Official letter No. 44297/CTHN-TTHT
dated September 9th, 2022 of the Department of Taxation of Ha Noi city regarding tax declaration with regard to advertising activity on Facebook
Posted: 12/9/2022 9:36:40 AM | Latest updated: 19/9/2022 7:49:42 AM (GMT+7)
| LuatVietnam: 5535
According to clause 1 Article 81 of Circular No. 80/2021/TT-BTC, in case an overseas advertising service supplier registered to declare and pay tax in Vietnam, the service buyer shall not withhold, declare and pay withholding tax on behalf of the overseas supplier.
With regard to purchased goods, services, if they are used for serving the manufacture or sale of VATable goods/services and meet the conditions at Article 15 of Circular No. 219/2013/TT-BTC (amended at clause 10 Article 1 of Circular No. 26/2015/TT-BTC), input VAT on the goods, services shall be deducted in full.
Ms Phuong Thao (VietlawOnline.com)
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