The property market in Vietnam has been amazingly developed in the past few years.  Individuals (including local and expatriates) buying apartments, and houses and then leasing them out under a standard lease agreement is getting more and more common in Vietnam. This practice raises tax implications for the rental income according to the current tax […]

Who are PIT payers in Vietnam? How is PIT determined? All individuals who have income raised in Vietnam are regulated as PIT payers in Vietnam. PIT is determined on a residency basis. A resident is a person satisfying either: physical presence in Vietnam in an aggregate of 183 days or more in a solar year […]