| Foreign contractor signs a contract of project supports and supervision with Urban Managment Authority in HCMC |
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Question: ABC Enterprise which head office is located in Australia, opens representative office in Vietnam. ABC Enterprise is the foreign contractor who signs a contract of project supports and supervision with Urban Management Authority of XYZ in HCMC. In this case, ABC Enterprise is considered to have the legal entity in Vietnam? and Does the representative office of ABC reserve the right to perform tax duties pursuant to regulations? Answer: Self-registration, Tax returns, Tax finalization for foreign contractors are performed only when they have managing office in Vietnam. Representative office is a foreign organization without legal entity in Vietnam as it doesn't have business function to register, enumerate and finalize tax for the foreign contractor.
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