Uni 24-10-2014 - Guidance on tax policy for foreign organizations have capital transfer in Vietnam

According to official letter No. 4317/TCT-CS:

In case, foreign organizations (foreign contractors) having capital transfer in Vietnam, Vietnamese organization is responsible for declaring, deducting and paying on behalf of foreign organizations for CIT payable and other income relating to capital transfer (including foreign exchange differences) (if any) will also imposed CIT.