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.