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Vietnam 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在越南居住时间在一个日历年内至少满183天，或在任何连续12个月期间（从首次居住之日起算）内至少满183天
• 在越南拥有永久居留权（越南公民为注册永久居留，外国人为永久/临时居留卡）
• 在越南拥有租赁房屋或其他住所，且在纳税年度的总租赁期至少为 183 天
• 在越南拥有永久居留权，但在纳税年度在越南的停留时间少于 183 天，且未能提供在另一国家的税务居民身份证明（通过税务居民证明或同等文件）

没有官方的投资或数字游民签证；长期居住通常需要雇主或企业担保的工作许可，从而获得临时居留卡，这对于纯粹自费的远程工作者来说很难获得。

停止越南税务居民身份通常需要将停留天数减少到 183 天以下，并且如果您在越南仍有永久或长期住房，则需要证明您在另一个国家/地区的税务居民身份，否则您可能仍被视为税务居民。

“A resident is a person who meets one of the following conditions: (i) Being present in Vietnam for at least 183 days in a calendar year or for 12 consecutive months from the first day of presence in Vietnam; (ii) Having a regular residence in Vietnam, including a registered permanent residence or a rented house for dwelling in Vietnam under rental contract(s) with an accumulated lease term of 183 days or more in the tax year. An individual who has a permanent residence in Vietnam as prescribed but is actually present in Vietnam for less than 183 days in the tax year and cannot prove that he or she is a resident in another country is also considered a resident in Vietnam for tax purposes; residence in another country shall be proved by the certificate of residence or equivalent documents issued by the foreign tax authority.” — Ministry of Finance of Vietnam (Circular No. 111/2013/TT-BTC, Article 1)

估算 — 与链接来源核实。 参见方法论。