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How much does the Foreign Contractor Tax? Is it deducted?

Foreign Contractor Tax (FTC) is applicable to foreign individuals and organizations who earn incomes in business activities in Vietnam. How to determine the FCT? Is it deducted or not? Please get a deeper understanding of FCT in the following post.
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Hot policies take effect on March 2023

In March, there are many new regulations which are applicable such as the Law on Anti-Money laundering 2022, increase in levels of the allowance for laborers working in dangerous, hazardous conditions, tightening the management on receiving religious donations or grants…..
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Conditions for foreigners to work in Vietnam

Many enterprises must hire foreign laborers to work beside Vietnamese laborers depending on the nature of the work.  Thus what are the conditions for foreigners to work in Vietnam?