Vietnam Briefing - 2011 Tax and Foreign Exchange Control

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In this issue of Vietnam Briefing, we discuss the issues of tax and foreign exchange control. Tax finalization is compulsory for foreign invested enterprises in Vietnam, so we look a little deeper into the procedures for corporate income tax and personal income tax, including documentation, deductable expenses, carrying losses forward, and allocation between headquarters and subsidiaries. We also discuss the two value-added tax calculation methods – the credit method and the direct method – and the invoice, filing, and refund requirements for each. Finally, an issue of paramount concern of all foreign investors entering into Vietnam: foreign exchange control. What are the details of transferring capital in and out? Which of the four types of bank accounts available to an FIE do you need? How do you go about borrowing and paying back foreign loans? This article answers these three questions.

Vietnam Briefing Description:

出版社: Asia-Briefing-Ltd.

カテゴリ: Business

言語: English

頻度: Quarterly

Published 3 times a year, Vietnam Briefing Magazine covers legal, tax, and operational issues affecting foreign investors in Vietnam. The magazine enjoys a devoted following developed over a decade of providing practical technical information to business executives and investors.