AsemconnectVietnam - The Tax Department (Ministry of Finance) has just issued Document No. 2200/CT-CS in response to the recommendations of Intel Corporation, Apple Corporation, and HP Corporation on contractor tax policy.

In Document No. 2200/CT-CS, the Tax Department cited the provisions at Point c, Point d, Clause 2, Article 2 of the Corporate Income Tax Law No. 14/2008/QH12 (amended and supplemented by Law No. 32/2013/QH13, Law No. 71/2014/QH13) regulating corporate income tax payers; Pursuant to the provisions at Clause 3, Article 3 of Decree No. 218/2013/ND-CP dated December 26, 2013 of the Government (amended and supplemented by Decree No. 12/2015/ND-CP) regulating income subject to corporate income tax;
The provisions of Article 1 and Article 2 of 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 having income in Vietnam are also applied;
In the case of foreign organizations and individuals supplying goods in Vietnam in the form of on-site import and export and generating income in Vietnam on the basis of a Contract signed between foreign organizations and individuals and enterprises in Vietnam (except for the case of processing and returning goods to foreign organizations and individuals) or distributing goods in Vietnam or supplying goods under the delivery terms of international trade terms - Incoterms where the seller bears the risks related to the goods entering the territory of Vietnam, they are subject to the provisions of Circular No. 103/2014/TT-BTC.
In case foreign organizations and individuals only use bonded warehouses or inland ports (ICDs) as warehouses for goods to support international transportation, transit, transshipment, storage of goods or for processing by other enterprises, foreign organizations and individuals are not subject to Circular No. 103/2014/TT-BTC. The Tax Department also said that on June 14, 2025, the 15th National Assembly, 9th session, passed the Law on Corporate Income Tax, effective from October 1, 2025 and applicable to the 2025 corporate income tax period. When the amended Law on Corporate Income Tax is promulgated, the recommendations of American business groups will be compiled and reported to competent authorities to issue documents under the Law guiding implementation according to their authority.
CK
Source: VITIC/ haiquanonline.com.vn