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Uni 29-08-2016 - Guidance on VN-KR double taxation avoidance agreement (DTAA)

Issue date: 29/8/2016 | 9:10:45 AM

OFICIAL LETTER 3809/TCT-HTQT DATED 22 AUGUST 2016 OF GDT GUIDING VN-KR DOUBLE TAXATION AVOIDANCE AGREEMENT

Official letter 3809/TCT-HTQT guiding VN-KR DTAA for income of individuals received from contract support service as follows:

In case, individuals are Korean residents, conducting directly technical support service in Korea, not working in Vietnam in compliance with contract technical support service, individuals are not entities paying PIT as regulations of Vietnam Law.

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