Recently, on June 12, 2023, Hanoi Tax Department had Official Dispatch  No. 40822/CTHN-TTHT 2023 guidance on determining resident individuals.

How to confirm individual residence for foreign workers according to the latest instructions?

In Official Dispatch No. 40822/CTHN-TTHT 2023:

In case the Company has foreign employees who meet one of the conditions specified in clause 1 Article 1 Circular No. 111/2013/TT-BTC shall be determined as a resident individual.

Accordingly, the Company can base on the actual situation of foreign workers and compare it with the above legal regulations to determine the appropriate residence status according to regulations.