{"id":7398,"date":"2026-01-27T21:34:26","date_gmt":"2026-01-28T04:34:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7398"},"modified":"2026-01-29T20:15:07","modified_gmt":"2026-01-30T03:15:07","slug":"tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/","title":{"rendered":"Notes on determining residency status and calculating personal income tax for foreign workers."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Managing personal income tax for foreign workers has always been a challenge for accounting and human resources departments. Recently, Official Letter No. 3363\/TNI-QLDN1 dated December 4, 2025, from the Tay Ninh Provincial Tax Department provided specific guidance to clarify issues regarding residency status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article will provide a detailed analysis of the regulations in Circular 111\/2013\/TT-BTC and related documents to help businesses comply with tax laws in 2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/17YI3GDJyKaavPiycFU5RufJpCCJh-ZhI\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\" >Identify the taxpayer and the scope of income.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_cu_tru\" >Individuals residing in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_khong_cu_tru\" >Non-resident individuals<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Can_cu_va_Phuong_phap_tinh_thue_TNCN\" >Basis and Method for Calculating Personal Income Tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_cu_tru\" >For resident individuals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_khong_cu_tru\" >For non-resident individuals<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\" >Deductions: Special notes for foreigners<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh\" >Personal deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\" >Mandatory personal deductions abroad<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\" >The responsibility of the enterprise to deduct and declare taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Quyet_toan_thue_cho_nam_dau_tien\" >Tax settlement for the first year<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\" >Compliance checklist for accountants when a business has foreign employees.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\"><\/span><b>Identify the taxpayer and the scope of income.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 1 of Circular 111\/2013\/TT-BTC, an individual&#039;s tax obligations in Vietnam depend entirely on whether they are a resident or non-resident.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_cu_tru\"><\/span><b>Individuals residing in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A resident individual is someone who meets one of the following conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding the duration: You must be present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the first day of arrival in Vietnam. The arrival and departure dates are counted as one day each (based on the entry and exit stamps on your passport).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regarding residence: Having a permanent residence in Vietnam under one of the following two circumstances:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a registered permanent residence address indicated on the Permanent Residence Card or Temporary Residence Card.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a rented house in Vietnam with a lease term of 183 days or more in the tax year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Income scope: Resident individuals are required to pay tax on income earned both within and outside Vietnam (global income), regardless of where the income is paid.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_cu_tru\"><\/span><b>Non-resident individuals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Those who do not meet the above conditions are subject to tax. The scope of income subject to tax only applies to income earned in Vietnam, arising from work performed in Vietnam, regardless of where the income is received.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_va_Phuong_phap_tinh_thue_TNCN\"><\/span><b>Basis and Method for Calculating Personal Income Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Differences in residency status lead to completely different tax calculation methods as stipulated in Articles 7 and 18 of Circular 111\/2013\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span><b>For resident individuals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Taxes are calculated according to a progressive tax rate schedule (7 brackets from 5% to 35%).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recipe:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Personal income tax payable = Taxable income x Tax rate<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Taxable income = Taxable revenue \u2013 Deductions<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span><b>For non-resident individuals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Taxes are calculated according to the full tax schedule.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recipe:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Personal income tax payable = Taxable income from salaries and wages x Tax rate 20%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Non-resident individuals are not eligible for personal deductions or insurance deductions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\"><\/span><b>Deductions: Special notes for foreigners<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on Article 9 of Circular 111\/2013\/TT-BTC, resident individuals are entitled to the following tax deductions:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh\"><\/span><b>Personal deductions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To help cover essential living expenses, tax laws allow resident foreign workers to deduct specific personal allowances from their taxable income before calculating tax:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For myself: 11,000,000 VND\/month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For dependents: VND 4,400,000\/person\/month.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Foreign nationals need to register tax identification numbers for dependents and provide supporting documents (birth certificates, guardianship certificates, etc.) that have been legalized by the consulate and translated by a certified translator.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\"><\/span><b>Mandatory personal deductions abroad<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is important content in point c, clause 2, Article 9 of Circular 111\/2013\/TT-BTC. Foreign nationals who are resident individuals and pay mandatory insurance contributions (such as social insurance, health insurance, unemployment insurance, or similar mandatory insurance) in their country of citizenship are entitled to deduct these contributions from their taxable income in Vietnam.<\/span><\/p>\n<p><b>Required:<\/b><span style=\"font-weight: 400;\"> Documentation from the income-paying organization or competent authority in the foreign country confirming the amount of insurance premiums paid is required.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\"><\/span><b>The responsibility of the enterprise to deduct and declare taxes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 25 of Circular 111\/2013\/TT-BTC, the organization paying the income is responsible for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Temporary withholding: When paying income, businesses must base their provisional withholding on the contracted and actual working time according to the progressive tax rate (if resident is expected) or form 20% (if non-resident).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing tax deduction certificates: When requested by employees, businesses must issue certificates so that they can complete their tax settlements later.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_cho_nam_dau_tien\"><\/span><b>Tax settlement for the first year<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The guidelines in Decree 126\/2020\/ND-CP and Official Letter 3363 emphasize the case where an individual is present in Vietnam for less than 183 days in the first calendar year, but the total number of days in 12 consecutive months is 183 days:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First tax year: Settlement must be completed within 90 days from the date of completion of 12 consecutive months.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Second tax year: Settlement is based on the calendar year. To avoid double taxation, the tax paid in the first year (the overlapping portion) will be deducted from the tax payable in the second year.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\"><\/span><b>Compliance checklist for accountants when a business has foreign employees.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure there are no errors during a tax audit, businesses should pay attention to the following documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Passport tracking: Take photos of all passport pages with entry and exit stamps to accurately calculate the number of days of stay for each year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Residence records: Keep records of rental agreements or temporary residence permits valid for more than 183 days.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign documents: Ensure that documents from abroad (income confirmation, insurance documents) are legalized by the consular office to be legally valid in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct tax settlement: Remind employees if they are required to settle their taxes directly with the tax authorities.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Incorrectly determining residency status can lead to under- or over-calculation of taxes for employees. Businesses need to adhere closely to the actual length of stay and guidelines such as Circular 3363\/TNI-QLDN1 to fulfill their personal income tax obligations as accurately as possible.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p><b>Source of information:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official document 3363\/TNI-QLDN1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 111\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article by LuatVietnam<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Managing personal income tax (PIT) for foreign workers has always been a challenge for accounting and human resources departments. Recently, Official Letter No. 3363\/TNI-QLDN1 dated December 4, 2025, from the Tay Ninh Provincial Tax Department provided specific guidance to clarify [\u2026]<\/p>","protected":false},"author":4,"featured_media":7399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7398"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7398\/revisions"}],"predecessor-version":[{"id":7424,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7398\/revisions\/7424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7399"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}