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Vietnam: Circular on Transfer Pricing Regulations Issued, 26 April 2006 - Vietnam
Issue Number
06-014
Author: Ninh van Hien
Until recently, the concept of transfer pricing was relatively new and undeveloped in Vietnam. Circular 13/2001/TT-BCT of 8 March 20011 briefly mentioned basic transfer pricing rules, but the practical application and impact of the transfer pricing provisions of Circular 13 during its effective period were minimal, and it was abolished and replaced by Circular 128/2003/TT-BTC dated 22 December 2003. Unlike Circular 13, which applied only to foreign invested enterprises in Vietnam, Circular 128 is applicable to all business establishments in Vietnam. However, the specific transfer pricing provisions detailed in Circular 13 are no longer included in Circular 128.
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Vietnam: Circular on Transfer Pricing Regulations Issued, 26 April 2006 (70 KB)
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Page Last Updated: May 3, 2006
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Source: Deloitte Touche Tohmatsu (English)
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