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Which entities are overseas suppliers in Vietnam?

Pursuant to Clause 1, Article 73 ofCircular 80/2021/TT-BTCstipulates as follows:

Organizations, individuals involved in trực tiếp bóng đá euro hôm nay management for e-commerce business activities, digital platform-based business, and other services of overseas suppliers without a permanent establishment in Vietnam

1. Overseas suppliers without a permanent establishment in Vietnam engaged in e-commerce business, business based on digital platforms, and other services with organizations, individuals in Vietnam (hereinafter referred to as overseas suppliers).

2. Organizations, individuals in Vietnam purchasing goods, services from overseas suppliers.

3. Organizations, trực tiếp bóng đá euro hôm nay agents operating under Vietnamese law authorized by overseas suppliers to perform taxpayer registration, file trực tiếp bóng đá euro hôm nay, and pay trực tiếp bóng đá euro hôm nay in Vietnam.

4. Commercial banks, organizations providing intermediary payment services, and organizations, individuals having rights and obligations related to e-commerce business activities, business based on digital platforms, and other services of overseas suppliers.

Thus, it can be understood that overseas suppliers are those not having a permanent establishment in Vietnam but are involved in e-commerce business, business based on digital platforms, and other services with organizations, individuals in Vietnam.

May overseas suppliers authorize trực tiếp bóng đá euro hôm nay payment in Vietnam? (Image from Internet)

May overseas suppliers authorize trực tiếp bóng đá euro hôm nay payment in Vietnam?

According to Clause 1, Article 79 ofCircular 80/2021/TT-BTCstipulating the authorization for trực tiếp bóng đá euro hôm nay payment of overseas suppliers as follows:

Authorization for taxpayer registration, filing trực tiếp bóng đá euro hôm nay, paying trực tiếp bóng đá euro hôm nay in Vietnam by overseas suppliers

1. In case overseas suppliers authorize organizations, trực tiếp bóng đá euro hôm nay agents operating under Vietnamese law (hereinafter referred to as the authorized party), the authorized party is responsible for carrying out trực tiếp bóng đá euro hôm nay procedures (taxpayer registration, filing, paying trực tiếp bóng đá euro hôm nay) as per the contract signed with the overseas supplier. Based on the scope of authorization, the responsibility of each party as stipulated in the authorization contract, the authorized party carries out the equivalent trực tiếp bóng đá euro hôm nay procedures as prescribed in Articles 76, 77, and 78 of this Circular for overseas suppliers.

2. In cases where overseas suppliers have directly registered, filed, and paid trực tiếp bóng đá euro hôm nay in Vietnam and then switch to authorizing organizations, trực tiếp bóng đá euro hôm nay agents for trực tiếp bóng đá euro hôm nay filing and payment, the overseas supplier must notify the directly managing trực tiếp bóng đá euro hôm nay authority at least 5 working days before the authorization contract comes into effect by changing the information according to form No. 01-1/NCCNN attached to Appendix I of this Circular and send along with relevant documents.

a) The overseas supplier is responsible for providing full and accurate documents, records, materials, and necessary information related to trực tiếp bóng đá euro hôm nay procedures as per the contract signed between the two parties.

b) In case the overseas supplier enters into an authorization contract with a trực tiếp bóng đá euro hôm nay agent, the legal representative of the trực tiếp bóng đá euro hôm nay agent shall sign and seal on behalf of the lawful representative of the taxpayer on documents and transaction records with the trực tiếp bóng đá euro hôm nay authority. The trực tiếp bóng đá euro hôm nay declaration must fully state the name and professional certificate number of the trực tiếp bóng đá euro hôm nay agent’s staff. Documents and transaction records that the trực tiếp bóng đá euro hôm nay agent carries out are only within the scope of trực tiếp bóng đá euro hôm nay procedure tasks authorized as stated in the trực tiếp bóng đá euro hôm nay procedure service contract signed.

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From the above stipulations, it can be seen that overseas suppliers have the right to authorize trực tiếp bóng đá euro hôm nay payment in Vietnam. However, overseas suppliers can only authorize organizations, trực tiếp bóng đá euro hôm nay agents operating under Vietnamese law, and the authorized party is responsible for performing trực tiếp bóng đá euro hôm nay procedures (taxpayer registration, filing, paying trực tiếp bóng đá euro hôm nay) according to the contract signed with the overseas suppliers based on the scope of authority, and the responsibility of each party as regulated in the authorization contract in conformity with the law.

What is the VAT payment method for overseas suppliers in Vietnam?

Based on point c, clause 1, Article 77 ofCircular 80/2021/TT-BTCstipulates as follows:

Direct trực tiếp bóng đá euro hôm nay declaration and calculation by overseas suppliers

1. Overseas suppliers directly declare trực tiếp bóng đá euro hôm nay at the electronic portal of the General Department of Taxation, use electronic transaction authentication codes issued by the trực tiếp bóng đá euro hôm nay management agency through the General Department of Taxation’s electronic portal, and submit electronic trực tiếp bóng đá euro hôm nay declaration dossiers to the direct managing trực tiếp bóng đá euro hôm nay authority, as follows:

a) trực tiếp bóng đá euro hôm nay declaration for overseas suppliers is of the type that declares and pays quarterly.

b) Electronic trực tiếp bóng đá euro hôm nay declaration form according to form No. 02/NCCNN issued with Appendix I of this Circular.

c) Overseas suppliers pay value added trực tiếp bóng đá euro hôm nay, corporate income trực tiếp bóng đá euro hôm nay based on the revenue ratio method.

c.1) The revenue for value added trực tiếp bóng đá euro hôm nay calculation is the revenue that overseas suppliers receive.

c.2) The revenue for corporate income trực tiếp bóng đá euro hôm nay calculation is the revenue that overseas suppliers receive.

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Thus, overseas suppliers pay value added trực tiếp bóng đá euro hôm nay based on the revenue ratio method.