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Taxation in Vietnam

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...
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; -...
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 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...
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.
Law on commercial arbitration

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...