Taxation in Vietnam

We would like to provide you with infomation about the Cooperate Income Tax (CIT) in Vietnam as follows:

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.

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)                        ...

: Under the WTO’s Commitment and Vietnam Law on Investment, this kind of investment form is called Cross Border Supply. Accordingly, foreign investor has right to supply a service from the territory of their own country into the territory of another country without setting up any commercial presence in that country.

Question: Hi I am importing playing cards for casino. May I know how much is the taxes charges. Custom taxes Sales tax Special sales tax is there vat on the above please let me know Answer: Under Vietnam Law, playing card shall subject to following tax: - Import duty: Depending on origin of goods and HS Code applicable...

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...

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; -...

SBLAW would like to provide you some regulation of Transfer Pricing in Vietnam as follows:

Question: How's the government tax of the foreign enterprise in Vietnam? I mean the profit income tax.   If I run the business and setting up pirvate company(farm) in Vietnam, In additon of the company profit tax, should I need to pay the personal income tax? It means I need to...

Natural resources tax is payable by industries exploiting Vietnam’s natural resources such as petroleum, minerals, forest products, seafood and natural water.