OFFICIAL LETTER 2389/TCT-CS DATED 01 JUNE 2016 OF GDT GUIDING FCT FOR GOODS SALE AT THE BONDED WAREHOUSE
According to official letter 2389/TCT-CS:
For goods sale between foreign contractors and the company established in Vietnam that goods delivery are at the bonded warehouse conducted in Vietnam rented by foreign contractors, they must pay CIT in Vietnam as regulations of Circular 103/2014/TT-BTC. The Company in Vietnam is responsible for declaring, withholding FCT on behalf of foreign contractors in accordance with Circular 156/2013/TT-BTC