Exemption of Foreign Contractor Tax (FCT) for delivery services from abroad to Vietnam

On April 13^th, 2020, Hanoi Tax Department issued Official Letter No. 22651/CT-TTHT. Whereby:

If a foreign company generates income from international freight forwarding, warehousing and international delivery services from abroad to Vietnam, it shall not be subjected to FCT in accordance with Clause 1 Article 12 and Clause 1, Article 13 of Circular 103/2014/TT-BTC.

Shipping, delivery and logistic concept. Earth and cardboard boxes on laptop keyboard. Online technology. 3d