Uni 05-06-2012 - Circular guiding the implementation of tax obligation for foreign organizations, individuals who do business or arise income in Vietnam

Circular No. 60 guiding tax obligations applicable to foreign organizations and individuals doing business in Vietnam or arising income in Vietnam.

This Circular replaces Circular No. 134/2008/TT-BTC dated 31/12/2008 of the Ministry of Finance guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or arising income in Vietnam, Circular 197/2009/TT-BTC dated 09/10/2009 of the Ministry of Finance amending and supplementing Circular No. 134/2008/TT-BTC, Circular No. 64/2010/TT-BTC dated 22/04/2010 of the Ministry of Finance amending and supplementing Circular No. 134/2008/TT-BTC.