On July 12, 2023, Binh Duong Tax Department issued Official Letter No. 13697/CTBDU-TTHT, according to which:
In case the Company signs a contract with a foreign collaborator who does not reside in Vietnam to perform the brokerage to sell the Company’s products to overseas customers, the income from the sales brokerage activities of the non-resident foreign collaborator is determined as income arising outside of Vietnam. The Company does not have to withhold PIT when paying brokerage fees to foreign collaborators who are not present in Vietnam.
