CIT on sale of computer software

14-Dec-2004 Intellasia | 10/Dec/2004 general Department of Taxation | 7:11 PM Print This Post

Under Official Letter 4135 TCT/DTNN dated December 10, 2004 of the general Department of Taxation, when selling computer software to customers in Vietnam, foreign contractors must be subject to corporate income tax (CIT) with the rate of fixed CIT on taxable income from contract value is 10%.
[Official Letter 4135 TCT/DTNN dated December 10, 2004]

 

Category: Legal

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