Official letter No. 17832/CTHN-TTHT
dated April 4th, 2023 of the Department of Taxation of Ha Noi city regarding declaration of withholding tax
Posted: 7/4/2023 7:22:07 AM | Latest updated: 11/4/2023 3:32:27 PM (GMT+7) | LuatVietnam: 5674
| Vietlaw: 606
In case a company buys services from overseas suppliers (such as Google, Facebook), if these overseas suppliers have made taxpayer registration, directly declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of Circular No. 80/2021/TT-BTC , the Company shall not declare, withhold and pay payable tax on behalf of the foreign contractors according to the regulations at Circular No. 103/2014/TT-BTC .
Input VAT on goods, services that are used for serving the manufacture or sale of VATable goods/services shall be deducted in full if the conditions on VAT deduction regulated at Article 15 of Circular No. 219/2013/TT-BTC (amended, supplemented at clause 10 Article 1 of Circular No. 26/2015/TT-BTC , Article 1 of Circular No. 173/2016/TT-BTC) are met.
Ms Phuong Thao (VietlawOnline.com)
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