VAT calculation method | Vietnam Tax Guide 2024 (17)
There are two methods for calculating VAT, namely the deduction method and the direct calculation method.
Vietnam Investment
Tax Guide
2024-07-17 09:04:26 Page view:690
VAT rates, exported goods and services | Vietnam Tax Guide 2024 (16)
增值税税率有以下三种:
Tax Guide
Vietnam Investment
2024-07-15 08:43:58 Page view:857
VAT-exempt goods and services丨Vietnam Tax Guide 2024 (15)
增值税豁免类别规定如下,包括:
Vietnam Investment
Tax Guide
2024-07-15 08:35:51 Page view:927
Scope of application of VAT, goods or services that do not need to declare and pay VAT丨Vietnam Tax Guide 2024 (14)
VAT applies to goods and services produced, traded and consumed in Vietnam (including goods and services purchased from non-residents). Domestic enterprises must collect VAT on the value of the goods or services supplied.
Vietnam Investment
Tax Guide
2024-07-11 09:11:06 Page view:988
Capital Gains Tax (“CGT”) | Vietnam Tax Guide 2024 (13)
In many cases, gains from the sale of a Vietnamese company are subject to a 20% corporate income tax.
Vietnam Investment
Tax Guide
2024-07-10 09:06:14 Page view:908
Double Taxation Agreements for Foreign Contractors' Taxation | Vietnam Tax Guide 2024 (12)
FCT-CIT may be affected by the relevant DTA. For example, if the foreign contractor has no profits attributable to the Vietnamese PE, the 5% corporate income tax withholding tax on services provided by the foreign contractor may be eliminated under the DTA.
Vietnam Investment
Tax Guide
2024-07-10 09:04:34 Page view:804
Foreign contractor tax: Taxation of foreign e-commerce enterprises | Vietnam Tax Guide 2024 (11)
Circular No. 80/2021 stipulates the tax declaration mechanism for foreign companies that conduct e-commerce, digital business and other businesses in Vietnam without a permanent establishment. E-commerce and digital business are specifically defined. Foreign companies will be issued a tax code and declare taxes online on a quarterly basis on the portal of the General Department of Taxation (“GDT”) and pay taxes online.
Tax Guide
Vietnam Investment
2024-07-09 09:08:13 Page view:769
Foreign Contractor Tax FCT Payment Methods (Deduction Method, Direct Method, Mixed Method)丨Vietnam Tax Guide 2024 (10)
Foreign contractors can choose from three tax payment methods - deduction method, direct method and mixed method.
Vietnam Investment
Tax Guide
2024-07-09 09:03:33 Page view:769
Scope of application of foreign contractor tax, dividends, interest and royalties | Vietnam Tax Guide 2024 (9)
The foreign contractor tax applies to foreign organizations and individuals that conduct business or earn income in Vietnam under an agreement with Vietnamese parties, including foreign-owned companies.
Vietnam Investment
Tax Guide
2024-07-08 08:43:58 Page view:938
BEPS Initiative, Pillar 2 | Vietnam Tax Guide 2024 (8)
2022 年 2 月 9 日,越南签署了《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》(“公约”或“MLI”),成为第 99 个加入公约的管辖区。公约生效。
Tax Guide
Vietnam investment
2024-07-04 09:09:58 Page view:1086
Transfer Pricing Audit and Advance Pricing Agreements | Vietnam Tax Guide 2024 (7)
Decree No. 132/2020/ND-CP (“Decree No. 132”) sets out Vietnam’s transfer pricing rules. Vietnam’s transfer pricing rules also apply to domestic related-party transactions.
Vietnam Investment
Tax Guide
Transfer Pricing
2024-07-04 09:07:57 Page view:1141
Transfer Pricing Returns and Documents | Vietnam Tax Guide 2024 (6)
Compliance requirements include annual reporting of related-party transactions and the transfer pricing method used, and taxpayers confirming the arm's length value of their transactions (or making voluntary adjustments).
Investment in Vietnam
Transfer Pricing
Tax Guide
2024-07-01 09:31:00 Page view:991
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