Circular No. 64/2010/TT-BTC dated April 22, 2010 of the Ministry of Finance amending and supplementing the Finance Ministry's Circular No. 134/ 2008/TT-BTC of December 31, 2008, guiding the performance of the tax obligation by foreign organizations and individuals doing business or earning incomes in Vietnam

"- Incomes from loan interests, which are a lender's incomes earned from loans provided in any form, whether or not those loans are guaranteed with mortgage and lenders are entitled to borrower rights over revenues; incomes from deposit interests (other than those of foreigners and those arising on deposit accounts to maintain operation in Vietnam of diplomatic missions and representative offices of international organiza­tions and non-governmental organizations in Vietnam), including also bonuses accompanying deposit interests (if any); incomes from interests for deferred payment under contracts, of interests bonds (other than tax-free bonds) and deposit certificates.

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