Unlike Hong Kong, the UAE certifies tax residence beyond treaty claims
Edward Nguyen
Singapore and Vietnam issue theirs for treaty claims, and Decree 253/2026 bases proof of foreign residence on a certificate for a person with a regular home in Vietnam present under 183 days.
Vietnamese rules in force since 1 July 2026 rest proof of tax residence on a certificate from a tax authority, for a person who leaves Vietnam but keeps a regular home there and for a foreign investor paid in Vietnam. Among the four authorities examined, only the UAE offers a certificate for purposes beyond a treaty claim.
What Vietnamese law asks for
Under Article 4(3) of Decree 253/2026/NĐ-CP, an individual with a regular place of residence in Vietnam who was present for under 183 days in the tax year is a Vietnamese tax resident if they cannot prove residence in any country. The decree bases that proof on a “Giấy chứng nhận cư trú” (certificate of residence).
Where the person’s country has a tax treaty with Vietnam but no provision for issuing the certificate, a passport copy shows the period. An earlier piece on the address test covers what counts as a regular place of residence. A resident is taxed on income in and outside Vietnam (Article 6(2)(a)).
A foreign resident claiming treaty relief on income in Vietnam files a certificate issued by the tax authority of the country of residence, consularly legalised and stating the tax year concerned (Circular 89/2026/TT-BTC, Article 76(1)(b)). It forms part of the treaty-relief dossier, which is filed with the first tax declaration (Article 76(1)).
If the certificate for that year does not yet exist, the previous year’s certificate is filed, and the certificate for the relevant year is due in the 15 days before the work contract in Vietnam or the tax year ends, whichever is first (Article 76(3)). Failing that, the person undertakes to send it in the quarter after the year ends (Article 76(4)).
Four authorities, side by side
Vietnam has a treaty with each of the other three jurisdictions. Hong Kong’s Inland Revenue Department (IRD) lists its Vietnam treaty as in force from 12 August 2009. The OECD’s list of Vietnam’s covered treaties carries Singapore (in force 9 September 1994) and the UAE (12 April 2010).
| Authority, document | Who qualifies | Purpose | Period, time, fee |
|---|---|---|---|
| Vietnam: tax office directly managing the applicant; Form 07/HTQT | Resident under Article 4 of the treaty; Article 44(3) of Circular 89 sets no day threshold, but Form 06/HTQT asks an individual for days present in Vietnam | A treaty claim; the form names the partner treaty | Dates “from … to …” stated; 7 working days from a complete file; Article 44 sets no fee |
| UAE: Federal Tax Authority (FTA); Tax Residency Certificate | 183 days in 12 months; or 90 days with a permit or UAE or GCC nationality, and a home or work; or usual residence and centre of interests. For a treaty, the treaty’s test | A treaty (Ministerial Decision 247/2023) or other purposes (Cabinet Decision 85/2022, Article 5) | A calendar year or any 12 months, never a future one; 10 business days; AED 50 plus AED 1,000 for an individual without a corporate tax number |
| Singapore: Inland Revenue Authority of Singapore (IRAS); Certificate of Residence | Individual tax residents only; the form asks for 183 days’ presence or employment in the basis period | Claiming benefits under a treaty | One Year of Assessment per form, up to one advance Year of Assessment; 2 to 3 weeks; the individual page states no fee |
| Hong Kong: IRD; Certificate of Resident Status | Ordinarily resident; or over 180 days in a year of assessment; or over 300 days across two consecutive years | Treaty claims only | Calendar years of claim, up to 3 per application; 21 working days as a target; no fee |
The purpose of the certificate
The IRD’s FAQ answers “No” to a certificate where no treaty applies and to one for any purpose other than a treaty claim. IRAS describes its certificate as a letter for claiming treaty benefits, and Vietnam’s form recites a treaty.
The FTA lists a certificate “for purposes other than the application of a DTA” beside the treaty one. Its legal basis is Article 5 of Cabinet Decision 85/2022, read in the FTA’s English text, which is marked unofficial.
The tax year it covers
A Hong Kong year of assessment runs from 1 April to 31 March, yet the IRD form asks for a calendar year of claim and counts days in April-to-March windows around it. For a resident’s salary and business income, Vietnam’s tax year is the calendar year (Decree 253, Article 66(1)(a)).
Circular 95/2026/TT-BTC, Article 8(4)(a), as quoted by a Ministry of Finance publication, is a general rule that speaks of “the Contracting Party” and names no country.
For a person resident in both countries when the tax years differ, the circular treats them as a Vietnamese resident if they mainly work and regularly live in Vietnam that year. During the early part of the Vietnamese year that falls in the partner’s previous year, it treats them as the partner’s resident, for tax settlement in both countries.
When an application can be made
The UAE issues to a natural person as soon as the residence criteria are met and does not issue for a future period. Singapore’s form allows an application for up to one advance Year of Assessment.
What a certificate does not do
The FTA’s guide says holding a residence permit does not automatically make a person a UAE tax resident, and the FTA may withdraw a certificate if facts change. The IRD says its certificate does not guarantee a treaty claim: the treaty partner decides.
What this means for Vietnamese readers
- A Vietnamese resident who keeps a registered address, spends under 183 days in Vietnam and moves to Hong Kong or Singapore finds that both authorities issue the certificate for claiming treaty benefits. The IRD’s form asks for the income on which relief is claimed. Whether either authority would issue one where the aim is only to answer Article 4(3), without a claim on an item of income, is not established.
- A foreign manager or investor claiming treaty relief on income paid in Vietnam files the legalised certificate for the year concerned in the treaty-relief dossier, with the first tax declaration; Article 76(3) and (4) cover a certificate not yet issued.
What this article has not established
- Whether IRAS or the IRD would issue a certificate where the only aim is the Article 4(3) proof.
- Whether the “consular legalisation” of Article 76 accepts an apostille: the Apostille Convention entered into force for Vietnam on 11 September 2026, after Circular 89 was signed.
- Whether any fee applies to Vietnam’s certificate outside Article 44, which sets none, and which office takes a request from a person who files no tax return.
- Circular 95/2026/TT-BTC was read in a copy hosted by an audit firm and in the Ministry of Finance publication’s quotation, not on a Government site. The three treaties’ residence articles were not read.
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