What are kết quả bóng đá trực tiếp requirements for taxpayer who is a foreign contractor in Vietnam?

What are kết quả bóng đá trực tiếp types of taxes that foreign contractors in Vietnam are required to pay?

According to Article 5 ofCircular 103/2014/TT-BTCkết quả bóng đá trực tiếp provisions are as follows:

Applicable taxes

1. Foreign contractors and foreign sub-contractors that are business organizations are liable for value-added tax (VAT), corporate income tax (CIT) according to kết quả bóng đá trực tiếp guidelines in this Circular.

2. Foreign contractors and foreign sub-contractors that are foreign individuals conducting business are liable for VAT according to kết quả bóng đá trực tiếp guidelines in this Circular, and personal income tax (PIT) according to kết quả bóng đá trực tiếp law on PIT.

3. For other taxes, fees, and charges, foreign contractors and foreign sub-contractors shall comply with kết quả bóng đá trực tiếp current legal documents on other taxes, fees, and charges.

Thus, when conducting business in Vietnam, foreign contractors are required to pay kết quả bóng đá trực tiếp following taxes:

- Foreign contractors that are business organizations are required to fulfill obligations for VAT and CIT.

- Foreign contractors that are foreign individuals conducting business are required to fulfill obligations for VAT according to kết quả bóng đá trực tiếp guidelines in this Circular, and PIT according to kết quả bóng đá trực tiếp law on PIT.

- For other taxes, fees, and charges, foreign contractors shall comply with kết quả bóng đá trực tiếp current legal documents on other taxes, fees, and charges.

What are kết quả bóng đá trực tiếp requirements for taxpayer who is a foreign contractor in Vietnam?(Image from kết quả bóng đá trực tiếp Internet)

What are kết quả bóng đá trực tiếp requirements fortaxpayer who is a foreign contractor in Vietnam?

Based on Article 4 ofCircular 103/2014/TT-BTC, kết quả bóng đá trực tiếp provisions are as follows:

Taxpayer

1. Foreign contractors and foreign sub-contractors must ensure kết quả bóng đá trực tiếp requirements stipulated in Article 8 Section 2 Chapter II or Article 14 Section 4 Chapter II, doing business in Vietnam or having income in Vietnam. kết quả bóng đá trực tiếp business is conducted based on a contractor agreement with Vietnamese organizations or individuals or with other foreign organizations or individuals doing business in Vietnam, based on a sub-contractor agreement.

kết quả bóng đá trực tiếp determination of whether a foreign contractor or foreign sub-contractor has a permanent establishment in Vietnam or is a resident entity in Vietnam shall be in accordance with kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Law on Corporate Income Tax, kết quả bóng đá trực tiếp Law on Personal Income Tax, and guiding documents.

In kết quả bóng đá trực tiếp case where a Double Tax Avoidance Agreement that kết quả bóng đá trực tiếp Socialist Republic of Vietnam has signed includes different provisions concerning permanent establishments or residency status, kết quả bóng đá trực tiếp provisions of that Agreement shall apply.

2. Organizations established and operating under Vietnamese law, organizations registered to operate under Vietnamese law, other organizations, and individuals conducting business, who purchase services, services associated with goods or pay for income generated in Vietnam based on contractor contracts or sub-contractor contracts; purchase goods in kết quả bóng đá trực tiếp form of domestic export-import or according to international commercial terms (Incoterms); distribute goods, provide services on behalf of foreign organizations and individuals in Vietnam (hereinafter collectively referred to as kết quả bóng đá trực tiếp Vietnamese Party) include:

- Business organizations established under kết quả bóng đá trực tiếp Law on Enterprises, kết quả bóng đá trực tiếp Law on Investment, and kết quả bóng đá trực tiếp Law on Cooperatives;

- Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, armed units, professional units, and other organizations;

- Petroleum contractors operating under kết quả bóng đá trực tiếp Law on Petroleum;

- Branches of foreign companies allowed to operate in Vietnam;

- Foreign organizations or representatives of foreign organizations allowed to operate in Vietnam;

- Ticket offices, agents in Vietnam of foreign airlines with kết quả bóng đá trực tiếp right to transport to and from Vietnam, directly transport or jointly operate;

- Organizations and individuals providing maritime services of foreign shipping lines; representatives in Vietnam of foreign logistic companies, foreign courier companies;

- Securities companies, securities issuers, fund management companies, commercial banks where foreign investment funds or foreign organizations open investment accounts;

- Other organizations in Vietnam;

- Individuals conducting business in Vietnam.

Taxpayers as guided in Clause 2, Article 4, Chapter I, have kết quả bóng đá trực tiếp responsibility to withhold value-added tax and corporate income tax as instructed in Section 3, Chapter II, before making payments to foreign contractors and foreign sub-contractors.

Thus, a taxpayer who is a foreign contractor must comply with kết quả bóng đá trực tiếp following regulations:

- Have a permanent establishment in Vietnam, or be a resident entity in Vietnam;

- Business duration in Vietnam according to kết quả bóng đá trực tiếp contractor agreement, sub-contractor agreement of 183 days or more from kết quả bóng đá trực tiếp effective date of kết quả bóng đá trực tiếp contractor agreement, sub-contractor agreement;

- Apply Vietnamese accounting policies and perform Tax Registration, with a tax code issued by kết quả bóng đá trực tiếp tax authorities.

- Conduct business in Vietnam or have income in Vietnam.

Note: kết quả bóng đá trực tiếp determination of whether a foreign contractor or foreign sub-contractor has a permanent establishment in Vietnam, or is a resident entity in Vietnam shall follow kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Law on Corporate Income Tax, kết quả bóng đá trực tiếp Law on Personal Income Tax, and guiding documents.

- In kết quả bóng đá trực tiếp case where a Double Tax Avoidance Agreement that kết quả bóng đá trực tiếp Socialist Republic of Vietnam has signed includes different provisions concerning permanent establishments or residency status, kết quả bóng đá trực tiếp provisions of that Agreement shall apply.

What is kết quả bóng đá trực tiếp Form 04-DK-TCT Tax Registration Declaration for foreign contractors in Vietnam?

According to Appendix I List of tax code status issued together withCircular 105/2020/TT-BTC, Form 04-DK-TCT is kết quả bóng đá trực tiếp Tax Registration Declaration Form for foreign contractors issued as follows:

Download Form 04-DK-TCT Tax Registration Declaration for foreign contractors, foreign sub-contractors, and Joint Operating partners.