Foreign Contractor Withholding Tax in Vietnam (24 pages)

Foreign Contractor Withholding Tax in Vietnam (24 pages)

Approx. reading time: 2 minutes

Grünkorn & Partner Law Co., Ltd.

3rd floor Viconship Building

6-8 Doan-Van Bo Street

Hoi Chi Minh City


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

                    Double Tax Agreement

                 Foreign Contractor Withholding Tax

                      Permanent Establishment

Personal Income Tax

                   United States Dollar

                    Vietnamese Accounting Standards

                    Value Added Tax

                   Vietnamese Dong



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