Dispatch No. 657/TCT-CS 29th February, 2012 by the General Department of Tax on tax policy for foreign contractors.
Point 1, Point 2, Section I, Part B of Circular No. 134/2008/TT-BTC dated 31/12/2008 guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam stipulate:
The supply of goods together with services rendered in Vietnam such as installation, trial run, warranty, maintenance, replacement, and other services associated with the supply of goods, including the case of rendering the above services, whether or not included in the value of the contract to supply goods, which are subject to VAT, corporate income tax in Vietnam.
