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...
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;
-...
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 in Vietnam applied for foreign company
We would like to provide you with infomation about the Cooperate Income Tax (CIT) in Vietnam as follows:
Other liabilities of company to be complied during operation.
After receiving the Investment Certificate, the FDI company should consider the following liabilities of company to be complied during operation.
1 Taxation:
Under the Vietnam Law, following taxes may affect to the Company and foreigner working for the Company in Vietnam:
- Corporate Income Tax which is levied on the taxable...
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.
Tax Losses in Vietnam
SBLAW would like to provide some legal regulation about tax Losses in Vietnam as follows:
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.
Import of playing cards – taxes”
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...
















