Minh Tùng
From February 06, 2014, many instructions on the implementation of Double Taxation Agreements and prevention fiscal evasion with respect to taxes on income and property will apply.
- If a person has a regular residence in Vietnam but is present in Vietnam for fewer than 183 days in the fiscal year without being able to prove himself a resident of a particular country, that person shall be deemed a resident of Vietnam.
- When a resident of a contracting State derives an income from the use or lease of real estate in Vietnam, a tax on such income shall be paid in Vietnam.
- When a resident receives a dividend on which income tax, by Vietnam’s law, is not levied or is levied at a lower rate than that prescribed in the Agreement, Vietnam’s law shall apply.
Other significant instructions are provided in the Circular No.
205/2013/TT-BTC .
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