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
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)
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