ASIAPEDIA
Q&A
What’s the difference between Foreign Owned Enterprises (FOEs) and Representative Offices (ROs) for Personal Income Taxation(PIT) in Vietnam?

What’s the difference between Foreign Owned Enterprises (FOEs) and Representative Offices (ROs) for Personal Income Taxation(PIT) in Vietnam?
The process for PIT is similar between them, but the submission deadlines are different. For ROs, the deadline is based on the calendar year and for FOEs, the deadline is based on the fiscal year.

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