1.Basic information collection

1.1 Company Name:

1.2 Country/Region:

1.3 Main nature of your business in Vietnam (select one or more):

□ Manufacturing

□ Sales

□ Service

□ Construction/Installation

□ Others (please specify)

Fixed place of business

2.1 Does your company have a fixed place of business in Vietnam?

□ Yes □ No

2.2 If yes, what is the nature of the location:

□ Office □ Branch □ Factory □ Warehouse □ Other (please specify)

2.3 Is the space used entirely for preparatory or support activities?

□ Yes □ No

Construction site or installation project

3.1 Does your company have any construction sites, building or installation projects in Vietnam?

□ Yes □ No

3.2 If yes, will the duration of the project exceed 6 months?

□ Yes □ No

Service provision

4.1 Does your business provide services (including consulting services) in Vietnam?

□ Yes □ No

4.2 If so, do those services last for more than 183 days in any 12-month period?

□ Yes □ No

Agent

5.1 Does your company have an agent in Vietnam?

□ Yes □ No

5.2 If so, does the agent have the authority, and regularly exercises the authority, to enter into contracts on behalf of your business?

□ Yes □ No

5.3 Is the agent an independent agent?

□ Yes □ No

E-commerce activities

6.1 Does your business conduct business in Vietnam through a website or other digital platforms?

□ Yes □ No

6.2 If yes, are any servers physically located in Vietnam?

□ Yes □ No

Other Activities

7.1 Is your company engaged in exploration or exploitation of natural resources in Vietnam?

□ Yes □ No

7.2 Does your enterprise have other activities in Vietnam that may constitute a permanent establishment?

□ Yes (please specify) □ No

Tax Treaties

8.1 Has the country where your company is located signed a tax treaty with Vietnam?

□ Yes □ No □ Not sure

2.Determination of PE at fixed locations

2.1 Does your company have a fixed place of business in Vietnam?

□ Yes □ No

2.2 If yes, what is the nature of the fixed place? (multiple choices are allowed)

□ Office

□ Factory

□ Warehouse

□ Point of sale

□ Mines, oil or gas wells, quarries or any other places where natural resources are extracted

□ Farm, plantation or orchard

□ Others (please specify): _______

2.3 Has this place been used continuously for more than 6 months?

□ Yes □ No

2.4 Is the premises used for business activities?

□ Yes □ No

2.5 If used for business activities, what activities are mainly involved? (Multiple choices are allowed)

□ Sales

□ Production

□ Management

□ Research and development

□ Customer Service

□ Others (please specify): _______

2.6 Is this place used only for the following preparatory or auxiliary activities? (Multiple choices are allowed)

□ Only used for storage, display or delivery of goods

□ Only used to purchase goods or merchandise for the business

□ For information collection only

□ Only used for other preparatory or auxiliary activities

□ Not applicable, the site is used for core business activities

2.7 Does your business have the right to use the site? (e.g. lease agreement, ownership, etc.)

□ Yes □ No

2.8 Is the site located in a specific geographical location?

□ Yes, fixed position

□ No, mobile location (such as construction site)

□ Others (please specify): _______

2.9 Are the activities carried out by your business through this location permanent and regular?

□ Yes □ No

2.10 Do the activities at the venue constitute an integral or significant part of your business?

□ Yes □ No

3.PE determination at construction sites

3.1 Does your company have any construction sites, building or installation projects in Vietnam?

□ Yes □ No

3.2 If yes, what is the nature of the project? (multiple choices are allowed)

□ Construction site

□ Construction Engineering

□ Installation project

□ Assembly Engineering

□ Supervision activities

□ Others (please specify): _______

3.3 Will the duration of the project exceed 6 months?

□ Yes □ No

3.4 If it exceeds 6 months, the specific duration is:

□ 6-12 months

□ 1-2 years

□ More than 2 years

□ Unsure, but more than 6 months

3.5 Are there multiple related projects?

□ Yes □ No

3.6 If there are multiple projects, can these be considered as one integrated project?

□ Yes □ No □ Not sure

3.7 Is there any hiatus in the project?

□ Yes □ No

3.8 If there is a break, the longest single break is:

□ Less than 1 month

□ 1-3 months

□ More than 3 months

□ Not applicable

3.9 What is your company’s role in the project?

□ General Contractor

□ Subcontractor

□ Others (please specify): _______

3.10 Does the project involve major repair or refurbishment of equipment?

□ Yes □ No

3.11 Is your company responsible for the overall management and supervision of the project?

□ Yes □ No

3.12 After the project is completed, will your company continue to carry out related activities in Vietnam?

□ Yes □ No □ Not sure

4.Service PE determination

4.1 Does your business provide services, including consulting services, in Vietnam?

□ Yes □ No

4.2 If yes, the types of services provided include: (multiple selections are allowed)

□ Management Consulting

□ Technical consultation

□ Financial consultation

□ Legal consultation

□ Engineering Services

□ IT Services

□ Training services

□ Others (please specify): _______

4.3 Do the services continue or exceed 183 days in any 12-month period?

□ Yes □ No

4.4 If it exceeds 183 days, the specific duration is:

□ 183-240 days

□ 241-365 days

□ More than 365 days

□ Unsure, but more than 183 days

4.5 How are the services provided? (Multiple choices are allowed)

□ Send employees to Vietnam

□ Remote online provision

□ Through local Vietnamese subcontractors

□ Others (please specify): _______

4.6 Do the persons providing services include your company’s employees or other persons providing services to the company?

□ Yes □ No

4.7 Are there multiple related services?

□ Yes □ No

4.8 If there are multiple projects, can these be considered as one integrated project?

□ Yes □ No □ Not sure

4.9 Are there any interruptions during service provision?

□ Yes □ No

4.10 If there are breaks, the longest single break is:

□ Less than 1 month

□ 1-3 months

□ More than 3 months

□ Not applicable

4.11 The proportion of service income in your company’s total income is approximately:

□ Less than 10%

□ 10%-30%

□ 30%-50%

□ More than 50%

4.12 Are these services related to a fixed place of business in Vietnam?

□ Yes □ No □ Not sure

4.13 Does your company plan to provide these services in Vietnam on a long-term basis?

□ Yes □ No □ Not sure

5.Agent PE determination

5.1 Does your company have an agent in Vietnam?

□ Yes □ No

5.2 If yes, what are the main activities of this agent in Vietnam? (multiple choices are allowed)

□ Signing of contract

□ Maintain customer relationships

□ Marketing

□ Collect information

□ Others (please specify): _______

5.3 Is the agent authorised to enter into contracts on behalf of your business?

□ Yes □ No

5.4 If you have the power to enter into contracts, this power relates to: (multiple choices are allowed)

□ Signing a contract in the name of the enterprise

□ Transfer of goods or ownership of goods

□ Grant of right to use

□ Provide services

□ Others (please specify): _______

5.5 Does the agent regularly exercise his contracting authority?

□ Yes □ No

5.6 If exercised frequently, the frequency is approximately:

□ Weekly

□ Monthly

□ Quarterly

□ Others (please specify): _______

5.7 Is this agent an independent agent?

□ Yes □ No □ Not sure

5.8 If an independent agent, does he or she work exclusively or almost exclusively for your business?

□ Yes □ No □ Not applicable

5.9 The relationship between the Agent and your business is:

□ Employment relationship

□ Contractual relationship

□ Others (please specify): _______

5.10 Does the agent have the right to determine the material terms of the transaction (such as price, quantity, etc.)?

□ Yes □ No

5.11 Does the agent bear the risks associated with the transaction?

□ Yes □ No

5.12 Does the agent represent multiple unrelated principals simultaneously?

□ Yes □ No □ Not sure

6.Preparation activities exemption inspection

6.1 Are your activities in Vietnam limited to preparatory or auxiliary nature?

□ Yes

□ No

□ Unsure

6.2 Please select the type of activities you conduct in Vietnam from the list below: (multiple selections are allowed)

□ Market research

□ Advertising

□ Information Collection

□ Purchase of goods or merchandise (for business use only)

□ Storage, display or delivery of goods

□ Carry out other preparatory or auxiliary activities for the enterprise

6.3 If you select “Other”, please specify: _______

6.4 Are these activities important and substantial to the overall business of the enterprise?

□ Yes

□ No

□ Unsure

6.5 Do these activities generate direct income for the business?

□ Yes

□ No

□ Unsure

6.6 Do these activities involve direct interaction with customers or sales?

□ Yes

□ No

6.7 Do these activities require significant assets or staff to be located in Vietnam?

□ Yes

□ No

6.8 The duration of these activities is:

□ Short-term (less than 3 months)

□ Medium term (3-6 months)

□ Long-term (more than 6 months)

6.9 Are these activities carried out in conjunction with the company’s other activities in Vietnam?

□ Yes

□ No

□ Not applicable

6.10 If yes, please briefly describe these combined activities: _______

6.11 Do you have documentation to demonstrate the preparatory or auxiliary nature of these activities?

□ Yes

□ No

7.Industry-specific issues

7.1 Which of the following industries does your company mainly belong to? (Multiple choices are allowed)

□ E-commerce

□ Manufacturing

□ Construction industry

□ Service Industry

□ Financial Industry

□ Energy and resource extraction industry

□ Retail

□ Logistics and transportation industry

□ Technology and software development

□ Others (please specify): _______

7.2 E-commerce related issues:

7.2.1 Do you have a server or website in Vietnam?

□ Yes □ No

7.2.2 If so, is the server used for core business activities?

□ Yes □ No

7.2.3 Do you provide services through digital platforms or applications in Vietnam?

□ Yes □ No

7.3 Issues related to manufacturing industry:

7.3.1 Do you have production facilities in Vietnam?

□ Yes □ No

7.3.2 Is the product assembled or processed in Vietnam?

□ Yes □ No

7.4 Issues related to the construction industry:

7.4.1 Do you have any construction, installation or assembly projects in Vietnam?

□ Yes □ No

7.4.2 If so, does the duration of a single project exceed 6 months?

□ Yes □ No

7.5 Issues related to the service industry:

7.5.1 Do you provide consulting, management or technical services in Vietnam?

□ Yes □ No

7.5.2 Do the services continue for more than 183 days in any 12-month period?

□ Yes □ No

7.6 Financial industry related issues:

7.6.1 Do you have a branch or representative office in Vietnam?

□ Yes □ No

7.6.2 Do you provide cross-border financial services in Vietnam?

□ Yes □ No

7.7 Issues related to the energy and resource extraction industry:

7.7.1 Are you engaged in natural resource exploration or extraction activities in Vietnam?

□ Yes □ No

7.7.2 If yes, did these activities last longer than 30 days?

□ Yes □ No

7.8 Issues related to the retail industry:

7.8.1 Do you have a physical store in Vietnam?

□ Yes □ No

7.8.2 Do you sell your products through e-commerce platforms in Vietnam?

□ Yes □ No

7.9 Issues related to logistics and transportation:

7.9.1 Do you have a warehouse or distribution center in Vietnam?

□ Yes □ No

7.9.2 Do you provide cross-border transportation services?

□ Yes □ No

7.10 Technology and software development related issues:

7.10.1 Do you have a R&D center or technical support team in Vietnam?

□ Yes □ No

7.10.2 Do you provide Software as a Service (SaaS) to customers in Vietnam?

□ Yes □ No

8. Timeline Tool

8.1 Please list the specific time you carried out various activities in Vietnam:

Activity 1:

Type of activity: □ Construction project □ Installation project □ Supervision activity □ Service provision □ Other (please specify)

Start date: ____ year ____ month ____ day

End date: ____ year ____ month ____ day (if still in progress, please indicate “to date”)

Activity Description: __________________________

Activity 2:

Type of activity: □ Construction project □ Installation project □ Supervision activity □ Service provision □ Other (please specify)

Start date: ____ year ____ month ____ day

End date: ____ year ____ month ____ day (if still in progress, please indicate “to date”)

Activity Description: __________________________

Activity 3:

Type of activity: □ Construction project □ Installation project □ Supervision activity □ Service provision □ Other (please specify)

Start date: ____ year ____ month ____ day

End date: ____ year ____ month ____ day (if still in progress, please indicate “to date”)

Activity Description: __________________________

8.2 Are any activities interrelated or part of a single project?

□ Yes □ No

If yes, please describe which activities are related: __________________________

8.3 In the past 12 months, the cumulative number of days your company provided services (including consulting services) in Vietnam: ____ days

8.4 Does your company have any plans to launch new activities in Vietnam in the next 12 months?

□ Yes □ No

If yes, please briefly describe: __________________________

8.5 Are any activities suspended due to force majeure (such as natural disasters, government restrictions, etc.)?

□ Yes □ No

If yes, please provide details:

Suspended activities: __________________________

Suspension period: From ____ year ____ month ____ day to ____ year ____ month ____ day

Reason for suspension: __________________________

8.6 Please confirm whether the above timeline information is complete and accurate?

□ Yes, the information is complete and accurate

□ No, there are other related activities not listed

□ Unsure, need further verification

9. Risk Assessment

9.1 Based on your previous answers, how much do you think your business activities pose a risk of PE?

□ High

□ Medium

□ Low

9.2 Please assess the impact of the following factors on your PE risk:

a) Continuity of fixed location

□ High risk □ Medium risk □ Low risk □ Not applicable

b) Nature of business activities

□ High risk □ Medium risk □ Low risk □ Not applicable

c) Personnel activities in Vietnam

□ High risk □ Medium risk □ Low risk □ Not applicable

d) Authority and activities of the agent

□ High risk □ Medium risk □ Low risk □ Not applicable

e) Duration of the construction work or installation project

□ High risk □ Medium risk □ Low risk □ Not applicable

f) Duration of service provision

□ High risk □ Medium risk □ Low risk □ Not applicable

g) Digital economy activities (if any)

□ High risk □ Medium risk □ Low risk □ Not applicable

9.3 Please briefly describe the main factors that lead to high risk (if any):

9.4 Have you taken any steps to reduce your PE risk?

□ Yes □ No

9.5 If yes, please briefly describe these measures:

9.6 Do you require further professional advice to assess and manage PE risks?

□ Yes □ No

9.7 How confident are you in your company’s PE risk assessment?

□ Very confident

□ More confident

□ General

□ Not very confident

□ No confidence at all

9.8 Do you review and update your PE risk assessment regularly?

□ Yes, review regularly

□ Occasionally review

□ Never reviewed

9.9 What do you think is the most challenging aspect of managing PE risks?

10. Tax Impact Calculator

10.1 If it is determined that a PE may be constituted, please enter the following information to estimate the potential tax impact:

Income related information:

Estimated annual total income (VND):_______

Of which, income from Vietnam (Vietnamese Dong):_______

Estimated annual export revenue (if applicable, in VND): _______

Cost-related information:

Estimated total annual cost (VND): _______

Of which, the cost directly attributable to Vietnam PE (VND): _______

Estimated annual salary expenditure (VND): _______

Estimated annual fixed asset depreciation (VND): _______

Profit related information:

Estimated annual profit (VND):_______

Estimated profit attributable to Vietnam PE (VND): _______

Other relevant information:

Is there any income or expenditure from related parties? □ Yes □ No

If yes, amount (VND): Income_______ Expenditure_______

Are there any royalties paid? □ Yes □ No

If yes, amount (VND):_______

Is there any interest expense? □ Yes □ No

If yes, amount (VND):_______

Tax incentive information:

Do you enjoy any tax benefits? □ Yes □ No

If yes, please briefly describe: _______

10.2 Based on the information you provide, the system will estimate the following tax implications:

Estimated corporate income tax payable (VND): _______

Estimated VAT payable (if applicable, in VND): _______

Estimated withholding tax payable (if applicable, in VND): _______

Estimated total tax burden (VND): _______

10.3 Tax risk assessment:

Based on the information you provide, the system will assess the potential tax risk level:

□ Low risk □ Medium risk □ High risk

11. Results Analysis

11.1 Based on your answers, the system makes a preliminary assessment of your business activities:

□ It is likely to constitute PE

□ May not constitute PE

□ Further evaluation is needed

11.2 Overview of Judgment Basis:

[The system will provide a brief explanation of the basis for judgment based on the user’s answer]

Example 1 (likely to constitute PE):

“Based on the information you provided, the main considerations include having a fixed office in Vietnam, using the office continuously for more than 6 months, and using it for core business activities. These factors strongly indicate that your business activities are likely to constitute a permanent establishment (PE) in Vietnam. In particular, your fixed place in Vietnam is used for core activities such as sales and customer service, rather than just preparatory or auxiliary activities, which greatly increases the possibility of constituting a PE.”

Example 2 (may not constitute PE):

“Based on the information you provided, the main considerations include not having a fixed place of business in Vietnam, providing services for a period of no more than 183 days, and not having a resident agent. These factors indicate that your business activities may not constitute a permanent establishment (PE) in Vietnam. In particular, your activities do not appear to meet the PE time thresholds stipulated in Vietnamese law or relevant tax treaties, which reduces the risk of constituting a PE.”

Example 3 (needs further evaluation):

“Based on the information you provided, there are some complex factors that require further assessment. The main considerations include having a fixed location in Vietnam but mainly used for storing and displaying goods; having an agent but the scope of their authority is unclear; and conducting business through a digital platform but the location of the server is uncertain. These factors make the determination of PE complicated. In particular, it is necessary to further clarify the specific duties and powers of the agent and assess the impact of digital business activities on the PE. It is recommended to seek professional advice on these specific situations.”

11.3 Risk level assessment:

□ High risk

□ Medium risk

□ Low risk

11.4 Key considerations:

When determining whether a permanent establishment (PE) is constituted, a number of key factors need to be considered comprehensively. The primary factor is a fixed place of business, including whether the enterprise has a fixed place of business in Vietnam, such as an office, factory or warehouse, and the degree of the enterprise’s right to use and control over these places. The time threshold is also an important consideration, which involves the duration of the use of the fixed place, the duration of the construction site or installation project, and the cumulative number of days for the provision of services.

The nature of the activities is also crucial. It is necessary to assess whether the activities carried out through the fixed premises are part of the core business of the enterprise or are of a preparatory or auxiliary nature. The agent factor should also not be ignored, in particular whether the agent has the authority and regularly signs contracts on behalf of the enterprise and the degree of independence of the agent.

In the digital economy era, it is also necessary to consider whether the enterprise conducts business in Vietnam through a digital platform and whether the relevant servers or digital infrastructure are located in Vietnam. Business models, industry specificities (such as natural resource extraction) and applicable tax treaty provisions will also affect the determination of PE.

In addition, the group structure of the enterprise, the form of legal entity in Vietnam (such as subsidiaries, branches, etc.), and the transaction arrangements with related enterprises are also important factors to be considered. The comprehensive analysis of these factors will provide a comprehensive basis for the determination of PE and help enterprises more accurately assess their tax status and compliance obligations in Vietnam.

11.5 Potential Impacts:

Tax implications: [Briefly describe the possible tax consequences]

If a company is deemed to have a permanent establishment (PE), it may face the following tax consequences:

Corporate income tax: Profits attributable to PE are subject to corporate income tax in Vietnam, usually at a rate of 20%.

Value Added Tax: PE’s business activities may be subject to value added tax, with a standard rate of 10%.

Withholding tax: Royalties, interest, etc. paid to overseas related parties may be subject to withholding tax.

Transfer pricing: Transactions with related parties will be subject to stricter transfer pricing scrutiny.

Capital Gains Tax: The disposal of PE assets may generate taxable capital gains.

Compliance requirements: [list compliance obligations that may need to be met]

After being identified as a PE, the enterprise may need to fulfill the following compliance obligations:

Tax registration: PE tax registration with Vietnam tax authorities.

Accounting Records: Establish and maintain separate accounting books in accordance with Vietnamese accounting standards.

Tax declaration: Regular (usually quarterly and annual) declaration of various taxes.

Invoice management: Comply with Vietnam’s invoice management regulations, including the use of an electronic invoicing system.

Transfer pricing documentation: preparation and submission of local files, master files and country-by-country reports (where applicable).

Audit requirements: Statutory audits may be required and audit reports submitted.

Foreign exchange management: Comply with Vietnam’s foreign exchange management regulations, such as remittance of profits.

Labor compliance: If you have employees, you must comply with Vietnam’s labor laws, including social insurance, medical insurance, etc.

Annual report: Submit annual operating report to relevant government departments.

Information disclosure: Cooperate with the tax authorities’ information reporting requirements, including reporting of related-party transactions.

11.6 Recommended actions:

□ Seek professional tax advice immediately

□ Consider adjusting business model

□ Prepare relevant documentation to support the non-PE position

□ Consider proactive disclosure or communication with tax authorities

□ Continuously monitor activities to ensure compliance

□ Others: [Provide suggestions based on specific circumstances]

11.7 Uncertainties:

There are many uncertain factors in the PE determination process that may affect the accuracy of the determination:

Ambiguity in regulatory interpretation: Certain provisions in Vietnam’s tax laws and international tax agreements may be open to interpretation, leading to ambiguity in practical application.

Complexity of specific facts: An enterprise’s business model and operating structure may be complex, making it difficult to determine the nature of certain activities.

Challenges of the digital economy: As e-commerce and digital services grow, traditional PE concepts may face challenges when applied to these emerging business models.

Transparency of cross-border transactions: Transaction arrangements between related parties may increase the complexity of judgment, especially in terms of functional and risk allocation.

Uncertainty in time calculation: When calculating the duration of an activity, there may be disputes over the start and end times.

Ambiguity of the agent’s role: When determining whether an agent constitutes a PE, its actual authority and degree of independence may be difficult to clearly define.

Defining preparatory or supporting activities: It is not always easy to distinguish between core business activities and preparatory or supporting activities.

Regulatory changes and policy adjustments: Changes in Vietnam’s tax policies and international tax rules may affect the criteria for determining PE.

Differences in cross-cultural understanding: The understanding of contract terms and business arrangements may be distorted due to cultural differences.

Differences in enforcement in practice: Different regions or different tax officials may have differences in enforcing the same regulations.

In view of these uncertainties, enterprises are advised to collect sufficient evidence and consider seeking professional tax advice before making a final judgment to ensure the accuracy and reliability of PE determination.

11.8 Disclaimer:

The results of this analysis are only preliminary judgments based on the information you provide and do not constitute legal or tax advice. Given the complexity of PE determination and the particularity of each case, we strongly recommend that you consult a professional tax advisor for your specific situation.

11.9 Next steps:

□ View detailed analysis report

□ Make an appointment for expert consultation

□ Obtain relevant regulatory information

□ Re-evaluate

□ Exit

12. Suggestions and precautions

12.1 If PE is likely to occur, it is recommended that you take the following measures:

□ Prepare relevant tax compliance documents, including:

– PE registration documents

– Accounting books and financial statements

– Transfer pricing documentation

□ Consult a professional tax advisor to:

– Assess specific PE risks

– Develop tax compliance strategies

– Assist in communication with Vietnam tax authorities

□ Consider applying for an Advance Pricing Arrangement (APA) to:

– Increase tax certainty

– Reduce transfer pricing risks

□ Evaluate and potentially adjust business models to:

– Minimize PE risk

– Optimize tax structure

□ Establish a sound internal control system to:

– Monitor PE related risks

– Ensure ongoing compliance

12.2 If you are not currently a PE, it is recommended that you:

□ Regularly review business activities, especially:

– Business scope and scale in Vietnam

– Usage of fixed locations

– Personnel dispatch and activities

□ Maintain communication with tax authorities, including:

– Respond promptly to inquiries from tax authorities

– Proactively disclose major business changes

□ Establish a PE risk monitoring mechanism, including:

– Set up PE risk warning indicators

– Conduct PE risk assessment regularly

□ Develop emergency plans to deal with possible PE certification

□ Continue to pay attention to changes in Vietnam’s tax laws and international tax policies

12.3 Regardless of whether or not you have a PE, you are advised to:

□ Maintain good document management habits, including:

– Business documents such as contracts and invoices

– Records of dealings with Vietnamese entities

□ Raise awareness of PE risks among employees, especially those doing business in Vietnam

□ Consider seeking advance rulings to gain tax certainty

□ Pay attention to the update of tax treaty between Vietnam and the country where your company is located

□ Regularly evaluate global tax strategies to ensure consistency with the group’s overall tax planning

12.4 Special Notes:

□ Other compliance obligations that may arise from PE certification, such as value-added tax, personal income tax, etc.

□ The impact of PE recognition on corporate reputation and relations with tax authorities

□ Potential impact of new anti-tax avoidance regulations for multinational companies (such as the BEPS Action Plan) on PE identification

□ The evolution of PE concepts and possible policy changes under the digital economy

13. Feedback Mechanism

13.1 Please rate the usefulness of this decision tool:

□ 5 points (very useful)

□ 4 points (useful)

□ 3 points (average)

□ 2 points (not very useful)

□ 1 point (Completely useless)

13.2 How accurate do you think the judgment result is?

□ Very accurate

□ Relatively accurate

□ General

□ Not very accurate

□ Totally inaccurate

13.3 How is the experience of using the tool?

□ Very friendly

□ More friendly

□ General

□ Not very friendly

□ Very unfriendly

13.4 What aspects of this tool do you like most? (Multiple selections are allowed)

□ The problem is clear and specific

□ Comprehensive coverage

□ Detailed explanation of results

□ Easy to use

□ Others (please specify): _______

13.5 What areas do you think this tool needs to be improved in? (Multiple choices are allowed)

□ Add more specific cases

□ Provide more detailed legal basis

□ Improve the user interface

□ Provide multi-language support

□ Add more country/region specific rules

□ Others (please specify): _______

13.6 Would you recommend this tool to others?

□ Will definitely recommend

□ May recommend

□ Unsure

□ Probably not recommended

□ Definitely not recommend

13.7 What are your specific suggestions for improving the tool? (Open-ended question)

13.8 Are you willing to participate in subsequent user research or testing?

□ Yes (Please leave your contact information: ___________)

□ No