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Người nước ngoài có phải nộp thuế thu nhập cá nhân
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Người nước ngoài có phải nộp thuế thu nhập cá nhân

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Chồng tôi là người nước ngoài, làm việc trong doanh nghiệp 100% vốn đầu tư nước ngoài tại Khu công nghiệp, chồng tôi thường xuyên đi công tác nước ngoài có khi vài tháng mới về Việt Nam. Xin hỏi, chồng tôi có phải đóng thuế thu nhập cá nhân theo quy định của Luật thuế thu nhập cá nhân không?

Trả lời:

Chồng bà thuộc đối tượng phải nộp thuế thu nhập cá nhân theo quy định của Luật thuế thu nhập cá nhân, vì những lý do sau:

- Trường hợp thứ nhất: Nếu thời gian chồng bà có mặt ở Việt Nam từ 183 ngày trở lên thì theo quy định tại Điểm a Khoản 2 Điều 2 Luật thuế thu nhập cá nhân thì chồng bà thuộc đối tượng phải nộp thuế thu nhập cá nhân.

- Trường hợp thứ hai: Giả sá»­ chồng bà có thời gian Ä‘i công tác nÆ°á»›c ngoài vài tháng dẫn đến thời gian có mặt tại Việt Nam dÆ°á»›i 183 ngày nhÆ°ng chồng bà là người có nÆ¡i ở thường xuyên tại Việt Nam (ở cùng bà hoặc thuê nhà tại Việt Nam) do đó chồng bà thuá»™c đối tượng là cá nhân cÆ° trú tại Việt Nam theo quy định tại Điểm b Khoản 2 Điều 2 Luật thuế thu nhập cá nhân  nên phải đóng thuế thu nhập cá nhân.

- Trường hợp thứ ba: Giả sử chồng bà có thời gian đi công tác nước ngoài vài tháng dẫn đến thời gian có mặt tại Việt Nam dưới 183 ngày và cũng không có nơi ở thường xuyên tại Việt Nam (như không ở cùng bà, không thuê nhà ở Việt Nam, mỗi khi ở Việt Nam thì ông ta ở khách sạn, nhà khách, trụ sở cơ quan...), do đó thuộc đối tượng là cá nhân không cư trú tại Việt Nam nhưng chồng bà có thu nhập (lương) từ doanh nghiệp đặt tại Việt Nam (đây là thu nhập chịu thuế phát sinh trong lãnh thổ Việt Nam) theo quy định tại đoạn 1 Khoản 1 Điều 2 Luật thuế thu nhập cá nhân nên chồng bà phải đóng thuế thu nhập cá nhân.

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