🇻🇳 Vietnam税务

新加坡 Orchard 购物中心资产收购涉越南企业税务合规要点

来源：GDT · VnExpress Vietnam发布：2026/3/7

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道新加坡Ossia International创始人Goh家族以5700万美元收购新加坡Orchard购物中心18个零售单元，属跨境不动产投资行为。虽交易主体为新加坡公司及家族，但若越南企业或个人通过离岸架构参与该类新加坡房地产投资，须注意：1）越南居民全球所得征税原则下，资本利得可能需在越南申报缴纳所得税；2）若资金源自越南境内，需履行外汇登记与ODI（境外直接投资）备案义务（SBV Circular 19/2023/TT-NHNN）；3）越南企业持有境外房产产生的租金/处置收益，须按20%企业所得税率申报；4）未申报境外资产或收益可能触发《越南税收管理法》第113条罚则（最高2倍税款罚款+刑事责任）。对越南投资者而言，需同步满足新加坡IRAS印花税、ABSD（额外买方印花税）及越南税务总局（GDT）跨境所得申报双重要求。

✅ 合规行动清单 · Compliance Checklist

›立即核查是否通过SPV或个人账户向新加坡支付购房款；如单笔超10万美元，须7日内向越南国家银行（SBV）补办ODI外汇登记（依据通函19/2023/TT-NHNN）
›于2026年4月30日前向越南税务总局（GDT）提交2025年度《境外资产及收入申报表》（Form 05/KK-TNCN或05/TNDN），披露本次投资及潜在资本利得
›聘请持证越南税务师开展跨境税务健康检查，确认是否适用中越税收协定第13条资本利得免税条款（需证明受益所有人身份）

›Confirm if funds originated from Vietnam: if outbound transfer > USD 100,000, complete SBV ODI registration within 7 days per Circular 19/2023/TT-NHNN.
›File GDT Form 05/KK-TNCN (individuals) or 05/TNDN (enterprises) by 30 April 2026 disclosing acquisition and potential capital gains.
›Engage a GDT-licensed tax consultant to verify eligibility for capital gains exemption under Article 13 of the Vietnam–Singapore Tax Treaty.

English Summary

This article reports the Goh family’s S$73M acquisition of 18 retail units at Orchard Shopping Centre, Singapore — a cross-border real estate investment. While the buyer is Singapore-based, Vietnamese enterprises or individuals involved (e.g., via SPVs or capital flows) must comply with Vietnam’s tax and foreign investment rules: (1) Global income taxation applies — capital gains from overseas property may be subject to Vietnam’s 20% corporate or 5% personal income tax; (2) Outbound capital transfers exceeding USD 100,000 require State Bank of Vietnam (SBV) registration under Circular 19/2023/TT-NHNN; (3) Failure to declare foreign-sourced income triggers penalties up to 2x tax due under Law No. 38/2019/QH14. Vietnamese investors must concurrently meet Singapore IRAS stamp duty (ABSD up to 67%), seller’s GST obligations (if applicable), and Vietnam GDT annual foreign asset/income reporting (Form 05/TNDN & Form 05/KK-TNCN). No new Vietnam tax law was announced — existing frameworks apply.

⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读

立即咨询 →

常见问题解答

越南公民用新加坡公司买房，需要在越南交税吗？+

需要。根据越南《税收管理法》，越南税务居民的全球所得（含海外房产买卖利得）须在越南申报纳税。若出售获利，个人按5%税率缴税；企业按20%计征，不可因已在新加坡缴税而自动豁免。

购房款从越南汇出，有没有金额限制或审批要求？+

有。单笔对外投资超10万美元必须向越南国家银行（SBV）办理ODI登记，并提供投资协议、资金来源证明等文件。未登记汇款将被冻结并处以罚款。

我在胡志明市注册的公司买了新加坡商铺，会计记账要注意什么？+

须在账套中单独设立‘境外固定资产’科目，按越南会计准则VAS 03确认初始成本（含印花税、律师费等）；每年进行减值测试，并同步准备GDT要求的境外资产明细备查簿。

新加坡已收ABSD（额外买方印花税），越南还能再征税吗？+

可以。越南与新加坡税收协定虽允许抵扣，但仅限同一笔所得在两国重复征税情形。ABSD是财产转让税，非所得税，不能用于抵减越南资本利得税，二者法律性质不同。

如果只是参股新加坡SPV而不直接持股，还要申报吗？+

要。只要越南居民个人或企业对SPV拥有实质控制权（持股≥10%或能施加重大影响），即构成‘受控外国公司’（CFC），其未分配利润也需按比例计入越南应税所得申报。

相关关键词

Vietnam tax complianceSingapore property investmentcross-border capital controlGDT foreign income reportingSBV Circular 19

📄 官方原文参考（英文）点击展开

Goh family behind Singapore lifestyle retailer Ossia International buys 18 units at Orchard Shopping Centre for $57M - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Late Malaysian billionaire Lim Goh Tong's granddaughters lose bid to partially remove lawyer’s testimony in $410M inheritance dispute 2. Singapore workers near bottom while ASEAN peers lead Asia-Pacific in workplace happiness 3. Malaysia coffee shop named Asia's second best 4. Chairman of ACV, investor of Vietnam's biggest airport projects, arrested over bidding violations 5. HCMC tightens controls on events along downtown Nguyen Hue, Le Loi streets 6. Life of a 32-year-old Vietnamese mother raising eight children 7. Body parts found on Bali beach belong to kidnapped Ukrainian tourist: police 8. Trump fires homeland security chief Kristi Noem 9. Hanoi eatery shut after hygiene complaint by Chinese tourist 10. Thailand arrests 94 Vietnamese in online gambling ring Goh family behind Singapore lifestyle retailer Ossia International buys 18 units at Orchard Shopping Centre for $57M By Hien Nguyen &nbspMarch 5, 2026 | 07:36 pm PT The Goh family, who founded Singapore-listed lifestyle products distributor and retailer Ossia International, has acquired 18 retail units at the Orchard Shopping Centre for S$73 million (US$57 million). The price works out to S$8,171 per square foot (US$68,806 per square meter), based on the units’ combined strata area of 8,934 square feet (830 square meters).This marked a roughly 19% discount to the previous asking price of S$90 million in 2022 when the property was marketed.The portfolio consists of two ground-floor units leased to Maybank and 16 strata units on the second floor occupied by RHB Bank and Xiao Long Kan Hotpot. Orchard Shopping Centre. Photo from Far East Organization's website Orchard Shopping Centre is located at the junction of Grange Road and Orchard Road, one of the busiest pedestrian crossings along Singapore’s prime retail strip.The mall’s owners are exploring their first collective sale, though the committee has yet to set a price indication as the process remains in its early stages.The move comes amid a wave of en bloc activity along Orchard Road, including the sale of the rear block of Centrepoint mall and the nearby Cuppage Terrace."Orchard Road has always been regarded as one of Singapore’s most tightly held and prestigious retail corridors, with many assets controlled by long-term institutional or family ownership," Terry Wong, head of capital markets & investment services at real estate agency Colliers, said in a Tuesday press release, as quoted by EdgeProp Singapore.The Goh family intends to upgrade the facades and shopfronts of the Orchard Shopping Centre units as part of a longer-term asset enhancement plan aimed at improving visibility and overall appeal. But it is expected to take a cautious approach as the mall is undergoing a collective sale, with upgrades likely to be considered later once the outcome is clearer, The Business Times reported.Ossia International distributes and retails lifestyle products including footwear, sporting goods and luggage. Founded by George Goh and his brothers in 1982 as a shoe manufacturer, the company later expanded to trading imported designer shoes and sporting goods, fashion, luggage and outdoor products. It also brought retailer Harvey Norman to Singapore, according to Channel News Asia.Last year, Ossia bought a leasehold property at Tan Quee Lan for S$14 million from Santa Grand Investments through a special purpose vehicle. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000