On September 12, 2022, Bac Ninh Tax Department issued Official Letter No. 2735/CTBNI-TTHT, according to which:
In case the Company incurred expenses for foreign individuals to carry out market research activities, find customers, promote and promote sales activities… of the Company outside the territory of Vietnam, the above expenses for foreign individuals subject to personal income tax. The company is responsible for deducting personal income tax paid into the state budget before paying it to the individual. The amount of PIT is determined by income paid to individuals (x) at a tax rate of 20%.
