Circular No.103/2014/TT-BTC: guidelines for the fulfillment of tax liabilities of foreign entities doing business or earning income in VietNam
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | Viet Nam |
| Year | 2014 |
| RGI Edition Year | 2017 |
| Topic | Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions | 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | Unknown |
| Author | Ministry of Finance MOF |
| Source or API link | http://thuvienphapluat.vn/van-ban/Thuong-mai/Circular-No-103-2014-TT-BTC-tax-liability-of-foreign-entities-doing-business-or-earning-income-in-VietNam-248483.aspx?tab=1 |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |