There are some notable changes in the Circular 111 as follow:
I. Employment income
1. Change in determination of residency status – 90 days house lease term is removed
A taxpayer resides in Vietnam from 183 days and above or has a permanent residence in Vietnam including a house lease with lease duration of 183 days or more will be regarded as a tax resident.
An individual who has a permanent residence in Vietnam (a registered permanent residence in the case of Vietnamese, or a registered residence which is recorded on their permanent/temporary residency card, house lease contract with the duration of 183 days and above) but stays in Vietnam for less than 183 days in a tax year and he/she can prove that he/she is a tax resident in another country; he/she will be treated as a Vietnam tax nonresident in that tax year.