Official Letter No. 2324/CT-CS dated July 8, 2025, issued by the Tax Department regarding requests for tax exemption or reduction for foreign transport enterprises under Double Taxation Avoidance Agreements (DTAAs)

With respect to the issuance of results for tax exemption and reduction dossiers under tax treaties for subsequent years, once the notification has been issued using Form No. 03-1/MGTH, if the foreign transport enterprise (FTE) continues its business operations in the same manner without any changes, it is not required to resubmit the application dossier for tax exemption or reduction under the tax treaty, and the tax authority will not reissue the notification using Form No. 03-1/MGTH.

In the event that the FTE undergoes any changes to the information previously submitted in Form No. 01/HTQT, it must resubmit a revised application for tax exemption or reduction under the tax treaty, together with the relevant supporting documents reflecting such changes (e.g., Certificate of Residence, Power of Attorney for subsequent years, etc.). In such case, the tax authority shall issue a new notification using Form No. 03-1/MGTH based onthe FTE’s actual operations.

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