According to the Agreement between the government of the Government of Socialist Republic of Vietnam and the foreign countries (for example Government of Republic of France), a Tax Payer shall be considered as having permanent establishment in a Country if it has one of followings:
– A registered head office;
– A branch office;
– An office;
– Oil fields, gas fields, mines or other sites for exploiting natural resources;
– Construction site having operation duration exceeding 183 days.
Furthermore, according to the Article No. 2 of the Corporate Income Tax Law No. 14/2008/ QH12 dated 3rd a number of articles of the Corporate Income Tax Law No.32/2013/QH13 dated 19 June 2013 and Law No. 71/2014/QH13 amending and supplanting a number of articles of Law Instruments on Tax dated 26 November 2014, resident establishments of a foreign enterprise means production and business establishments through which the foreign enterprise conducts some or all production and business activities in Vietnam, including (a) Vietnam-based branches, executive office … construction sites, construction, installation and assembly works.