On March 20, 2023, Hanoi Tax Department issued Official Letter No. 12771/CTHN-TTHT, according to which:
In case the employee is appointed to Vietnam to work full-time and the income from salary and wages is paid by the parent company abroad, the individual must declare and pay personal income tax directly to the Vietnamese tax authorities according to the provisions of Clause 3, Article 19 of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
