OFFICIAL LETETR 38360/CT-TTHT DATED 27/05/2019 OF HANOI TAX DEPARTMENT ABOUT TAX POLICY FOR ADVERTISING ACTIVITIES ON GOOGLE FACEBOOK
Official letter 38360/CT-TTHT dated 27/05/2019 of Hanoi Tax Department for tax policy for advertising activities on Google Facebook as:
In case Google, Facebook (foreign contractors do not have a permanent establishment in Vietnam) signed a contract with the Company to provide advertising services on Google and Facebook applications and generate income in Vietnam belong to contractor tax payer (VAT and CIT) in Vietnam. The company is responsible for declaring, deducting and paying on behalf of foreign contractors in accordance with regulations.
