OFFICIAL LETTER 44297/CTHN-TTHT ABOUT TAX DECLARATION ON FACEBOOK ADVERTISING ACTIVITIES
Official letter 44297/CTHN-TTHT about tax return for advertising activities on Facebook:
In case Meta Company - overseas supplier has made tax registration, tax declaration and direct tax payment in Vietnam according to the provisions of Articles 76, Article 77, Article 78, Article 79 of Circular No. 80/2021 /TT-BTC, organizations purchasing door services from overseas suppliers (Northern Dat Xanh Real Estate and Services Joint Stock Company) are not required to declare, deduct and pay tax on behalf of suppliers out of Vietnam
In principle, input VAT on goods and services used for production and trading of goods and services subject to VAT may be fully deducted if the conditions for VAT deduction are satisfied as prescribed in Article 15 of this 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.
