Accomplishment of the Personal Income Tax (PIT) payment upon departure from VietnamOn 22 July 2013, the Government issued the Decree No 83/2013/ND-CP providing detailed guidance, amending and supplementing a number of articles of the Law on tax administration. In accordance with this regulation, Vietnamese exiting Vietnam to reside overseas, foreigners
upon their departure have to fulfill their tax obligations. These individuals must obtain a tax clearance notice from the respective tax department before departure.

The immigration authority has the responsibility to stop individuals with outstanding PIT debts from exiting Vietnam upon receipt the notice from the tax authority.

The above legislation demonstrates the Government’s stringent enforcement to tax compliance. As such, we recommend companies and individuals review their compliance status and make sure that the expatriates fulfill their tax obligations before departing from Vietnam and avoid being stopped at the Immigration gate. Should you have any concerns, please contact us for further guidance.

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