OFFICIAL LETTER NO. 5578/CT-TT&HT DATED 11 JUNE 2015 OF BINH DUONG TAXATION DEPARTMENT IN GUIDANCE OF FCT FOR EPES
According to official letter No. 5578/CT-TT&HT:
In case, the company is an EPE is not imposed VAT. Therefore, a contractor is a foreign organization providing goods purchase service at the company is an EPE, the company is responsible for deduction or paying on behalf of CIT for foreign organization as regulations of item 3 Circular 103/2014/TT-BTC dated 06 Aug 2014 of MOF with rate % of CIT to revenue is 5%.
