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越南外包劳务税率

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VietnamhasaspecificforeigncontractortaxFCTTherulesdescribethetaxobligationsofforeignentitiesandindividualswhodobusinessinorreceiveincomefromVietnamThecurrentFCTregimeclarifiespreviousambiguitiesOnecannowsaythatthetaxregimeforforeigncontractorsiscompleteForanentitytheFCTiscomprisedoftwopartsCorporateIncomeTaxCITandValueAddedTaxVATTheLawonCorporateIncomeTaxLCITandtheLawonValueAddedTaxLVATcameintoeffectonJanuary12009andbothformanintricatepartoftheforeigncontractortaxregimeThegovernmenthasalsoissuedseveralcircularstoimplementandexplaintheselawsForforeigncontractorsthemostimportantisCircular1342008TTBTConforeigncontractortaxalsowitheffectfromJanuary12009Circular134ItwassubsequentlyamendedbyCircular1792009TTBTCdatedOctober92009andCircular642010TTBTCdatedApril2220101WhatisaforeigncontractorUnderCircular134aforeigncontractorisaforeignentityoranindividualwhodoesbusinessorreceivesincomeinVietnamTherulesoncalculationoftaxesforthesetwogroupsarequitedifferentThisarticlelargelydiscussestherulesthatapplytoentitiesNormallyaforeigncontractorgeneratesincomeinVietnamasaresultofacontractwithaVietnamesecounterpartyByaVietnamesecounterpartywemeananyentitywhetherstatedomesticorforeignownedthatisregisteredtodobusinessinVietnamAforeignsubcontractorisaforeignentityandindividualwhointurnprovidesservicestoaforeigncontractororcarriesoutpartoftheworkofaforeigncontractorForeaseofreferenceinthisarticleaforeigncontractorandsubcontractorareeachreferredtoasaForeignContractorForpurposesoftheFCTaForeignContractorthatcarriesoutbusinessorhasincomeinVietnaminaformthatisnotrecognizedundertheLawonInvestmenttheLawonPetroleumortheLawonCreditInstitutionsissubjecttotheFCTAForeignContractorcouldforexamplebeafirmlocatedabroadthatprovidesconstructionanddesignservicesorthatisaforeignconstructioncontractoroperatinginVietnamThefactthataForeignContractorhasaprojectofficeinVietnamdoesnotbyitselfchangeitsstatusTheFCTdoesnotapplyinthefollowingcircumstancesiAForeignContractorthatprovidesgoodstoaVietnamesecounterpartyatVietnameseorforeignbordergateswhichgoodsarenotassociatedwithservicesprovidedinVietnamiiIncomeofaForeignContractorthatisderivedfromservicesprovidedandconsumedoutsideofVietnamoriiiServicesofairplaneandshiprepairadvertisingmarketinginvestmentandtradepromotionbrokerageforthesaleofgoodstraininginternationalpostandtelecommunicationsthatareprovidedabroadApplicabletaxesTheFCTisatypeofwithholdingtaximposedonForeignContractorsdoingbusinessorhavingincomeinVietnamonthebasisofacontractwithaVietnamesecounterpartyFCTiscomprisedoftwotaxesVATandCITapplytoaForeignContractorthatisanentityVATandPersonalIncomeTaxapplytoanindividualforeigncontractorThreemethodsoftaxpaymentAForeignContractorcanpaytaxinoneofthreewaysItcanapplytheVietnameseAccountingSystemVASmechanismthewithholdingmechanismorthehybridmechanismIfaForeignContractormeetscertainconditionsitcanchoosebetweenthesethreemechanismsOtherwiseitislimitedtothewithholdingmechanismVASmechanismThemethodofFCTcalculationwhichusestheVASmechanismandtheresultingtaxarevirtuallythesameasthemethodofcalculationandtaxpaidbyaVietnameseentityregisteredtodobusinessinVietnamTheVATitpaysisthesameandtheCITitpaysandwhichiscalculatedonnetprofitisthesameThismechanismisonlyavailabletoaForeignContractorthatmaintainsaVietnamesepermanentestablishmentthathasacontractforaperiodofmorethansixmonthsandthatregisterswiththetaxauthoritiestoapplyVASOnceVAShasbeenadoptedtheForeignContractoristreatedasaVietnameseentityforVietnamesetaxcalculationfilingandpaymentpurposesAndwhereVAShasbeenadoptedtheForeignContractorisentitledtopayVATunderthecreditmethodandtopayCITonitsprofitsnetincomeWediscussthesetwocomponentsiVATundertheVASmechanismVATpayableiscalculatedanddeductedunderthefollowingformulaVATpayableOutputVATCreditableInputVATOutputVATisthetotalVATthataForeignContractorcollectsbasedontheinvoicesitissuesMorespecificallyoutputVATisthetotalVATimposedonthegoodsorservicesitsellsItiscomputedbymultiplyingthetaxablepriceofthegoodssoldorservicesrenderedbytheForeignContractortoaVietnamesecounterpartybytheapplicableVATrateCreditableInputVATisthetotalVATthataForeignContractorpaysbasedoninvoicesitreceivesCreditableInputVATequalsthetaxablepriceofgoodssoldorservicesrenderedbyasellingpartytotheForeignContractormultipliedbytheapplicableVATrateVATratesdifferdependingonthetypesofgoodssoldandtheservicesprovidedbytheForeignContractorTherearethreelevelsofVAT05and10iiCITundertheVASmechanismCITispayableinadditiontoVATandtheFCTthatappliesVASwillpayCITaccordingtothefollowingmethodologyCITpayableAssessableIncomexCITrateAssessableIncomeTaxableIncomeTaxExemptIncomeLossesCarriedForwardTaxExemptIncomeisincomethatisexemptfromtaxandthatislistedastaxexemptincomeintheLCITTaxExemptIncomeisusuallyincomefrombusinesssectorsorinvestmentactivitiesthatareencouragedforexampleincomefromcultivationhusbandryorincomefromperformanceofcontractsforscientificresearchandtechnologicaldevelopmentorincomefrominvestmentinfavoredgeographicalareasLossCarriedForwardisthelossanenterprisesuffersafterithascompleteditstaxfinalizationforanyfiscalyearThelossesmaybecarriedforwardtothenextfiscalyearandsetoffagainsttaxableincomeinthatyearLossescannotbecarriedforwardformorethanfiveyearsTaxableIncomemeansincomeearnedfromproductionorbusinessactivitiesandfromotherincomesuchasincomefromcapitaltransferorincomefromrealpropertytransferTaxableIncomeiscalculatedunderthefollowingformulaTaxableIncomeTurnoverDeductibleExpensesotherincomeTurnoveristotalrevenueexcludingvalueaddedtaxDeductibleExpensesareactualexpensesrelatedtoproductionorbusinessexceptfornondeductibleexpensesasdefinedintheLCITToqualifydeductibleexpensesmustconformwithLCITrulesandsupportingdocumentsarerequiredAsfromJanuary12009thestandardCITrateis25TheratethatappliestoencouragedsectorsorlocationsislowerForexamplecompaniesoperatingineducationandtraininghealthandenvironmentenjoyaCITrateofonly10WithholdingmechanismTheFCTpaidunderthewithholdingmechanismisahybridIthaselementsoftheVATwhichcombinewithelementsoftheCITinawaythatisuniquetotheFCTUnliketheVASmechanismFCTforthewithholdingmechanismiscalculatedonthebasisofturnoverAForeignContractorthatdoesnotuseVASpaysFCTbywayofawithholdingmechanismThatisbeforemakingapaymenttoaForeignContractortheVietnamesecounterpartydeductsthetaxesfromthepaymentwhichitthenpaystothetaxauthoritiesonbehalfoftheForeignContractorWediscussbothelementsoftheFCTascalculatedinthewithholdingmethodiVATunderthewithholdingmechanismVATpayableAddedValuexVATrateVATrateis05and10dependingonthegoodssoldandtheservicesprovidedbytheForeignContractorAddedValueVATTurnoverxValueAddedRatioofTurnoverVATTurnoveristhetotalturnoverwithoutdeductinganypayabletaxesVATTurnoverincludesallexpensespaidbytheVietnamesecounterpartyonbehalfoftheForeignContractorValueAddedRatioofTurnoveristheregulatoryrateprovidedinCircular134Theratediffersdependingonthetypeofgoodsorservicesegtrade30servicesandconstruction50transportationormanufacturing30iiCITunderthewithholdingmechanismCITpayableCITTurnoverxCITrateasapercentageoftaxableturnoverCITTurnoveristhetotalturnoverexcludingVATwithoutdeductinganypayabletaxesItincludesallexpensespaidbytheVietnamesecounterpartyonbehalfoftheForeignContractorCITrateasapercentageoftaxableturnoverisstipulatedinCircular134Arateof1appliestotrading2toconstruction5toservices10toloaninterestetcInthewithholdingmechanismthetwocomponents45VATandCIT45arecombinedandareappliedtogetherLetustakeanexamplewhichwillillustratehowthewithholdingmechanismworksExampleAforeigncontractorhasacontractwithaVietnamesecounterpartytosupervisetheconstructionofaCementPlantThecontractpriceincludingtaxisUS100000000InadditiontheVietnamesecounterpartyarrangestravelaccommodationsandworkingspaceforthemanagementoftheforeigncontractorandthatisvaluedatUS300000UnderthecontracttheVietnamesecounterpartyisresponsibletowithholdVATandCITonbehalfoftheforeigncontractorThecombinedVATandCITpayablearecalculatedasfollowsVATpayableVATTurnoverxValueAddedRatioofTurnoverxVATrate100000000300000x50x102US5015000CITpayableCITTurnoverxCITrateasapercentageoftaxableturnover1003000005015000x53US4764250TotalFCTpayable50150004764250US9779250HybridmechanismAForeignContractorhasanotheroption45thehybridmechanism45inadditiontotheVASandwithholdingmechanismsBythehybridmechanismaForeignContractorwouldpayVATundertheVASmechanismandCITunderthewithholdingmechanismThreemechanismsonechoiceEachmechanism45VASwithholdingorhybrid45hasitsownadvantagesanddisadvantagesTheoptionsarenotopentoallForeignContractorsEachForeignContractorthathasachoicewillhavetodecidewhichmechanismtoadoptAsdiscussedaboveonlyForeignContractorsthatsatisfyallconditionstoadopttheVASmechanismareentitledtochooseanyofthemechanismsOthercontractorsmustadoptthewithholdingmechanismAForeignContractorthatchoosestoemploytheVASmechanismmustregisterwithandpaytaxesdirectlytothedesignatedtaxauthorityandmustcomplywithrulesapplicabletoentitiesusingVASincludingrulesonsupportingdocumentsanddeductibleexpensesIftheForeignContractorchoosesthewithholdingmechanismtheVietnamesecounterpartymustregisterwiththeappropriatetaxauthorityandwithholdandpaytaxonbehalfoftheForeignContractorUnderthisoptionandasthetaxisleviedgenerallyonturnovertheForeignContractorpaystaxregardlessofitsprofitorlossandregardlessofhowmuchinputVATitmaysetoffagainstoutputVATAForeignContractorwhichselectsthehybridmechanismcanrecoveritsVATanditcanavoidhavingtoimplementthefullVASPaymentnetofFCTForeignContractorsthatpaybythewithholdingmechanismoftenrequesttheVietnamesecounterpartytopayanyamountsduenetofalltaxesInsuchcircumstancesthecontractpriceisgrossedupandtheamountwithheldactuallybecomesanexpenseoftheVietnamesecounterpartyThismechanisminvolvesalargertotalpaymentofcontractpriceandFCTHoweverthereisabenefittotheVietnamesecounterpartyifpaymentismadebythewithholdingmethodandtheFCTobligationispassedtotheVietnamesecounterpartyThatistheVATportionthattheVietnamesecounterpartypaysonbehalfoftheForeignContractoristheVietnamesecounterpartysInputVATItmaysetitsInputVAToffagainstitsownOutputVATthuseffectivelyoffsettingtheVATportionoftheFCTThiseffectivelylowerstheoverallneteffectoftheFCTHoweverbypayingthenetamounttotheForeignContractorthetotalgrossamountpaidbytheVietnamesecounterpartywillprobablybemoreTherelativeadvantagesanddisadvantagesofmakingapaymenttotheForeignContractornetoftaxesshouldbeassessedandmaybeapportionedTheimpactofDoubleTaxationAgreementsontheFCTTheDoubleTaxationAgreementsDTAwhichVietnamhasenteredintowithothercountriescanhaveasignificantimpactontheFCTGenerallyaForeignContractormayavoidFCTifitisfromacountrythathasaDTAwithVietnamandifitdoesnothaveapermanentestablishmentPEinVietnamThisisbecausearulethatisprovidedinmostDTAsisthatanonresidentcompanymayonlybetaxedonitsbusinessincomeinthesourcecountryVietnamifithasaPEinthesourcecountrytowhichtheincomeisattributedWhatconstitutesaPEmayvaryineachDTAMostifnotallofVietnamsDTAfollowtheOECDModelorUNModelDTAwhichdefinesaPEasafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartiallycarriedoutAplaceofbusinessmustbefixedThatmeansaparticularbuildingoraphysicallocationthatisusedtoconducttheenterprisesbusinessmustbemorethantemporaryAlthoughVietnamsDTAsemploythesamedefinitionofPEthespecificlistofwhatconstitutesaPEineachDTAmaydifferForexampletheDTAbetweenVietnamandtheSeychellesortheDTAwithSwedenextendthemeaningofaPEtofurnishingaserviceInthisconnectionevenifthenonresidententerprisethatprovidesservicesdoesnothaveafixedplaceinVietnamtheservicesuppliedisdeemedtocreateaPEandconsequentlytheincomefromthatserviceistaxedinVietnamOfcoursesomeotherconditionsmayapplysuchastheservicewasperformedinthesourcecountryforaperiodexceedingsixmonthsandbyanemployeeorotherpersonnelSomeofVietnamsotherDTAsdonotenlargethedefinitionofPEforexampleMalaysiaSingaporeandFranceThismeansthataForeignContractorfromthosecountriesthatprovidesservicesinVietnamislesslikelytohaveaPEinVietnamwhentheserviceproviderisaresidentofthoseothercountriesandconsequentlyisnottaxedinVietnamUndertheLCITthetermPEmeansaproductionorbusinessestablishmentthroughwhichaforeignenterpriseconductsallorapartofitsproductionandbusinessactivitiesThisconceptdoesnotusethetermfixedplaceasusedinmostDTAsItwouldsuggestthattheplaceofbusinessneednotbeestablishedwithanydecreeofpermanenceActivitiesthatarenotconductedfromafixedlocationandthatmayconsequentlyescapetheconceptofPEundertheDTAsmayneverthelessbereachedunderthedomesticrulesofVietnamThatiswhyreferencetoDTAsisimportantTherulesonPEunderVietnameselawandthoseundertheDTAsmaybeinconsistentBecausetherulesthatre
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