The Ministry of Finance issued the Official Letter 15888 / BTC-CST on the time of application of the Foreign Policyholder Tax (FCT) tax rate on the use rights of the trademark on November 7, 2016.
In the current Official Letter, the FCT's tax rate on the right of use
of the trademark is clearly stated as Value-added Tax (VAT) 5% and Income
Tax (CIT) 10%. The official letter of this time stipulated the time of
its application.
Specifically, before VAT exemption and CIT 10% before 2 November 2016,
if tax withholding has been withheld, no correction declaration is necessary.
In the case after that, you must correct the FCT declaration and pay the
VAT portion.