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Decree 57/2021/ND-CP supplementing Decree No. 218/2013/ND-CP on CIT incentives for projects manufacturing supporting industry products implemented before 1 January 2015
Ms Valerie Teo and Mr Nguyen Tan Tai of Grant Thornton Vietnam discuss different approaches to business transfer in Vietnam and considerations for international investors who may be targeting established businesses in the country.
Nguyen Tan Tai, Tax and Corporate Services Manager at Grant Thornton Vietnam said, “Vietnam has regulations on personal income tax (PIT) on investment gain, specifically for real estate. The local authorities can consider appropriate tax rates periodically.”
In the newsletter of April 2021, Grant Thornton Vietnam would like to update our valued customers on important Tax and Customs policies that have just been issued recently.
Nguyen Dinh Du and Do Vu Bao Khanh of Grant Thornton Vietnam look at transfer pricing audits in Vietnam, from the process to potential challenges, and discuss how taxpayers can mitigate risks.
Nguyen Dinh Du and Do Vu Bao Khanh of Grant Thornton Vietnam explain the new regulations introduced recently in Vietnam updating the national transfer pricing regime, and consider the resulting benefits and challenges of these measures for taxpayers.
Valerie Teo and Nguyen Tan Tai of Grant Thornton Vietnam discuss the tax implications for foreign-sourced income and the possibility of claiming a tax credit for foreign taxpayers in Vietnam.
In the first newsletter of 2021, Grant Thornton Vietnam would like to update our valued customers on important legal policies that have just been issued recently.
Mr Nguyen Hung Du and Ms Tran Nguyen Mong Van of Grant Thornton Vietnam discuss the tax treatment of royalties in Vietnam and the potential benefits and opportunities for foreign enterprises there.
A project management office (PMO) in Vietnam commonly refers to an office established by a foreign contractor that is registered to operate in the locality where its construction work is carried out. A PMO would operate within the terms of a contract and be dissolved when the contract expires.
The Vietnam government has introduced policies to encourage the growth as well as maintain the competitiveness of “supporting industry” investment in Vietnam. Valerie Teo and Nguyen Tan Tai, of Grant Thornton Vietnam, discuss the available tax incentives for supporting industries.
Being a dependent unit of a foreign company to conduct a number of limited commercial promotion supporting activities permitted by Vietnam laws, a Vietnam-based representative office without carrying out any profit-making activities seems to be quite simple to manage, save cost and simplify the compliance procedures during operation, i.e. no Value Added Tax (VAT), no Corporate Income Tax (CIT), no requirement to maintain the stipulated accounting books, no independent audit required by laws, etc.
In this newsletter, Grant Thornton Vietnam would like to update our valued customers on important legal policies that have just been issued recently.
Vietnam: Expenses for Intra-Group Services
In this November tax newsletter, Grant Thornton Vietnam would like to update out valued customers on important legal policies that have just been issued recently.
After more than three years of implementing Decree No. 20/2017/ND-CP ("Decree 20") and other amending and guiding documents such as Decree No. 68/2020/ND-CP ("Decree 68") and Circular No. 41/2017/TT-BTC ("Circular 41"), on 5 November 2020, the Government has officially issued Decree No.132/2020/ND-CP ("Decree 132") to replace Decree 20 and Decree 68 prescribing tax administration for enterprises engaged in Transfer Pricing.