CanCham - Canadian Chamber of Commerce in Vietnam


TWM Markets in Review September 2014

Economies: The ECB cuts administered rates and announces bond purchase programs.
Economic activity picks up in the US but Consumer spending slips. Inflation continues to slow in the eurozone. Trade surplus rises in China. Industrial production rises (albeit weakly) in Japan. Consumer confidence improves in the UK. Markets: Geopolitics continue to erode investor confidence. Government bonds are mostly bid. JPY, EUR and GBP are offered. Oil drops on lower demand expectations. Please click here for more information.


PwC: Managing Vietnam Personal Income Tax of frequent business travellers

Companies send employees to Vietnam on business trips and short term assignments on a regular basis. Mobility or Human Resource teams may assume that these frequent business travellers are not subject to Personal Income Tax (“PIT”) in Vietnam as it is common in other countries for exemptions to apply. For Vietnam, this is not correct and risks there being significant PIT exposures, as well as possible immigration risks. Click here to read more.


PwC Vietnam's Newsbrief: Revised TP Declaration Form

In brief:

The Ministry of Finance (“MoF”) recently released a revised form, Form 03-7/TNDN (“Form 3”), which replaces the Form GCN/01/QLT, and will be required to be filed with the corporate income tax return for all taxpayers with related party transactions. Form 3 will be applicable for taxpayers from the 2014 tax year onwards, and is required to be lodged within 90 days from the financial year end. Click here to read more.


PwC Vietnam's Newsbrief: New Foreign Contractor Tax regulations – significant extensions in scope

The Foreign Contractor Tax (“FCT”) is the principal mechanism by which Vietnam taxes foreign companies carrying out activities here, or otherwise deriving income. It is withheld from payments made to such foreign companies by their Vietnamese customers and contracting parties. As such it is a very important tax for foreign companies doing business here, their Vietnamese counterparts and the State. Click here to read more.

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