On September 10th, 2019, Hanoi Department of Tax issued the official dispatch No.70832/CT-TTHT. Accordingly:
In case the foreign company has income inccured from supplying goods to Vietnamese customers through a Company in Vietnam as an authorized representative to perform a part of distribution services and other related services in Vietnam, such company is subject to FCT according to the Circular No. 103/2014 / TT-BTC issued by Ministry of Finance on August 6th, 2014.
In case the Foreign company does not meet the conditions for direct tax declaration in Vietnam, the Authorized Company in Vietnam is responsible for deducting the VAT and CIT before paying the Foreign Company according to the guidance on Article 12, Article 13 of Circular No. 103/2014 / TT-BTC dated 06 August 2014 by Ministry of Finance.
