Official Dispatch 36815/CTHN-TTHT dated 28/07/2022 of Ha Noi City Tax Department guiding tax policy for online advertising services
In case the overseas supplier (Meta Company) has registered, declared and paid taxes in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of Circular 80/2021/TT-BTC, the organization purchasing services of the foreign supplier (Company) is not required to declare, deduct and pay on behalf of the overseas supplier.
In principle, input VAT of goods and services used for production and business of goods and services subject to VAT is fully deductible if they meet the conditions for deduction of input VAT specified in Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented as prescribed in Clause 10, Article 1 of Circular No. 26/2015/TT-BTC, Article 1 of Circular No. 173/2016/TT-BTC).
The Company is entitled to deduct when determining the taxable income if meeting the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance.