The ministry of finance
tải về 0.83 Mb.
|
| In case a taxpayer has already notified its eligibility for tax exemption or reduction under an agreement for a year, it is required to only send a copy of the permit for exploitation of the Vietnamese market (flight license) granted by the Civil Aviation Administration of Vietnam for subsequent years.
Fifteen days before the expiration of a contract for working in Vietnam or the end of the tax year, whichever is earlier, the Vietnam-based office of a foreign airline shall send a certificate of residence of the tax year, which has been consularly legalized, and a list of international transportation incomes, made according to form No. 01-1/HKNN, applicable to cases of selling tickets in the Vietnamese market, or form No. 01-2/HKNN provided in this Circular, applicable to cases of booking swap or division, of the relevant tax year for use as a basis for tax agencies to apply EIT exemption or reduction for international transportation incomes of foreign airlines. c/ Tax declaration applicable to foreign carriers Organizations acting as shipping or forwarding agents for foreign carriers shall withhold and pay tax for foreign carriers.
Tax declaration dossiers of foreign carriers shall be submitted to tax agencies directly managing shipping or forwarding agents. Foreign carriers’ tax is declared on a monthly basis. c.1/ A tax declaration dossier comprises: - A tax return applicable to foreign carriers, made according to form No. 01/VTNN provided in this Circular; - A list of international transportation incomes, made according to form No. 01-1/VTNN applicable to enterprises that directly operate means of transport, or form No. 01-2/VTNN, applicable to cases of booking swap or division, or a list of turnovers from container keeping, made according to form No.01-3/VTNN provided in this Circular. c.2/ Dossiers of notification of tax exemption or reduction under agreements: In case a foreign carrier is eligible for tax exemption or reduction under a double taxation avoidance agreement between Vietnam and another country or territory, the following procedures shall be additionally carried out: When submitting the tax return for the first tax period of the year to tax agencies, the foreign carrier or its agent shall enclose a dossier of notification of eligibility for tax exemption or reduction under an agreement, comprising: - A notice of eligibility for tax exemption or reduction under an agreement, made according to form No. 01/HTQT provided in this Circular; A taxpayer who, in force majeure circumstances, is unable to supply sufficient information or documents as required for this notice shall make detailed explanation therefor. - The original certificate of residence granted by a tax agency of the foreign carrier’s host country for the tax year preceding the year of notification of eligibility for tax exemption or reduction under the agreement, which has been consularly legalized; - A document evidencing the carrier’s direct operation of ships, which is any of the following documents: + A copy of the ship ownership registration, certified by the taxpayer; + A copy of the ship charter contract (if the carrier charters or is given the right to use the ship), certified by the taxpayer; + The original license for ship operation along a fixed route, or its copy certified by the port authority;
+ The original port entry permit, or its copy certified by the port authority; + The port authority’s original certificate of the carrier’s ships entering a Vietnamese port; + Other documents. A foreign carrier that is involved in partnership, space swap or lease or bareboat charter, etc., shall additionally supply relevant documents (such as partnership contract for joint operation of means of transport, contracts on space swap or contracts on bareboat charter, etc.). At the year end, the foreign carrier or its agents shall send to tax agencies a certificate of residence for the year, which has been consularly legalized. In case a foreign carrier or its agent has already notified its eligibility for tax exemption or reduction under an agreement for a year, it is only required to notify changes in its business situation, if any, such as changes in business registration or change in ownership or operation of means of transport for subsequent years and supply documents evidencing these changes. In case a foreign carrier has a primary agent, secondary agents and branches in different localities of Vietnam, the foreign carrier or its agent shall submit the original certificate of residence, which has been consularly legalized, and tax registration certificate (or business registration certificate) to the provincial-level Tax Department of the locality in which its primary agent’s head office is located and send copies of these papers, certified by the primary agent, to provincial-level Tax Departments of the localities in which secondary agents or branches are located. In its notice of eligibility for tax exemption or reduction under an agreement, the taxpayer shall clearly state the name of the Tax Department to which it has submitted the original certificate of residence. d/ Tax declaration for foreign reinsurance Vietnamese parties shall withhold, declare and pay tax for foreign reinsurance organizations. Tax declaration dossiers shall be submitted to tax agencies directly managing Vietnamese parties. Tax for foreign reinsurance shall be declared on a quarterly basis. d.1/ Tax declaration dossiers: - A tax return applicable to foreign reinsurance organizations, made according to form No. 01/TBH provided in this Circular;
- A copy of the reinsurance policy, certified by the taxpayer (for first-time tax declaration for the reinsurance policy);
organization shall submit to tax agencies 2 notification dossiers, one dossier of notification for projected policies and one dossier for notification for official policies. Specifically: d.2.1/ For dossiers of notification for projected policies: - The time limit of submission of a dossier of notification of eligibility for tax exemption or reduction under an agreement for projected policies: 5 days before signing policies, 5 days after performing contracts or 5 days before making payment, whichever is earlier. - Places of submission of dossiers of notification of eligibility for tax exemption or reduction under an agreement: + For foreign reinsurance organizations which have representative offices in Vietnam: Provincial-level Tax Departments of localities in which their representative offices are located. + For foreign reinsurance organizations without representative offices in Vietnam: In case a foreign insurance organization directly submits dossiers: The provincial-level Tax Department of the locality in which the Vietnam reinsurance company with which it projects to sign the first contract is located; In case a foreign reinsurance organization authorizes its lawful representative in Vietnam to submit dossiers, dossiers shall be submitted to the provincial-level Tax Department of the locality in which the at-law representative has registered for tax payment. For example: the tax agent, audit company or the Vietnamese reinsurance company with which it projects to sign the first contract.
- A dossier of notification of eligibility for tax exemption or reduction under an agreement comprises: + A notice, made according to form No. 01/TBH-TB provided in this Circular. A taxpayer who, in force majeure circumstances, is unable to provide sufficient information or documents as required for this notice, shall make detailed explanation therefor. + The original certificate of residence, which is granted by the tax agency of the host country and has been consularly legalized (for the year receding the year of submitting dossier). + A list of reinsurance policies which have been or are expected to be signed, made according to form No. 01-1/TBH-TB provided in this Circular. d.2.2/ For official notification dossiers - Time for dossier submission: In the first quarter of the subsequent year, foreign reinsurance organizations shall send dossiers of a official notification, enclosed with relevant dossiers. - Places of submission: Similar to the places of submission of unofficial notification dossiers. - A dossier to be submitted to tax agencies comprises: + A notice, made according to form No. 02/TBH-TB provided in this Circular. A taxpayer who, in force majeure circumstances, is unable to provide sufficient information or documents as required for this notice shall make detailed explanation therefor. + The original certificate of residence, which is granted by the tax agency of the host country and has been consularly legalized. + Copies of reinsurance policies already performed in the year but not yet submitted to tax agencies (including policies inside or outside the plan already sent to tax agencies), certified by the taxpayer. + A list of policies classified according to their types, made according to form No. 02-1/TBH-TB provided in this Circular. At the time of submission of official notification dossiers, taxpayers shall classify policies and send lists of policies classified according to their types (classified according to certain criteria); they are only required to send one copy, certified by the taxpayer, for each type of contracts for use as samples. Taxpayers shall take responsibility for their statistics.
d.2.3/ Procedures for application of agreements: - Within 15 working days after receiving a complete unofficial dossier of notification of EIT exemption or reduction under an agreement from a foreign reinsurance organization, the tax agency shall issue a certificate of submission of a complete notification dossier and make certification right in the notice. When signing reinsurance policies, the foreign reinsurance company may supply to each of Vietnamese contracting parties a duly certified copy of this certificate for temporary tax exemption or reduction under an agreement. An unofficial notice shall be made in 2 copies, one to be kept by the applicant and the other to be preserved at the provinciallevel Tax Department. - Tax agencies shall examine notification dossiers submitted by foreign reinsurance organizations. If detecting that a dossier is incorrect or incomplete or the taxpayer is ineligible for application of an agreement, they shall notify thereof to the applicant or the taxpayer. e/ Finalization declaration dossiers: - A contractor tax finalization return, made according to form No. 02/NTNN provided in this Circular; - A list of foreign contractors and Vietnamese sub-contractors involved in the performance of the contract, made according to forms No. 02-1/NTNN and No. 02-2/NTNN provided in this Circular; - A list of tax payment documents; - A contract liquidation document. 3. Tax declaration for cases of payment of VAT by the withholding method and payment of EIT on a percentage of turnover - Foreign contractors and sub-contractors that directly declare VAT by the withholding method and declare EIT on a percentage of turnover shall submit tax declaration dossiers and tax finalization declaration dossiers to tax agencies directly managing Vietnamese parties. For construction and installation contracts, tax declaration dossiers and tax finalization declaration dossiers shall be submitted to tax agencies of the localities in which construction and installation activities are carried out. - Within 20 working days after signing a contract with a foreign contractor or sub-contractor, the Vietnamese party or foreign contractor signing the contract shall notify the tax agency with which such foreign contractor or sub-contractor has registered for tax payment of the foreign contractor’s or sub-contractor’s direct registration and payment of VAT by the withholding method and payment of EIT on a percentage of turnover.
- When being granted a tax registration certificate by tax agencies, a foreign contractor or sub-contractor shall send a copy of the tax registration certificate, bearing its certification, to the Vietnamese party or foreign contractor. In case of arising a payment to a foreign contractor while the Vietnamese party has not yet received a copy of the foreign contractor’s tax registration certificate, the Vietnamese party shall temporarily withhold and pay the payable VAT and EIT amounts for the foreign contractor under Clause 2 of this Article. a/ Declaration of VAT calculated by the withholding method complies with Article 10 of this Circular. b/ In case of payment of EIT on a percentage of turnover, tax shall be declared for each time of payment to foreign contractors and finalized upon expiration of contracts. A foreign contractor who receives many payments in a month may register for monthly tax declaration instead of declaration for each time of payment. b.1/ Tax declaration dossiers: - A tax return, made according to form No. 03/NTNN provided in this Circular; - Copies of the contract for contractor or sub-contractor operations, certified by the taxpayer (for the first-time tax declaration for the contract); - A copy of the business license or the practice license, certified by the taxpayer. a.2/ Dossiers of notification of tax exemption or reduction under agreements For a foreign contractor eligible for tax exemption or reduction under a double taxation avoidance agreement between Vietnam and another country or territory, the following procedures shall be additionally carried out: Fifteen days before the tax declaration deadline, the foreign contractor shall send to tax agencies a dossier of notification of eligibility for tax exemption or reduction under and agreement, comprising: - A notice of eligibility for tax exemption or reduction under an agreement, made according to form No. 01/TNDN provided in this Circular; A taxpayer who, in force majeure circumstances, is unable to supply sufficient information or documents as required for this notice shall make detailed explanation therefor.
+ The original certificate of residence granted by a tax agency of the country of residence in the year preceding the year of notification of eligibility for tax exemption or reduction under the agreement, which has been consulately legalized; + Copies of the contracts signed with organizations and individuals in Vietnam, certified by the taxpayer. In case a foreign contractor has already notified its eligibility for tax exemption or reduction under an agreement for a year, it is only required to send copies of economic contracts newly signed with domestic and foreign organizations and individuals (if any), certified by the taxpayer, for subsequent years. Fifteen days before the expiration of its contract for working in Vietnam or the end of the tax year, whichever is earlier, a foreign contractor shall send a certificate of residence of the tax year, which has been consularly legalized, to the Vietnamese contracting or income-paying party. If no certificate of residence is available by that time, the foreign contractor shall commit to sending this certificate, which has been consularly legalized, within the first quarter of the following year. b.3/ Tax finalization declaration dossiers: - A contractor tax finalization return, made according to form No. 04/NTNN provided in this Circular; - A list of Vietnamese sub-contractors engaged in the performance of the contract, made according to form No. 02-2/NTNN provided in this Circular; - A list of tax payment documents; - A contract liquidation documents. 4. Tax declaration in case foreign contractors entering partnerships with Vietnamese economic organizations to conduct business operations in Vietnam on the basis of contractor operation contracts a/ In case parties to a partnership form a cost-accounting executive board which has a bank account and takes responsibility for the issuance of invoices, or the Vietnamese economic organization to the partnership conducts accounting for, and distributes profits to parties, the executive board of the partnership or the Vietnamese economic organization shall declare, pay and finalize VAT and EIT according to regulations for the whole amount of turnover from the performance of the contractor operation contract under Articles 10 and 11 of this Circular.
b/ In case parties enter into a partnership by the mode of sharing turnover, sharing products or jointly undertake a contractual job but each party performs a separate part and determine its turnover by itself, the foreign contractor may declare and pay tax under Clauses 1, 2 and 3 of this Article. Article 19. Tax declaration and determination of payable tax amounts by the presumption method, and tax declaration for real estate leasing activities
still fail, though having been urged by tax agencies, to make tax registration within the time limit stated in tax agencies’ notices. b/ Business households and individuals that fail to practice the invoiceand voucher-based accounting. c/ Business households and individuals that do not submit tax returns according to regulations. d/ Business households and individuals that keep accounting books but are detected through inspection by tax agencies to have improperly observed the accounting regulations or improperly and inadequately kept invoices and vouchers of purchased or sold goods and services, or made inaccurate and untruthful tax declarations; and therefore, tax agencies cannot base on those accounting books, invoices and vouchers to determine payable tax amounts suitable to their actual business operations. Households and individuals engaged in manual, scattered, mobile or irregular exploitation of natural resources. 2. Taxes and charges which can be collected by the presumption method include: a/ Excise tax; b/ Royalty; c/ Value-added tax; d/ Environmental protection charge for natural resource exploitation. 3. Presumptive tax declaration dossiers shall be submitted to district-level Tax Departments of the localities in which business operations or mineral resource exploitation activities are carried out.
a/ Business households and individuals shall pay presumptive tax amounts according to form No. 01/THKH provided in this Circular. b/ Households and individuals that mine natural resources or minerals shall pay presumptive tax amounts according to form No. 02/THKH provided in this Circular. 4. Time limit for submission of presumptive tax declaration dossiers: Business households and individuals that pay tax according to the presumption method shall declare tax on an annual basis and are not required to pay tax if their turnover is equal to or smaller than the tax exempt turnover specified in Clause 5 of this Article. From November 20 to December 5 of a year, tax agencies shall deliver presumptive tax returns of the subsequent year, form No. 01/THKH, to all business households and individuals that pay tax according to the presumption method. Tax agencies shall urge business households to fill in and submit tax declaration dossiers to the former by December 31 of a year at the latest. Those that just start doing business or mining natural resources or minerals shall submit presumptive tax declaration dossiers within 10 days after they start business or mining. 5. Tax-exempt turnover: The tax-exempt turnover according to the presumption method specified at this Point is determined as follows: - For households and individuals that have conducted business operations:
Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
|