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Vietnam: Amendments on the applicability of the Foreign Contractor Withholding Tax

Description

On 6 August 2014, the Ministry of Finance of Vietnam issued Circular 103/2014/TT-BTC stating guidelines for applicability of the Foreign Contractor Withholding Tax. This tax is levied on foreign busi...

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Intervention Details

Intervention Type

FDI: Treatment and operations, nes

MAST Chapter

FDI measures

Implementation date

01 Oct 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Products

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