Taxation 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 in Vietnam is owned by the State, meaning that users of land are required to acquire or rent land use rights from the government.

We would like to provide you with some information about VAT in Vietnam as follows: Scope of application Value-added tax (’VAT’) applies to goods and services used for production, trading and consumption in Vietnam (including goods and services purchased from abroad). In each case the business must charge VAT on the...

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...

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...

We would like to inform you some information about Vietnam PIT as follows:

 Foreign contractor (FC) is entitled to choose one of two incorporate tax regimes available under Vietnam Law., i.e. (i) Paying Value Added Tax according to declared revenue and expense which is similar to tax regime applicable to domestic enterprises and (ii) Paying Value Added Tax according to fixed rates...

The Law on Environment Protection Tax took effect from 1 January 2012.

We would like to provide some information about Special Sale Tax and other taxes in Vietnam for you 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.