Tax Payer having permanent establishment in Vietnam

 a Tax Payer shall be considered as having permanent establishment in a Country if it has one of followings:

Furthermore, according to the Article No. 2 of the Corporate Income Tax Law No. 14/2008/QH12 dated 3^rd 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