- Thông tin sản phẩm
On May 17, 2022, the Tax Department of Bac Ninh province issued Official Letter 1554/CTBNI-TTHT guiding the determination of PIT obligations for foreigners.
Accordingly, an individual who is a foreigner is determined to be resident of both countries that have signed an Agreement (on avoidance of double taxation and prevention of tax evasion with respect to taxes on income), his status the individual’s domicile shall be determined on the basis of the place in which the individual normallyresides, or the nationality of the individual in the event that the place of habitual residence cannot be determined.