Based on Circular No. 111/2013/TT-BTC, the criteria for determining residency for foreign workers are as follows:
1. Conditions for meeting residency criteria:
- Present in Vietnam for 183 days or more… Or continuously for 12 months from the first day of arrival in Vietnam. The arrival and departure dates are counted as 1 day, based on passport or travel document records. In cases of entry and exit on the same day, it is counted as 1 day of residency;
- Regularly residing as per the regulations of the law on residency. For foreigners, regular residence is the place of permanent residence on the Permanent Residence Card;
- Renting a place of residence in Vietnam, with a lease contract lasting 183 days or more in the tax year.
2. Specific regulations for determining residency for foreign workers
“Present in Vietnam” means the physical presence of a foreign individual within the territory of Vietnam. In cases where the individual does not have a regular place of residence but has a total of 183 or more days of renting accommodations, including renting accommodations in multiple locations, they are still a resident. Accommodations for residence include:
- Hotel stays;
- Guesthouses;
- Boarding houses;
- Residences at workplaces;
- Residences at office headquarters, etc.
In the case of individuals who have a regular place of residence in Vietnam but are present for fewer than 183 days and cannot prove their residency in another country, they are determined to be residents of Vietnam.
To prove residency in another country, individuals must provide a Certificate of Residency. In cases where individuals belong to a country or territory that has signed a tax treaty with Vietnam but does not have provisions for issuing a Certificate of Residency, they must provide a copy of their passport to prove their period of residency.
About our company:
HMLF is a licensed Law Firm providing legal services to Enterprises. With over 70 years of experience in:
– Finance, Accounting, Tax.
– Industry: Manufacturing, Service, Aviation, Transport, Technology, Finance.
– Helping Customers control transactions from internal legal to international trade. Become the best legal defender for Businesses.
– Try to offer optimal solutions to bring customers satisfaction.
HMLF is always available to offer assistance in understanding the procedures with authorities.
Harley Miller Law Firm “HMLF”
Head office: 14th floor, HM Town building, 412 Nguyen Thi Minh Khai, Ward 05, District 3, Ho Chi Minh City.
Phone number: +84 937215585
Website: hmlf.vn Email: miller@hmlf.vn
