OFFICIAL LETTER 2776/TCT-CC DATED 26 JUNE 2017 OF GDT GUIDING FCT OF IMPORTED GOODS ACCOMPANIED IMPORTED GOODS ACCOMPANYING GUARANTY CONDITIONS
On 26 June 2017, GDT has official letter 2776/TCT-CC sent to Tax Department of central provinces, cities, guiding FCT of imported goods accompanying guaranty conditions.
Accordingly, relating to determination of FCT for Vietnam enterprises import goods from foreign countries accompanying guaranty conditions, besides not accompanying any services within state before 01October 2014, conducted in accordance with instruction of Document 4026/VPCP-KTTH dated 20 Apr 2017 of Government as follows:
FCT obligations of imported goods accompanying guaranty conditions conducted as regulations of laws for each stage:
+ Before Circular 103/2014/TT-BTC dated 06 Aug 2014 of Ministry of Finance taking effects from 01 October 2014: providing goods accompanying guaranty services in Vietnam, they must pay FCT.
+ From 01 Oct 2014: in case, goods delivery at foreign gate or Vietnam gate accompanying guaranty conditions to be responsibilities of sellers, not to be entities of Circular 103/2014/TT-BTC.
