Official letter No. 9302/CTHN-TTHT
dated March 6th, 2023 of the Department of Taxation of Ha Noi city regarding tax declaration made by foreign contractors
Posted: 7/3/2023 1:26:10 PM | Latest updated: 9/3/2023 5:32:24 PM (GMT+7)
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Foreign enterprises, organizations that conduct transactions of securities transfer in Vietnam have to pay withholding tax according to the regulations at Circular No. 103/2014/TT-BTC .
Particularly, they have to pay 10% enterprise income tax according to Article 13 of Circular No. 103/2014/TT-BTC. With regard to value added tax, it shall be exempt according to point d clause 8 Article 4 of Circular No. 219/2013/TT-BTC .
Ms Phuong Thao (VietlawOnline.com)
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