blue-check Regarding withholding tax on image repository access service

Official letter No. 79494/CT-TTHT dated August 28th, 2020 of the Department of Taxation of Ha Noi city regarding withholding tax policy applicable to copyright
Posted: 9/9/2020 2:15:27 PM | Latest updated: 14/9/2020 3:12:14 PM (GMT+7) | LuatVietnam: 5043 | Vietlaw: 475


According to this Official letter, in case a foreign enterprise earns income from provision of the image repository access service for a project in Vietnam, it shall be subject to withholding tax.

However, depending on nature of the income which is whether the income from copyright or not, rates for calculation of withholding tax are different. If it is the income from copyright, the foreign enterprise shall not be subject to value added tax (VAT) and shall apply 10% for calculation of enterprise income tax (EIT).

In contrast, if the income is not the income from copyright, withholding to be paid includes 5% VAT and 5% EIT.

Ms Phuong Thao (
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PublishedVietlaw's Newsletter No. 475
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