{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "vn.tax.183day",
  "versions": [
    {
      "rule_id": "vn.tax.183day",
      "version": "2026.1",
      "jurisdiction": "VN",
      "title": "Vietnam 183-day test",
      "summary": "Law 109/2025/QH15 with Decree 253/2026/NĐ-CP art. 4(1): resident when present in Vietnam 183 days OR MORE in the calendar year (or in 12 consecutive months from first arrival). The decree states the counting rule: the arrival day counts as one day, the departure day counts as one day, and a same-day arrival-and-departure counts as ONE day — evidenced by immigration certification. A registered permanent/temporary residence, or house-lease contracts totalling 183 days or more in the tax year, are separate routes to residence on fewer days.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/7/253m-ndcp.signed.pdf",
      "last_verified": "2026-09-01",
      "effective_from": "2026-07-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">=",
        "direction": "attain",
        "countries": [
          "VN"
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "vn183.approaching"
        }
      ],
      "notes": [
        "Read page-by-page from the signed decree scan (ND 253/2026/NĐ-CP, in force with Law 109/2025 from 1 July 2026) on 1 September 2026. Điều 4(1): 'Có mặt tại Việt Nam từ 183 ngày trở lên tính trong một năm dương lịch hoặc trong 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam' — 183 or more (>=).",
        "THE CONVENTION IS NOW IN THE DECREE (previously only in Circular 111/2013 under the repealed law): 'ngày đến được tính là một ngày, ngày đi được tính là một ngày, trường hợp nhập cảnh và xuất cảnh trong cùng một ngày thì được tính chung là một ngày cư trú' — arrival day one day, departure day one day, same-day in-and-out ONE day, evidenced by immigration stamps.",
        "The second window — 12 consecutive months FROM THE FIRST DAY OF PRESENCE — is anchored, not rolling; this counter tracks the calendar-year limb and the anchored window is noted for the year of arrival.",
        "Điều 4(2)(b): THE 183-DAY LEASE FLOOR SURVIVES — lease contracts totalling ≥183 days in the tax year (including multiple rentals, hotels and workplace housing) confer regular-abode residence regardless of presence days; registered permanent/temporary residence (Điều 4(2)(a)) likewise (sufficient_not_necessary).",
        "Any rule drafted from pre-2026 material cites the REPEALED Law 04/2007 — this rule is drafted from the 2026 decree."
      ]
    }
  ]
}