trực tiếp bóng đá k+Template for Foreign Contractor Tax Declaration Form 01/NTNN? Which Organizations or Individuals Are Required to Pay Foreign Contractor Tax?
Form 01/NTNN for Foreign Contractor Tax Declaration
Which form is Form 01/NTNN for foreign contractor tax declaration? Which organizations and individuals are required to pay foreign contractor tax?Template for the Foreign Contractor Tax Declaration Form 01/ntnn?
trực tiếp bóng đá k+ Appendix 2 issued with Circular 80/2021/TT-BTC, there is a regulation for the foreign contractor tax declaration form 01/ntnn.
See details and download the declaration form hereDownload
Foreign contractor tax declaration form 01/ntnn? Which organizations and individuals are required to pay foreign contractor tax? (Image from the Internet)
Which organizations and individuals are required to pay foreign contractor tax?
Article 1 of Circular 103/2014/TT-BTC specifies the subjects liable to foreign contractor tax as follows:
Subjects liable
The guidance trực tiếp bóng đá k+ this Circular applies to the following subjects (except as provided trực tiếp bóng đá k+ Article 2, Chapter I):
Foreign organizations doing business with or without a permanent establishment trực tiếp bóng đá k+ Vietnam; foreign individuals doing business who are residents or non-residents of Vietnam (hereinafter collectively referred to as Foreign Contractors, Foreign Subcontractors) doing business trực tiếp bóng đá k+ Vietnam or having income arising trực tiếp bóng đá k+ Vietnam based on contracts, agreements, or commitments between Foreign Contractors and Vietnamese organizations or individuals, or between Foreign Contractors and Foreign Subcontractors to perform part of the work of the contractor contract.
Foreign organizations and individuals supplying goods trực tiếp bóng đá k+ Vietnam trực tiếp bóng đá k+ the form of on-the-spot import and export and having income arising trực tiếp bóng đá k+ Vietnam based on contracts signed between foreign organizations or individuals and enterprises trực tiếp bóng đá k+ Vietnam (except for cases of processing and returning goods to foreign organizations or individuals) or distributing goods trực tiếp bóng đá k+ Vietnam or supplying goods under delivery conditions of international commercial terms (Incoterms) where the seller bears the risk related to the goods until they arrive trực tiếp bóng đá k+ Vietnam.
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Thus, the subjects required to pay foreign contractor tax are:
- Foreign organizations or individuals doing business with or without a permanent establishment trực tiếp bóng đá k+ Vietnam.- Foreign organizations and individuals supplying goods trực tiếp bóng đá k+ Vietnam trực tiếp bóng đá k+ the form of on-the-spot import and export and having income arising trực tiếp bóng đá k+ Vietnam based on contracts or distributing goods trực tiếp bóng đá k+ Vietnam or supplying goods under delivery conditions of international commercial terms - Incoterms.- Foreign organizations and individuals performing part or all of the business activities of distributing goods, providing services trực tiếp bóng đá k+ Vietnam.- Foreign organizations and individuals through Vietnamese organizations or individuals to negotiate, sign contracts trực tiếp bóng đá k+ the name of the foreign organizations or individuals.- Foreign organizations and individuals exercising export rights, import rights, and distribution trực tiếp bóng đá k+ the Vietnamese market, purchasing goods for export, selling goods to Vietnamese traders under commercial law.
Who is exempt from foreign contractor tax?
According to Article 2 of Circular 103/2014/TT-BTC, foreign contractor tax does not apply to the following subjects:
[1]Foreign organizations and foreign individuals doing business trực tiếp bóng đá k+ Vietnam according to the provisions of the Investment Law 2020, Law on Credit Institutions 2010.
[2]Foreign organizations and individuals supplying goods to Vietnamese organizations and individuals without accompanying services performed trực tiếp bóng đá k+ Vietnam trực tiếp bóng đá k+ the following forms:
- Delivery at a foreign border gate: The seller bears all responsibilities, costs, and risks related to the export and delivery of goods at the foreign border gate. The buyer bears all responsibilities, costs, and risks related to receiving the goods, transporting the goods from the foreign border gate to Vietnam.(Even trực tiếp bóng đá k+ cases of delivery at the foreign border gate with warranty clauses being the responsibility and obligation of the seller).
- Delivery at a Vietnamese border gate: The seller bears all responsibilities, costs, and risks related to goods until the point of delivery at the Vietnamese border gate. The buyer bears all responsibilities, costs, and risks related to receiving the goods, transporting the goods from the Vietnamese border gate.(Even trực tiếp bóng đá k+ cases of delivery at the Vietnamese border gate with warranty clauses being the responsibility and obligation of the seller).
[3]Foreign organizations and individuals having income from services provided and consumed outside Vietnam.
[4]Foreign organizations and individuals providing the following services to Vietnamese organizations and individuals with services being performed outside Vietnam.
[5]Foreign organizations and individuals using bonded warehouses, inland clearance depots (ICD) as goods warehouses to support international transportation, transit, transshipment, storage of goods, or for other enterprises to process.
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