The Hanoi Department of Taxation has published ‎‎Official Letter No.13134‎‎ ‎‎on determining the residency status of foreigners.‎

According to Clause 1, Article 1 ‎‎of Circular No.111 in 2013‎‎, residents are those who satisfy the following conditions:‎

First, being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam, in which the arrival and departure dates are counted as one (01) day. The date of arrival and departure is based on the certification of the immigration authorities on the passports of the individuals upon arrival and departure in Vietnam. In case of entry and exit on the same day, it shall be generally counted as a day of residence.‎

Foreigners must stay for 12 consecutive months to get their residency status in Vietnam‎

The individual present in Vietnam as directed at this point is the presence of that individual in the Vietnam territory.‎

Second, having‎‎ a permanent residence in Vietnam under one of the following two cases:‎

• Having regular residence in accordance with the law on the residence:‎

‎+ For Vietnamese citizens: a regular residence is where individuals live regularly, stably, and indefinitely in a certain term of residence and have registered for permanent residence in accordance with the law on residence.‎

‎+ For foreigners: a permanent residence is the one stated in the permanent residence card or temporary residence when applying for a temporary residence card issued by a competent authority, which is the Ministry of Public Security.‎

• Having a rented house to stay in Vietnam in accordance with the law on housing, with the duration of leases of 183 days or more in the tax year, specifically as follows:‎

+ Individuals who have not or do not have regular residence but have a total number of rental days to stay under leases of 183 days or more in the tax year are also identified as resident individuals, including the case of renting in many places.‎

‎+ Houses rented for accommodations include hotels, guest houses, motels, workplaces, offices, etc. regardless of self-employed or the employers hiring the employees.‎

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There are permanent or temporary residence cards for foreigners in Vietnam

In case an individual has a permanent residence in Vietnam as prescribed in this Clause but is in fact present in Vietnam for less than 183 days in the tax year without proving that he or she is an individual resident of any country, he or she is an individual residing in Vietnam.‎

‎The proof of residence of another country is based on the Residence Certificate. In case individuals belonging to countries or territories that have signed tax agreements with Vietnam do not provide for the issuance of residence certificates, the individual shall provide a photocopy of his/her passport to prove his/her duration of residence.‎

‎Thus, ‎‎‎in case the company has a foreign worker who meets one of the requirements specified in Clause 1, Article 1 of Circular No.111 in 2013 (present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam or has a permanent residence in Vietnam as prescribed above), he or she shall be identified as an individual residing under Article 1 of Circular No.111 in 2013 of the Ministry of Finance above.‎

Tags: foreigners residency status in Vietnam, arrival and departure in Vietnam, the law on the residence, Vietnam residence registration, the Ministry of Public Security, Vietnam permanent residence, Vietnam temporary residence, the Hanoi Department of Taxation