Tổng hợp giải đáp các vướng mắc về thuế của Tổng cục Thuế

Summary of answers to tax problems of the General Department of Taxation (Image from the internet)

Summary of answers to tax problems of the General Department of Taxation

In October 2023, the General Department of Taxation issued a number of Official Dispatches answering tax problems, for example as follows:

(1) Answers about value added tax

On October 24, 2023, the General Department of Taxation issued Official Dispatch 4692/TCT-CS on value added tax policy.

Accordingly, the General Department of Taxation received document No. 08/CV-BP dated August 21, 2023 from Blue Planet Distribution Center Joint Stock Company (Blue Planet Company) on value added tax. Regarding this issue, the General Department of Taxation has the following opinion:

Pursuant to Clause 1 and Clause 3, Article 26 of Decree 35/2022/ND-CP; Clause 20, Article 4, Circular 219/2013/TT-BTC; Clause 1, Clause 2, Article 9, Circular 219/2013/TT-BTC, Clause 2, Article 1, Circular 130/2016/TT-BTC; Clause 2, Article 9, Article 19 of Decree 123/2020/ND-CP; Clause 4 Article 7 Decree 126/2020/ND-CP.

Pursuant to the regulations and report content of Blue Planet Company in official dispatch 08/CV-BP dated August 21, 2023 mentioned above, in case Northwest Saigon Urban Development Joint Stock Company signs a contract for the Company, Blue Planet Joint Stock Company leases the land and infrastructure, then from the time Blue Planet Company is granted the first adjusted Investment Registration Certificate and Blue Planet Company is allowed to apply the export processing enterprise regulations, then Land leasing and infrastructure leasing services (within the scope of export processing enterprises) are subject to a VAT rate of 0% if they meet the conditions specified in Article 9 of Circular 219/2013/TT- BTC and do not fall into the cases specified in Clause 2, Article 1 of Circular 130/2016/TT-BTC above.

In case the two parties have handed over the premises, paid money and issued a VAT invoice before Blue Planet Company was recognized as an export processing enterprise, then Northwest Saigon Urban Development Joint Stock Company will adjust the invoice. has established the corresponding land and infrastructure lease period from the time Blue Planet Company is allowed to apply tax policies for export processing enterprises according to the provisions of Article 19 of Decree 123/2020/ND-CP and listed Additional declaration according to the provisions of Clause 4, Article 7 of Decree 126/2020/ND-CP.

(2) Answers about contractor tax

On October 23, 2023, the General Department of Taxation issued Official Dispatch 4667/TCT-CS on contractor tax policy.

The General Department of Taxation received Official Dispatch 593/SNN-QLXDCT dated April 18, 2023 from the Phu Tho Department of Agriculture and Rural Development on contractor tax, the General Department of Taxation has the following opinions:

– Pursuant to Article 1, Article 2, Article 3, Article 7 of Circular 60/2012/TT-BTC guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or having income in Vietnam.

– Pursuant to Article 25 of Contract 48/2015/HDXD dated August 11, 2015 between Phu Tho Agricultural Construction and Rural Development Project Management Board and KBL stipulates:

Article 25. Tax

Tax requirements are specified in the PCC

In DKCT, Article 25 is stipulated as follows:

“Party B will be responsible for paying taxes and other financial obligations that the Parties do not mention in this contract. Party B will have to pay Contractor Tax (if any) and other taxes, fees and charges arising outside the territory of Vietnam.

For other taxes, fees, and charges that Party B is obliged to pay in Vietnam during the contract implementation process but Party A agrees to pay on their behalf, Party B is still obliged to declare taxes (including taxes). VAT for items performed in Vietnam), fees, charges and provide detailed information to Party A on the tax amount payable.

– Section 3, Point e, Clause 3.1 of the Financing Agreement stipulates:

The Borrower will issue to Exim Bank a document certifying to the effect that all taxes and fees of whatever nature are applicable in the Borrower’s country including all VAT/personal income/income taxes business, import fees/duties, special taxes, social security contributions for seasonal employees sent by the seller, related to the performance of the contract in the country where the Borrower will paid by the buyer and shall not be included in the valid price of eligible goods).

In the case of a foreign contractor, Kirloskar Brothers Limited – India signed a contract with the Phu Tho Agriculture and Rural Development Construction Investment Project Management Board to implement the Binh Bo drainage pumping station project, Phu Ninh district in Vietnam. In the South, foreign contractors Kirloskar Brothers Limited are subject to contractor tax in Vietnam according to regulations.

Tax payment agreement between the Investor and the Contractor is carried out in accordance with the provisions of the Contract signed between the Project Management Board (Investor) and the contractor. The capital source to pay for the Contract is the capital source from the Loan Agreement for valid items according to the provisions of the Agreement and the Investor’s counterpart capital source on the principle that costs not covered by the Loan Agreement will be paid. paid by the Investor.

(3) Answers about natural resources tax

On October 23, 2023, the General Department of Taxation issued Official Dispatch 4663/TCT-CS on resource tax policy.

The General Department of Taxation received official dispatch No. 2632/CTDLA-TTKT1 dated August 25, 2023 from the Tax Department of Dak Lak province with questions about the price for calculating natural resources tax. Regarding this issue, the General Department of Taxation has the following opinion:

– Pursuant to Article 6 of the Law on Natural Resources Tax;

– Pursuant to Clause 1 and Clause 2, Article 4 of Decree 50/2010/ND-CP;

– Pursuant to Clause 4, Article 4, Decree 50/2010/ND-CP (amended and supplemented by Clause 4, Article 4, Decree 12/2015/ND-CP);

– Pursuant to Article 6 of Circular 152/2015/TT-BTC;

Pursuant to the above regulations, the price for calculating natural resources tax is the selling price of a unit of resource products of exploiting organizations and individuals, excluding value-added tax, but must not be lower than the price for calculating natural resources tax set by the People’s Committee. regulations at the provincial level. In case the selling price of a unit of resource product is lower than the price for calculating natural resources tax prescribed by the Provincial People’s Committee, the natural resource tax shall be calculated according to the price prescribed by the Provincial People’s Committee. In cases where the selling price of a unit of resource product has not been determined, the Provincial People’s Committee shall specifically determine the price for calculating natural resources tax according to the provisions of Clauses 2 and 4, Article 6 of the Law on Natural Resources Tax, Clause 2, Article 4 of the Decree. Decree 50/2010/ND-CP and Clause 4, Article 4, Decree 50/2010/ND-CP (amended and supplemented by Clause 4, Article 4, Decree 12/2015/ND-CP).

(4) Answers about value added tax

On October 23, 2023, the General Department of Taxation issued Official Dispatch 4665/TCT-CS on value added tax policy.

Responding to Official Dispatch No. 306/CTGLA-TTHT dated February 24, 2023 of Gia Lai Provincial Tax Department on VAT policy on REC certificate transfer, the General Department of Taxation has the following opinion:

– Pursuant to the provisions of Clause 35, Article 3 of the Law on Environmental Protection 2020 on interpretation of terms;

– Pursuant to the provisions of Points a and b, Clause 2, Article 19 of Decree 06/2022/ND-CP;

– Pursuant to the provisions in Point a, Clause 3, Article 2 of Decree 209/2013/ND-CP;

– Pursuant to the instructions in Clause 1, Article 5 of Circular 219/2013/TT-BTC;

– Pursuant to the instructions in Article 11 of Circular 219/2013/TT-BTC;

Regarding this issue, the Ministry of Industry and Trade has opinions in Official Dispatch 6153/BCT-TKNL dated September 7, 2023, and the Department of Climate Change (Ministry of Natural Resources and Environment) has opinions in Official Dispatch 995/BĐKH -KTTT dated August 8, 2023 sent to the General Department of Taxation (photocopy of official dispatches attached). Accordingly, REC certificates are not regulated as carbon credits or greenhouse gas emission reduction credits specified in Clause 35, Article 3 of the 2020 Law on Environmental Protection and are not within the scope of Decree 06/ 2022/ND-CP.

Based on the regulations and opinions of the above-mentioned Ministries and branches, revenues from REC certificate transfer activities are not subject to declaration, calculation and payment of value-added tax as prescribed in Point a, Clause 3, Article 2. Decree 209/2013/ND-CP.

In case a production and business establishment has REC certificate transfer activities, the 10% VAT rate will apply as prescribed in Article 11 of Circular 219/2013/TT-BTC of the Ministry of Finance.

(5) Answers about corporate income tax

On October 19, 2023, the General Department of Taxation issued Official Dispatch 4626/TCT-CS responding to the tax policy issued by the General Department of Taxation.

Responding to official dispatch No. 8768/CTHDU-TTHT dated June 1, 2023 of the Tax Department of Hai Duong province on corporate income tax (CIT) policy for Haid Hai Duong Co., Ltd., the General Department of Taxation has the following opinion: :

Pursuant to the provisions in:

– Clause 8, Article 1 of Law No. 32/2013/QH13 amending and supplementing a number of articles of the Law on Corporate Income Tax.

– Clause 12, Article 1 of Law No. 32/2013/QH13.

– Clause 3, Article 15, Decree 18/2013/ND-CP.

– Clause 3, Article 16 of Decree No. 218/2013/ND-CP.

– Clause 2, Clause 3, Article 19 of Decree 218/2013/ND-CP.

– Point dd Clause 2 Article 16 of Decree 118/2015/ND-CP.

– Clause 2, Article 10, Circular 96/2015/TT-BTC.

– Clause 1, Clause 3, Article 4 of Circular 83/2016/TT-BTC.

– Point a, Clause 1, Clause 4, Article 15 of Investment Law No. 61/2020/QH14.

Based on the above regulations, the corporate income tax law does not provide for corporate income tax incentives for investment projects in industrial parks at the level applicable to areas with difficult socio-economic conditions. towel.

Therefore, the income of businesses from implementing investment projects in Industrial parks and Industrial clusters is not eligible for corporate income tax incentives like difficult socio-economic areas.

For income from deposit interest, loan interest, exchange rate differences not related to production and business activities eligible for tax incentives, the corporate income tax incentives specified in Article 15, Article 15 shall not be applied. 16 Decree 218/2013/ND-CP.

For the Company’s income from investment projects in the field of commercial business and services arising outside tax incentive areas, this income is not eligible for corporate income tax incentives according to the area. investment incentives.

(6) Answers about value added tax

On October 19, 2023, the General Department of Taxation issued Official Dispatch 4627/TCT-CS on value added tax.

The General Department of Taxation received official dispatch 3582/CTHPH-TTHT dated July 4, 2023 from Hai Phong City Tax Department, official dispatch 1570/CTPTH-TTKT3 dated July 16, 2023 from Phu Tho Provincial Tax Department on VAT.

Regarding this issue, the General Department of Taxation has the following opinion:

– Pursuant to Clause 3, Article 1 of Law 106/2016/QH13 dated April 6, 2016, amending and supplementing Clauses 1 and 2, Article 13 of Law on Value Added Tax 13/2008/QH12 (amended and supplemented) a number of Articles under Law No. 31/2013/QH13) regulating VAT refund;

– Pursuant to Clause 1 and Clause 3, Article 26 of Decree 35/2022/ND-CP;

– Pursuant to Clause 2, Article 1 of Decree 146/2017/ND-CP dated December 15, 2017 amending and supplementing Clause 3, Article 10 of Decree 209/2013/ND-CP (amended and supplemented in Decree No. Decree 100/2016/ND-CP);

– Pursuant to Article 2 of Circular 25/2018/TT-BTC amending and supplementing Clause 4, Article 18 of Circular 219/2013/TT-BTC (amended and supplemented according to Circular 130/2016/TT-BTC ) guidance on tax refund for exported goods and services.

– Pursuant to Point a, Clause 1, Article 44 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 stipulating the deadline for submitting tax declarations;

– Pursuant to Point c, Clause 3, Article 7 of Decree 126/2020/ND-CP regulating tax declaration dossiers;

– Pursuant to Article 28 of Circular 80/2021/TT-BTC guiding dossiers requesting VAT refund.

Based on the above regulations, the input VAT amount of exported goods and services arising in the period before the enterprise applies tax policies for export processing enterprises will be deducted and VAT refunded according to VAT regulations.

Regarding the deadline for submitting VAT declaration dossiers for the last tax period before enterprises can apply tax policies for export processing enterprises, comply with the provisions of Clause 1, Article 44 of the Law on Tax Administration No. 38/2019/QH14 .