Chi phí hợp lệ khi mua dịch vụ của facebook, google - Gonnapass

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In the current era of technology 4.0, it is not new for businesses to use information technology platforms or social networks such as facebook, google, twitter, Instagram, etc. to promote their images. Easy operation, quick and effective procedures are also greater than traditional advertising methods. However, corporate accountants understand the policies and tax obligations related to the use of these types of services? In the article below, Gonnapass will give you the tax effects of buying facebook and google services.

In the article below, Gonnapass will give you the tax effects of buying facebook and google services.

Foreign contractor tax incurred when buying services from abroad

Based on the guidance in Circular 103/2014 / TT-BTC, Google, Facebook are foreign contractors with income from providing advertising services for Vietnamese businesses, so they are subject to FCT in Vietnam. Enterprises in Vietnam are responsible for declaring and paying contractor tax, including 5% VAT and 5% CIT.

Note, because the amount paid to Google, Facebook does not include taxes, the company must make a conversion (Grossup) before calculating taxes.

So, if paying these taxes, can businesses deduct (deduct) the taxes?

VAT for production and business activities subject to VAT is fully deductible if tax payment vouchers are available on behalf of contractors.
CIT on the basis of deductible expenses when determining CIT taxable income if the contract, document signed with facebook contains tax terms borne by the Vietnamese party

Dossiers for advertising costs on facebook, google

In the previous article: https://gonnapass.com/ban-hoi-gonna-pass-tra-loi-ho-so-can-thiet-de-tinh-chi-phi-duoc-tru-cho-dich-vu-su-dung-cua-google-facebook/, we have instructed the necessary records to record the cost of advertising on facebook, google as a reasonable expense.

For further updates, according to the instructions in Official Dispatch No. 3149 / TCT-CS and the relevant tax authorities, readers please refer to the following:

In addition, a common problem that the Company authorizes for individuals is for employees to use personal credit cards to pay for goods and services to the seller, then the Company will pay for an individual through bank transfer from the Company’s account to an individual’s account. This form of payment is considered to meet the eligibility of non-cash payment documents if

Financial regulations or internal regulations of the enterprise allow employees to be allowed to pay the expenses by bank card due to the individual being the cardholder and these expenses are then re-paid to the employee, with the list of bank accounts authorized
A set of documents proving that goods and services are used for the enterprise’s production and business activities

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