Foreign Contractor Withholding Tax in Vietnam (24 pages)

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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