Question from Nguyen Thi Diem Trang from Dong Nai province: What are regulations on personal income tax calculation for foreigners working for only two months in a company?
Answer from the General Department of Taxation, under the Ministry of Finance:
Under Point 3, Article 21 of Circular No.92/2015/TT-BTC issued by the Ministry of Finance to guide the declaration and finalisation of personal income tax, the company should look at the labour contract to define the forms of withholding personal income tax for foreign employees, with specific cases as follow:
Work Injury and Occupational Disease
Medical (Health Insurance)
Certificate of coverage