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blue-check Thanh lý tài sản tại Việt Nam phải trích nộp 1% thuế nhà thầu English attachment

Công văn số 40743/CTHN-TTHT ngày 18/8/2022 của Cục Thuế TP. Hà Nội về việc kê khai thuế đối với nhà thầu nước ngoài (4 trang)
Posted: 19/8/2022 10:52:03 AM | Latest updated: 24/8/2022 9:18:00 AM (GMT+7) | LuatVietnam: 5523 | Vietlaw: 575
LuatVietnam

Theo quy định tại khoản 3 Điều 7 Thông tư 103/2014/TT-BTC, doanh nghiệp nước ngoài nếu phát sinh hoạt động thanh lý tài sản tại Việt Nam cũng phải kê khai nộp thuế TNDN nhà thầu.

Mức thuế phải nộp bằng 1% doanh thu tính thuế (khoản 2 Điều 13 Thông tư 103/2014/TT-BTC ).

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Tax of Contractor

blue-check It is exempt from withholding tax if the foreign party has made taxpayer registration in Vietnam
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 Cases of service provision exempt from withholding tax
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
blue-check Cases in which withholding tax must be withheld before making payments to foreign contractors
blue-check Regarding withholding tax upon provision of complimentary attached services
blue-check Regarding withholding tax upon buying foreign brand name
blue-check Regarding withholding tax incurred by parent company outside Vietnam upon proving loans for subsidiary companies in Vietnam
blue-check Regarding tax incentives under Treaties
blue-check Regarding withholding tax upon import of machinery associated with software
blue-check Regarding withholding tax policy
blue-check Alienation of shares in Vietnam shall be subject to withholding tax
blue-check Regarding witholiding tax on income from loan interest
blue-check How to pay withholding upon supplying goods under DAP term
blue-check Regarding withholding tax upon transferring ownership of goods in transit deposited in bonded warehouses