In this Newsletter, we would like to update you the following important changes:
- Foreign Contractor Tax (FCT) imposed on income from trading activities via bonded warehouse
- Corporate Income Tax (CIT) incentives for other income
- Non-deductibility of salary expenses of foreign employees without labor contract and work permit
- Registration fee upon re-registration of the ownership /using rights with the government authorities
- Requirements on non-cash payment vouchers (payments via bank) in Value Added Tax creditability and refund
- CIT treatment for income from capital transfer
- Notice about the submission of the Annual operation Report for the Representative Offices of foreign companies in Vietnam.
Via this newsletter, Grant Thornton Vietnam would like to provide you with some notable points of these above for your reference.
Newsletter in English
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