What is đá bóng trực tiếp full text of Circular 103 on contractor tax in Vietnam? What are đá bóng trực tiếp 05 entities which are exempt from contractor tax in Vietnam under Circular 103?

What is đá bóng trực tiếp full text of Circular 103 on contractor tax in Vietnam?

Circular 103 on contractor tax is preciselyThông tư 103/2014/TT-BTC

According to Article 1 ofCircular 103/2014/TT-BTCregarding contractor tax, đá bóng trực tiếp applicable entities are stipulated as follows:

đá bóng trực tiếp guidelines in this Circular apply to đá bóng trực tiếp following entities (except for đá bóng trực tiếp cases stated in Article 2, Chapter I):

- Foreign organizations conducting business with a permanent establishment in Vietnam or without a permanent establishment in Vietnam; foreign individuals conducting business who are residents in Vietnam or non-residents (collectively referred to as foreign contractors, foreign subcontractors) conducting business in Vietnam or deriving income in Vietnam based on a contract, agreement, or commitment between đá bóng trực tiếp foreign contractor with Vietnamese organizations or individuals, or between đá bóng trực tiếp foreign contractor and đá bóng trực tiếp foreign subcontractor to carry out part of đá bóng trực tiếp contractor's work.

- Foreign organizations or individuals providing goods in Vietnam in đá bóng trực tiếp form of domestic import-export and deriving income in Vietnam based on a contract signed between đá bóng trực tiếp foreign organization, individual with enterprises in Vietnam (except for cases of processing and exporting goods to foreign organizations or individuals) or distributing goods in Vietnam or supplying goods under delivery conditions of international commercial terms - Incoterms, where đá bóng trực tiếp seller bears đá bóng trực tiếp risk related to đá bóng trực tiếp goods until they reach Vietnamese territory.

Example 1:

- Case 1: Foreign enterprise X signs a contract to purchase fabric from Vietnamese enterprise A, concurrently designates enterprise A to deliver đá bóng trực tiếp fabric to Vietnamese enterprise B (in đá bóng trực tiếp form of domestic import-export as per legal regulations). Enterprise X derives income in Vietnam based on đá bóng trực tiếp contract signed between enterprise X and enterprise B (enterprise X sells fabric to enterprise B).

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Thông tư 103/2014/TT-BTCof Circular 103 on contractor tax.

What is đá bóng trực tiếp full text of Circular 103 on contractor tax in Vietnam? What are đá bóng trực tiếp 05 entities which are exempt from contractor tax in Vietnamunder Circular 103? (Image from đá bóng trực tiếp Internet)

What are đá bóng trực tiếp 05 entities which are exempt fromcontractor tax in Vietnamunder Circular 103?

Based on Article 2 ofCircular 103/2014/TT-BTC, đá bóng trực tiếp five entities which are exempt from contractor tax under Circular 103 include:

đá bóng trực tiếp guidelines in this Circular do not apply to:

[1]Foreign organizations and individuals conducting business in Vietnam under đá bóng trực tiếp provisions of đá bóng trực tiếp Law on Investment, Law on Petroleum, Law on Credit Institutions.

[2]Foreign organizations and individuals providing goods to Vietnamese organizations and individuals without accompanying services performed in Vietnam in đá bóng trực tiếp following forms:

- Delivering goods at đá bóng trực tiếp foreign port of departure: đá bóng trực tiếp seller is responsible for all responsibilities, costs, and risks related to đá bóng trực tiếp export and delivery of goods at đá bóng trực tiếp foreign port of departure; đá bóng trực tiếp buyer bears all responsibilities, costs, and risks related to receiving goods, transporting goods from đá bóng trực tiếp foreign port of departure to Vietnam (including đá bóng trực tiếp case where goods are delivered at đá bóng trực tiếp foreign port of departure with accompanying warranty terms as đá bóng trực tiếp responsibility and obligation of đá bóng trực tiếp seller).

- Delivering goods at đá bóng trực tiếp Vietnamese port of entry: đá bóng trực tiếp seller assumes all responsibilities, costs, and risks related to đá bóng trực tiếp goods until đá bóng trực tiếp point of delivery at đá bóng trực tiếp Vietnamese port of entry; đá bóng trực tiếp buyer absorbs all responsibilities, costs, and risks associated with receiving goods and transporting goods from đá bóng trực tiếp Vietnamese port of entry (including cases where goods are delivered at đá bóng trực tiếp Vietnamese port of entry with accompanying warranty terms as đá bóng trực tiếp responsibility and obligation of đá bóng trực tiếp seller).

[3]Foreign organizations and individuals earning income from services that are provided and consumed outside Vietnam.

[4]Foreign organizations and individuals providing đá bóng trực tiếp following services to Vietnamese organizations and individuals where đá bóng trực tiếp services are performed abroad:

- Repairing means of transport (aircraft, aircraft engines, aircraft parts, seagoing ships), machinery, and equipment (including submarine cables, transmission devices), whether or not they include replacement materials and equipment;

- Advertising and marketing (except advertising and marketing on đá bóng trực tiếp internet);

[5]Foreign organizations and individuals using bonded warehouses and inland container depots (ICD) as stores of goods to support international transportation, transit, transshipment, storage, or for other enterprises to process.

Which entity is đá bóng trực tiếp taxpayer for contractor tax in Vietnam?

According to Article 4 ofCircular 103/2014/TT-BTC, đá bóng trực tiếp taxpayers for contractor tax are stipulated as follows:

-Foreign contractors and foreign subcontractors who meet đá bóng trực tiếp conditions stipulated in Article 8 of Section 2, Chapter II or Article 14 of Section 4, Chapter II, conducting business in Vietnam or deriving income in Vietnam. đá bóng trực tiếp business is conducted based on a contractor contract with Vietnamese organizations or individuals or with other foreign organizations or individuals conducting business in Vietnam based on a subcontractor contract.

Determining whether a foreign contractor or foreign subcontractor has a permanent establishment in Vietnam or is a resident is governed by đá bóng trực tiếp Corporate Income Tax Law, đá bóng trực tiếp Personal Income Tax Law, and related guiding documents.

In cases where a Double Tax Avoidance Agreement signed by đá bóng trực tiếp Socialist Republic of Vietnam provides different provisions on permanent establishments or residences, such agreements shall prevail.

- Organizations established and operating under Vietnamese law, registered under Vietnamese law, other organizations, and individuals conducting business: purchasing services or goods attached to services, or paying income arising in Vietnam based on a contractor or subcontractor contract; purchasing goods under domestic import-export or international commercial terms (Incoterms); distributing goods, providing services on behalf of foreign organizations and individuals in Vietnam (hereinafter referred to as đá bóng trực tiếp Vietnamese Party), including:

+ Business organizations established under đá bóng trực tiếp Enterprise Law, Investment Law, and Cooperative Law;

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

+ Petroleum contractors operating under đá bóng trực tiếp Petroleum Law;

+ Branches of foreign companies permitted to operate in Vietnam;

+ Foreign organizations or foreign representatives allowed to operate in Vietnam;

+ Ticket offices, agencies in Vietnam of foreign airlines with đá bóng trực tiếp right to transport to and from Vietnam, direct transportation, or jointly venture;

+ Organizations or individuals conducting maritime transport services of foreign carriers; agents in Vietnam of foreign logistics firms, express delivery firms;

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

+ Other organizations in Vietnam;

+ Individual producers conducting business in Vietnam.

Taxpayers as guided in clause 2, Article 4, Chapter I are responsible for deducting đá bóng trực tiếp value added tax and corporate income tax as guided in Section 3, Chapter II before payment to foreign contractors, foreign subcontractors.