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Taxation in Vietnam

Environment Protection Tax in Vietnam

The Law on Environment Protection Tax took effect from 1 January 2012.
Withholding tax in Vietnam

Q&A: Withholding tax in Vietnam

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...

Property Tax in Vietnam

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.
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...