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Uni 25-7-2022 - About FCT policy

Issue date: 25/7/2022 | 9:36:07 AM
OFFICIAL LETTER 12246/CTBDU-TTHT ABOUT FCT POLICY

Official letter 12246/CTBDU-TTHT about FCT policy

In case, the Company signs a contract with a foreign organization (without a permanent establishment in Vietnam) to provide services to provide customers abroad or perform forwarding services from abroad, it is not subject to must calculate contractor tax according to the provisions of Circular 103/2014/TT-BTC above. In case the company does not have to withhold, declare and pay contractor tax on behalf of foreign contractors but has paid contractor tax into the state budget, the paid amount is the overpaid amount. The company handles overpaid tax according to the instructions in Article 25 of Circular 80/2021/TT-BTC.

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