Applicable objects/ transactions WHO ARE FCT PAYERS? (2/6) sub-contractors who do business in Vietnam (including the sea territories) or have income arising from VN Foreign The business activities are conducted on a basis parties : of: Foreign a with a contractor’s contractors Vietnamese organisation/ individual, or and/or a signed with another subcontractor’s contract foreign foreign organisation/ individual who is currently doing business in VN
Applicable objects/ transactions WHO ARE FCT PAYERS? (2/6) Foreign parties : Foreign contractors and/or foreign sub-contractors who do business in Vietnam (including the sea territories) or have income arising from VN The business activities are conducted on a basis of: a contractor’s with a Vietnamese organisation/ individual, or a subcontractor’s contract signed with another foreign organisation/ individual who is currently doing business in VN
1012_VS-FCT%20Slides%20(Trainer).docx