ANNOUNCED AS TEMPORARYNo
FDI: Treatment and operations, nes
On 6 August 2014, the Ministry of Finance of Vietnam issued Circular 103/2014/TT-BTC stating guidelines for applicability of the Foreign Contractor Withholding Tax. This tax is levied on foreign businesses that earn income or conduct business in Vietnam under contract with local organization/individuals and are considered foreign contractors. The new Circular replaces an earlier 60/2012/TT-BTC and makes the following amendments -
The Circular takes effect from 1 October 2014
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