Applicable objects/ transactions WHO ARE FOREIGN CONTRACTORS (2/3) Foreign organisations with or without (PE) in a permanent establishment Vietnam, and foreign or a of Vietnam, a resident non-resident (briefly called Foreign Sub- Contractors ), doing business in Vietnam or having income arising from Vietnam on a basis of a contract (or an agreement, a commitment) signed with a Foreign Contractor to perform a part of the Foreign Contractor’s contract
Applicable objects/ transactions WHO ARE FOREIGN CONTRACTORS (2/3) Foreign organisations with or without a permanent establishment (PE) in Vietnam, and foreign a resident or a non-resident of Vietnam, (briefly called Foreign Sub- Contractors ), doing business in Vietnam or having income arising from Vietnam on a basis of a contract (or an agreement, a commitment) signed with a Foreign Contractor to perform a part of the Foreign Contractor’s contract
1012_VS-FCT%20Slides%20(Trainer).docx