Clarification on Contractor Tax

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On May 9, 2024, the Binh Duong Provincial Tax Department issued Official Letter 12264/CTBDU-TTHT in response to contractor tax.

Based on Circular No. 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or earning income in Vietnam, in the case where the Company exports goods to customers abroad, due to the goods not meeting the quality requirements according to the signed sales contract, the Company must hire another organization to reprocess. Since this processing activity is provided and consumed outside Vietnam, the income that the foreign organization receives is not subject to contractor tax.


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