What taxation is applied to dividends?

Individual shall must pay the Personal Income Tax applied to dividends that he/she is entitled.

What is the taxation of foreign employees?

The Foreign Employee shall be applied the Personal Income Tax

What are the conditions for becoming a tax resident?

He/she shall be come a tax resident if he/she: (i) spends 183 days or more in aggregate 12-months period in Vietnam starting from the date the individual arrives in Vietnam; (2) maintains a residence in Vietnam; or (3) has leased a residence for 90 days or more in a tax year.

If the person is a tax resident, has he to provide the declaration about his worldwide income? Is this income taxable in India?

Yes. This income is taxable in Vietnam.

If you would like further information on Q&A about Personal Income Tax in Vietnam, please either email to our Partners at: info@sblaw.vn or call to our Office:
Ha Noi Office: +84 (4) 62 62 0246
HCM Office: +84 (8) 35 208 101.
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