Notice No. 357/TB-DNL dated November 19, 2022 of the Taxation of Large Enterprises Department announcing the list of foreign suppliers which have tax registration in Vietnam
The Taxation of Large Enterprises Department publishes a list of 39 foreign suppliers without permanent establishment in Vietnam that have e-commerce business activities, digital-based business activities and other services with organizations and individuals in Vietnam which have implemented tax registration in Vietnam.
According to the provisions of Article 81, Circular 80/2021/TT-BTC, the responsibilities of organizations and individuals in Vietnam concerned in case of purchase of goods and services from overseas suppliers:
Organizations, commercial banks or payment intermediaries will have to declare,deduct, pay taxes on behalf of overseas suppliers in case such suppliers fail to register taxes, declare taxes, pay taxes in Vietnam as prescribed in Article 76, Article 77, Article 78, Article 79 of Circular 80/2021/TT-BTC