Official letter 4199/TCHQ-TXNK on imported goods to build offices of EPEs:
1. For import tax
In case a domestic enterprise is a sub-contractor that imports goods from abroad into Vietnam to participate in the performance of a bidding package under a contract signed with the main contractor (the main contractor is a domestic enterprise that directly signs and executes the contract). Executing a contract with an investor (an enterprise in a non-tariff zone) to build a factory, office, or install equipment according to the bidding results for an enterprise in a non-tariff zone, it must declare and pay tax. Import according to regulations.
2. For VAT.
In case the contractor is a domestic enterprise that imports goods from abroad into Vietnam, it must declare and pay VAT according to regulations.
