The information in this booklet is basedon current taxation regulations and practice including certain legislative proposals as at 4 March 2014.

A summary of Vietnam taxation

The information in this booklet is based on current taxation regulations and practice including certain legislative proposals as at 4 March 2014.

A circular guiding the implementation of the amended corporate income tax decree and a new foreign contractor tax circular are expected later in 2014.

This booklet is intended as a general guide. Where specific transactions are being contemplated, definitive advice should be sought.