Official letter No. 4643/CTHN-TTHT dated February 10th, 2023 of the Department of Taxation of Ha Noi city regarding withholding tax policy

The Department of Taxation of Ha Noi city notes that in case an overseas supplier has made taxpayer registration, tax declaration and payment in Vietnam according to the regulations at Article 76, Article 77, Article 78, Article 79 of Circular No. 80/2021/TT-BTC , the Vietnamese party shall not declare, withhold and payable tax on behalf of the overseas supplier when it buys goods, services.

In principle conditions for deduction of input VAT shall be carried out according to Article 15 of Circular No. 219/2013/TT-BTC (amended, supplemented at clause 10 Article 1

of Circular No. 26/2015/TT-BTC and Article 1 of Circular No. 173/2016/TT-BTC).