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blue-check Regarding withholding tax on brokerage commission

Official letter No. 56687/CTHN-TTHT dated December 23rd, 2021 of the Department of Taxation of Ha Noi city regarding withholding tax on brokerage commission
Posted: 30/12/2021 7:24:56 AM | Latest updated: 3/1/2022 4:51:33 PM (GMT+7) | LuatVietnam: 5368 | Vietlaw: 545
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VietlawOnline

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 ).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 545
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vnflag pdficon CV56687-23122021CTHN.pdf
vnflag wordicon CV56687-23122021CTHN.docx
enflag pdficon CV56687-23122021CTHN[VLO].pdf
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