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INVESTMENT POLICIES
Update new important policies on Tax and Customs April 2021
29/04/2021
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Update on new regulations and some important policies on tax and customs April 2021 In this newsletter, Grant Thornton Vietnam would like to update our valued customers on important Tax and Customs policies that have just been issued recently.   Decree No. 52/2021/ND-CP on extension for payment of VAT, CIT,...

Incentive on Corporate Income Tax
07/03/2021
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CORPORTE INCOME TAX (CIT) The standard CIT rate is fixed at 20% (effective from Jan.1st 2016), while the CIT rate applied to the mining and petroleum activities is in range of 32 ~ 50%. Preferential CIT rate (5% ~ 17%) is generally applicable from the first revenue – generation year,...

Personal Income Tax
07/03/2021
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PERSONAL INCOME TAX (PIT)               Individuals liable to Vietnamese Personal income tax comprise Vietnamese citizens and foreigners having Vietnam sourced income. An individual shall be considered a Vietnamese Tax resident if he/ she meets one of the following conditions: Residing in VietNam for 183 days or more in 12 consecutive...