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Pursuant to Article 73, 75, 76, Circular 80/2021/TT-BTC dated 29 Sep 2021 guiding relating Tax Administration, Ministry of Finance (MOF) promulgate the procedure for foreign/overseas vendors/suppliers to register tax declaration in Vietnam. Certain conditions of foreign vendors (who register tax declaration on the Web Portal of Vietnam Tax Department) Do not have permanent establishment in […]
Input the presence in Vietnam market by either establishing a company or other investment vehicles is an important step for many foreign investors, and hopefully the beginning of a successful business undertaking. Considering the context of Vietnam’s economic development, the ever-increasing growth of enterprises continues to demand capital to serve their business. Funding through foreign […]
FCT is not a separate type of taxation. FCT is a term referring to the Value-Added Tax (VAT) and Corporate Income Tax (CIT) / Personal Income Tax (PIT) obligation of foreign contractors/sub-foreign contractors: For foreign organizations: VAT and CIT For foreign individuals: VAT and PIT APPLICABLE SUBJECTS Foreign contractors (FC) Foreign business organizations with […]