Uni 07-10-2014 - Guidance on tax policy for transaction contract of future goods

According to official letter No. 4207/TCT-CS:

For transaction contract of future goods:

• VAT: transaction contract of future goods is not imposed VAT.
• CIT :

• If transaction contract of future goods is appropriate to business lines in business registration certificate, it is considered the principal activities of an enterprise.
• If transaction contract of future goods is not appropriate to business lines in business registration certificate, it is recognized as other income