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1、Vietnamhasaspecificforeigncontractortax("FCT").TherulesdescribethetaxobligationsofforeignentitiesandindividualswhodobusinessinorreceiveincomefromVietnam.ThecurrentFCTregimeclarifiespreviousambiguities.Onecannowsaythatthetaxregimeforforeigncontractorsiscomplete.Forane
2、ntity,theFCTiscomprisedoftwoparts:CorporateIncomeTax("CIT")andValueAddedTax("VAT").TheLawonCorporateIncomeTax("LCIT")andtheLawonValueAddedTax("LVAT")cameintoeffectonJanuary1,2009andbothformanintricatepartoftheforeigncontractortaxregime.Thegovernmenthasalsoissuedsever
3、alcircularstoimplementandexplaintheselaws.Forforeigncontractors,themostimportantisCircular134/2008/TT-BTConforeigncontractortax,alsowitheffectfromJanuary1,2009("Circular134").ItwassubsequentlyamendedbyCircular179/2009/TT-BTCdatedOctober9,2009andCircular64/2010/TT-BTC
4、datedApril22,20101.Whatisaforeigncontractor?UnderCircular134aforeigncontractorisaforeignentityoranindividualwhodoesbusinessorreceivesincomeinVietnam.Therulesoncalculationoftaxesforthesetwogroupsarequitedifferent.Thisarticlelargelydiscussestherulesthatapplytoentities.
5、Normally,aforeigncontractorgeneratesincomeinVietnamasaresultofacontractwithaVietnamesecounter-party.ByaVietnamesecounter-party,wemeananyentitywhetherstate,domesticorforeign-owned,thatisregisteredtodobusinessinVietnam.Aforeignsub-contractorisaforeignentityandindividua
6、lwho,inturn,providesservicestoaforeigncontractororcarriesoutpartoftheworkofaforeigncontractor.Foreaseofreference,inthisarticle,aforeigncontractorandsub-contractorareeachreferredtoasa"ForeignContractor".ForpurposesoftheFCT,aForeignContractorthatcarriesoutbusinessorhas
7、incomeinVietnaminaformthatisnotrecognizedundertheLawonInvestment,theLawonPetroleumortheLawonCreditInstitutions,issubjecttotheFCT.AForeignContractorcould;forexample,beafirmlocatedabroadthatprovidesconstructionanddesignservicesorthatisaforeignconstructioncontractoroper
8、atinginVietnam.ThefactthataForeignContractorhasaprojectofficeinVietnamdoesnot,byitself,changeitsstatus.TheFCTdoesnotapplyinthefollo
