WHAT IS A RESIDENT AND NON-RESIDENT INDIVIDUAL?
According article 2 Law on Personal Income Tax, Article 2 Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government.
A resident is a person who meets one of the following conditions:
Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam– Individuals present in Vietnam under the provisions of this point is the presence of such individuals in the territory of Vietnam.
Having a regular place of residence in Vietnam in one of the following two cases:– Having a place of permanent residence registered in accordance with the law on residence;
– Having a rented house to live in in Vietnam according to the provisions of the law on housing, with the term of the lease contract from 183 days or more in the tax year.
In case an individual has a regular place of residence in Vietnam as prescribed in this Point but is actually present in Vietnam for less than 183 days in the tax year, but the individual cannot prove that they are a resident of any country, that individual is a resident of Vietnam. Non-resident individual means a person who does not satisfy the conditions specified in Clause 2 of this Article._____________________________________________________________________
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