THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 05/2005/TT-BTC
Hanoi, January 11, 2005
 
CIRCULAR
GUIDING THE TAX REGIME APPLICABLE TO FOREIGN ORGANIZATIONS WITHOUT VIETNAMESE LEGAL PERSON STATUS AND FOREIGN INDIVIDUALS DOING BUSINESS OR EARNING INCOMES IN VIETNAM
Pursuant to Value Added Tax (VAT) Law No. 02/1997/QH9; Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the VAT Law; the Government’s Decree No. 158/2003/ND-CP of December 10, 2003 detailing the implementation of the VAT Law; Decree No. 148/2004/ND-CP of July 23, 2004 amending and supplementing a number of articles of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003 detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law;
Pursuant to Enterprise Income Tax Law No. 09/2003/QH11; the Government’s Decree No. 164/2003/ND-CP of December 22, 2003 detailing the implementation of the Enterprise Income Tax Law; Decree No. 152/2004/ND-CP of August 6, 2004 amending and supplementing a number of articles of the Government’s Decree No. 164/2003/ND-CP of December 22, 2003 detailing the implementation of the Enterprise Income Tax Law;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the performance of the tax obligations by foreign organizations without Vietnamese legal person status and foreign individuals doing business or earning incomes in Vietnam as follows:
A. SCOPE OF APPLICATION
I. APPLICABLE SUBJECTS
The guidance provided in this Circular shall apply to the following subjects:
1. Foreign organizations without Vietnamese legal person status, foreign individuals providing independent professional services in Vietnam, even in Vietnam’s territorial seas, areas beyond and attached to Vietnam’s territorial seas, and in accordance with Vietnam’s laws and international law under which Vietnam has sovereignty over the exploration and exploitation of natural resources in the seabed, soil under the seabed and water above. Such businesses are carried on under contracts, agreements or commitments with Vietnamese organizations or individuals or with other foreign organizations or individuals currently doing business in Vietnam.
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