OFFICIAL LETTER NO. 2231/TCT-CS DATED 09 JUNE 2015 OF GDT IN GUIDANCE OF FCT FOR ASSESSMENT SERVICES AND PROPOSAL OF ONLINE GAME SOFTWARE
According to official letter No. 2231/TCT-CS:
Vietnam party signed contract with foreign party. According to the contract: on basis of ready online game software, Vietnam party requires foreign party to assess and propose to opt online game software for Vietnam party to use, provide online entertainment services in Vietnam (is the game software not belong to foreign party).
Foreign party provides assessment services and propose to opt online game software for Vietnam party, the amounts received from assessment services and propose to opt online game software for Vietnam party is imposed on FCT as regulations of Circular 60/2012/TT-BTC and Circular 103/2014/TT-BTC
