Learning Objectives On completion of this course, you will be able to: Applicable and non-applicable objects/ transactions a. 1. Explain the inter-relationship between FCT regime and b. Identify CIT, VAT and PIT the scope of the Define the terms contractor”, “Foreign “Sub-contractor”, c. foreign arising in Vietnam”, from the transfer of “Income “Income contractor ownership or right to use assets”, and “Royalty”, “Loan tax (FCT) interest” regime
Learning Objectives On completion of this course, you will be able to: 1. Identify the scope of the foreign contractor tax (FCT) regime a. Applicable and non-applicable objects/ transactions b. Explain the inter-relationship between FCT regime and CIT, VAT and PIT c. Define the terms “Foreign contractor”, “Sub-contractor”, “Income arising in Vietnam”, “Income from the transfer of ownership or right to use assets”, “Royalty”, and “Loan interest”
1012_VS-FCT%20Slides%20(Trainer).docx