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
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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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