Vietnam Legal Documents Database

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Topic >> Tax-of-Contractor
  • fa-check-circle Official Letter No. 3428/TCT-CS - Regarding withholding tax on charges for payment intermediary services ( 7-Sep-2018)
    According to this Official letter, in case a foreign organization acts as the payment intermediary for transactions of goods sale and service provision between Vietnamese enterprises, the charges shall be subject to withholding tax. The sellers shall be responsible for deducting, paying withholding tax before making payment for service charges. read more
  • fa-check-circle Official Letter No. 49272/CT-TTHT - Regarding withholding tax incurred by a parent company upon leasing machinery to subsidiary company ( 16-Jul-2018)
    According to Article 1 of Circular No. 103/2014/TT-BTC, in case a parent company outside Vietnam earns income in Vietnam from leasing machinery to its subsidiary company, the parent company shall be subject to withholding tax. read more
  • fa-check-circle Official Letter No. 6600/CT-TTHT - Regarding withholding tax on compensation ( 6-Jul-2018)
    According to this Official letter, in case a foreign company receives an amount of compensation for breach of a sale contract from a company in Vietnam, the foreign company shall be subject to withholding tax in terms of enterprise income tax (EIT) at the tax rate of 2% (Clause 2 Article 13 of Circular No. 103/2014/TT-BTC). read more
  • fa-check-circle Official Letter No. 42300/CT-TTHT - Regarding withholding tax on insurance compensation ( 20-Jun-2018)
    According to opinions of the Department of Ha Noi city, in case a foreign construction contractor (who pays tax according to the combined method) buys insurance for works in Vietnam and receives compensation upon occurring works – related incident, the amount of insurance compensation shall be subject to withholding tax, regardless of such amount is lower or greater than expense of overcoming the incident. read more
  • fa-check-circle Official Letter No. 5706/CT-TTHT - Regarding withholding tax upon purchasing the right to use software from a foreign provider ( 14-Jun-2018)
    According to Clause 2.a Article 13 of Circular No. 103/2014/TT-BTC, incomes from software copyright shall be subject to enterprise income tax (EIT) at the rate of 10% upon revenue. read more
  • fa-check-circle Official Letter No. 2157/TCT-CS - Regarding withholding tax on postal delivery service ( 4-Jun-2018)
    According to Clause 4 Article 2 of Circular No. 103/2014/TT-BTC, for delivery service, it is only subject to withholding tax in the term of the route from Vietnam to foreign countries. The route from foreign countries to Vietnam shall be exempt from withholding tax.
  • fa-check-circle Official Letter No. 37304/CT-TTHT - Regarding withholding tax on compensation for foreign contractor ( 4-Jun-2018)
    According to Official letter, in case an enterprise in Vietnam signs a contract (e.g. contract on sale of shares) with a foreign party, then, because of some reasons, the contract cannot be performed and the Vietnamese party has to refund the amount of money already received, this amount is not considered income and therefore, it shall not be subject to withholding tax. read more
  • fa-check-circle Official Letter No. 2044/TCT-CS - Regarding taxable revenue of foreign sub-contractors when they transfer part of their work to Vietnamese sub-contractors ( 28-May-2018)
    According to Clause 1 Article 13 of Circular No. 103/2014/TT-BTC, in case foreign sub-contractors transfer part of their work to Vietnamese sub-contractors but these Vietnamese sub-contractors are not named in the list of contractors enumerated under the contractor contract, the foreign sub-contractors shall not be eligible to deduct taxable revenue corresponding to the work already transferred.
  • fa-check-circle Official Letter No. 2638/CT-TTHT - Regarding withholding tax in case of cancellation of contract signed with foreign party ( 9-Apr-2018)
    According to Clause 1 Article 1 of Circular No. 103/2014/TT-BTC, in principle, obligation to payment of withholding tax is arisen only when the foreign party does business or earns income in Vietnam. read more
  • fa-check-circle Official Letter No. 2438/CT-TTHT - Regarding withholding tax on commissions on brokerage outside Vietnam ( 2-Apr-2018)
    According to Clause 3 Article 2 of Circular No. 103/2014/TT-BTC, incomes from services provided and consumed outside Vietnam shall be exempt from withholding tax. read more
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