OrbitaxCircular 60/2012 – Foreign Contractor Withholding Tax (FCWT)
|Approved Changes|Vietnam
The Ministry of Finance (MoF) issued Circular 60/2012/TT-BTC (Circular 60/2012) to replace Circular 134/2008/TT-BTC (and its amendments), and is generally effective from 27 May 2012 (see effective dates below). The significant points are noted below:
Scope
The following are now subject to FCWT in Vietnam, foreign contractors who:
| - | supply goods in Vietnam through indi… |
