According to provisions of Circular No. 103/2014/TT-BTC, foreign organizations will be considered as foreign contractors and are subject to foreign contractor withholding tax if: Carrying out business in Vietnam dna earning income in Vietnam under a contract; Supply of goods for export and import on the spot in Vietnam, except for processing and re-exporting goods for foreign organizations and individuals; Delivering the goods under Incoterms at the seller’s risk to the territory of Vietnam; Entering into contracts in your name through authorized parties in Vietnam; Distributing part or all of goods/services in Vietnam and meeting one of the conditions (i) retaining ownership of the goods; (ii) responsible for the cost of distribution, advertising, marketing and quality of goods/services; or (iii) retain the right to adjust the selling price; Exercising import-export and distribution rights in Vietnam, trading goods for export or selling to Vietnamese traders.