Official letter No. 3468/CTHN-TTHT
dated February 1st, 2023 of the Department of Taxation of Ha Noi city regarding tax policy
Posted: 7/2/2023 8:04:26 AM | Latest updated: 8/2/2023 4:37:20 PM (GMT+7) | LuatVietnam: 5632
According to Article 81 of Circular No. 80/2021/TT-BTC , the responsibility to withhold, pay tax on behalf of a foreign contractor upon buying services of a foreign supplier only applies to the case where the foreign supplier has yet to register taxpayer in Vietnam.
In contrast, if the foreign supplier has registered taxpayer in Vietnam (according to Article 76 thru Article 79 of Circular No. 80/2021/TT-BTC ), the buyer shall not pay tax on behalf of the foreign supplier.
Ms Phuong Thao (VietlawOnline.com)
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