Brokerage commission on export sales for organizations and individuals abroad

Continuing the column on Sales Brokerage Commissions, in this case Hung Thinh mentions the brokerage of export sales outside the territory of Vietnam, and the broker (organization, individual) is also abroad, so whether Is it subject to personal income tax in Vietnam?In Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance stipulates:“…For non-resident individuals, taxable income is income arising in Vietnam, regardless of where the income is paid and received.”In Clause 4, Article 2, Circular No. 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or having Income in Vietnam instructions:“Article 2. Subjects not applicableForeign organizations and individuals provide the following services to Vietnamese organizations and individuals whose services are performed abroad: …– Advertising and marketing (except advertising and marketing on the internet);– Investment and trade promotion,– Brokerage: selling goods, providing services abroad”Pursuant to the above regulations, the Company signs a brokerage contract with a foreign partner who is an organization or individual to sell the Company’s goods, then the income of the organization or individual who is a foreigner who is not residing in the school This case is determined to be income arising outside the territory of Vietnam. The company paying this income does not deduct personal income tax when paying for brokerage for selling goods abroad.Thus, foreign sales brokerage commissions made by individuals and organizations abroad will not be subject to personal income tax.If you need advice, Hung Thinh always listens and answers your questions.Contact us via email: ktdv.hungthinh@gmail.com to receive official dispatchPhone: 0794. 986. 579