VietlawOnline

blue-check Regarding withholding tax upon buying goods, services of foreign suppliers

Official letter No. 8203/CTHN-TTHT dated February 28th, 2023 of Department of Taxation of Ha Noi regarding withholding tax policy
Posted: 1/3/2023 7:17:28 AM | Latest updated: 2/3/2023 8:36:08 AM (GMT+7) | LuatVietnam: 5648 | Vietlaw: 601
VietlawOnline

The obligations to declare, withhold and pay withholding tax on behalf of foreign contractors upon buying goods, services of foreign suppliers are regulated at Article 81 of Circular No. 80/2021/TT-BTCstatus2 .

According, in case a foreign supplier has made taxpayer registration, tax declaration and tax payment in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of Circular No. 80/2021/TT-BTCstatus2 , the Vietnamese buyer shall not have to declare, withhold and pay tax on behalf of the former.

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. 601

Files attachment

vnflag pdficon CV8203_28022023CTHN.pdf
vnflag wordicon CV8203_28022023CTHN.docx
enflag wordicon CV8203_28022023CTHN[VLO].docx

Timeline

No data

Tax of Contractor

blue-check Regarding withholding tax upon buying goods, services of foreign suppliers
blue-check Issues relating to withholding tax
blue-check Regarding declaration of withholding tax upon buying services from foreign suppliers
blue-check Regarding withholding tax upon buying the right to use foreign platform
blue-check Issues relating to withholding tax upon buying air tickets online
blue-check Regarding withholding tax in relation to international transportation services
blue-check Regarding separation of value of supplies and equipment for tax calculation by construction contractors
blue-check It is exempt from withholding tax if the foreign party has made taxpayer registration in Vietnam
blue-check Regarding withholding tax on goods sale and purchases services provided via term contracts
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 Regarding tax policy applicable to the case of leasing online advertising services on foreign websites
blue-check Regarding tax policies applicable to foreign contractors
blue-check Cases of service provision exempt from withholding tax
blue-check How to calculate withholding tax in relation to software services
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