4 Types of Japanese Tax Certificates for Non-Residents & How to Apply for Foreign Tax Credit in Vietnam
👉 https://manabox-global.com/…/07/evidencesummarynonresidence/
At Manabox, our mission is to make accounting and tax fun—even when it comes to complex cross-border tax matters 🌏
📌 This time, we’re covering a key topic for anyone taxed as a non-resident in Japan who also files PIT (Personal Income Tax) in Vietnam:
How to prepare the right documents to claim foreign tax credit under Vietnamese law.
🧾 According to Circular 80/2021/TT-BTC (Article 62), Vietnam requires one or more of the following tax documents:
✅ a.2.1.1 – Copy of tax declaration certified by the taxpayer
✅ a.2.1.2 – Certified copy of tax payment evidence
✅ a.2.1.3 – Original tax certificate issued by a foreign tax authority
📊 In this article, we summarize 4 types of tax certificates available in Japan, explaining:
Legal nature and content
How to obtain them
Which Vietnamese category they match
Practical reliability in real filings
1️⃣ Gensen Choshu-hyo (Withholding Tax Slip) – a.2.1.2
2️⃣ Tax Payment Certificate from the Japanese Tax Office – a.2.1.3 ✅ Most important
3️⃣ Copy of Final Tax Return – a.2.1.1
4️⃣ Tax Payment Receipt from Banks – a.2.1.2
💡 Questions we address include:
Which combination of documents is acceptable in Vietnam?
Do you need translation, notarization, or consular legalization?
Can non-residents in Japan obtain these documents?
👨‍💼 This article is especially relevant for:
Company directors or expatriates receiving income in Japan
Individuals filing PIT returns in Vietnam
👇 Read the full article here:
https://manabox-global.com/…/07/evidencesummarynonresidence/