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.
|Published||Vietlaw's Newsletter No. 475|
|Circular 103/2014/TT-BTC - Quy định mới về thuế nhà thầu (áp dụng từ 1/10/2014)|
|Circular 219/2013/TT-BTC - Hướng dẫn kê khai, hoàn thuế GTGT|