Foreign Contractor Tax (FCT) in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Distribute goods in Vietnam or provide goods under Incoterms rules that require the sellers to be responsible for goods that have been taken into Vietnam’s territory


Filing frequencies for VAT returns in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Lawyers in Vietnam advise about enterprise income tax incentives in Vietnam


Responsibility to submit VAT declaration in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Where do we submit tax declaration files if the taxpayer has dependent units located in the same province, in a different province ?



Corporate Income Tax exemption and reduction in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

The tax exemption or reduction duration specified in this Article shall be counted consecutively from the first year an enterprise has taxable income from a new investment project


Corporate Income Tax (CIT) rates in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

CIT incentives include preferential tax rates, tax exemption and reduction periods


Conditions for deducting and refunding input VAT on exported goods and services

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

A business establishment that exports software, services via electronic means is not required to have a customs declaration form


Some principles for deducting input VAT in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Before a company is established, its founders authorizes another entity in writing to pay on their behalf some amounts related to the establishment of the company


Conditions for input VAT deduction

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Have legitimate VAT invoices, have receipts for non-cash payments for the purchases (including imported goods) that cost VND 20 million or more inclusive of VAT


Receipts for non-cash payments for deducting input VAT in Vietnam

25 May, 2020// Category: LAW ON ACCOUNTING AND TAXES

Lawyers in Vietnam advise on value added tax (VAT) for foreign companies in Vietnam