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blue-check Foreign contractors have to pay tax when they earn incomes generated in Vietnam

Official letter No. 878/TCT-CS dated March 22nd, 2023 of the General Department of Taxation regarding withholding tax policy
Posted: 24/4/2023 8:10:23 AM | Latest updated: 25/4/2023 3:30:56 PM (GMT+7) | LuatVietnam: 5685 | Vietlaw: 608
VietlawOnline

The General Department of Taxation assumes that in case foreign contractors earn incomes generated in Vietnam on the basis of contracts, agreements and they do not belong to the exceptional cases according to Article 2 of Circular No. 103/2014/TT-BTC, they have to pay withholding tax.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 608

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Tax of Contractor

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blue-check Regarding refund of overpaid withholding tax
blue-check Issues relating to withholding tax incurred by overseas service suppliers
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blue-check Regarding cases where foreign contractors are exempt from withholding tax
blue-check Foreign contractors have to pay tax when they earn incomes generated in Vietnam
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blue-check Issues relating to withholding tax
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blue-check Regarding withholding tax on goods sale and purchases services provided via term contracts
blue-check Regarding withholding tax upon provision of technology – based utilities
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