Tax authorities announced the list of 39 foreign suppliers that registered for tax in Vietnam
On 19 November 2022, the Department of Large Taxpayers (under the General Department of Taxation) issued Notice No. 357/TB-DNL announcing the list of 39 foreign suppliers that do not have permanent establishment in Vietnam but have business activities with organizations and individuals in Vietnam, have registered for tax in Vietnam.
According to the list, many large enterprises such as Apple, Google, Microsoft, Tiktok, Netflix, Meta (Facebook’s parent company) have completed tax registration in Vietnam.
Thus, the above 39 foreign suppliers will directly pay tax in Vietnam when selling goods and services to organizations and individuals in Vietnam. In other words, organizations and individuals in Vietnam are not required to withhold, declare and pay contractor tax when purchasing goods and services from the suppliers mentioned above.
List of 39 foreign suppliers:
|
STT/ |
Mã số thuế/ |
Tên nhà cung cấp nước ngoài/ |
| 1 | 9000000045 | Microsoft Regional Sales Pte Ltd |
| 2 | 9000000052 | iHerb, LLC |
| 3 | 9000000077 | Netflix Pte. Ltd. |
| 4 | 9000000084 | TIKTOK PTE. LTD. |
| 5 | 9000000091 | Blizzard Entertainment Inc |
| 6 | 9000000101 | Educational Testing Service |
| 7 | 9000000119 | EZVIZ INTERNATIONAL LIMITED |
| 8 | 9000000126 | LinkedIn Singapore Pte. Ltd. |
| 9 | 9000000133 | Samsung Electronics Co., Ltd. |
| 10 | 9000000140 | KLOOK TRAVEL TECHNOLOGY LIMITED |
| 11 | 9000000158 | IMAGE FUTURE INVESTMENT (HK) LIMITED |
| 12 | 9000000165 | Huawei Services (Hong Kong) Co., Limited |
| 13 | 9000000172 | TRAVELOKA SERVICES PTE.LTD. |
| 14 | 9000000197 | Spotify AB |
| 15 | 9000000207 | Cricut Inc |
| 16 | 9000000260 | PIPO (HK) Limited |
| 17 | 9000000278 | 2C2P PTE.LTD |
| 18 | 9000000285 | FACEBOOK PAYMENTS INTERNATIONAL LIMITED |
| 19 | 9000000292 | META PLATFORMS TECHNOLOGIES IRELAND LIMITED |
| 20 | 9000000302 | Hostinger PTE Ltd. |
| 21 | 9000000327 | META PLATFORMS IRELAND LIMITED |
| 22 | 9000000334 | CGTrader UAB |
| 23 | 9000000341 | MCAFEE IRELAND LIMITED |
| 24 | 9000000359 | Canva Pty Ltd |
| 25 | 9000000366 | eBay Marketplaces GmbH |
| 26 | 9000000373 | Bloomberg L.P. |
| 27 | 9000000380 | MORRIS SHIPPING INTERNATIONAL LIMITED |
| 28 | 9000000398 | University of Auckland |
| 29 | 9000000408 | TOKGISTIC PTE. LTD. |
| 30 | 9000000415 | Google Asia Pacific Pte Ltd |
| 31 | 9000000422 | Fenix International Limited |
| 32 | 9000000447 | PADDLE.COM MARKET LIMITED |
| 33 | 9000000454 | Bloomberg Finance Singapore L.P. |
| 34 | 9000000461 | ETSY IRELAND |
| 35 | 9000000479 | Verifone Payments B.V. |
| 36 | 9000000486 | Apple Distribution International Limited |
| 37 | 9000000493 | DialogEdu, LLC |
| 38 | 9000000503 | Shen Yun Zuo Pin, Inc. |
| 39 | 9000000510 | The Chancellor, Masters, and Scholars of the University of Cambridge |
Attachements:
TB357_39 foreign suppliers registered for tax in VN 2022.11.19
39 foreign suppliers registered for tax in VN 2022.11.19 (Excel file)