Foreigners working in Vietnam with salary income are required to register for a personal tax identification number according to legal regulations. There are three main ways to do this: through the salary-paying company, direct registration at the tax authority, or online registration through the electronic system.

Comparison of 3 personal TIN registration methods:

Method	Main Advantages	Processing Time	Suitable For
Through company	Full procedure support	According to regulations	Newcomers, company employees
Direct	Proactive, control progress	According to regulations	Experienced people
Online	Convenient, time-saving	Faster	Tech-savvy people

Personal TIN registration not only helps comply with the law but also facilitates banking transactions, house rentals, and many other legal procedures in Vietnam.

Nội dung:

Which foreigners must register for personal tax identification numbers in Vietnam?

All foreigners with salary and wage income in Vietnam must register for personal TIN, including both resident and non-resident individuals. This regulation applies regardless of nationality, salary level, or working duration.

Classification of foreigners under Vietnamese tax law

Tax law divides foreigners into two main groups:

Resident individuals:

Present in Vietnam for 183 days or more in a calendar year
Have permanent residence in Vietnam
Must pay tax on all income (domestic and foreign)
Entitled to full family deductions

Non-resident individuals:

Do not meet resident individual conditions
Only pay tax on income from Vietnam
Apply separate tax rates as prescribed
Limited in enjoying family deductions

Mandatory tax registration cases

Checklist of subjects required to register:

Salary income: Including basic salary, allowances, bonuses from labor relations
Business income: Consulting activities, independent services in Vietnam
Other income: Investment, asset transfer, rental
Dependent registration: To enjoy family deductions

Registration deadline: According to current legal regulations, must be completed within the prescribed time from the first taxable income.

Consequences of non-registration: Will face administrative penalties according to prescribed levels and encounter difficulties in other legal procedures.

3 fastest ways to register tax code for foreigners

Three personal TIN registration methods chosen by many: company authorization (most popular), direct registration (most proactive), and online registration (most convenient). Each method has its own advantages suitable for different circumstances.

Method 1: Registration through salary-paying company

The most preferred method due to convenience and professional support.

Simple 3-step process:

Step 1: Prepare and submit documents to the company Employees prepare complete documents as required and submit to HR department. The company will check completeness and validity before proceeding to the next step.

Step 2: Company processes and submits documents to tax authority Accounting department fills in declaration forms, compiles documents and submits to the managing Tax Department within prescribed deadlines.

Step 3: Receive results through the company The company receives notification from tax authority and forwards results to employees within prescribed time.

Main advantages:

Full procedure support by experts
No need for multiple trips
Leverage experience to avoid errors

Method 2: Direct registration at tax authority

Suitable for those who want to be proactive or companies lacking experience in handling procedures for foreign personnel.

Implementation timeline:

Phase	Main Content	Notes
Preparation	Collect, translate, notarize documents	Need thorough preparation
Submit documents	Go to Tax Department for direct submission	Bring complete documents
Processing	Tax authority checks and processes	May request supplements
Receive results	Check online or receive directly	According to prescribed time

Document submission locations:

Tax Department of residence location
Tax Department of workplace
Public Administrative Service Center (if available)

Method 3: Online registration through electronic system

The most modern method, suitable for digitalization trend of public services.

Two implementation forms:

Form 1: Individual self-registration

Access the electronic tax service portal of the General Department of Taxation
Create account with accurate personal information
Upload documents and track results online
Requirements: Have digital signature or electronic identification account

Form 2: Company registration on behalf

Use enterprise digital signature
Register for multiple employees simultaneously
Centralized management through system
Advantages: Save time, batch processing

Benefits of online registration:

Save travel time
Available 24/7
Instant result checking
Convenient electronic document storage

What documents are needed for personal tax code registration?

Registration documents include: declaration form according to prescribed format, passport with certified translation, and documents proving labor relations. Complete preparation from the beginning will shorten processing time and avoid multiple supplements.

List of mandatory documents

Basic document checklist:

1. Tax registration declaration (Prescribed form)

Download from official General Department of Taxation website
Fill in complete personal information, residence address
Clearly state income information and salary-paying company
Sign and date completion

2. Passport and certified translation

Certified copy of personal information page
Copy of page with Vietnam entry stamp
Translation certified at Vietnam notary office
Passport must be valid according to regulations

3. Labor documents

Labor contract or recruitment decision
Work permit (if job requires)
Temporary residence card (case of work permit exemption)

Additional documents for dependents

When wanting to register dependents to enjoy family deductions:

For children under 18:

Document Type	Specific Requirements
Birth certificate	With certified translation
Relationship proof	If birth certificate doesn’t show registrant’s name
Study confirmation	For children aged 6-18

For spouse:

Marriage certificate with certified translation
Spouse’s passport with certified translation
Confirmation of no income or low income

For parents and relatives:

Documents proving relationship with certified translation
Confirmation of health status, dependent’s income

Requirements for document format

Document quality standards:

Regarding certification:

Performed at People’s Committee or authorized agencies
Original documents for comparison when needed
Ensure within validity period

Regarding translation:

Performed at Vietnam notary office
Accurate, complete information translation
Stamped and signed by notary

Regarding document organization:

Arrange according to list order
Bind carefully and neatly
Prepare sufficient copies as required

How to calculate personal income tax for foreigners working in Vietnam

Foreigners pay tax according to the progressive tax schedule prescribed by law, calculated on taxable income after deducting family allowances. Understanding tax calculation principles helps financial planning and proper compliance.

Taxable income of foreigners

Taxable income is divided into main groups:

Group 1: Salary and equivalent income

Basic salary according to labor contract
Regular allowances (position, responsibility, regional)
Overtime, night shift, holiday pay
Hazardous and special allowances

Group 2: Bonuses and incentives

Regular bonuses (monthly, quarterly, annual)
Efficiency, innovation, saving bonuses
Unexpected bonuses and other bonuses

Group 3: Other income from labor relations

Lunch allowances exceeding tax-exempt amount
Housing, tuition support exceeding prescribed level
Support amounts with income nature

Group 4: Income from independent activities

Income from consulting, services
Income from transfer, investment
Business income in Vietnam

Tax calculation principles and tax exemptions

Basic tax calculation formula: Taxable income = Gross taxable income – Family deductions Tax payable = Apply progressive tax schedule according to regulations

Progressive tax schedule: Applied according to current legal regulations with multiple tax brackets from low to high. Tax rates increase gradually according to taxable income.

Family deduction amounts:

Personal deduction:

Fixed deduction amount according to current regulations
Applied to all individuals with taxable income
Periodically adjusted according to Government decisions

Dependent deduction:

Deduction amount according to regulations for each dependent
Applied to spouse, children under 18
Parents and other relatives (if meeting conditions)

Tax-exempt amounts:

Lunch allowances within permitted limits
Health insurance, accident insurance paid by company
Actual travel expenses for work
Hardship support with humanitarian nature

Special cases in tax calculation

Non-resident individuals:

Only pay tax on income from Vietnam
Apply separate tax rates according to regulations
Limited in enjoying family deductions

Income from multiple sources:

Aggregate all taxable income
Calculate according to overall progressive tax schedule
Important for people with diverse income

Important note: All specific tax rates and family deductions need to be checked from the latest legal documents on the official website of the General Department of Taxation.

Important notes when registering tax code for foreigners

Proper compliance with procedures and deadlines helps avoid legal risks and facilitates financial transactions. The following points need special attention to ensure proper implementation of regulations.

Processing time and document tracking

Progress tracking process:

Phase	Tracking Method	Notes
Submit documents	Receive receipt with file number	Keep carefully
Check	May be notified if incomplete	Supplement timely
Process	Check online at General Department of Taxation website	Use file number
Results	Receive through company or directly	According to prescribed time

Ways to check progress:

Access official General Department of Taxation website
Use file number or passport number to check
Contact Tax Department directly if support needed

Processing time: According to current legal regulations, calculated from the date the tax authority receives complete and valid documents.

Enterprise responsibilities for foreign employees

Enterprise obligation checklist:

✓ Declare use of foreign labor

Notify tax authority within prescribed deadline
Update personnel changes timely
Keep complete labor records

✓ Support tax procedure implementation

Guide personal TIN registration process
Provide documents related to labor
Support translation and certification when needed

✓ Fulfill tax withholding obligations

Calculate and withhold tax from employee salaries
Submit tax on time to tax authority
Provide tax statements to employees

Consequences of non-compliance

Legal risks:

Administrative penalties:

Fines according to levels prescribed in current law
Penalty levels may increase if violations persist
Affects personal and enterprise reputation

Administrative procedures:

Difficulties in visa and work permit extensions
Limited access to banking services
Complicates other financial transactions

Tax obligations:

Cannot enjoy legal deductions
Difficulties in year-end tax settlement
Cannot get tax refunds when overpaid

Personal TIN registration is a mandatory legal obligation and important right of foreigners in Vietnam. Proper implementation not only helps comply with law but also creates foundation for many other activities.

All three registration methods have their own advantages – choose what suits personal circumstances. Thorough document preparation and clear understanding of procedures will save time and avoid errors.

Particularly important is completing registration within prescribed deadlines to avoid unwanted legal consequences. Also need regular updates on new regulations from tax authorities to ensure proper legal compliance.

Having personal TIN opens many conveniences such as banking transaction facilities, house rentals, insurance purchases and other financial services, creating solid foundation for life in Vietnam.

FAQ – Frequently asked questions about personal tax code registration for foreigners

Will I be fined for not registering personal TIN?

Yes, you will face administrative penalties according to levels prescribed in current law and encounter difficulties in other legal procedures. Non-compliance also affects personal reputation and ability to access services.

Besides prescribed penalty levels, consequences include difficulties when extending legal documents and limitations in accessing banking services. Especially for those intending long-term residence, good compliance will facilitate future procedures.

How long does personal TIN registration take?

Processing time is specifically prescribed in current law, calculated from submission of complete and valid documents. Online registration may be processed faster thanks to digitization processes.

Overall timeline:

Document preparation: Depending on complexity (3-7 days)
Official processing: According to prescribed time
Receive results: Immediately after completion

If documents are incomplete, time will be extended due to need for supplements. Recommend thorough preparation from beginning to avoid delays.

Can I register TIN before receiving salary?

Yes, but need valid labor contract or recruitment decision as legal basis. Early registration helps avoid delays and ensures compliance with deadlines.

Many companies encourage employees to register immediately after signing labor contracts. This creates professional procedures and avoids forgetting when starting work.

Note that TIN only becomes truly effective when having taxable income. If no income for long time, should notify tax authority.

Do I need to update TIN when personal information changes?

Yes, all changes in personal information need to be updated in personal TIN records within prescribed deadlines. Timely updates ensure legal compliance and avoid errors.

Information needing updates:

Residence and workplace addresses
Marital status and dependent information
Income level (if significantly changed)
Other information as required

Update procedures are relatively simple, just need to submit change declaration with supporting documents. Particularly important is updating dependent information to enjoy correct deductions.

Can I authorize someone else to register?

Yes, you can authorize through valid certified power of attorney. The authorized person must meet prescribed conditions and bring all necessary documents.

Authorized person conditions:

Vietnamese citizen or foreigner with legal status in Vietnam
Have certified power of attorney with clear scope
Bring ID/citizenship card and all documents of authorizer

Many companies have specialized departments regularly authorized to handle tax procedures for employees, helping save time and ensure professionalism.

Is personal TIN necessary to open bank account?

Not mandatory for basic account opening, but necessary for premium banking services and benefits. Having TIN will create more convenience in accessing full financial services.

Personal TIN is required when opening accounts with preferential interest rates, credit cards, investment products, and conducting high-value transactions. For foreigners, having both TIN and bank account will facilitate salary receipt, service payments and financial management in Vietnam.

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Guide to Personal Tax Code Registration for Foreigners in Vietnam