OFFICIAL LETTER 164/CT-TT&HT DATED 23/01/2019 OF HAI PHONG TAXATION DEPARTMENT GUIDING FCT FOR INCOME FROM COMMODITY BROKERAGE
Official letter 164/CT-TT&HT dated 23 Jan 2019 Hai Phong City Taxation Department guiding FCT for income of commodity brokerage:
In case, the Company at A in Vietnam produces and signs a contract with company B in a foreign country; Accordingly, A will have to pay a commission to Party B if Party B has a contract for Party A to receive an order or a contract to sell goods abroad, then Party B's income in this case is not subject to tax. According to the Circular No. 103/2014 / TT-BTC dated August 6, 2014 of the Ministry of Finance
