On July 28, 2022, Hanoi Tax Department issued Official Letter No. 36815/CTHN-TTHT, according to which:
In case of an overseas Facebook advertising service provider (Meta Company) has registered tax, declared tax, and paid tax in Vietnam according to the provisions of Articles 76, Article 77, Article 78, Article 79 of Circular 80/2021/TT-BTC, organizations purchasing services from overseas suppliers are not required to declare, deduct and pay tax on behalf of overseas suppliers.
In principle, input VAT on goods and services used for the production and trading of taxable goods and services is fully deductible if the conditions for input VAT deduction are satisfied as prescribed in Article 15 of Circular 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.
The company is included in deductible expenses when determining CIT taxable income if it meets the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance.
