{"id":10980,"date":"2025-03-17T13:42:38","date_gmt":"2025-03-17T06:42:38","guid":{"rendered":"https:\/\/cdlaf.vn\/?p=10980"},"modified":"2025-03-17T15:46:36","modified_gmt":"2025-03-17T08:46:36","slug":"foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods","status":"publish","type":"post","link":"https:\/\/cdlaf.vn\/en\/foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods\/","title":{"rendered":"Foreign contractor tax: Taxable entities and accurate calculation methods"},"content":{"rendered":"<p>In the context of global economic integration, many foreign enterprises are providing services or performing contracts in Vietnam. To ensure fair and transparent tax obligations, Vietnamese law clearly regulates the Foreign Contractor Tax \u2013 a tax applied to foreign organizations and individuals deriving income in Vietnam. However, not everyone fully understands the taxable subjects and the precise tax calculation methods, leading to challenges in tax declaration and compliance.<\/p>\n<p>This article will clarify who is subject to Foreign Contractor Tax, cases eligible for exemptions or reductions, and the detailed tax calculation methods under current regulations. By understanding these aspects, enterprises and individuals can fulfill their tax obligations correctly and avoid legal and financial risks.<\/p>\n<figure id=\"attachment_10892\" aria-describedby=\"caption-attachment-10892\" style=\"width: 599px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10892 size-medium\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-599x400.jpg\" alt=\"\" width=\"599\" height=\"400\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-599x400.jpg 599w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-1198x800.jpg 1198w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-768x513.jpg 768w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-1536x1025.jpg 1536w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/02\/pexels-leeloothefirst-8962452-2-2048x1367.jpg 2048w\" sizes=\"auto, (max-width: 599px) 100vw, 599px\" \/><figcaption id=\"caption-attachment-10892\" class=\"wp-caption-text\">Sourcd: pexels-leeloothefirst-8962452<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents:<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #a32411;color:#a32411\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #a32411;color:#a32411\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/cdlaf.vn\/en\/foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods\/#1_Definition_of_Foreign_Contractor_Tax\" >1. Definition of Foreign Contractor Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/cdlaf.vn\/en\/foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods\/#2_Entities_Subject_to_Foreign_Contractor_Tax\" >2. Entities Subject to Foreign Contractor Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cdlaf.vn\/en\/foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods\/#3_Entities_Exempt_from_Foreign_Contractor_Tax\" >3. Entities Exempt from Foreign Contractor Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/cdlaf.vn\/en\/foreign-contractor-tax-taxable-entities-and-accurate-calculation-methods\/#SEND_CONSULTATION_REQUEST\" >SEND CONSULTATION REQUEST<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Definition_of_Foreign_Contractor_Tax\"><\/span>1. Definition of Foreign Contractor Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Currently, Vietnamese law does not provide an official definition of Foreign Contractor Tax (FCT) within its legal documents. However, in practice, FCT refers to a tax regime applied to foreign organizations and individuals deriving income in Vietnam through the provision of services or the supplying goods.<\/p>\n<p>FCT is not a distinct tax but rather a combination of three fundamental taxes :<\/p>\n<ul>\n<li><strong>Value-Added Tax (VAT):<\/strong> Applied to the added value of goods and services supplied by foreign contractors in Vietnam.<\/li>\n<li><strong>Corporate Income Tax (CIT):<\/strong> Imposed on the taxable profits earned by foreign entities from business activities in Vietnam.<\/li>\n<li><strong>Personal Income Tax (PIT):<\/strong> Applicable to income received by foreign individuals working in Vietnam under contractor agreements.<\/li>\n<\/ul>\n<p>The implementation of FCT ensures tax equity between domestic enterprises and foreign contractors while enabling the government to effectively manage tax revenue. Depending on the contractual structure and payment methods, the calculation of FCT varies, requiring businesses and individuals to understand the relevant regulations to comply correctly and mitigate legal risks.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Entities_Subject_to_Foreign_Contractor_Tax\"><\/span>2. Entities Subject to Foreign Contractor Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under current Vietnamese regulations, Foreign Contractor Tax (FCT) applies to foreign organizations and individuals conducting business in Vietnam or deriving income from Vietnam. The entities subject to FCT include the following:<\/p>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Providing Services or Conducting Business in Vietnam\u00a0<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>Foreign organizations with or without permanent establishments in Vietnam.<\/li>\n<li>Foreign individuals engaged in business activities, regardless of their residency status in Vietnam.<\/li>\n<li>These entities (collectively referred to as Foreign Contractors or Foreign Subcontractors) derive income from business activities in Vietnam under a contract, agreement, or other legally binding commitment with Vietnamese organizations or individuals. They may also subcontract with other foreign contractors to fulfill part of a primary contract.<\/li>\n<\/ul>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Supplying Goods in Vietnam and Deriving Income<\/strong><\/p>\n<p>FCT applies in the following cases:<\/p>\n<ul>\n<li>Foreign enterprises supplying goods under an on-the-spot import-export arrangement, deriving income from a contract with a Vietnamese enterprise.<\/li>\n<li>Foreign organizations or individuals distributing goods in Vietnam or supplying goods under international commercial terms (Incoterms), where the seller assumes risks related to the goods upon their arrival in Vietnamese territory.<\/li>\n<li>Note: A foreign enterprise that merely processes goods and returns them to a foreign counterparty is not subject to FCT.<\/li>\n<\/ul>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Engaged in <\/strong><strong>Goods <\/strong><strong>Distribution or Service Provision in Vietnam<\/strong><\/p>\n<p>FCT applies where foreign organizations or individuals conduct business in Vietnam while retaining significant control over their commercial operations. This includes situations where the foreign entity:<\/p>\n<ul>\n<li>Retains ownership of goods even after their delivery to a Vietnamese entity.<\/li>\n<li>Bears costs related to distribution, advertising, marketing, or ensuring product or service quality in Vietnam.<\/li>\n<li>Exercises control over pricing for goods or services sold in Vietnam.<\/li>\n<li>Appoints or contracts with a Vietnamese organization to provide distribution or sales-related services while maintaining substantial oversight of such activities.<\/li>\n<\/ul>\n<p>Foreign enterprises in this category remain liable for FCT, even if they do not have a physical presence in Vietnam, provided they exert significant economic influence over the Vietnamese market.<\/p>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Contracting Through a Vietnamese Intermediary<\/strong><\/p>\n<p>FCT applies to foreign entities that do not directly enter into contracts but authorize a Vietnamese organizations or individuals to conduct the following activities on their behalf:<\/p>\n<ul>\n<li>Negotiating and executing contracts, where the contract remains under the foreign entity\u2019s name.<\/li>\n<li>Engaging in joint business activities with Vietnamese organizations or individuals, resulting in income sourced from Vietnam.<\/li>\n<\/ul>\n<p>The use of an intermediary does not exempt a foreign contractor from FCT obligations, and they remain liable under Vietnamese tax law.<\/p>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Engaged in Import, Export, and Distribution in Vietnam<\/strong><\/p>\n<p>FCT is also levied on foreign entities engaged in trade activities in Vietnam, including:<\/p>\n<ul>\n<li>Exercising the rights to import, export, and distribute goods within Vietnam.<\/li>\n<li>Purchasing goods in Vietnam for export or selling goods to Vietnamese traders in accordance with Vietnamese commercial law.<\/li>\n<\/ul>\n<p>Foreign organizations participating in supply chain activities\u2014regardless of their operational structure\u2014may be liable for FCT if their income is sourced from Vietnam.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Entities_Exempt_from_Foreign_Contractor_Tax\"><\/span>3. Entities Exempt from Foreign Contractor Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Although Foreign Contractor Tax (FCT) is broadly applicable to foreign organizations and individuals deriving income from Vietnam, certain exceptions exist under <strong>Article 2 of Circular 103\/2014\/TT-BTC<\/strong>. These exemptions apply in the following cases:<\/p>\n<p><strong>Foreign <\/strong><strong>Organizations<\/strong><strong> and Individuals Operating Under Specialized Laws<\/strong><\/p>\n<p>Foreign organizations and individuals conducting business in Vietnam under specific regulatory frameworks, such as the Law on Investment, the Law on Petroleum, and the Law on Credit Institutions, are exempt from FCT. These sectors have distinct tax obligations regulated by their respective legal frameworks.<\/p>\n<p><strong>Foreign Entities Supplying Goods Without Associated Services in Vietnam<\/strong><\/p>\n<p>Foreign entities that supply goods to Vietnamese entities but do not directly provide associated services in Vietnam are not subject to FCT. Specific cases include:<\/p>\n<ul>\n<li>Delivery at an overseas border checkpoint:\n<ul>\n<li>The seller assumes all responsibilities, costs, and risks related to exporting the goods and delivering them at the foreign border checkpoint.<\/li>\n<li>The Vietnamese buyer assumes responsibility for transporting the goods into Vietnam, even if the contract includes warranty provisions provided by the seller.<\/li>\n<\/ul>\n<\/li>\n<li>Delivery at a Vietnamese border checkpoint:\n<ul>\n<li>The seller assumes all responsibilities, costs, and risks related to the goods until delivery at the Vietnamese border checkpoint.<\/li>\n<li>The Vietnamese buyer assumes responsibility for handling and transporting the goods within Vietnam, even if the contract includes warranty provisions provided by the seller.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>If a foreign entity merely sells goods without providing related services in Vietnam, it is not subject to FCT.<\/p>\n<p><strong>Foreign Entities Providing Services Performed and Consumed Entirely Outside Vietnam<\/strong><\/p>\n<p>Services rendered and consumed entirely outside Vietnam are exempt from FCT. This exemption applies to:<\/p>\n<ul>\n<li><strong>Repairs of transport vehicles, machinery, and equipment:<\/strong> Includes aircraft, aircraft engines, aircraft components, ships, transmission equipment, and undersea cables, with or without the supply of spare parts.<\/li>\n<li><strong>International advertising and marketing services:<\/strong> Except for online advertising, marketing activities conducted entirely outside Vietnam are not subject to FCT.<\/li>\n<li>Investment and trade promotion activities conducted overseas.<\/li>\n<li><strong>Brokerage services:<\/strong> Foreign entities brokering the sale of goods or provision of services outside Vietnam are not subject to FCT.<\/li>\n<li><strong>Training services:<\/strong> Training programs conducted outside Vietnam are exempt. However, online training (e-learning) may be subject to FCT if consumed by individuals in Vietnam.<\/li>\n<li>Revenue sharing from telecommunications and postal services:\n<ul>\n<li>International telecommunications charges between Vietnam and foreign countries.<\/li>\n<li>Fees for leasing foreign transmission lines and satellite bandwidth under Vietnam\u2019s Telecommunications Law.<\/li>\n<li>International postal service charges between Vietnam and foreign countries under the Postal Law and applicable international agreements.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Foreign Entities Using Bonded Warehouses or Inland Container Depots (ICDs) for Trade Facilitation<\/strong><\/p>\n<p>Foreign enterprises that only use bonded warehouses or inland container depots (ICDs) for storage, international transportation, transit, transshipment, or processing are not subject to FCT. This ensures that FCT applies only to business activities with direct economic impact on Vietnam\u2019s domestic market, while transit and transshipment activities remain tax-exempt.<\/p>\n<p>To conclude, Foreign Contractor Tax does not apply to entities operating under specialized laws, selling goods without providing services in Vietnam, offering services performed entirely outside Vietnam, or using bonded warehouses and ICDs solely for trade facilitation. Accurately determining tax-exempt entities allows foreign enterprises to optimize tax obligations while ensuring Vietnamese businesses comply with withholding and reporting requirements when engaging with foreign partners.<\/p>\n<p><strong><em>Time of writing:<\/em><\/strong> 19\/02\/2025<\/p>\n<p><em>The article contains general information which is of reference value, in case you want to receive legal opinions on issues you need clarification on, please get in touch with our Lawyer \u00a0at\u00a0 <a href=\"https:\/\/mail.google.com\/mail\" target=\"_blank\" rel=\"noopener\"><strong>info@cdlaf.vn<\/strong><\/a><\/em><\/p>\n<div class=\"content-post-nd\">\n<div style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5519 size-full aligncenter\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png\" alt=\"\" width=\"1080\" height=\"600\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png 1080w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-720x400.png 720w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-768x427.png 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/div>\n<\/div>\n<div class=\"content-post-nd\">\n<p><strong>Why choose CDLAF\u2019s service?<\/strong><\/p>\n<ul class=\"li-content\">\n<li>We provide effective and comprehensive legal solutions that help you save money and maintain compliance in your business;<\/li>\n<li>We continue to monitor your legal matters even after the service is completed and update you when there are any changes in the Vietnamese legal system;<\/li>\n<li>Our system of forms and processes related to labor and personnel is continuously built and updated and will be provided as soon as the customer requests it;<\/li>\n<li>As a Vietnamese law firm, we have a thorough understanding of Vietnam&#8217;s legal regulations, and grasp the psychology of employees, employers, and working methods at competent authorities;<\/li>\n<li>CDLAF&#8217;s team of lawyers has many years of experience in the field of labor and enterprises, as well as human resources and financial advisory.<\/li>\n<li>Strict information security procedures throughout the service performance and even after the service is completed.<\/li>\n<\/ul>\n<\/div>\n<p><strong style=\"color: #a32411;\">You can refer for more information:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/conditions-for-establishing-a-company-operating-in-the-logistics-field\/\">Conditions for establishing a company operating in the logistics field<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/conditions-for-conducting-organization-of-conventions-and-trade-shows-a-legal-perspective-and-advice-for-foreign-investors\/\">Conditions for conducting Organization of Conventions and Trade Shows: A legal perspective and advice for Foreign Investors<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/legal-requirements-for-organizing-various-types-of-events-in-vietnam-a-comprehensive-guide-for-investors\/\">Legal requirements for organizing various types of events in Vietnam: A comprehensive guide for investors<\/a><\/li>\n<\/ul>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f2681-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"2681\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/10980#wpcf7-f2681-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"2681\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f2681-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<h2 class=\"tt-form\"><span class=\"ez-toc-section\" id=\"SEND_CONSULTATION_REQUEST\"><\/span>SEND CONSULTATION REQUEST\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><label>Full name<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"full-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"full-name\" \/><\/span><br \/>\n<label>Email<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span><br \/>\n<label>Phone Number<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span><br \/>\n<label>Message<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"coment\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"coment\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner btn-yellow\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>In the context of global economic integration, many foreign enterprises are providing services or performing contracts in Vietnam. To ensure fair and transparent tax obligations, Vietnamese law clearly regulates the Foreign Contractor Tax \u2013 a tax applied to foreign organizations and individuals deriving income in Vietnam. However, not everyone fully understands the taxable subjects and&#8230;<\/p>\n","protected":false},"author":4,"featured_media":10892,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-10980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/10980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/comments?post=10980"}],"version-history":[{"count":2,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/10980\/revisions"}],"predecessor-version":[{"id":10982,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/10980\/revisions\/10982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media\/10892"}],"wp:attachment":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media?parent=10980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/categories?post=10980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/tags?post=10980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}