Which types vtv2 trực tiếp bóng đá hôm nay taxes must foreign contractors pay when doing business in Vietnam?
Which types vtv2 trực tiếp bóng đá hôm nay taxes must foreign contractors pay when doing business in Vietnam?
According to Article 5 vtv2 trực tiếp bóng đá hôm nayCircular 103/2014/TT-BTC:
Applicable Taxes
1. Foreign contractors and foreign subcontractors as business entities shall fulfill the obligations vtv2 trực tiếp bóng đá hôm nay value-added tax (VAT) and corporate income tax (CIT) as guided in this Circular.
2. Foreign contractors and foreign subcontractors as individuals conducting business shall fulfill the obligations vtv2 trực tiếp bóng đá hôm nay VAT as guided in this Circular and personal income tax (PIT) as per the laws on PIT.
3. For other types vtv2 trực tiếp bóng đá hôm nay taxes, fees, and charges, foreign contractors and foreign subcontractors shall comply with the current legal documents on taxes, fees, and charges.
Thus, when doing business in Vietnam, foreign contractors must pay the following types vtv2 trực tiếp bóng đá hôm nay taxes:
- Foreign contractors and foreign subcontractors as business entities shall fulfill the obligations vtv2 trực tiếp bóng đá hôm nay VAT and CIT as guided in this Circular.
- Foreign contractors and foreign subcontractors as individuals conducting business shall fulfill the obligations vtv2 trực tiếp bóng đá hôm nay VAT as guided in this Circular and PIT as per the laws on PIT.
- For other types vtv2 trực tiếp bóng đá hôm nay taxes, fees, and charges, foreign contractors and foreign subcontractors shall comply with the current legal documents on taxes, fees, and charges.
What is the Form for tax declaration for foreign contractors doing business in Vietnam?
The Form for tax declaration for foreign contractors doing business in Vietnam is stipulated in Form No. 01/NTNN issued together withCircular No. 80/2021/TT-BTC:
Download Form for tax declaration for foreign contractors doing business in Vietnam
Which types vtv2 trực tiếp bóng đá hôm nay taxes must foreign contractors pay when doing business in Vietnam?(Image from Internet)
What are taxable incomes for CIT vtv2 trực tiếp bóng đá hôm nay foreign organizations doing business in Vietnam?
Based on Article 7 vtv2 trực tiếp bóng đá hôm nayCircular 103/2014/TT-BTC, the taxable income for CIT vtv2 trực tiếp bóng đá hôm nay foreign organizations doing business in Vietnam includes:
(1). Taxable income for CIT vtv2 trực tiếp bóng đá hôm nay foreign contractors and foreign subcontractors is income arising from the provision and distribution vtv2 trực tiếp bóng đá hôm nay goods; the provision vtv2 trực tiếp bóng đá hôm nay services and services associated with goods in Vietnam based on contractor agreements and subcontractor agreements (except as stipulated in Article 2, Chapter I vtv2 trực tiếp bóng đá hôm nayCircular 103/2014/TT-BTC).
(2). When goods are supplied in the following forms: the delivery point is within Vietnam's territory (except as stipulated in Clause 5, Article 2, Chapter I vtv2 trực tiếp bóng đá hôm nayCircular 103/2014/TT-BTC); or the supply vtv2 trực tiếp bóng đá hôm nay goods accompanied by services conducted in Vietnam such as marketing services, trade promotion activities, post-sale services, installation services, test-run, warranty, maintenance, replacement, and other services associated with the supply vtv2 trực tiếp bóng đá hôm nay goods (including free accompanying services), regardless vtv2 trực tiếp bóng đá hôm nay whether these services are included in the contract value, the taxable income for CIT vtv2 trực tiếp bóng đá hôm nay the foreign contractor and foreign subcontractor is the total value vtv2 trực tiếp bóng đá hôm nay goods and services.
(3). Income arising in Vietnam for the foreign contractor and foreign subcontractor is any income received in any form based on contractor agreements and subcontractor agreements (except as stipulated in Article 2, Chapter I vtv2 trực tiếp bóng đá hôm nayCircular 103/2014/TT-BTC), irrespective vtv2 trực tiếp bóng đá hôm nay the location vtv2 trực tiếp bóng đá hôm nay business activities vtv2 trực tiếp bóng đá hôm nay the foreign contractor and foreign subcontractor.
Taxable income for foreign contractors and foreign subcontractors in specific cases includes:
- Income from the transfer vtv2 trực tiếp bóng đá hôm nay ownership rights, usage rights vtv2 trực tiếp bóng đá hôm nay assets; transfer vtv2 trực tiếp bóng đá hôm nay participation rights in economic contracts/projects in Vietnam, transfer vtv2 trực tiếp bóng đá hôm nay property rights in Vietnam.
- Income from royalties, which are any income paid for the use or transfer vtv2 trực tiếp bóng đá hôm nay intellectual property rights and technology transfer, software copyright (including payments for the use and transfer vtv2 trực tiếp bóng đá hôm nay author's rights and ownership rights over works; transfer vtv2 trực tiếp bóng đá hôm nay industrial property rights; technology transfer, software copyright).
"Author's rights, ownership rights over works," "Industrial property rights," "Technology transfer" as defined in the Civil Code, the Intellectual Property Law,Technology Transfer Law 2017, and their guiding documents.
- Income from the transfer, liquidation vtv2 trực tiếp bóng đá hôm nay assets.
- Interest income: income from the lender from any form vtv2 trực tiếp bóng đá hôm nay lending, whether or not such loan is secured, whether or not the lender enjoys the borrower's profit; income from interest on deposits (except for interest on deposits vtv2 trực tiếp bóng đá hôm nay foreign individuals and interest on deposits for maintaining operation in Vietnam by diplomatic missions, representative offices vtv2 trực tiếp bóng đá hôm nay international organizations, and non-governmental organizations in Vietnam), including any rewards accompanying deposit interest (if any); income from delayed payment interest as stipulated in contracts; income from bond interest, bond discounting (except for tax-exempt bonds), treasury bills; income from interest on certificates vtv2 trực tiếp bóng đá hôm nay deposit.
Interest income includes any fees that the Vietnamese party must pay according to the contract.
- Income from the transfer vtv2 trực tiếp bóng đá hôm nay securities.
- Compensation and damages received from contract breaching partners.
- Other incomes as stipulated by law.
