The General Department of Taxation issued Official Letter 4066 / TCT - DNL on the handling of foreign contractor tax on free product warranty on September 8, 2017.
According to this, for the free product warranty in which the conditions
are stated in the agreement when selling and the deadline is stated, it
is not subject to foreign contractor tax.
This guarantee is considered to be the responsibility of the selling company
for transportation to foreign countries, or the border because they do
not provide any additional services in Vietnam. In addition, it is thought
that the sales company has a responsibility to bear the risk to the destination
and the related expenses.