{"id":7906,"date":"2026-09-15T10:29:23","date_gmt":"2026-09-15T03:29:23","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7906"},"modified":"2026-09-15T10:29:23","modified_gmt":"2026-09-15T03:29:23","slug":"cong-van-4113-qni-qldn2","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-4113-qni-qldn2\/","title":{"rendered":"Official Letter 4113\/QNI-QLDN2: Tax on foreign contractors generating income in Vietnam and VAT on construction contracts."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4113qniqldn2-2026-thue-nha-thau-nuoc-ngoai-co-phat-sinh-thu-nhap-tai-viet-nam-va-thue-gtgt-138103910.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official document 4113\/QNI-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> Issued by the Quang Ninh Provincial Tax Department on August 17, 2026, to resolve difficulties regarding tax policies for foreign contractors and value-added tax on construction contracts and the supply of machinery and equipment to export processing enterprises. This is in the context of existing legal documents such as... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 320\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> In practice, understanding the guiding principles in this document will help businesses comply with regulations and optimize tax costs.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, financial management in foreign-invested enterprises (FDI) and export processing enterprises (EPEs) shows that transactions involving the purchase of machinery and equipment with installation services often carry the risk of tax assessment or administrative penalties due to incorrect declaration timing. Circular 4113\/QNI-QLDN2 serves as an important operational guide, helping accounting departments accurately handle withholding tax obligations and submit tax declarations for 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Summary of key points in Official Letter 4113\/QNI-QLDN2<\/b><\/h2>\n<figure id=\"attachment_7910\" aria-describedby=\"caption-attachment-7910\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7910\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4113\/QNI-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-4113_QNI-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7910\" class=\"wp-caption-text\">Summary of key points in Official Letter 4113\/QNI-QLDN2<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official document 4113\/QNI-QLDN2 is a professional guidance document issued by the Quang Ninh Provincial Tax Department on August 17, 2026, providing clarification on foreign contractor tax and value-added tax related to construction contracts for the supply of machinery and equipment.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This document applies to Vietnamese enterprises and export processing enterprises that sign commercial, construction, and installation contracts with foreign organizations and individuals.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The regulations clarify the conditions for exemption from filing monthly tax returns when no withholding tax arises, the standard form system according to Circular 89\/2026\/TT-BTC, and the deadline for filing tax returns according to Decree 252\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>The legal context for issuing Official Letter 4113\/QNI-QLDN2 and its role in tax administration in 2026.<\/b><\/h2>\n<figure id=\"attachment_7907\" aria-describedby=\"caption-attachment-7907\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7907\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026.jpg\" alt=\"B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ban h\u00e0nh C\u00f4ng v\u0103n 4113\/QNI-QLDN2 v\u00e0 vai tr\u00f2 trong qu\u1ea3n tr\u1ecb thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Boi-canh-phap-ly-ban-hanh-Cong-van-4113_QNI-QLDN2-va-vai-tro-trong-quan-tri-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7907\" class=\"wp-caption-text\">The legal context for issuing Official Letter 4113\/QNI-QLDN2 and its role in tax administration in 2026.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The period 2025-2026 marks a major reform in Vietnam&#039;s tax management system with the introduction of a comprehensive set of new legal regulations. This change requires finance and accounting professionals to continuously update their knowledge to ensure compliance. Circular 4113\/QNI-QLDN2 was issued to directly address practical issues arising from the operations of businesses in Quang Ninh province.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In their business operations, export processing enterprises frequently import machinery, equipment, and raw materials from foreign traders through bonded warehouses or free trade zones. Simultaneously, factory expansion projects often involve turnkey construction and machinery installation contracts. Accurately determining contractor tax and value-added tax obligations for these complex transaction chains is a top priority in risk management.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core legal grounds cited in Official Letter 4113\/QNI-QLDN2 include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clause 3, Article 12 of Decree 320\/2025\/ND-CP stipulates the subjects liable to contractor tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clause 2, Article 7 of Circular 20\/2026\/TT-BTC provides guidance on the obligation to submit monthly tax declarations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clause 8 of Article 11 and Article 10 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Regulations specify the deadline for filing tax returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix 1 is issued herewith <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> Regulations detailing the tax declaration dossier for foreign contractors.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the perspective of MAN \u2013 Master Accountant Network, timely access to guidance documents such as Circular 4113\/QNI-QLDN2 helps businesses proactively negotiate international contracts, avoiding unexpected costs arising from misunderstandings regarding tax obligations paid on behalf of others.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Guidance on foreign contractor tax according to Official Letter 4113\/QNI-QLDN2<\/b><\/h2>\n<figure id=\"attachment_7909\" aria-describedby=\"caption-attachment-7909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7909\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 4113\/QNI-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-thue-nha-thau-nuoc-ngoai-theo-Cong-van-4113_QNI-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7909\" class=\"wp-caption-text\">Guidance on foreign contractor tax according to Official Letter 4113\/QNI-QLDN2<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Regulations on exemption from monthly contractor tax declaration filing are outlined in Official Letter 4113\/QNI-QLDN2.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important solution in Official Letter 4113\/QNI-QLDN2 lies in the guidance on handling cases where businesses declare and pay taxes on behalf of others on a monthly basis but do not generate any deductible tax amount during the period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Clause 2, Article 7 of Circular 20\/2026\/TT-BTC, if a business is currently paying value-added tax and corporate income tax on behalf of a foreign contractor using the monthly tax declaration method, and no tax deductions arise in that month, then... <\/span><b>Foreign contractors are not required to file tax returns.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation applies specifically to cases where foreign traders sell goods that are raw materials, supplies, or components from bonded warehouses or free trade zones for import into Vietnam to serve the production of export goods or processing of export goods under signed contracts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This guideline alleviates the significant administrative burden on export processing enterprises and export-oriented businesses. Accounting departments no longer have to prepare blank declarations (with no data generated) monthly, minimizing the risk of late payment penalties due to forgetting to submit declarations that do not generate tax obligations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Analysis of contractor tax obligations on income generated in Vietnam.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Foreign organizations and individuals conducting business or generating income in Vietnam based on contracts or agreements with Vietnamese organizations and individuals are subject to foreign contractor tax. This tax comprises two main components: value-added tax and corporate income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the case of a contract for the supply of machinery and equipment that includes services performed in Vietnam such as consulting, supervision, installation, commissioning, maintenance, and training:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from services rendered in Vietnam is subject to mandatory declaration and payment of contractor tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the contract separately specifies the value of machinery and equipment and the value of services, contractor tax will be applied to each part separately according to the stipulated rates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the contract does not separate the value of machinery and services, the tax authorities will apply a % rate. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> across the entire contract value.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, note that the failure to clearly separate the value of ancillary services in machinery and equipment purchase contracts is the leading reason why businesses are subject to significant corporate income tax arrears during tax audits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Details of the tax declaration dossier for foreign contractors according to Circular 89\/2026\/TT-BTC are cited in Official Letter 4113\/QNI-QLDN2.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly implement the directives in Official Letter 4113\/QNI-QLDN2, businesses need to refer to Appendix 1 issued with Circular 89\/2026\/TT-BTC to prepare the correct and complete documentation for each specific case.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Direct method (Ratio of % to revenue)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most common direct method applied is when the Vietnamese party deducts and pays taxes on behalf of the foreign contractor. The contractor pays VAT directly on revenue and corporate income tax at a rate of 1% VAT to 3% VAT on taxable revenue.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax returns can be filed on a per-transaction or monthly basis (if multiple transactions occur within a month):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign contractor tax return form <\/span><b>Form No. 01\/NTNN<\/b><span style=\"font-weight: 400;\"> (Applicable to the Vietnamese party withholding and paying taxes on behalf of the other party).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certified copy of the contractor&#039;s contract or subcontractor&#039;s contract, signed by the taxpayer (only to be submitted with the first tax return for the contract).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax return documents required upon completion of a contractor contract:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign contractor tax return form <\/span><b>Form No. 02\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix: List of foreign contractors <\/span><b>Form No. 02-1\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix: List of subcontractors participating in the contractor&#039;s contract. <\/span><b>Form No. 02-2\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Mixed method<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The mixed method is applied when a foreign contractor pays VAT using the deduction method, but pays corporate income tax at a rate of 1% VAT to 3% VAT calculated on taxable revenue.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax returns can be filed on a transaction-by-transaction or monthly basis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign contractor tax return form <\/span><b>Form No. 03\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copies of the contractor&#039;s contract and subcontractor&#039;s contract (to be submitted with the first tax declaration for the contract).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax return documents upon contract termination:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign contractor tax return form <\/span><b>Form No. 04\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix: List of subcontractors participating in the contractor&#039;s contract. <\/span><b>Form No. 02-2\/NTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Deduction method<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The deduction method applies when a foreign contractor has a permanent establishment in Vietnam, the contract term is 183 days or more, and the contractor adheres to Vietnamese accounting standards.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value Added Tax (VAT) declaration: Declare VAT according to the general regulations applicable to business organizations as specified in point 4, Appendix 1 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax declaration: Declare corporate income tax in accordance with the provisions of point 6, Appendix 1 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tax return forms for specific industries<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC also stipulates separate forms for foreign traders operating in the fields of transportation, aviation, and insurance:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Foreign airlines (Quarterly tax filing):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax return form for foreign airlines <\/span><b>Form No. 01\/HKNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copies of the main contractor&#039;s contract and subcontractor&#039;s contract (to be submitted with the initial declaration).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Foreign shipping companies (Annual tax return):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax return form for foreign transport companies <\/span><b>Form No. 01\/VTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix to the statement of international transport income. <\/span><b>Form No. 01-1\/VTNN<\/b><span style=\"font-weight: 400;\"> (Applicable to shipping companies).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix to the statement of international transport income. <\/span><b>Form No. 01-2\/VTNN<\/b><span style=\"font-weight: 400;\"> (Applies to cases of seat swapping).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Containerized revenue statement <\/span><b>Form No. 01-3\/VTNN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Foreign reinsurance organizations (Quarterly tax filing):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax return form for foreign reinsurance organizations <\/span><b>Form No. 01\/TBH<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reinsurance contract addendum, reinsurance certificate <\/span><b>Form No. 01-1\/TBH<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>The deadline for submitting contractor tax returns under Decree 252\/2026\/ND-CP is stated in Official Letter 4113\/QNI-QLDN2.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Precisely defining the deadline for filing tax returns helps businesses proactively plan their finances and avoid administrative violations. According to Article 10 of Decree 252\/2026\/ND-CP, the deadline for filing tax returns for contractor tax is clearly defined for each declaration method.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Deadline for submitting periodic tax returns<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Declare on a case-by-case basis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for filing tax returns is: <\/span><b>Day 10<\/b><span style=\"font-weight: 400;\"> from the day following the date the tax liability arises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Special case: Except for cases where tax declaration and payment must be made before the tax authority issues an electronic invoice with a code for each transaction, as stipulated in point b, clause 3, Article 26 of the Law on Tax Administration.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">File monthly:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for filing tax returns is: <\/span><b>Day 20<\/b><span style=\"font-weight: 400;\"> of the month following the month in which the tax liability arises.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Filing on a quarterly basis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for filing tax returns is: <\/span><b>last day of the first month<\/b><span style=\"font-weight: 400;\"> of the quarter following the quarter in which the tax liability arises.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">File by year:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for filing tax returns is: <\/span><b>the last day of the first month<\/b><span style=\"font-weight: 400;\"> of the following calendar year or fiscal year.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Deadline for submitting tax return documents<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a contractor&#039;s contract ends or is terminated, the party paying the tax on their behalf must complete the settlement procedures to determine the amount of tax payable.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on point a, clause 5, Article 10 of Decree 252\/2026\/ND-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for submitting tax return documents is no later than: <\/span><b>the last day of the third month<\/b><span style=\"font-weight: 400;\"> from the date of the end of the tax settlement period or the termination of the contractor&#039;s contract.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should note that the contract termination date is calculated from the date both parties accept, finalize the contract, or complete the service provision and handover of the project.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>VAT policy for construction contracts supplying machinery to export processing enterprises.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Construction, supply, and installation contracts for machinery and equipment for export processing enterprises (EPEs) have unique characteristics due to the legal status of EPEs, which are considered duty-free zones.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Conditions for applying VAT rate 0%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to current regulations mentioned in Official Letter 4113\/QNI-QLDN2, goods and services supplied to export processing enterprises are subject to VAT rate 0% if they meet the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are contracts for the sale, processing of goods, or provision of services signed with businesses in the free trade zone.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is proof of payment for goods and services through the bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A customs declaration form is required (for the goods being supplied).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For construction and installation services directly serving the production activities of export processing enterprises operating within the free trade zone, the service provider is subject to VAT rate 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>VAT treatment for mixed equipment supply and construction contracts.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, foreign or domestic contractors often sign lump-sum contracts that include both the supply of imported machinery and equipment and construction and installation services at the export processing enterprise&#039;s factory.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to be aware of the need to clearly separate these two parts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imported machinery and equipment: Customs procedures for import into the free trade zone are required, and they are exempt from import VAT or subject to the VAT rate of 0% if all conditions are met.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Construction and installation services in Vietnam: Subject to contractor tax. VAT liability depends on the tax payment method used by the contractor and the legal status of the beneficiary.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The solution from MAN \u2013 Master Accountant Network recommends that businesses, when negotiating mixed contracts, must separate the value of imported goods and the value of construction and installation services. This ensures transparency in calculating VAT and corporate income tax for the contractor, avoiding double taxation or taxation on the entire contract value.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Summary table comparing records and deadlines for contractor tax declaration in 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The table below summarizes all the forms and deadlines for declaring taxes for foreign contractors, as quoted from Official Letter 4113\/QNI-QLDN2, Circular 89\/2026\/TT-BTC, and Decree 252\/2026\/N\u0110-CP:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table comparing records and deadlines for contractor tax declaration in 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><b>Tax payment methods<\/b><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><b>Type of declaration period<\/b><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><b>Applicable application forms (Circular 89\/2026\/TT-BTC)<\/b><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><b>Deadline for submitting applications (Decree 252\/2026\/ND-CP)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Direct<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Each occurrence<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tai-ve-mau-01-ntnn-nccnn-to-khai-thue-nha-thau-nuoc-ngoai-ap-dung-tu-01072026-theo-thong-tu-892026-228387.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 01\/NTNN<\/span><\/a><span style=\"font-weight: 400;\"> + Copy of the Contract (first copy)<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the 10th day from the day following the date the tax liability arises.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Direct<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">By month<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><span style=\"font-weight: 400;\">Form 01\/NTNN (Exempt from submission if no deductions arise according to Official Letter 4113\/QNI-QLDN2)<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the 20th day of the month following the month in which the obligation arises.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Direct<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Contract settlement<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-02-ntnn-to-khai-quyet-toan-thue-nha-thau-nuoc-ngoai-2023-voi-ben-viet-nam-khau-tru-va-nop-thue-thay-nha-thau-nuoc-ngoai-3066.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 02\/NTNN<\/span><\/a><span style=\"font-weight: 400;\">, Appendix Form 02-1\/NTNN, Appendix Form 02-2\/NTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the last day of the third month from the contract termination date.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Mixed<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Once a month<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-03-ntnn-to-khai-thue-nha-thau-nuoc-ngoai-2023-voi-nha-thau-nuoc-ngoai-nop-thue-tndn-ty-le-tren-doanh-thu-3087.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 03\/NTNN<\/span><\/a><span style=\"font-weight: 400;\"> + Copy of the Contract (first copy)<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">The 10th day (of the transaction) or the 20th day of the following month (the start of the month).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Mixed<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Contract settlement<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-04-ntnn-to-khai-quyet-toan-thue-nha-thau-nuoc-ngoai-2023-voi-nha-thau-nuoc-ngoai-truc-tiep-nop-thue-tndn-ty-le-tren-doanh-thu-3045.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 04\/NTNN<\/span><\/a><span style=\"font-weight: 400;\">, Appendix Form 02-2\/NTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the last day of the third month from the contract termination date.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Deduction<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Month \/ Quarter<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><span style=\"font-weight: 400;\">VAT and corporate income tax returns are prepared according to the general regulations in points 4 and 6 of Appendix 1.<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">The 20th day of the following month (month opening) or the last day of the first month of the following quarter (quarter opening)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Air<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-so-01-hknn-to-khai-thue-tndn-doi-voi-hang-hang-khong-nuoc-ngoai-571-111341-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 01\/HKNN<\/span><\/a><span style=\"font-weight: 400;\"> + Copy of the Contract (first copy)<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the last day of the first month of the quarter following the quarter in which the event occurs.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Transportation<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Annual settlement<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-01-vtnn-to-khai-quyet-toan-thue-tndn-voi-hang-van-tai-nuoc-ngoai-2023-3067.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 01\/VTNN<\/span><\/a><span style=\"font-weight: 400;\">, Appendix Form 01-1\/VTNN, Form 01-2\/VTNN, Form 01-3\/VTNN<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the last day of the first month of the following calendar\/fiscal year.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5019%; text-align: center;\"><span style=\"font-weight: 400;\">Reinsurance<\/span><\/td>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<td style=\"width: 26.3616%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-01-tbh-to-khai-thue-tndn-voi-to-chuc-nhan-tai-bao-hiem-nuoc-ngoai-2023-3060.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form 01\/TBH<\/span><\/a><span style=\"font-weight: 400;\">, Appendix Form 01-1\/TBH<\/span><\/td>\n<td style=\"width: 36.3108%; text-align: center;\"><span style=\"font-weight: 400;\">No later than the last day of the first month of the quarter following the quarter in which the event occurs.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Practical Case Study: Analysis of Contractor Tax and Machinery Contract Handling in Quang Ninh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To clarify how to apply Circular 4113\/QNI-QLDN2 in practice, let&#039;s analyze the real-world situation of an export processing enterprise implementing an investment project in 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Business situation<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Precision Electronics Co., Ltd. (Foreign-invested enterprise 100% in Song Khoai Industrial Park, Quang Ninh) signed a contract to purchase and install a production line worth USD 10,000,000 with Global Tech Inc. (headquartered in South Korea).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The contract details include:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supply of machinery and automation equipment imported from South Korea: USD 8,500,000. Goods will be delivered to the Hai Phong bonded warehouse before import procedures are completed at the factory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Design, construction, installation, commissioning, and operation training services for a factory in Quang Ninh: USD 1,500,000.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Global Tech Inc. chose the direct tax payment method, entrusting Precision Electronics with deducting and paying contractor tax on its behalf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Methods of handling and results of applying the regulations<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In April 2026, Precision Electronics imported the entire batch of machinery worth USD 8,500,000 from the bonded warehouse to its factory. The installation services, valued at USD 1,500,000, have not yet been inspected and paid for.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax processing for April 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on Official Letter 4113\/QNI-QLDN2 and Clause 2, Article 7 of Circular 20\/2026\/TT-BTC, for the batch of machinery worth USD 8,500,000 imported from bonded warehouses for export production, since no tax deduction for the service portion occurred in April, Precision Electronics <\/span><b>No need to submit Form 01\/NTNN<\/b><span style=\"font-weight: 400;\"> for the April 2026 term.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax treatment when paying for installation services (June 2026):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upon completion of acceptance testing and transfer of payment of USD 1,500,000 to Global Tech Inc, Precision Electronics deducted contractor corporate income tax for the service at a rate of 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax paid by the contractor = USD 1,500,000 x 5% = USD 75,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Due to transactions occurring in June, the deadline for submitting Form 01\/NTNN along with a copy of the contract is July 20, 2026 at the latest.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Financial impact:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the contract does not separate the value of the $1,500,000 service and the $8,500,000 machinery, the tax authorities will apply the corporate income tax rate 2% to the entire $10,000,000 contract. This would increase the amount of tax payable to $200,000. Accurately separating the contract values from the outset helps the business optimize its legal tax expenses by $125,000.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Expert analysis from MAN \u2013 Master Accountant Network on contractor tax risks in 2026.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During our work with hundreds of FDI and manufacturing businesses in Vietnam, our experts have identified many legal blind spots that businesses frequently encounter.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Confusion between Incoterms conditions and domestic tax obligations.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A very common mistake made by purchasing departments is assuming that contracts for the purchase of machinery signed under CIF or FOB terms do not incur contractor tax. Conversely, if signed under DDP terms, contractor tax is automatically payable on the entire value.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, note that the nature of contractor tax depends on whether the foreign organization performs services related to the goods within Vietnamese territory. Even with an FOB contract, if the seller sends experts to Vietnam to provide installation guidance and training, the cost of that service (or the entire contract if it cannot be separated) is still subject to contractor tax.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Neglecting the procedure of submitting settlement documents when terminating a contract.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many businesses declare and pay contractor tax in full with each payment to foreign partners, but neglect to file a final contractor tax return upon completion of the contract.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 252\/2026\/ND-CP, the deadline for submitting tax settlement documents is the last day of the third month from the date the contract ends. The lack of tax settlement declaration forms 02\/NTNN or 04\/NTNN causes data on the tax authority&#039;s centralized tax management system to be suspended. This creates significant difficulties for businesses when they later carry out VAT refund procedures or procedures for closing their tax code or dissolving the company.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To thoroughly address the aforementioned risks, the solution from MAN \u2013 Master Accountant Network supports businesses in reviewing their entire international trade contract system, standardizing payment document preparation processes, and representing businesses in carrying out a complete package of accurate tax declaration and settlement procedures with the authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 4113\/QNI-QLDN2 of 2026 from the Quang Ninh Provincial Tax Department provides timely and practical guidance, clarifying business concerns regarding the obligation to submit contractor tax declarations and VAT policies for construction contracts. The accurate application of the forms system according to Circular 89\/2026\/TT-BTC, along with the deadlines for declaration and settlement stipulated in Decree 252\/2026\/N\u0110-CP, provides a solid foundation for businesses to maintain legal compliance and financial security.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Official Document 4113\/QNI-QLDN2 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Which agency issued Official Document 4113\/QNI-QLDN2 and to whom does it apply?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 4113\/QNI-QLDN2 issued by the Quang Ninh Provincial Tax Department on August 17, 2026. This document applies to Vietnamese enterprises and export processing enterprises that have transactions involving the purchase and sale of goods and components, imports from bonded warehouses, or construction and machinery installation contracts with foreign contractors.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>If a business files monthly contractor tax returns but does not incur any deductions, is it still required to submit a tax return?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 4113\/QNI-QLDN2 and Circular 20\/2026\/TT-BTC, businesses that pay taxes on behalf of others on a monthly basis are not required to submit contractor tax declarations if there are no tax deductions for goods imported from bonded warehouses or free trade zones for the production of export goods during the month.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What is the deadline for submitting contractor tax returns for each transaction?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 1, Article 10 of Decree 252\/2026\/ND-CP, the deadline for submitting contractor tax declaration documents for each transaction is no later than the 10th day following the date the tax liability arises.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What forms are included in the contractor tax settlement dossier using the direct method?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Circular 89\/2026\/TT-BTC, the settlement dossier includes: Settlement Declaration Form No. 02\/NTNN, Appendix List of Foreign Contractors Form No. 02-1\/NTNN, and Appendix List of Subcontractors Form No. 02-2\/NTNN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Are construction contracts for supplying machinery to export processing zones eligible for VAT rate 0%?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The value of construction and machinery installation services provided to export processing enterprises is subject to VAT rate 0% if all conditions regarding contracts, non-cash bank payment documents, and customs declarations (for machinery and equipment) are met.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4113\/QNI-QLDN2 \u0111\u01b0\u1ee3c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh ban h\u00e0nh ng\u00e0y 17\/8\/2026 nh\u1eb1m th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Trong b\u1ed1i c\u1ea3nh c\u00e1c v\u0103n b\u1ea3n ph\u00e1p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7906"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7906\/revisions"}],"predecessor-version":[{"id":7911,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7906\/revisions\/7911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7908"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}