TPM, being a professional tax consultancy firm with in-depth knowledge of tax regulations in Vietnam, approached the challenge of determining contractor tax obligations related to AWS's cloud computing services for BTS with a meticulous strategy. The initial step involved comprehensive discussions with BTS's Board of Directors and the finance and accounting department to gain a thorough understanding of BTS's operational model.

Furthermore, TPM conducted a thorough examination of all relevant documents pertaining to the services provided by AWS, referencing current legal documents to provide BTS with advice on determining taxable entities and the obligations for contractor tax declarations for AWS.

Following the review, TPM concluded that, given the nature of the cloud computing services offered by AWS to BTS, there are substantial grounds to categorize this as a non-VAT software service. Consequently, AWS is not subject to VAT obligations in the context of contractor tax declarations.

Recognizing the complexity of the business and aiming to safeguard BTS's interests while mitigating future risks, TPM drafted a letter and submitted it to the Ho Chi Minh City Tax Department, seeking feedback on this matter.