Thuế khi chuyển nhượng tên miền – Domain transfer Tax

With business
Businesses that sell or transfer the right to use domain names make value-added invoices and declare and pay value-added tax at a tax rate of 10%, this revenue is subject to corporate income tax.

With individuals
An individual who sells or transfers the right to use a domain name is determined to be subject to the tax rate from selling goods if the total revenue from business in the calendar year is over 100 million VND.
– Value added tax (at the tax rate of 1%)
– Personal income tax (at the tax rate of 0.5%)

In case an individual transfers the right to use a domain name during the calendar year and has a total business revenue of 100 million VND or less, he or she is not subject to VAT and personal income tax. At that time, the individual who makes a commitment is not required to pay VAT or personal income tax, and sends it along with the domain name transfer application.

With foreign contractors
In principle, a foreign organization (Transferor) signs a contract with another foreign organization (Transferee) to transfer the right to use an Internet domain name (this domain name originates from Vietnam due to Vietnam Internet Center issues and manages) through a domain name registrar abroad and generates income, the Transferring Party is subject to paying corporate income tax in Vietnam according to the ratio (%) of corporate income tax calculated on revenue. Tax calculation is 2%.

With the dissolved unit
For organizations that are not businesses, households and individuals that do not do business, and businesses that have been dissolved or bankrupted after dissolution, bankruptcy, etc., but incur domain name transfer activities, the tax authority will issue a single invoice as a type of invoice. Welding order