Official letter 11717/CT-TTHT dated 26/3/2019 of Hanoi tax department about FCT:
In case the company signs a phone game franchise contract with a foreign enterprise, the Company has paid the foreign contractor tax, then the two parties liquidate the contract and the foreign contractor refunds the money to the Company If the Company determines that the paid contractor tax amount is larger than the payable tax amount as prescribed, the Company shall comply with the guidance in Article 33 of Circular 156/2013 / TT-BTC.
