Uni 30-10-2014 - Guidance on FCT taxable revenue for subcontractors

According to official letter No. 4615/TCT-CS:

In case, foreign subcontractors do not sign directly contracts with foreign contractors to hand over a part of work as stated in a contract signed with Vietnam party or foreign subcontractors are not in the list of foreign subcontractors accompanied with contract, will not be applied to regulations of determining CIT taxable revenue in article 1, article 13, item 3, charter II of Circular No. 60/2012/TT-BTC