ARTICLE · 23 JUNE 2016

Tax Developments Vietnam

RSM Tax Advisory

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With effect from 1 April 2016, the categories of foreign workers which can be exempt from work permit has been expanded.

Hong KongTax

Lilian Poon

Catherine Tsang

With effect from 1 April 2016, the categories of foreign workers which can be exempt from work permit has been expanded. Among those is a category for foreign nationals entering Vietnam for employment as an expert, manager, executive director or technician for a period less than 30 days per entrance and the cumulative period does not exceed 90 days in any one year. Furthermore, the need to obtain work permit exemption certificate from the Department of Labour is waived for this category of foreign workers. This new measure certainly provides greater flexibility for international employers who wish to bring in senior personnel from overseas to provide technical expertise and training for the benefit of the local employees and projects. Although work permits may be exempt provided set conditions are met, foreign workers who derive employment income for services rendered in Vietnam may still have a Vietnamese income tax paying obligation.

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