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 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
Contact
Send article by email to friends
Print
Save
Top
View comments
Send a comment
Hotline: +84983367068
