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Taxation in Vietnam

Law on protection of consumers’ rights 2010

Transfer Pricing in Vietnam

SBLAW would like to provide you some regulation of Transfer Pricing in Vietnam as follows:
Law on Credit institutions of Vietnam 2010

Tax Incentives in Vietnam

SBLaw would like to provide some information about Tax Incentives in Vietnam as follows:

Double Tax in Vietnam

The withholding taxes in the table be affected by relevant DTAs. For example, the deemed CIT on foreign contractors may be eliminated or reduced through a relevant DTA.
PTI, taxation in vietnam

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)                        ...
Tax Payer having permanent establishment in Vietnam

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; -...

Environment Protection Tax in Vietnam

The Law on Environment Protection Tax took effect from 1 January 2012.
Land Tax for Foreign Contractor in Vietnam

Land Tax for Foreign Contractor in Vietnam

The rental of land use rights by foreign contactor (FC) is in effect a form of property tax rather than land tax. It is usually known as land rental and the range of rates is wide depending upon the location, infrastructure and the industrial sector in which the business is...
Corporate Income Tax for Foreign contractor in Vietnam

Corporate Income Tax for Foreign contractor in Vietnam

Foreign constructor is entitled to choose one of two incorporate tax regimes available under Vietnam Law., i.e. (i) Paying Corporate Income Tax according to declared revenue and expense which is similar to tax regime applicable to domestic enterprises and (ii) Paying Corporate Income Tax according to fixed rates which...
Custom Duty for foreign contractor in Vietnam

Custom Duty for foreign contractor in Vietnam

Import duty exemptions are provided for projects which are classified as encouraged sectors and goods imported in certain circumstances. In line with the Law on investment (Article 33.3), machinery and equipment, specialized means of transportation and construction materials (which cannot be produced in Vietnam) for use as the fixed assets...

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...