OFFICIAL LETTER NO. 11143/CT-TTHT DATED OF 20/05/2020 ABOUT FOREIGN CONTRACTOR TAX
Official letter No. 11143/CT-TTHT dated of 20/05/2020 about foreign contractor tax as follows:
In case the Company signs a contract with a foreign organization without a permanent establishment in Vietnam to provide online training services in Vietnam for experts of the Company to serve for, the income received by foreign organizations are subject to FCT. The company is responsible for deducting, declaring and paying taxes on behalf of foreign organizations (foreign contractors).
