THE MINISTRY OF FINANCE
No. 103/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness 
Hanoi, August 6, 2014
 
CIRCULAR
Guiding the performance of tax obligations of foreign
organizations and individuals doing business in Vietnam or
earning income in Vietnam
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax; June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax; and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;
Pursuant to June 3, 2008 Law No. 14/2008/QH12 on Enterprise Income Tax; June 19, 2013 Law No. 32/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax; and the Government’s Decree No. 218/2013/ND-CP of December 26, 2013, detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director General of Taxation;
The Minister of Finance promulgates the Circular guiding the performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Subjects of application
The guidance in this Circular is applicable to the following subjects (except the cases specified in Article 2, Chapter I):
1. Foreign business organizations with or without permanent establishments in Vietnam; foreign businesspeople who are residents or non-residents in Vietnam (below referred to as foreign contractors and foreign subcontractors) that do business in Vietnam or earn income in Vietnam under contracts, agreements or commitments between foreign contractors and Vietnamese organizations or individuals or between foreign contractors and foreign subcontractors to perform part of the contracts.
2. Foreign organizations and individuals supplying goods in Vietnam in the form of on-spot import and export and earning income in Vietnam under contracts signed between them and enterprises in Vietnam (except cases in which goods are processed and then returned to foreign organizations or individuals), or distributing goods in Vietnam or supplying goods under Incoterms under which the sellers shall bear risks related to goods that have entered the Vietnamese territory.

 


[1] Công Báo Nos 785-786 (26/8/2014)