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blue-check Regarding tax on incomes from provision of online services of foreigners

Official letter No. 8210/CTHN-TTHT dated March 14th, 2022 of the Department of Taxation of Ha Noi city regarding declaration and payment of tax in incomes from online service provision of individuals
Posted: 17/3/2022 7:54:45 AM | Latest updated: 10/5/2022 9:35:20 AM (GMT+7) | LuatVietnam: 5413 | Vietlaw: 559
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Based on clause 1 Article 2, clause 2 Article 6 of Circular No. 40/2021/TT-BTCstatus2 , the Department of Taxation of Ha Noi city assumes that if a foreign individual residing in Vietnam earns incomes from performing online digital information services from 100 million VND/year, he/she has to declare and pay taxes.

The payable taxes include 2% personal income tax and 5% value added tax, paid under separate declarations (Appendix I of Circular No. 40/2021/TT-BTCstatus2 ).

If the foreign individual is eligible for PIT exemption under an Agreement on avoidance of double taxation, he/she shall prepare the application for tax exemption according to Clause 13 Article 16 of Circular No. 156/2013/TT-BTCstatus1 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 559
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