Vietnam temporary residence card for foreigner

Under the provision of the Law on entry, exit, transit and residence of foreigner in Vietnam, temporary residence card is paper issued by the immigration management agency or the competent authorities under the Ministry of Foreign Affairs for foreigner. Accordingly, foreigner is allowed to reside for a definite time in Vietnam and the temporary residence card can replace visa.

The cases that are eligible for temporary residence card granting:

_ Foreigners who are members of diplomatic representative missions, consular offices, representative missions of international organizations under the United Nations, intergovernmental organization in Vietnam and spouse, child under 18 years old and maid are granted the temporary residence card with symbol NG3.

_ Foreigners who are granted visa with the symbol LV1, LV2, ĐT, NN1, NN2, DH, PV1, LĐ, TT shall be granted temporary residence cards with similar symbols with the symbols in their visas

In which the meaning of the symbols in the visa is understood as follows:

_ LV1: Issued to person coming to Vietnam to work with departments, units and agencies directly under the central of the Communist Party of Vietnam; The National Assembly, the Government, the Central Committee of the Vietnam Fatherland, the Supreme People’s Court, the Supreme People’s Procuracy, State Audit, ministries, ministerial-level agencies, agencies attached to the Government; Provincial Committees, Party Committees, People’s Councils, People’s Committees of provinces and cities under the Central Government.

_ LV2: Issued to person coming to Vietnam to work with the political – social organizations, social organizations, Vietnam Chamber of Commerce and Industry.

_ ĐT: Issued to foreign investors in Vietnam and foreign lawyers practicing in Vietnam.

_ NN1: Issued to person who is the head of the representative office, project of international organizations and international non-governmental organizations in Vietnam.

_ NN2: Issued to the head of the representative office or branches of foreign business entity, representative offices of economic, culture and other professional organizations of foreign countries in Vietnam.

_ NN3: Issued to person coming to Vietnam to work with foreign non-governmental organizations, representative offices or branches of foreign business entities, representative offices of economic, culture and other specialized organizations of foreign country in Vietnam.

_ TT: Issued to foreigners who are spouses, children under 18 years of foreigners that are granted visa with symbols LV1, LV2, ĐT, NN1, NN2, DH, PV1, LĐ or foreigners who are parents, spouses and children of Vietam citizen.

ANT Lawyers is a Vietnam law firm with English speaking lawyers whom understand the laws of Vietnam within the business and the local culture context.

For Vietnam legal matters or services, the clients could reach ANT Lawyers, the exclusive Vietnam law firm members via email at ant@antlawyers.vn or call the telephone at +848 35202779.

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VISA, WORK PERMIT AND PIT – WHAT ENTERPRISES SHOULD CONSIDER WHEN EMPLOYING FOREIGN WORKERS IN VIETNAM

Enterprises employing foreign workers in Vietnam should be aware of issues on visa, work permit, liability of enterprise related to Personal Income Tax (PIT) of the foreign employee as declaration, payment and finalization to ensure legal compliance.

Visa

Foreigners eligible working in Vietnam are foreign investors whom contribute capital to set-up company in Vietnam, chief representative of NGO, lawyers licensed by Vietnam Ministry of Justice, foreigners workers with valid working permits in Vietnam. Working visa in Vietnam is granted to foreigner working legally in Vietnam. Working visa for foreigner in Vietnam has maximum length of 12 months. In the case the foreigner wishing to stay longer, he/she could apply for temporary residence card for a period of up to three years. The application must be submitted to the provincial Immigration Department, and may include supporting documents such as a housing lease contract and an employer’s certificate of incorporation.

Work permit

Decree No. 102/2013/ND-CP elaborating some articles of the Labour Code on foreign workers in Vietnam states that for foreigners that requires work permit in Vietnam, the employing enterprises will have to apply for work permit for such employee before they start working. The head of the provincial People’s Committee will have to approve the necessity to hire foreigners before the Vietnam Department of Labour, Invalid and Social Affairs (DOLISA) grants work permit in Vietnam. For foreigners belonging to one of the cases exempted from work permit, the employing enterprises will have to request the provincial DOLISA where foreign workers regularly work to certify that such foreign workers are exempted before the day on which they start to work.

Personal Income Tax obligation

Foreigners whom are subject of Personal Income Tax (PIT) in Vietnam are resident and non-resident workers. Foreigners who reside in Vietnam for less than 183 days in a tax year are considered non-residents for tax purposes. The first tax year is the consecutive 12 months period from arrival date in Vietnam, and the second tax year will follow the calendar year. Non-resident foreigners working and earning income in Vietnam are subject to PIT at a flat rate of 20%. Foreigners who reside in Vietnam for 183 days or more in a tax year are considered tax residents in Vietnam and subject to PIT at progressive rates on their world-wide employment income. Incomes of foreign workers in Vietnam are based on salaries, wages, allowances and other benefits such as housing allowances, memberships at sport and health clubs, personal entertainments. The expenses not being subject to PIT are including return air tickets between Vietnam and home country of the foreigners, school tuition fees of children of foreigners which employing enterprises pay on their behalf.

Vietnam has signed double tax agreements (DTA) with a number of countries, in which tax exemptions may be applied in specified circumstances. To request for tax exemptions, the application has to submit the request to the Ministry of Finance.

ANT Lawyers, the law firm in Vietnam in Hanoi and Ho Chi Minh City assist clients to provide visa, work permit, and Personal Income Tax (PIT) services that ensure clients to take advantage of international assignments, ensure mobility and legal compliance.  We could be reached at office tel +848 35202779, email:ant@antlawyers.vn or our partner directly at +84 912 817 823.

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