Mrs. Lan works for a representative office of a Singaporean company. Recently, Mrs. Lan takes maternity leaves of 4 months in a year and receives an allowance from social insurance fund for that period. Is this allowance subjected to PIT deduction?

An Australian company has recently opened a representative office in Vietnam. The Company is a foreign contractor who signed a consulting & engineering supervision contract with HCMC Urban Management Committee. In this case, is the Australian company considered a legal entity in Vietnam? Can the Company's representative office pay foreign contractor tax (FCT) in accordance with the FCT regulations  on contractors that do not implement Vietnamese Accounting System?

Is a representative office required to register for its tax code? And if yes, is the representative office to file its tax report at local tax authority?