Foreign individuals and corporations doing business in Vietnam may register for tax purposes in Vietnam if they satisfy the following conditions:
- Ìý
•ÌýÌýÌýÌý They have a contract with a Vietnamese entity for more than 183 days or are a resident of Vietnam.
- Ìý
•ÌýÌýÌýÌý They have a permanent establishment in Vietnam.
- Ìý
•ÌýÌýÌýÌý They adopt the full Vietnamese accounting standards or keep accounting books in accordance with Vietnamese accounting laws.
In Vietnam, there is no legal definition of a fixed establishment for VAT purposes. However, the definition in Vietnam's corporate income tax law also applies for VAT. This defines a permanent establishment
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Web page updated on 17 Mar 2025 16:26