Decree 65/2013/ND-CP, issued by the Government on 27 June 2013, provides detailed implementation of the Personal Income Tax Law of 2007 and its 2012 amending law. It is a core reference for personal income tax calculations on wages and salaries, defining taxpayers, residency, and the scope of taxable income. Taxpayers comprise resident and non-resident individuals with taxable income. For residents, taxable income covers income arising inside and outside Vietnam regardless of where it is paid; for non-residents, only income arising in Vietnam. An individual is a resident if present in Vietnam for at least 183 days in a calendar year or in 12 consecutive months from first arrival, or if having a regular residence in Vietnam through registered permanent…