Official Letter No. 1861/TCT-CS dated May 17, 2023 of the General Department of Taxation guiding the contractor tax policy in case two foreign companies deliver goods in Vietnam
Whereby, Company Ain the British West Indies supplies goods to Company Bin the British Virgin Island through Company C in Vietnam and the goods are delivered in the territory of Vietnam:
- Company A is subject to contractor tax in Vietnam.
- Company C is obliged to declare and pay contractor tax on behalf of Company A according to regulations.