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blue-check Regarding exemption from withholding tax under Agreements on double taxation avoidance

Official letter No. 95768/CT-TTHT dated December 23rd, 2019 of the Department of Taxation of Ha Noi city regarding tax exemption, reduction under Agreements on double taxation avoidance
VietlawOnline

According to Circular No. 103/2014/TT-BTC, in case a company outside Vietnam earns incomes from providing services for customers in Vietnam, it has to be subject to withholding tax (including value added tax and enterprise income tax). Read more

If the foreign company is the subject eligible for tax exemption, reduction under an Agreement on double taxation avoidance, it has to submit the Notice of eligibility for tax exemption or reduction according to the regulations at point b2 Clause 3 Article 20 of Circular No. 156/2013/TT-BTCstatus2 .

Notably, tax type eligible to be exempt, reduced under the Agreement on double taxation avoidance in Vietnam only include enterprise income tax and personal income tax rather than value added tax (Article 2 of Circular No. 205/2013/TT-BTC).

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blue-check Vietnam - Croatia Agreement on tax

Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the Republic of Croatia for the avoidance of double taxation and the prvention of fiscal evasion with respect to taxes on income
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blue-check Vietnam - Macao Agreement on tax

Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Macao special administrative region of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This Agreement is done in duplicate at Macao on April 16th, 2018.

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blue-check Agreement on avoidance of double taxation between Vietnam and Cambodia

Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the avoidance of double axation and the prevention of fiscal evasion with respect to taxes on income

This Agreement is done in duplicate in Ha Noi on March 31st, 2018. Read more

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blue-check Regarding withholding tax exemption under Agreements

Official letter No. 70533/CT-TTHT dated October 31st, 2017 of the Department of Taxation of Ha Noi city regarding tax policy – related answer
VietlawOnline

According to Circular No. 103/2014/TT-BTC, any foreign organization that earns income from providing services in Vietnam shall be subject to withholding tax, including enterprise income tax (EIT) and value added tax (VAT). Read more

In case the foreign organization is eligible for EIT exemption under an Agreement, it is only required to declare and pat VAT. However, it is required to submit the dossier of notification of EIT exemption according to the guidelines provided in point b.2 Clause 3 Article 22 of Circular No. 156/2013/TT-BTCstatus2 .

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blue-check Vietnam - Latvia Agreement on double taxation avoidance

Agreement between The Government of the Socialist Republic of Viet Nam and the Government of the Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This Agreement is signed at Riga on October 19th, 2017.

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blue-check Regarding certification of tax already paid in Vietnam

Official letter No. 8921/CT-TTHT dated September 15th, 2017 of the Department of Taxation of Ho Chi Minh city regarding certification of tax already paid in Vietnam
VietlawOnline

According to point a Clause 5 Article 44 Circular No. 156/2013/TT-BTCstatus2 , in case an enterprise which is a resident entity of the Contracting State to an Agreement concluded with Vietnam wishes to obtain confirmation of the tax amount already paid in Vietnam for deduction from the tax amount payable in the host country, it is required to send the dossier to the Department of taxation where it has registered for tax payment. Read more

In such dossier, it is compulsory to have the original (or the notarized copy) of consularly legalized certificate of residence granted by the tax agency of the country of residence (indicating in which tax period the taxpayer resides).

Regarding the consular legalization of the certificate of residence of an enterprise outside Vietnam, it should contact with the Department of Foreign Affairs for having guidelines.

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blue-check The Agreement on avoidance of double taxation between Vietnam and Panama

Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the Republic of Panama for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This Agreement is signed in Ha Noi on August 30th, 2016 Read more

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blue-check Regarding the application of Double Taxation Avoidance Agreement

Official letter No. 4524/TCT-HTQT dated November 2nd, 2015 the General Department of Taxation regarding the application of Double Taxation Avoidance Agreement of CJ Vina Agri Company Limited
VietlawOnline

According to Article 6 Section 2 of Circular No. 205/2013/TT-BTC, the Vietnamese party shall reject the application of Double Taxation Avoidance Agreements signed with other countries if the tax amount which is requested for exemption, reduction had arisen for more than 3 years (counted to date of request) Read more

Accordingly, an enterprise is only exempt tax under Agreement for the tax amount incurred within 3 years counted to the date of request. The tax amount incurred for more than 3 years shall be rejected the application of the Agreement.

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blue-check Vietnam - Estonia Agreement on tax

Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Estonia for the avoidance of double axation and the prevention of fiscal evasion with respect to taxes on income

This Agreement is made in New York on September 26th, 2015. This Agreement comes into force from November 14th, 2016.

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