Tax Payer having permanent establishment in Vietnam
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;
-...
Personal Income Tax Rate applicable for resident tax payer in Vietnam.
Question: How to calculate the Personal Income Tax Rate applicable for resident tax payer in Vietnam?
Answer: SBLAW would like to brief the progressive Personal Income Tax Rate applicable for resident tax payer in Vietnam as follows:
Income (A) ...
Special Sales Tax (’SST’) in Vietnam
We would like to provide some information about Special Sale Tax and other taxes in Vietnam for you as follows:
Tax Losses in Vietnam
SBLAW would like to provide some legal regulation about tax Losses in Vietnam as follows:
Q&A: Withholding tax in Vietnam
Q: What does the term "Withholding tax" mean in practice? I.e. which are the consequences of this?
A: Withholding tax in practice shall mean Corporate Income Tax and Value Added Tax applicable to foreign company not having representation in Vietnam.
For real estate management service, the VAT applicable to foreign company not having...
Value Added Tax Refund for foreign contractor.
Under Vietnam Law, only when foreign contactor (FC) selects the option of Paying Value Added Tax according to declared revenue and expense and is classified to one of following cases as stipulated at the Article 8 of The Circular No. 219/2013/TT-BTC dated 31 December 2013 of the Ministry of...
Withholding Tax in Vietnam
Foreign Contractor Withholding Tax ('FCWT') applies to payments of interest, royalties, licence fees, foreign contractors’ fees, cross-border leases, insurance/reinsurance, airline and express delivery charges to a foreign entity.
Audit and Accounting for Vietnam company
Foreign-invested business entities are generally required to adopt the Vietnamese Accounting System (’VAS’).
Amount of domestic adoption registration fee is vnd 400,000/case
On July 08, 2017, the Government issued the Decree No. 114/2016/ND-CP on adoption registration fees, fees for issuance of operation licenses of inter-country adoption agencies.
In accordance with the Decree, amount of domestic adoption registration fee: VND 400,000/case; amount of adoption registration fee collected from Vietnamese people residing in foreign...
Environment Protection Tax in Vietnam
The Law on Environment Protection Tax took effect from 1 January 2012.
