Uni 04-09-2017 - Guidance on WHT VAT of foreign contractors

Official letter 3840/TCT-CS dated 24 Aug 2017 guiding WHT VAT of foreign contractors:

In case, the company uses services in Vietnam of a foreign company without legal entity in Vietnam, the company paid VAT and PIT on behalf of a foreigner, if the service fee is not included to tax expense due to not meeting conditions of clause 1, article 6 Circular 78/2014/TT-BTC, the company is not allowed to declare, withhold VAT of foreign contractors.