In case a foreign company earns incomes from performing the brokerage for cargo transportation service from Vietnam abroad, it shall be subject to withholding tax according to Circular No. 103/2014/TT-BTC.
In which, the withholding tax to be paid include 5% value added tax and 5% enterprise income tax (clause 2 Article 13 of Circular No. 103/2013/TT-BTC ).
|Published||Vietlaw's Newsletter No. 545|