According to opinions of the Department of Taxation of Ha Noi city, in case a Vietnamese company sells goods to a company outside Vietnam and delivers the goods to a third party under designation of the buyer, it does not belong to the cases regulated at Article 1 of Circular No. 103/2014/TT-BTC, withholding tax shall not be calculated in this case.
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Published | Vietlaw's Newsletter No. 611 |
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