Based on the Consolidated Text of the Law on Intellectual Property No. 07/VBHN-CPQH dated June 25, 2019, of the National Assembly of the Socialist Republic of Vietnam.
+ Clause 1 of Article 3 stipulates the subjects of copyright:
“1. The subject matter of copyright includes literary, artistic, and scientific works; objects of rights related to copyright including performances, recordings, video recordings, and broadcasts. The satellite signal carries the encoded program."
+ Article 4 provides explanations for certain terms:
2. Copyright is the right of an organization or individual to a work created or owned by them.
3. Rights related to copyright (hereinafter referred to as related rights) It is the right of organizations and individuals to performance, recording, video recording, broadcast, The satellite signal carries the encoded program.
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7. A work is a creative product in the fields of literature, art, and science, expressed through any medium or form.
8. Derivative works are works translated from one language to another, adaptations, revisions, transformations, compilations, annotations, and selections.
9. Published works, sound recordings, and video recordings are works, sound recordings, and video recordings that have been released with the consent of the copyright owner or related rights owner for dissemination to the public in a reasonable number of copies.”
Article 17 specifies the objects of related rights that are protected:
3. Broadcast programs and satellite signals carrying encoded programs are protected if they fall under any of the following cases:
a) Broadcast programs and satellite signals carrying encoded programs from broadcasting organizations of Vietnamese nationality;
b) Broadcast programs and encoded satellite signals carrying programs of broadcasting organizations are protected under international treaties to which the Socialist Republic of Vietnam is a party.
4. Performances, sound recordings, video recordings, broadcasts, and satellite signals carrying encoded programs are only protected under the provisions of Clauses 1, 2, and 3 of this Article, provided they do not infringe upon copyright.”
Based on 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:
+ Article 1 specifies the scope of application:
"The guidelines in this Circular apply to the following subjects (except for cases mentioned in Article 2, Chapter I):
1. Foreign organizations with or without a permanent establishment in Vietnam; foreign individuals with or without a permanent establishment in Vietnam (hereinafter collectively referred to as Foreign Contractors, Foreign Subcontractors) conducting business in Vietnam or having income arising in Vietnam based on contracts, agreements, or commitments between the Foreign Contractor and Vietnamese organizations or individuals, or between the Foreign Contractor and the Foreign Subcontractor to perform a part of the contractor's contract work…”
If the revenue is determined to be royalties, it is not subject to VAT and a corporate income tax rate of 10% is applied to the taxable revenue.
In cases where the revenue is not royalties (service revenue), the contractor tax is calculated at a rate of 5% on the VAT-taxable revenue and 5% on the corporate income tax-taxable revenue.
See also the Official Document Circular No. 79494-CT-TTHT of the Hanoi Tax Department on contractor tax for copyright