Posted on October, 02 2023

WWF-Viet Nam would like to inform all interested Bidders the clarifications to the Request for Proposals of Tender Ref. FY24-0475 “Consultancy services for an analysis of the macro-economic risks arising to society from sand extraction in the Vietnamese Mekong Delta”, as bellows:

1. Form 2 of Technical Proposal Template – “Declaration of Undertaking”

Please use the Form 2 – Declaration of Undertaking, as attached.

2. Foreign Contractor Tax (FCT)

Legal documents guiding the Foreign Contractor Tax are as follows:

• Circular No. 103/2014/TT-BTC August 06, 2014 providing Guidelines for Fulfilment of Tax Liability of Foreign Entities Doing Business in Viet Nam or Earning Income in Viet Nam - attached file;
• Circular No.: 80/2021/TT-BTC September 29, 2021 providing Instructions for Implementation of Some Articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP October 19, 2020 of the Government detailing some Articles of the Law on Tax Administration - attached file;
• Tax rate and the formular is set in “FCT-Formula” - attached file.

 Accordingly, for Bidders who are non-Vietnamese citizens or entities,
- WWF-Viet Nam is defined as Taxpayer who is obligated to withhold VAT and CIT before paying to foreign contractor and WWF-Viet Nam will report, pay the FCT to State budget on behalf of foreigner contractor (Article 4 of Circular No. 103/2014/TT-BTC);
- WWF-Viet Nam who is the entity in Viet Nam withholding and paying FCT on behalf of foreign contractor will send a formal request to Tax Department for confirmation of FCT obligation that has been paid and completed in Viet Nam (Article 70 of Circular No.0/2021/TT-BTC).
 
Interested Bidders can also find more information on the advertisement of Tender Ref. FY24-0475 “Consultancy services for an analysis of the macro-economic risks arising to society from sand extraction in the Vietnamese Mekong Delta” at:
WWF-VIET NAM: CALLS FOR PROPOSALS - Consultancy services for an analysis of the macro-economic risks arising to society from sand extraction in the Vietnamese Mekong Delta | WWF (panda.org)