Vietnam Legal Documents Database

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Topic >> Exchange-rate
  • fa-check-circle Official Letter No. 48097/CT-TTHT - Regarding exchange rates used for calculation of withholding tax ( 10-Jul-2018)
    According to this Official letter, from January 1st, 2015, in case a foreign contractor opens an account in Vietnam, upon earning revenue in a foreign currency, it is required to convert the revenue into Vietnam dong according to the buying exchange rate of the bank where the account is opened for tax calculation. read more
  • fa-check-circle Official Letter No. 1321/BHXH-QLT - Exchange rate used for conversion of salary applicable in the last 6 months of 2018: VND 22,635/USD ( 2-Jul-2018)
    According to this Official letter, the exchange rate used for conversion of salary in a foreign currency applicable in the last 6 months of 2018 (applicable from July 2nd, 2018) is VND 22,635/USD, increased by VND 220 in comparison with the exchange rate applicable in the first 6 months of 2018 (USD 22,415/USD (Official letter No. 07/BHXH-QLT dated January 3rd, 2017).
  • fa-exclamation-circle Official Letter No. 11950/CT-TTHT - Exchange rates for calculation of withholding tax ( 27-Mar-2018)
    According to Clause 4 Article 2 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , from January 1st, 2015, exchange rate for conversion of revenue for calculation of withholding tax shall be based on buying exchange rate of the commercial bank where a foreign contractor’s account is opened. read more
  • fa-check-circle Official Letter No. 07/BHXH-QLT - Exchange rate used for conversion of salary applicable in the first 6 months of 2018: VND 22,415 /USD ( 3-Jan-2018)
    According to this Official letter, the exchange rate used for conversion of salary in a foreign currency applicable in the first 6 months of 2018 (applicable from January 2nd, 2018) is VND 22,415/USD, reduced from the exchange rate of USD 22,431/USD applicable in the last 6 months of 2017 (Official letter No. 1383/BHXH-QLT dated July 3rd, 2017).
  • fa-check-circle Official Letter No. 60186/CT-TTHT - Regarding exchange rates applicable to convert incomes of foreign contractors ( 5-Sep-2017)
    According to Clause 4 Article 2 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , in case a foreign contractor has an account opened at a commercial bank in Vietnam earns incomes in foreign currency, it is required to convert the incomes in foreign currency into VND according to the buying exchange rate of such commercial bank at the time when the payment transaction is taken place. read more
  • fa-check-circle Official Letter No. 2935/TCT-CS - Regarding exchange rate for calculating withholding tax ( 3-Jul-2017)
    For the period before January 1st, 2015: Exchange rate for calculating tax incurred by foreign contractors shall be carried according to the regulations of Circular No. 219/2013/TT-BTCfa-exclamation-circle and Circular No. 78/2014/TT-BTCfa-exclamation-circle . Accordingly, when a foreign contractor received foreign currency – dominated revenue, the revenue must be converted into VND according to the inter-bank exchange rate for calculating withholding tax. read more
  • fa-check-circle Official Letter No. 64/CT-HTr - Which exchange rates shall be used to convert salary paid in a foreign currency? ( 4-Jan-2016)
    According to Clause 4 Article 2 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , from January 01st, 2015, revenue and expenses in foreign currencies must be converted into VND according to practical exchange rates of commercial banks as follows: the buying rate (for the revenue), the selling rate (for the expenses) read more
  • fa-check-circle Decision No. 2730/QĐ-NHNN - The exchange rate of VND versus USD shall be announced on the SBV’s website every day ( 31-Dec-2015)
    The “central rate of VND versus USD” prescribed in this Decision is the inter-bank average exchange rate of the Vietnamese dong against the U.S. dollar. read more
  • fa-check-circle Decision No. 1636/QĐ-NHNN - Spot exchange rate must not exceed 3% of the average exchange rate in the inter-bank foreign currency market ( 18-Aug-2015)
    Under this Decision, the spot exchange rate between Vietnam dong and US Dollars must not exceed +3% of the average exchange rate in the inter-bank foreign currency market, announced by the State Bank on the same date. read more
  • fa-check-circle Official Letter No. 3183/TCT-CS - Regarding accounting exchange rates ( 7-Aug-2015)
    According to Clause 3 Article 27 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , from January 01st, 2015, revenue, expenses, taxable prices in foreign currency are compulsory converted into Vietnam dong according to practical exchange rates, selling/purchasing exchange rates of commercial bank where an enterprise’s account is opened read more
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