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Contents
1 An Overview of Vietnamese Taxation
A History of Vietnamese Tax Reform
Legislative Organs
Tax Administration & Contact Information
State Revenue and Expenditure
2 Vietnam’s Business Taxes
Corporate Income Tax (CIT)
Value-added Tax (VAT)
Business License Tax
Special Consumption Tax
3 Other Taxes
Foreign Contractor Tax
Natural Resources Tax (NRT)
Property Taxes
Environment Protection Tax
Customs Duties
4 Individual Income Tax
Personal Income Tax
5 Accounting, Audit, and Compliance
What are Some of the Key Compliance Requirements?
6 International Taxation
Transfer Pricing
Foreign Exchange Control in Vietnam
Double Taxation Avoidance Agreements
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