Official letter 1424/CTBNI-TTHT about foreign contractor tax (FCT):
Pursuant to the above provisions, in case the Company imports goods according to the delivery conditions of international trade terms - Incoterms. If the import of the above goods is in the case that the seller assumes all responsibility, costs and risks related to the export of the goods and delivery at the foreign border gate or the seller bears all responsibility, costs and risks. related to goods up to the point of delivery at the Vietnamese border gate, and at the same time not accompanied by services performed in Vietnam as prescribed in Article 2 of Circular No. 103/2014/TT-BTC dated August 6 2014 of the Ministry of Finance is not subject to the application of contractor tax.
