On May 18th ,2020, Hanoi Tax Department issued Official Letter No.37026/CT-TTHT. Whereby:
If the Company signed a service contract with another foreign organization (without a permanent establishments in Vietnam) to implement services provided and consumed abroad or perform international forwarding and warehousing services from abroad to Vietnam, these services will not be subject to FCT in accordance with Article 2, Article 12 and Article 13 in Circular No.32/2011/TT-BTC.
