VietlawOnline

blue-check Issues relating to withholding tax

Official letter No. 27325/CTHN-TTHT dated June 14th, 2022 of the Department of Taxation of Ha Noi city regarding withholding tax
Posted: 20/6/2022 9:55:08 AM | Latest updated: 5/7/2022 5:39:40 PM (GMT+7) | LuatVietnam: 5482 | Vietlaw: 568
VietlawOnline

According to point b.2 clause 1 Article 13 of Circular No. 103/2014/TT-BTC, in case a foreign contractor assigns part of work to Vietnamese subcontractors or foreign subcontractors (paying tax by the declaration method or the combined method) and these subcontractors are named in the list of subcontractors enumerated under the contractor contract, when calculating and paying tax, the main contractor shall be deducted the value of the work assigned to the subcontractors.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 568

Files attachment

vnflag pdficon CV27325-14062022CTHN.pdf
vnflag wordicon CV27325-14062022CTHN.docx
enflag pdficon CV27325-14062022CTHN[VLO].pdf

Timeline

No data

Tax of Contractor

blue-check Cases of service provision exempt from withholding tax
blue-check Regarding responsibility to declare and pay withholding tax
blue-check Issues relating to withholding tax
blue-check Issues relating to declaration of withholding tax
blue-check Cases in which withholding tax must be withheld before making payments to foreign contractors
blue-check Regarding withholding tax upon provision of complimentary attached services
blue-check Regarding withholding tax upon buying foreign brand name
blue-check Regarding withholding tax incurred by parent company outside Vietnam upon proving loans for subsidiary companies in Vietnam
blue-check Regarding tax incentives under Treaties
blue-check Regarding withholding tax upon import of machinery associated with software
blue-check Regarding withholding tax policy
blue-check Alienation of shares in Vietnam shall be subject to withholding tax
blue-check Regarding witholiding tax on income from loan interest
blue-check How to pay withholding upon supplying goods under DAP term
blue-check Regarding withholding tax upon transferring ownership of goods in transit deposited in bonded warehouses
blue-check Regarding withholding tax policy applicable to goods imported under the DDU term
blue-check Regarding withholding tax on commissions from brokerage service performed outside Vietnam
blue-check Regarding withholding tax on image repository access service
blue-check Provision of service of machinery maintenance in Vietnam shall be subject to withholding tax
blue-check Regarding payment of licensing fees on behalf of foreign contractors