THERE ARE 4 CASES Non-applicable objects/ transactions Foreign organisations/ individuals business in VN under 1. the Law on Investment Law on Petroleum Law on Credit , , Organisations Foreign organisations/ individuals providing goods to a 2. Vietnamese without accompanying services to be carried out in VN See Example 2 – Foreign organisations/ individuals having income from 3. services that are and VN outside provided consumed 3 Foreign organisations/ individuals providing a number of 4. services to a Vietnamese party where the services are outside VN See performed Example 4 –
Non-applicable THERE ARE 4 CASES objects/ transactions 1. Foreign organisations/ individuals business in VN under the Law on Investment , Law on Petroleum , Law on Credit Organisations 2. Foreign organisations/ individuals providing goods to a Vietnamese without accompanying services to be carried out in VN – See Example 2 3. Foreign organisations/ individuals having income from services that are provided and consumed outside VN 3 4. Foreign organisations/ individuals providing a number of services to a Vietnamese party where the services are performed outside VN – See Example 4
1012_VS-FCT%20Slides%20(Trainer).docx