Official letter No. 42536/CTHN-TTHT
dated August 29th, 2022 of the Department of Taxation of Ha Noi city regarding tax declaration made by foreign contractors
Posted: 5/9/2022 10:16:31 AM | Latest updated: 7/9/2022 2:04:51 PM (GMT+7) | LuatVietnam: 5531
| Vietlaw: 576
According to clause 1 Article 81 of Circular No. 80/2021/TT-BTC, Vietnamese enterprises that buy goods, services from foreign suppliers have to withhold, pay withholding tax on behalf of the suppliers if they have not made direct taxpayer registration, tax declaration and tax payment in Vietnam according to Article 76, 77, 78 and 79 of this Circular.
If the foreign suppliers have made taxpayer registration and directly declare and pay tax in Vietnam, the Vietnamese enterprises must not withhold and pay withholding tax on their behalf.
Ms Phuong Thao (VietlawOnline.com)
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