Uni 08-06-2017 - Guidance on exemption procedures in accordance with international conventions

According to Official letter 2102/TCT-HTQT guiding, the company meets full exemption conditions of double taxation voidance agreement , it must submit files as regulations of article 20 and article 47 Circular 156/2013/TT-BTC. If the company does not submit files to apply for tax exemption as regulations of Circular 156/2013/TT-BTC, it must declare, pay tax as current rules. It can explain when it cannot provide information or document as requirement  of exception files in accordance with international conventions.