On December 06, 2022, the Hanoi Tax Department issued dispatch No. 59940/CTHN-TTHT guiding tax policies for foreign contractors, according to which:
In case the Airline sells air tickets on the website, issues tickets directly to the company through the website, not through the airline’s agents or ticket offices in Vietnam, and does not make tax registration according to the regulation rescribed in Articles 76, Article 77, Article 78, Article 79 of Circular 80/2021/TT-BTC, or failing to satisfy one of the conditions mentioned in Article 8 of Circular 103/2014/TT-BTC, the organization purchasers are responsible for withholding and paying taxes on behalf of foreign contractors. The CIT rate for passenger transportation services is 2% of taxable turnover.
