Contents
1. Vietnam’s Business Taxes........................................... 9
1.1 Main Taxes
1.2 Corporate Income Tax
1.3 Value-added Tax
1.4 Business License Tax
1.5 Special Consumption Tax
2. Other Taxes............................................................. 32
2.1 Foreign Contractor Tax
2.2 Natural Resources Tax (NRT)
2.3 Property Taxes
2.4 Environment Protection Tax
2.5 Customs Duties
3. Individual Income Tax.............................................. 39
3.1 Personal Income Tax
4. Accounting, Audit and Compliance......................... 47
4.1 What are some of the key compliance requirements?
5. International Taxation.............................................. 53
5.1 Transfer Pricing
5.2 Foreign Exchange Control in Vietnam
5.3 Double Taxation Avoidance Agreements
8 - Tax, Accounting, and Audit in Vietnam 2014-2015