Official Dispatch No. 62665/CTHN-TTHT dated August 25, 2023 of Hanoi Tax Department Guiding for declaring VAT on input invoices with incorrect tax rates
Accordingly, the General Department of Taxation guides:
In case Company A (in Vietnam) signs a contract with Company B (in Hong Kong) to provide sample testing services for goods before being imported to Vietnam, this testing service is subject to subject to contractor tax in Vietnam.