taxation or PIT for a foreigner

It is confusing.  They say we are residents if we live here at least 183 days a year and are then subject to the tiered system.

"Foreigners are deemed to be resident for tax purposes if they reside in Vietnam for an aggregate of 183 days or more within 12 consecutive months since their arrival in Vietnam, although this may be substantially changed by tax treaties. Resident foreigners are subject to progressive tax rates; those who are not resident are liable to a single 25% tax on income earned in Vietnam if they spend between 30 days and 182 days in Vietnam."

https://www.gbs.com.vn/index.php/en/faq … income-tax

For deduction it looks like you can get 9,000,000 personal and 3,600,000 per dependent per month but you have to file some paperwork in advance of filing the taxes.  I don't know more about what is required to prove dependent.

Not sure if you can download this guide, but here is the link and go to Vietnam.

https://www.ey.com/Publication/vwLUAsse … -guide.pdf

https://tuoitrenews.vn/news/business/20 … 50310.html

I particularly liked this little gem from the article cited by Italstal, :  "The new law also bans collusion between taxpayers, public servants, and the taxman to evade taxes..."   Similarly from the classic movie Casablanca "“I’m shocked, shocked to find that gambling is going on here!"