Doanh nghiệp nước ngoài có khoản thu xem bóng đá trực tiếp trên youtube từ bản quyền thì có thuộc đối
Are foreign enterprises with income from royalties subject to corporate đá bóng trực tiếp in Vietnam?
Based on Clause 3 Article 7 ofCircular 103/2014/TT-BTCregarding taxable đá bóng trực tiếp income generated in Vietnam for enterprises and foreign contractors as follows:
Taxable Corporate Income
...
- Income generated in Vietnam by foreign contractors and subcontractors is income received in any form based on the contractor or subcontractor agreements (except for cases stipulated in Article 2, Chapter I), regardless of the location where the business activities of the foreign contractor or subcontractor take place. Taxable income for foreign contractors and subcontractors in specific cases includes:
- đá bóng trực tiếp the transfer of ownership rights, usage rights of assets; transfer of rights to participate in economic contracts/projects in Vietnam, transfer of property rights in Vietnam.
- đá bóng trực tiếp royalties is income received in any form paid for the right to use, transfer intellectual property rights, and technology transfer, software copyright (including: payments for the right to use, transfer of copyright and ownership rights of works; transfer of industrial property rights; technology transfer, software copyright).
“Copyright and ownership rights of works”, “Industrial property rights”, "Technology transfer" are defined by the Civil Code, Intellectual Property Law, Technology Transfer Law, and the guiding documents.
- đá bóng trực tiếp the transfer and liquidation of assets.
- đá bóng trực tiếp loan interest: is the income of the Lender from any form of loans whether or not secured by mortgages; whether or not enjoying the borrower's dividends; đá bóng trực tiếp deposit interest (excluding deposit interest of foreign individuals and deposit interest generated from deposit accounts to maintain activities in Vietnam of diplomatic representative agencies or offices of international organizations, non-governmental organizations in Vietnam), including any bonuses associated with deposit interest (if any); đá bóng trực tiếp late interest according to contract provisions; đá bóng trực tiếp bond interest, bond discount (excluding tax-exempt bonds), treasury bills; đá bóng trực tiếp certificate of deposit interest.
Loan interest includes fees that the Vietnamese Party must pay as stipulated in the contract.
- đá bóng trực tiếp the transfer of securities.
- Penalties, compensation received from the counterparties for contract violations.
- Other incomes as prescribed by law.
...
Accordingly, foreign enterprises with income from royalties in Vietnam are subject to corporate đá bóng trực tiếp under the Vietnamese corporate đá bóng trực tiếp law.
Are foreign enterprises with income from royalties subject to corporate đá bóng trực tiếp in Vietnam? (Image from Internet)
What is the corporate đá bóng trực tiếp rate for foreign enterprises with Income from royalties in Vietnam?
Based on Point a, Clause 2, Article 13 ofCircular 103/2014/TT-BTCwhich prescribes business sector tax rates as follows:
- Trade sector: distribution, supply of goods, materials, machinery, equipment; distribution, supply of goods, materials, machinery, equipment associated with services in Vietnam (including supply of goods in the form of on-spot export and import (excluding processing products for foreign organizations or individuals); supply of goods under Incoterms delivery conditions: tax rate 1%
- Services, machinery and equipment rental, insurance, rig rental: 5%
- Restaurant, hotel, casino management services: 10%
- Financial derivative services: 2%
- Lease of aircraft, aircraft engines, aircraft parts, ships: 2%
- Construction, installation with or without materials, machinery, equipment
- Other business activities, transportation (including shipping, air transport): 2%
- Transfer of securities, certificates of deposit, reinsurance to overseas, reinsurance commission: 0.1%
- Loan interest: 5%
- Royalty income: 10%
Thus, foreign enterprises with income from royalties are subject to a corporate đá bóng trực tiếp rate of 10%.
What taxes are applicable to foreign entitiesdoing business in Vietnam or earning income in Vietnam?
Based on Article 5 ofCircular 103/2014/TT-BTC, specific required taxes are regulated as follows:
Applicable Taxes
- Foreign contractors and foreign subcontractors that are business organizations must comply with value-added tax (VAT) and corporate đá bóng trực tiếp (CIT) obligations as guided in this Circular.
- Foreign contractors and foreign subcontractors that are foreign individual businesses must comply with VAT obligations as guided in this Circular, and personal đá bóng trực tiếp (PIT) obligations according to the law on PIT.
- For other taxes, fees, and charges, foreign contractors and subcontractors shall comply with relevant existing legal documents on taxes, fees, and charges.
Accordingly, applicable taxes for organizations and individuals from abroad doing business in Vietnam or earning income in Vietnam include:
- Foreign contractors, foreign subcontractors that are business organizations must comply with value-added tax (VAT) and corporate đá bóng trực tiếp (CIT) obligations as guided inCircular 103/2014/TT-BTC.
- Foreign contractors, foreign subcontractors that are foreign individual businesses must comply with VAT obligations as guided inCircular 103/2014/TT-BTC, and personal đá bóng trực tiếp (PIT) under the law on PIT.
