Official letter 15559/CTHDU-TTHT about FCT policy:
Pursuant to the above regulations and according to the Company's presentation, in case the Company signs a contract and makes direct payment with a foreign carrier, the invoice is issued by the foreign carrier to the Company, if the carrier For foreign transportation exported to the Company, if the foreign carrier is a foreign contractor without a permanent establishment in Vietnam, the Company is responsible for deducting and paying tax on behalf of VAT and corporate income tax. Before making payments to foreign carriers, submit tax exemption and tax reduction documents under the Double Taxation Avoidance Agreement of foreign carriers to the Company's direct tax management agency. List of tax declaration dossiers and tax declaration forms, tax exemption and tax reduction application procedures for foreign carriers under the Double Taxation Avoidance Agreement and time limit for resolving tax exemption and reduction by tax authorities prescribed in Circular 80/2021/TT-BTC
