On February 27, 2024, the General Department of Taxation issued official letter No. 684/TCT-DNNCN, in which:
Foreign individuals who are sent to work in Vietnam under the internal labor mobility scheme within an enterprise and reside in Vietnam, earning income from wages and salaries abroad, and have paid mandatory insurance fees according to the regulations of the country of nationality, similar to the mandatory insurance fees prescribed by Vietnamese law, are eligible for deductions on those insurance fees when determining the taxable income subject to Personal Income Tax (PIT) in Vietnam.
