Expatriate employees leaving the country must finalize their personal income tax requirements within 45 days after the termination of their work contracts in Vietnam according to Circular 60/2007/TT-BTC.
Failure to finalize tax requirements will be subject to the following penalties:
* Interest penalty worth 0.05 percent for each day of late payment
* Administrative penalties of up to VND5 million for late return submission
* From 1 to 3 times the amount of outstanding tax liabilities if the tax liabilities has not been cleared after 90 days from the deadline
