Foreign Contractor Withholding Tax
in Vietnam

 

 

 

Foreign Contractor Withholding Tax
in Vietnam

 

March 2015

 

 

 

 

Grünkorn & Partner Law Co., Ltd.

3rd floor Viconship Building

6-8 Doan-Van Bo Street

Hoi Chi Minh City

Vietnam

 

Tel.: +84 8 6261 8231

Fax: +84 8 6261 8218

E.: [email protected]

 

 

 

 

 

 

List of abbreviations 

 

Circular 103       Circular 103/2014/TT-BTC

CIT                      Corporate Income Tax

DTA
                    Double Tax Agreement

FCWT
                 Foreign Contractor Withholding Tax

PE
                      Permanent Establishment

PIT                    
Personal Income Tax

USD
                   United States Dollar

VAS
                    Vietnamese Accounting Standards

VAT
                    Value Added Tax

VND
                   Vietnamese Dong

 

 

 

 

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Best regards,
Lorenz & Partners

 

 

 

 

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