Providing guidelines on performance of tax obligations applicable to foreign organizations and foreign individuals [Note: As amended by Circular 197-2009-TT-BTC dated 9 October 2009 and Circular 64-2010-TT-BTC dated 22 April 2010.] Since replaced by Circular 60-2012-TT-BTC dated 12 April 2012.

Issuing Body: Ministry of Finance

Issue Date: 22nd April 2010

Law Type: Circular

Law Number: 134-2008-TT-BTC

Translation Level: Professional

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