Sources
In plain termsEvery number on this site traces back to one of the texts below. Open the shelf for your country, read the citation, then click through to the government page and check us.
- Primary texts
- 67
- With a live official link
- 41
- Kept with the dataset
- 59
- Fact cells they carry
- 1952
Dataset v0.16.32 · verified 2026-08. Primary texts only — no secondary blogs, no forum screenshots, no agency brochures.
How to read a rowThree lines per text: what it is, the exact citation, where to open it.
- Title — the document in plain words, so you can tell a law from a decree from a treaty protocol.
- Citation — the number, article and effective date we actually relied on. This is the string a lawyer or tax office will recognise.
- Open on … — the official domain, opened in a new tab. Where a ministry publishes no stable link, we say so and keep the text with the dataset instead of quoting from memory.
Each figure on a page also carries its own check month and staleness window. That machinery is explained on /method.
Vietnam
VietnamDomestic law first, then the treaty that decides which country may tax the salary.
Statute, decree, circular · 20Immigration law, the work-permit decree, the 2026 income-tax law with its circulars, and the profession licences behind each earn page.
Luật Nhập cảnh — Văn bản hợp nhất 62/VBHN-VPQH
47/2014/QH13 as consolidated; Law 118/2025/QH15 effective 2026-07-01
No stable public link — full text kept with the dataset.nguon/LUAT_NHAPCANH_VBHN_62_2026.md
Nghị định 219/2025/NĐ-CP — foreign workers
NĐ 219/2025/NĐ-CP effective 2025-08-07; BLLĐ 45/2019/QH14 Đ151–157
No stable public link — full text kept with the dataset.nguon/ND_219_2025_GPLD.md
Luật Thuế TNCN 109/2025/QH15
Effective 2026-07-01 (employment/business for residents: tax year 2026)
No stable public link — full text kept with the dataset.nguon/LUAT_109_2025_TNCN.md
Nghị định 253/2026/NĐ-CP — TNCN detail
Effective 2026-07-01
No stable public link — full text kept with the dataset.nguon/ND_253_2026_TNCN.md
Thông tư 87/2026/TT-BTC
Effective 2026-07-01; replaces TT 111/2013
No stable public link — full text kept with the dataset.nguon/TT_87_2026_TNCN.md
L3 consequences notebook (schools · licence · FX · BHYT · housing)
NĐ 86/2018; Luật 36/2024; TT 108/2026; PL Ngoại hối; Luật BHYT; Luật Nhà ở 27/2023
No stable public link — full text kept with the dataset.nguon/L3_CONSEQUENCES.md
Nghị định 68/2026/NĐ-CP — household / individual business TNCN
NĐ 68/2026/NĐ-CP; 500m VND threshold
No stable public link — full text kept with the dataset.nguon/ND_68_2026_HOKINHDOANH.md
Thông tư 28/2026/TT-BTC — XNC fees
TT 28/2026/TT-BTC effective 2026-04-01; TT 81/2026 only ABTC (VN citizens)
Open on asemconnectvietnam.gov.vnnguon/TT_28_2026_BTC_XNC.md
Thông tư 31/2015/TT-BCA — PR continuous stay
TT 31/2015/TT-BCA Đ5.2.a; consolidated 02/VBHN-BCA 2023
No stable public link — full text kept with the dataset.nguon/TT_31_2015_BCA_THUONGTRU.md
Thông tư 87/2026/TT-BCA — stay declaration
TT 87/2026/TT-BCA effective 2026-07-24; Luật Nhập cảnh Đ33–34
No stable public link — full text kept with the dataset.nguon/TT_87_2026_BCA_KHAIBAO.md
Luật 15/2023/QH15 — practice licence (KCB)
Law 15/2023 + NĐ 96/2023; VBHN 26/VBHN-VPQH
No stable public link — full text kept with the dataset.nguon/LUAT_15_2023_KCB_PRACTICE.md
Luật Dược 105/2016/QH13 — pharmacy practice certificate
Law 105/2016 Đ11, Đ14, Đ23, Đ27
No stable public link — full text kept with the dataset.nguon/LUAT_105_2016_PHARMACY.md
Luật Du lịch 09/2017/QH14 — tour-guide card
Law 09/2017 Đ59.1.a nationality
No stable public link — full text kept with the dataset.nguon/LUAT_09_2017_TOURISM_GUIDE.md
NĐ 96/2024/NĐ-CP — real-estate brokerage exam/certificate
Law 29/2023 Đ61; NĐ 96/2024 Đ22–24, Đ31
No stable public link — full text kept with the dataset.nguon/ND_96_2024_RE_BROKER.md
Luật Kiến trúc 40/2019/QH14
Law 40/2019 Đ21, Đ27, Đ31
No stable public link — full text kept with the dataset.nguon/LUAT_40_2019_ARCHITECTURE.md
NĐ 325/2025/NĐ-CP — VIFC labour
NĐ 325/2025 Đ3–9; NĐ 327 residence still unscanned
Open on congbaocdn.chinhphu.vnnguon/ND_325_2025_VIFC.md
Luật Thú y + 17/VBHN-BNNMT — vet practice certificate
Law 79/2015 Đ108; 17/VBHN-BNNMT Đ21a
No stable public link — full text kept with the dataset.nguon/VETERINARY_PRACTICE_LICENCE.md
Luật Luật sư — foreign practice licence
Law 65/2006 as amended by Law 20/2012 Đ74, Đ76, Đ82
Open on moj.gov.vnnguon/LUAT_65_2006_LAWYER.md
Luật 130/2025 + TT 09/2023 — aviation personnel licence
Law 130/2025 Đ88–89, Đ100; TT 09/2023 7.063
Open on caa.gov.vnnguon/LUAT_130_2025_AVIATION.md
NĐ 327/2025 — VIFC UĐ1/UĐ2 residence
NĐ 327/2025 Đ4–5; Báo Điện tử Chính phủ 21/12/2025 quoting the decree
Open on baochinhphu.vnnguon/ND_327_2025_VIFC.md
Double-tax agreements · 10Eight passport pairs, plus the protocols that later moved them.
Australia–Vietnam DTA [1992] ATS 44
Signed Hanoi 13/04/1992; EIF 30/12/1992 (ATS footnote)
Open on classic.austlii.edu.aunguon/AU_VN_DTA_1992_ATS44.md
UK–Vietnam DTA 1994 (SI 1994/3216)
SI 1994/3216; GOV.UK Vietnam tax treaties
Open on legislation.gov.uknguon/UK_VN_DTA_1994.md
Canada–Vietnam Income Tax Agreement
treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998
Open on treaty-accord.gc.canguon/CA_VN_DTA.md
US–Vietnam treaty status (not in force)
Signed 2015; not on IRS in-force list
No stable public link — full text kept with the dataset.nguon/US_VN_DTA_STATUS.md
Singapore–Vietnam DTA 1994 (SSO Order)
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 1994; signed Hanoi 2 Mar 1994
Open on sso.agc.gov.sgnguon/SG_VN_DTA_1994.md
Singapore–Vietnam DTA Second Protocol 2012/2013
Order 2013 S 9/2013; IRAS newsroom EIF 11 Jan 2013; royalty other cases 10%; PE services 183 days
Open on sso.agc.gov.sgnguon/SG_VN_DTA_1994.md
Korea–Vietnam DTA 1994
Signed Hanoi 20 May 1994; EIF 9 Sep 1994 (MOFA list); English text via WTO Center / VCCI
Open on wtocenter.vnnguon/KR_VN_DTA_1994.md
Korea–Vietnam DTA Second Protocol (조약 제2466호)
Signed Seoul 27 Nov 2019; EIF 20 Jan 2021; royalty 5% or 10%; PPT
Open on mofa.go.krnguon/KR_VN_DTA_1994.md
China–Vietnam DTA 1995
Signed Beijing 17 May 1995; EIF 18 Oct 1996 (VN GDT list); MFA treaty PDF
Open on treaty.mfa.gov.cnnguon/CN_VN_DTA_1995.md
Japan–Vietnam DTA 1995
Signed Hanoi 24 Oct 1995; EIF 31 Dec 1995 (MOF list); MOF synthesised MLI text
Open on mof.go.jpnguon/JP_VN_DTA_1995.md
Destinations
Each destination carries its own tax line, stay track and treaty set. Nothing is copied between them.
Thailand · 13Revenue Code income tax and the remittance rule, the DTV and LTR stay tracks, the 90-day report, and the treaties behind each Thailand pair.
Thailand · 13Revenue Code income tax and the remittance rule, the DTV and LTR stay tracks, the 90-day report, and the treaties behind each Thailand pair.Thailand Revenue Code — Personal Income Tax (Sections 38–64)
Revenue Department English site; §39 (tax year = calendar year), §40 (income categories), §41 (180-day residence + remittance basis), §42 (exemptions)
Open on rd.go.thnguon/TH_TAX_RESIDENCE_SOURCES.md
Thailand Revenue Department — Personal Income Tax overview + PIT Return Guide 2024
rd.go.th/english/6045.html (resident = >180 days, worldwide-on-remittance, 31 March deadline); Guide to PIT Return 2024 (ภ.ง.ด.91) — foreign income earned from 1 Jan 2024 taxed on remittance; file thresholds 120,000 / 220,000 THB
Open on rd.go.thnguon/TH_TAX_RESIDENCE_SOURCES.md
US–Thailand Income Tax Convention (1996)
Signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998; Art 1(2) saving clause; Art 4 residence; Art 20 pensions/social security; Art 25 relief; Treasury Technical Explanation 26 Nov 1996
Open on irs.govnguon/US_TH_DTA_1996.md
Australia–Thailand DTA [1989] ATS 36
Signed 31 Aug 1989; Treasury list In force, EIF 27 Dec 1989 (S 4 [1990]); Art 3(4) remittance limitation; Art 4 residence cascade; Art 18 pensions; Art 24 credit — Thai RD English text
Open on rd.go.thnguon/AU_TH_DTA_1989.md
Thai e-Visa — Destination Thailand Visa (DTV)
thaievisa.go.th DTV page — financial evidence ≥500,000 THB; apply from outside Thailand
Open on thaievisa.go.thnguon/TH_STAY_SOURCES.md
Immigration Bureau — over-90-day residence notification
Immigration Act B.E. 2522 Art 37(5); immigration.go.th 90-day online (TM.47)
Open on immigration.go.thnguon/TH_STAY_SOURCES.md
BOI — Long-Term Resident (LTR) Visa
ltr.boi.go.th — 4 categories; 10-year renewable (5+5); fee 50,000 THB; digital work permit path
Open on ltr.boi.go.thnguon/TH_EARN_SOURCES.md
Royal Thai Embassy Budapest — DTV public service page
5-year validity; 180 days/entry; tourist-class — no Thai work permit / no work for Thai entities
UK–Thailand double taxation convention
GOV.UK — entered into force 20 November 1981
Singapore–Thailand revised DTA (2015)
MOF Singapore — signed 11 June 2015; enters into force 15 February 2016
Canada–Thailand income tax convention
Thai RD intro — signed 11 April 1984; instruments exchanged 16 July 1985
Japan–Thailand income tax convention
Thai RD intro — signed 7 April 1990; instruments exchanged 1 August 1990; effect from 1 Jan 1991
Thai Revenue Department — Double Tax Agreement list
rd.go.th/english/766.html — in-force DTA network (includes Korea, China among others)
Philippines · 4The National Internal Revenue Code, the SRRV retirement visa, and the AEP work permit.
Philippines · 4The National Internal Revenue Code, the SRRV retirement visa, and the AEP work permit.NIRC of 1997 (RA 8424) — Supreme Court E-Library
RA 8424 §§22–25; aliens PH-source only; 180-day NRA-ETB
No stable public link — full text kept with the dataset.nguon/PH_TAX_RESIDENCE_SOURCES.md
PRA Special Resident Retiree's Visa
pra.gov.ph/srrv
No stable public link — full text kept with the dataset.nguon/PH_STAY_SOURCES.md
DOLE Alien Employment Permit / BLE
DO 248 series; ble.dole.gov.ph
No stable public link — full text kept with the dataset.nguon/PH_EARN_SOURCES.md
US–Philippines Income Tax Convention 1976
In force 16 Oct 1982; general effect 1 Jan 1983; irs.gov/pub/irs-trty/philip.pdf
No stable public link — full text kept with the dataset.nguon/US_PH_DTA_1976.md
Indonesia · 5Withholding regulations, the residence rules, the golden visa, and the expatriate work permit.
Indonesia · 5Withholding regulations, the residence rules, the golden visa, and the expatriate work permit.PER-23/PJ/2025 — SPDN / SPLN determination
DGT regulation effective Dec 2025; 183-day / reside / intent tests
No stable public link — full text kept with the dataset.nguon/ID_TAX_RESIDENCE_SOURCES.md
PMK 18/PMK.03/2021 — Cipta Kerja tax implementation
4-year territorial treatment for certain foreign experts
No stable public link — full text kept with the dataset.nguon/ID_TAX_RESIDENCE_SOURCES.md
Indonesian Golden Visa / Second Home booklet (Kemlu/Imigrasi)
E33 second home; deposit/property; not eligible to work
No stable public link — full text kept with the dataset.nguon/ID_STAY_SOURCES.md
PP 34/2021 — Utilization of Foreign Workers (RPTKA)
RPTKA approval before foreign employment
No stable public link — full text kept with the dataset.nguon/ID_EARN_SOURCES.md
US–Indonesia Income Tax Convention 1988
General effect 1 Jan 1990; Art 28 saving clause; irs.gov/pub/irs-trty/indo.pdf
No stable public link — full text kept with the dataset.nguon/US_ID_DTA_1988.md
Malaysia · 1The 182-day residence line, the Employment Pass, DE Rantau, and the foreign-source-income exemption that ends on 31 December 2026.
Malaysia · 1The 182-day residence line, the Employment Pass, DE Rantau, and the foreign-source-income exemption that ends on 31 December 2026.Malaysia — tax / stay / earn primary sourcing (dest #5)
HASiL residents/non-residents tax-treatment deck; ITA 1967 s.7 (182-day residence); MDEC DE Rantau; ESD Employment Pass; individual foreign-source-income exemption ends 31 Dec 2026
Open on hasil.gov.mynguon/MY_SOURCES.md
Portugal · 1The 183-day line and 2026 brackets in the income-tax code, the IFICI regime, and residence after a consular visa.
Portugal · 1The 183-day line and 2026 brackets in the income-tax code, the IFICI regime, and residence after a consular visa.Portugal — tax / stay / earn primary sourcing (dest #6)
CIRS Art. 16 (183-day) + Art. 68 brackets 2026 (Lei 73-A/2025); IFICI Portaria 352/2024; classic NHR closed 1 Jan 2024; AIMA residence after an MNE visa
Open on info.portaldasfinancas.gov.ptnguon/PT_SOURCES.md
Your passport side
Leaving does not switch your home country off. These are the texts behind that half of the pair.
Home-country traps · 8What each of the eight origin countries keeps taxing, claiming or counting after you move — superannuation, exit gains, pensions, citizenship-based filing.
Four Australia-side traps (Super · CGT I1 · Age Pension · dual 183)
ATO QC66059; ITAA 1936 s6(1); ITAA 1997 s104-160; DSS Guide 7.1.2; ATO DASP
No stable public link — full text kept with the dataset.nguon/AU_SIDE_TRAPS.md
UK-side traps (TNR CGT · remittance→FIG · SRT)
HS278 2026; TCGA 1992 s10A; GOV.UK FIG regime from 6 Apr 2025
Open on gov.uknguon/UK_SIDE_TRAPS.md
Canada-side traps (departure deemed disposition)
CRA dispositions of property for emigrants; ITA s128.1; T1161 / T1244
Open on canada.canguon/CA_SIDE_TRAPS.md
US-side traps (FBAR · Form 8938 · FEIE gates)
IRS FBAR; Form 8938 / FBAR comparison; FEIE physical-presence 330 days — dollar FEIE ceiling not modelled
Open on irs.govnguon/US_SIDE_TRAPS.md
Singapore-side traps (residence · territorial · IR21 · CPF)
IRAS working out tax residency; IR21 tax clearance; CPF Board on leaving Singapore
Open on iras.gov.sgnguon/SG_SIDE_TRAPS.md
Korea-side traps (183-day residence · worldwide · exit tax)
NTS residency manual; 소득세법 시행령 제4조; Income Tax Act exit-tax limbs
Open on nts.go.krnguon/KR_SIDE_TRAPS.md
China-side traps (183-day · worldwide · six-year rule)
PRC Individual Income Tax Law Art 1; STA six-year foreign-source relief
Open on fgk.chinatax.gov.cnnguon/CN_SIDE_TRAPS.md
Japan-side traps (domicile/1yr · worldwide · exit tax)
NTA Income Tax Guide residents; Tax Answer No.1478 exit tax
Open on nta.go.jpnguon/JP_SIDE_TRAPS.md
Official status lists · 5Used to date a treaty, confirm it is genuinely in force, and check whether pension contributions travel with you.
Australian Treasury — income tax treaties list
Vietnam DTA in force; signed 13/04/1992; list also shows EIF 10/12/1992 (GN 5 [1993]) — superseded for our cell by ATS footnote 30/12/1992
Open on treasury.gov.aunguon/treasury_income_tax_treaties.html
AU–VN tax sparing (Art 23 letters) + MLI honesty
ATS 20/ATS 9 presence via Agreements Act; Treasury MLI Yes 01/09/2023; dollar schedules + article overrides not modelled
Open on treasury.gov.aunguon/AU_TAX_SPARING_MLI.md
AU Embassy — PR note verbale template
Australian Embassy Hanoi / CG HCMC public PDF
Open on vietnam.embassy.gov.aunguon/AU_PR_NOTE_VERBALE.md
SSA — U.S. International Social Security (Totalization) Agreements
List of US totalization partners does not include Thailand
DSS — Australia international social security agreements
Australia's SSA partner list (32) does not include Thailand