越南外包劳务税率.docVIP

Vietnam has a specific foreign contractor tax (FCT). The rules describe the tax obligations of foreign entities and individuals who do business in or receive income from Vietnam. The current FCT regime clarifies previous ambiguities. One can now say that the tax regime for foreign contractors is complete. For an entity, the FCT is comprised of two parts: Corporate Income Tax (CIT) and Value Added Tax (VAT). The Law on Corporate Income Tax (LCIT) and the Law on Value Added Tax (LVAT) came into effect on January 1, 2009 and both form an intricate part of the foreign contractor tax regime. The go