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Tax Payer having permanent establishment in Vietnam

According to the Agreement between the government of the Government of Socialist Republic of Vietnam and the foreign countries (for example Government of Republic of France),
 a Tax Payer shall be considered as having permanent establishment in a Country if it has one of followings:
  • A registered head office;
  • A branch office;
  • An office;
  • Oil fields, gas fields, mines or other sites for exploiting natural resources;
  • Construction site having operation duration exceeding 183 days.
Furthermore, according to the Article No. 2 of the Corporate Income Tax Law No. 14/2008/QH12 dated 3rd June 2008 amended and supplemented by Law amending and supplementing a number of articles of the Corporate Income Tax Law No.32/2013/QH13 dated 19 June 2013 and Law No. 71/2014/QH13 amending and supplanting a number of articles of Law Instruments on Tax dated 26 November 2014, resident establishments of a foreign enterprise means production and business establishments through which the foreign enterprise conducts some or all production and business activities in Vietnam, including (a) Vietnam-based branches, executive office … construction sites, construction, installation and assembly works.

» Businessman should be interested in taxes in Vietnam
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