Official letter No. 3117/TCT-CS dated July 25th, 2023 of the General Department of Taxation regarding withholding tax policy

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.