On June 21, 2023, the Tax Department of Bac Ninh province issued Official Letter No. 2306/CTBNI-TTHT, according to which:
In case a foreign expert is sent to Vietnam to work, he meets the conditions that he is a resident individual in Vietnam and the labour contract clearly specifies the salary and benefits received by the expert, exclusive of Personal income tax, and Vietnamese companies are responsible for paying PIT arising in Vietnam on behalf of foreign experts. Then, this amount of personal income tax paid by the Company is included in the deductible expenses when determining the taxable income if the conditions specified in Clause 1, Article 4 of Circular No. 96/2015/TT-BTC are fully satisfied.
