On 24 Jan 2017, Ministry of Finance issued Official Letter No.1200/BTC-TCT. Accordingly, foreign representatives offices, operating as connection, market exploration, investment promotion in Viet Nam, not direct operation and manufacturing in Viet Nam, are not subjected to pay VAT, CAT and license tax. However, these offices are required to register tax to be provided with tax code on behalf. And then, these offices use the tax code to deduct, declare and pay VAT, FCT on behalf of their providers (if any).
