Vietnam Legal Documents Database

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Topic >> Representative-offices
  • fa-check-circle Official Letter No. 41344/CT-TTHT - Regarding PIT accounting made by a foreign representative office ( 18-Jun-2018)
    According to Article 19 of Circular No. 151/2014/TT-BTC, the obligation to make PIT accounting shall arise only when income is paid. If income is not paid, it is exempt from making PIT accounting. read more
  • fa-check-circle Decree No. 28/2018/NĐ-CP - New regulations on establishment of trade promotion representative offices ( 1-Mar-2018)
    This Decree regulates in details the development of foreign trade through trade promotion, operation of foreign-based Vietnamese trade promotion organizations and operation of Vietnam-based foreign trade promotion organizations. read more
  • fa-check-circle Official Letter No. 82014/CT-TTHT - Regarding licensing fees paid by a foreign representative office ( 22-Dec-2017)
    According to Article 2 of Decree No. 139/2016/ND-CP, if a representative office of a foreign company does not perform business and production activities other than being in charge of communication, market research, commercial enhancement, it must not pay licensing fees. read more
  • fa-check-circle Official Letter No. 5145/CT-TTHT - Regarding exemption from licensing fees with regard to representative offices of foreign traders ( 2-Jun-2017)
    According to Article 2 of Decree No. 139/2016/ND-CP, a representative office shall only pay licensing fee if it performs the activities of production and trading of goods and services. In contrast, if the representative office only performs the functions of communication, marketing, trade promotion rather than production and trading, it shall be exempt from licensing fee read more
  • fa-check-circle Official Letter No. 2192/TCT-TNCN - Individuals’ traveling expenses are not exempt from PIT ( 25-May-2017)
    According to Point dd.4 Clause 2 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , for employees working for foreign representative offices, the flat expenses of business trips exempt from personal income tax (PIT) are carried out according to particular regulations of such representative offices. read more
  • fa-check-circle Official Letter No. 1200/BTC-TCT - Regarding tax obligations incurred by foreign trader’s representative office in Vietnam ( 24-Jan-2017)
    According to the regulations of the Law on value added tax No. 13/2008/QH12fa-exclamation-circle , the Law on enterprise income tax No. 14/2008/QH12fa-exclamation-circle and Article 2 of Decree No. 139/2016/ND-CP, value added tax payers, enterprise income taxpayers, and licensing fee payers are only establishments that have business and production activities in Vietnam. read more
  • fa-check-circle Official Letter No. 876/BTC-TCT - Regarding tax obligation of a foreign representative office ( 19-Jan-2017)
    According to this Official letter, in the case a foreign representative office is solely confined to the business promotion rather than business operation; it is a dependent accounting unit and receives finances from its parent company outside Vietnam for its operation, this Representative office shall only carry out the declaration, payment of PIT for individuals working at the office. It is exempt from VAT, EIT, etc. and shall not make cost accounting of and declare input invoices.
  • fa-check-circle Circular No. 143/2016/TT-BTC - Fees for issuance of license to establish representative office in Vietnam: VND 3,000,000/license ( 26-Sep-2016)
    This Circular deals with regulations on fees for issuance of licenses to establish representative offices of foreign trade promotion organizations as prescribed in Decree No. 100/2011/ND-CPfa-minus-circle and of foreign traders as prescribed in Decree No. 07/2016/ND-CP . read more
  • fa-check-circle Official Letter No. 1141/GSQL-TH - Representative offices of foreign enterprises are not allowed to perform investment projects in Vietnam ( 23-Aug-2016)
    According to Clause 2 Article 45 of the Law on Enterprises No. 68/2014/QH13, a representative office is a unit dependent on the enterprise and obliged to represent the enterprise’s interests under authorization and protect such interests read more
  • fa-check-circle Official Letter No. 46431/CT-HTr - Regarding VAT on liquidated assets of a foreign representative office ( 12-Jul-2016)
    According to Clause 3 Article 5 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , non-business organizations must not declare and pay value added tax (VAT) upon selling assets read more
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