blue-check Regarding withholding tax upon provision of testing service for imported goods

Official letter No. 3117/TCT-CS dated July 25th, 2023 of the General Department of Taxation regarding withholding tax policy
Posted: 18/8/2023 11:03:52 AM | Latest updated: 24/8/2023 8:33:52 AM (GMT+7) | LuatVietnam: 5768 | Vietlaw: 625

According to the regulations at clause 1 Article 6, clause 1 Article 7 of Circular No. 103/2014/TT-BTC, services provided outside Vietnam but consumed in Vietnam shall be also subject to withholding tax.

Accordingly, in case a company signs a service contract with a foreign company to hire the testing of goods samples before importing them into Vietnam, this service shall be still subject to withholding tax.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 625

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