What is advertising?
Ads means the use of means to introduce to the public products, goods and services for profit purposes; products and services with no profit-making purposes; organizations and individuals trading in introduced products, goods and services, except for current news; social policies; personal information.
Cross-border advertising in Vietnam
Activities of providing cross-border advertising services in Vietnam means the use by foreign organizations and individuals of an advertising service business website from a system of service-providing equipment located outside the territory of Vietnam, for users in Vietnam, arising from revenue in Vietnam.
Website providing cross-border advertising services in this Decree is an information system that uses one or more electronic information pages in the form of symbols, numbers, letters, images, sounds and other forms of information to provide network users with services. services to store, provide, use, search, exchange information, share audio, images, create forums (forum), chat (chat) online to provide advertising services.
Popular cross-border advertising activities are advertising activities on platforms such as Facebook and Google by Vietnamese advertising service providers.
Advertising service dealers, advertising publishers and advertisers at home and abroad participating in the provision of cross-border advertising services in Vietnam must comply with the provisions of Vietnamese law on advertising, regulations on network security and regulations on management, provision and use of advertising services. Internet services and online information; must pay tax in accordance with tax laws.
(i) Advertiser means an organization or individual that requests to advertise its products, goods or services or the organization or individual itself.
(ii) Persons dealing in advertising services means an organization or individual that performs one, several or all stages of the advertising process under an advertising service provision contract with an advertiser.
(iii) Advertisers means an organization or individual that uses advertising media under its management to introduce advertising products to the public, including press agencies, publishers, website owners, program organizers, etc. cultural and sports programs and organizations and individuals using other means of advertising.
Advertisers, advertising publishers and advertisers are obliged to comply with the provisions of the following Decree:

Decree 70/2021/ND-CP amending Decree 181/2013/ND-CP guiding the Law on Advertising
Accordingly, tightening regulations on cross-border advertising activities (Facebook, Google ads ...) and strengthening tax collection management for cross-border advertising activities of individuals providing advertising services.
Pay taxes on advertising services
Advertising service business people means an organization or individual that performs one, several or all stages of the advertising process under an advertising service provision contract with an advertiser. When there is arising from advertising services, tax must be paid according to regulations.
The person providing advertising services is also responsible for paying on behalf of the The contractor's tax paid on behalf of the contractor is 5% VAT and 5% corporate income tax of foreign contractors.
(i) Enterprises providing advertising services in general and cross-border advertising in particular, must declare and pay tax according to regulations, including: VAT 10% revenue, corporate income tax 20% x profit (Revenue – cost).
(ii) Individuals earning income from advertising, business and advertising services in general and cross-border advertising in particular, must declare and pay tax according to regulations, including: VAT 5% revenue, personal income tax 2% revenue.
(iii) Payments for cross-border platforms such as Facebook, Google that do not have a permanent establishment in Vietnam (No input invoice, but pay via bank for foreign accounts or credit cards) must withhold contractor tax before payment including 5% VAT and 5% corporate income tax of foreign contractors.