Foreign contractor tax on external services

As regulated, foreign contractors are not liable to pay tax when they supply services outside Vietnam. However, under Official Letter 3388 TCT/DTNN dated October 18, 2004 by the General Department of Taxation, in case contractors cannot separate services supplied inside and outside Vietnam, the whole contract value will be entitled to tax rates in Vietnam.
[Official Letter 3388 TCT/DTNN dated October 18, 2004]

 

Category: Legal