1. Resident individuals who meet one of the following conditions:
a) Have been in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the date of entry in Vietnam, including the arrival and departure day is counted as one (01) days. Date of arrival and departure shall be based on the agency's authentication management Immigration passport (or passport) of individuals entering and leaving Vietnam. In case of entry and exit on the same day they are generally a day of residence.
Individuals have been in Vietnam following the instructions at this point is the presence of such individuals in the Vietnam territory.
B) have permanent residence in Vietnam as one of the two following situations:
b.1) have permanent residence in accordance with the law on residence:
b.1.1) for citizens of Vietnam: permanent accommodation where individuals live regularly, stable indefinitely, at a certain place at a registered permanent residence and in accordance with the law on residence.
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