Pay taxes to overseas banks before remittance. Generally speaking, Vietnamese customers should pay taxes to overseas banks before remittance, but according to the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Vietnam, income tax can be postponed until the date of receipt of remittance. To open an overseas account in Vietnam, you also need to provide legal and valid documents, such as business license and tax registration certificate.