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Home > Legal Document Library > Foreign Contractor Tax

Uni 14-07-2022 - About FCT declaration

Issue date: 15/7/2022 | 10:40:21 AM

OFFICIAL LETTER 32111/CTHN-TTHT ABOUT FCT DECLARATION

Official letter 32111/CTHN-TTHT about FCT declaration:

In case the foreign contractor meets all the conditions to declare directly to the tax authority in accordance with the provisions of Circular 103/TT-BTC of BTC, the Company does not have to deduct and pay on behalf of the foreign contractor.

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