Official Dispatch No. 4643/CTHN-TTHT dated February 10, 2023 of the City Tax Department. Hanoi guides foreign contractor tax policy
In case Google – an overseas supplier has registered, filed and paid taxes directly in Vietnam according to the provisions of Article 76, Article 77, Article 78, Article 79 of Circular No. 80/2021/TT-BTC, the Company is not obliged to declare, deduct, and pay taxes on behalf of the overseas supplier as prescribed in Circular No. 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance.
In principle, input VAT of goods and services used for production and trading of goods and services subject to VAT shall be fully deducted if conditions for VAT deduction are satisfied as prescribed in Article 15 of Circular No. 219/2013/TT-BTC as amended and supplemented in Clause 10, Article 1 of Circular No. 26/2015/TT-BTC, Article 1 of Circular No. 173/2016/TT-BTC.
