Có phải chịu thuế nhà thầu trong trường hợp doanh nghiệp nước ngoài ký hợp đồng thực hiện bảo trì phần mềm thiết bị ở trực tiếp bóng đá euro hôm nay?
Are foreign enterprises subject to contractor tax when signing contracts for maintenance of software and equipment in xem bóng đá trực tiếp vtv2?
Pursuant to Clause 1, Article 1 ofCircular 103/2014/TT-BTC, it is stipulated as follows:
Applicable Subjects
The guidance in this Circular applies to the following subjects (except for cases specified in Article 2, Chapter I):
1. Foreign organizations conducting business with a permanent establishment in xem bóng đá trực tiếp vtv2 or without a permanent establishment in xem bóng đá trực tiếp vtv2; foreign individuals conducting business, being residents in xem bóng đá trực tiếp vtv2 or non-residents in xem bóng đá trực tiếp vtv2 (hereinafter collectively referred to as Foreign Contractor, Foreign Subcontractor) conducting business in xem bóng đá trực tiếp vtv2 or generating income arising in xem bóng đá trực tiếp vtv2 based on contracts, agreements, or commitments between the Foreign Contractor and Vietnamese organizations, individuals or between Foreign Contractors and Foreign Subcontractors to carry out part of the Contractor Contract.
2. Foreign organizations, individuals providing goods in xem bóng đá trực tiếp vtv2 in the form of on-the-spot import-export and generating income in xem bóng đá trực tiếp vtv2 based on contracts signed between foreign organizations, individuals with enterprises in xem bóng đá trực tiếp vtv2 (excluding cases of processing and re-exporting goods to foreign organizations, individuals) or distributing goods in xem bóng đá trực tiếp vtv2 or providing goods under delivery terms of international trade clauses - Incoterms where the seller bears the risks related to the goods into xem bóng đá trực tiếp vtv2 territory.
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Thus,foreign enterprises are subject to contractor tax when signing contracts to carry out maintenance of software and equipment in xem bóng đá trực tiếp vtv2.
Are foreign enterprises subject to contractor tax when signing contracts for maintenance of software and equipment in xem bóng đá trực tiếp vtv2? (Image from the Internet)
Whatis contractor tax in xem bóng đá trực tiếp vtv2?
Currently, the contractor tax is not specifically defined in any document; however, it can be understood through some specific regulations:
Pursuant to Clauses 27, 28, and 29, Article 4 of theBidding Law 2023as follows:
- Subcontractor:is an organization or individual who signs a contract with the main contractor to participate in construction; consulting; non-consulting; related services of the package for providing goods; work belonging to a mixed package.
- Special Subcontractor:is a subcontractor performing important work of the package proposed by the main contractor in the bidding dossier, proposal dossier based on requirements of capability, experience in the invitation for bids, requirement dossier.
- Foreign Contractor:** is an organization established under foreign law or an individual with foreign nationality participating in bidding.
Simultaneously, according to Article 1 ofCircular 103/2014/TT-BTC, which stipulates subjects applying this contractor tax include:
[1]Foreign organizations conducting business with a permanent establishment in xem bóng đá trực tiếp vtv2 or without a permanent establishment in xem bóng đá trực tiếp vtv2; foreign individuals conducting business, being residents in xem bóng đá trực tiếp vtv2 or non-residents (collectively referred to as Foreign Contractors, Foreign Subcontractors) conducting business in xem bóng đá trực tiếp vtv2 or generating income arising in xem bóng đá trực tiếp vtv2 based on contracts, agreements, or commitments between the Foreign Contractor and Vietnamese organizations, individuals or between Foreign Contractors and Foreign Subcontractors to carry out part of the Contractor Contract.
[2]Foreign organizations, individuals providing goods in xem bóng đá trực tiếp vtv2 in the form of on-the-spot import-export and generating income in xem bóng đá trực tiếp vtv2 based on contracts signed between foreign organizations, individuals with enterprises in xem bóng đá trực tiếp vtv2 (excluding cases of processing and return of goods to foreign organizations, individuals) or distributing goods in xem bóng đá trực tiếp vtv2 or providing goods under delivery terms of international trade clauses - Incoterms where the seller bears the risks related to the goods into xem bóng đá trực tiếp vtv2 territory.
[3]Foreign organizations, individuals performing a part or the whole business distribution of goods, providing services in xem bóng đá trực tiếp vtv2 where the foreign organization, individual remains the owner of goods handed over to Vietnamese organizations or is responsible for distribution costs, advertising, marketing, quality of services, quality of goods delivered to Vietnamese organizations or sets the selling prices of goods or services supplied; including cases of authorizing or hiring some Vietnamese organizations to perform part of the distribution services, other related services concerning the sale of goods in xem bóng đá trực tiếp vtv2.
[4]Foreign organizations, individuals through Vietnamese organizations, individuals to negotiate and sign contracts in the name of foreign organizations, individuals.
[5]Foreign organizations, individuals exercising their right of export, import, distribution in the Vietnamese market, buying goods for export, selling goods to Vietnamese traders according to commercial law.
Thus,from these regulations, it can be understood that contractor tax is a type of tax applied to individuals, organizations that are foreign contractors, foreign subcontractors when conducting business or having income in xem bóng đá trực tiếp vtv2.
Which 5 entities are not subject to contractor tax in xem bóng đá trực tiếp vtv2?
According to Article 2 ofCircular 103/2014/TT-BTC, entitiesnot applying contractor tax include:
- Foreign organizations or individuals conducting business in xem bóng đá trực tiếp vtv2 as prescribed by the Law on Investment, Law on Petroleum, Law on Credit Institutions.
- Foreign organizations, individuals supplying goods to Vietnamese organizations, individuals without associated services performed in xem bóng đá trực tiếp vtv2 in the following forms:
+ Delivering goods at foreign border gates: the seller bears all responsibilities, costs, risks related to the export of goods and delivering goods at foreign border gates; the buyer bears all responsibilities, costs, risks related to receiving, transporting goods from foreign border gates to xem bóng đá trực tiếp vtv2 (including cases of delivering goods at foreign border gates with warranty terms as seller's responsibility and obligation).
+ Delivering goods at xem bóng đá trực tiếp vtv2 border gates: the seller bears all responsibilities, costs, risks related to goods until the delivery point at xem bóng đá trực tiếp vtv2 border gates; the buyer bears all responsibilities, costs, risks related to receiving, transporting goods from xem bóng đá trực tiếp vtv2 border gates (including cases of delivering goods at xem bóng đá trực tiếp vtv2 border gates with warranty terms as the seller's responsibility and obligation).
- Foreign organizations, individuals earning income from services provided and consumed outside xem bóng đá trực tiếp vtv2.
- Foreign organizations, individuals providing the following services to Vietnamese organizations, individuals where services are performed abroad:
+ Repairing means of transport (aircraft, aircraft engines, aircraft components, sea vessels), machinery, equipment (including submarine cables, transmission equipment), with or without accompanying replacement materials, equipment;
+ Advertising, marketing (except advertising, marketing on the internet);
+ Investment and trade promotion;
+ Brokerage: selling goods, providing services abroad;
+ Training (except online training);
+ Revenue sharing (payment fees) for international telecommunications services between xem bóng đá trực tiếp vtv2 and abroad where such services are performed outside xem bóng đá trực tiếp vtv2, services leasing transmission lines and satellite bandwidth of foreign countries as prescribed by the Telecommunications Law; Revenue sharing (payment fees) for international postal services between xem bóng đá trực tiếp vtv2 and abroad as prescribed by the Postal Law, international postal treaties xem bóng đá trực tiếp vtv2 is a signatory to where such services are performed outside xem bóng đá trực tiếp vtv2.
- Foreign organizations, individuals using bonded warehouses, inland ports (ICD) as storage facilities for supporting international transport, transit, transshipment, storage, or for processing by other enterprises.
