The official letter no. 818 /CT-TTHT dated 04 june 2013 of Long An taxation department in guidance of FCT for income of software products
The official letter No. 818 /CT-TTHT:
The software provision & installation of foreign contractors with contractor contracts (sub-contractor contracts) for enterprises are subject to VAT. The payable CIT of software provision & installation of foreign contractors is determined with the rate of the income from copyrights (10%). If enterprises cannot separate the value of the software provision & installation service and the value of the electronic components, FCT will be imposed on both the entire service value and the electronic components
