Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Viet Nam

2013 agreement

Text: DOC (158 KB)
PDF (122 KB)
Status: In force
Signed: 5 August 2013
In force: 5 May 2014
Effective: In New Zealand: For withholding taxes from 1 January 2015. For other provisions, generally for income years beginning 1 April 2015.
In Viet Nam: For withholding taxes from 1 January 2015. For other provisions, generally for years of income beginning 1 January 2015.
Refer to Article 27 of the agreement.
Legislation: Double Tax Agreements (Viet Nam) Order 2014 (New Zealand Legislation website)
National interest
analysis:
PDF (141KB)

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