OFFICIAL LETTER NO. 1084/TCT-DNL DATED 30 MAR 2015 OF DGT IN GUIDANCE OF DURATION FOR PROFITS TRANSFERRED TO FOREIGN COUNTRY
According to official letter No. 1084/TCT-DNL:
Foreign investors are allowed to transfer the distributed profits or the received amounts from the direct-invested activities in Vietnam to foreign country when ending a fiscal year, after enterprises that foreign investors participated in have completed financial obligations for Vietnam State under regulations of Law, have submitted the audited financial statements and CIT finalization declaration to the tax authority in charge.
