On May 12, 2023, Hanoi Tax Department issued Official Letter No. 32469/CTHN-TTHT, according to which:
In case a foreign organization provides international telecommunications line lease services (line from Hong Kong to Korea) to a Vietnamese organization whose services are performed outside of Vietnam, the foreign organization are not subject to the application of tax obligations to foreign contractors as prescribed in Clause 4, Article 2 of Circular 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance.
