▶ Treatment of personal income tax of Representative Office

Official letter 60192 / CT - TTHT on the handling of personal income tax of the Representative Office Director was announced on September 5, 2017.

According to this, section 18 of Chapter 3 of Circular 111 and Article 16 of Circular 156, it has been reconfirmed that even the director of a representative office who does not reside in Vietnam must file a tax declaration
If the conditions of the Japan Tax Convention apply, tax exemption application is possible.