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blue-check Cases of service provision exempt from withholding tax

Official letter No. 34794/CTHN-TTHT dated July 18th, 2022 of the Department of Taxation of Ha Noi city regarding withholding tax policy
Posted: 20/7/2022 7:19:57 AM | Latest updated: 28/7/2022 3:41:42 PM (GMT+7) | LuatVietnam: 5503
VietlawOnline

According to clause 3, clause 4 Article 2 of Circular No. 103/2014/TT-BTC, foreign enterprises shall be exempt from withholding tax in Vietnam when they perform these activities:

- Provision of services which are performed and consumed outside Vietnam;

- Provision of the following services for Vietnamese customers but these services are performed outside Vietnam: advertising and marketing (except for internet-based advertising and marketing); investment and trade promotion; brokerage: selling goods, providing services abroad; training (except for online training).

Ms Phuong Thao (VietlawOnline.com)
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