OFFICIAL LETTER 6136/CT-TTHT DATED 22/10/2019 OF HAI DUONG TAX DEPARTMENT ABOUT CONTRACT TAX POLICY
Official letter 6136/CT-TTHT dated 22/10/2019 of Tax Department of Hai Duong Province as follows:
In case, foreign contractors use bonded warehouses as warehouses, deliver goods to support international transportation, transit, border-gate transfer, storage of goods or for processing by other enterprises, they are not required to pay tax. contractors; In case foreign contractors use bonded warehouses in Vietnam to exercise the right to distribute goods, they are obliged to pay contractor tax on incomes generated in Vietnam according to regulations.
