Official Dispatch No. 3117/TCT-CS dated 25/07/2023 of the General Department of Taxation guiding the FCT policy for the sample testing service for goods before being imported into Vietnam
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.