VietlawOnline

blue-check It is exempt from paying withholding tax on behalf of foreign contractors if they have made taxpayer registration in Vietnam

Official letter No. 42536/CTHN-TTHT dated August 29th, 2022 of the Department of Taxation of Ha Noi city regarding tax declaration made by foreign contractors
Posted: 5/9/2022 10:16:31 AM | Latest updated: 7/9/2022 2:04:51 PM (GMT+7) | LuatVietnam: 5531 | Vietlaw: 576
VietlawOnline

According to clause 1 Article 81 of Circular No. 80/2021/TT-BTC, Vietnamese enterprises that buy goods, services from foreign suppliers have to withhold, pay withholding tax on behalf of the suppliers if they have not made direct taxpayer registration, tax declaration and tax payment in Vietnam according to Article 76, 77, 78 and 79 of this Circular.

If the foreign suppliers have made taxpayer registration and directly declare and pay tax in Vietnam, the Vietnamese enterprises must not withhold and pay withholding tax on their behalf.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Not found

Penalty document

Unknown

Information

Effective date Unknown
Expired date Unknown
Published Vietlaw's Newsletter No. 576

Files attachment

enflag pdficon CV42536-29082022CTHN[VLO].pdf

Timeline

No data

Tax of Contractor

blue-check It is exempt from withholding tax if the foreign party has made taxpayer registration in Vietnam
blue-check Regarding withholding tax upon provision of technology – based utilities
blue-check It is exempt from paying withholding tax on behalf of foreign contractors if they have made taxpayer registration in Vietnam
blue-check Foreign contractors are required to pay 1% withholding tax upon liquidating assets in Vietnam
blue-check Regarding withholding tax upon selling shares in Vietnam
blue-check Cases of service provision exempt from withholding tax
blue-check Regarding responsibility to declare and pay withholding tax
blue-check Issues relating to withholding tax
blue-check Issues relating to declaration of withholding tax
blue-check Cases in which withholding tax must be withheld before making payments to foreign contractors
blue-check Regarding withholding tax upon provision of complimentary attached services
blue-check Regarding withholding tax upon buying foreign brand name
blue-check Regarding withholding tax incurred by parent company outside Vietnam upon proving loans for subsidiary companies in Vietnam
blue-check Regarding tax incentives under Treaties
blue-check Regarding withholding tax upon import of machinery associated with software
blue-check Regarding withholding tax policy
blue-check Alienation of shares in Vietnam shall be subject to withholding tax
blue-check Regarding witholiding tax on income from loan interest
blue-check How to pay withholding upon supplying goods under DAP term
blue-check Regarding withholding tax upon transferring ownership of goods in transit deposited in bonded warehouses