Base:
– WTO, FTAs, AFAS
– Law on Tax Administration No. 78/2006 / QH11
– WTO, FTAs, AFAS
– Law on Tax Management No. 78/2006 / QH11 dated 29/11/2006
Resolution:
1. WTO, FTAs, AFAS: No restrictions.
2. Vietnamese law: Organizations providing services of carrying out tax procedures must be enterprises.
