The Ministry of Finance (MoF) issued Circular 60/2012/TT-BTC (Circular 60/2012) to replace Circular 134/2008/TT-BTC (and its amendments), and is generally effective from 27 May 2012 (see effective dates below). The significant points are noted below: Scope The following are now subject to FCWT in Vietnam, foreign contractors who: -   supply goods in Vietnam through indirect import/export arrangements (i.e. domestically purchase from and sell Vietnamese entities); -   sell goods under the commercial terms of DDP/DAT/DAP (i.e. goods delivered and/or the title is transferred in Vietnam); -   provide online advertising and marketing services, and online training services, even though these services are performed...