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blue-check Regarding deduction of VAT paid on behalf of foreign contractors

Official letter No. 77563/CT-TTHT dated August 21st, 2020 of the Department of Taxation of Ha Noi city regarding deduction of value added tax (VAT) paid on behalf of foreign contractors
Posted: 4/9/2020 9:18:08 AM | Latest updated: 11/9/2020 1:57:14 PM (GMT+7) | LuatVietnam: 5042

VietlawOnline

VAT paid on behalf of foreign contractors if meets the requirements of dossiers, documents as regulated at Clause 10 Article 1 of Circular No. 26/2015/TT-BTCstatus2 and is the VAT on goods and services serving the manufacture or sale of VATable goods/services, it shall be deducted.

Accordingly, in case a company buys service of a foreign contractor and pays VAT on behalf of the latter, if the above-mentioned conditions are met, the company is eligible to declare for deduction of such VAT.

Ms Phuong Thao (VietlawOnline.com)
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