Nội dung toàn văn Official Dispatch No. 14291/TC/TCT of December 6, 2004, on tax refund dossiers and procedures for nonrefundable ODA projects
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 14291/TC/TCT | Hanoi, December 6, 2004 |
To: Provincial/municipal Tax Departments
On July 13, 2004, the Finance Ministry issued Official Letter No. 7711TC/TCT on enhancing tax and financial management over ODA projects, which requires project owners to submit VAT-refund dossiers with the state treasury certification of non-allocation of reciprocal capital from the state budget for them to pay VAT. Some projects funded with nonrefundable ODA capital, however, cannot get such certification, because the ODA capital is managed and used directly by representatives of foreign governments or international organizations, not through state treasuries. The Finance Ministry, therefore, provides the following additional guidance on Point 2.3, Section 2 of the said Official Letter:
For projects implemented with non-refundable ODA capital directly managed and used by representatives of foreign governments or international organizations, not through state treasuries, project owners need not to enclose with their VAT-refunding applications the state treasury certification on the state budget’s non-allocation of reciprocal capital for them to pay VAT but must state clearly in their dossiers the said reasons therefor.
Other cases shall comply with the guidance at Point 2.3, Section 2 of the Finance Ministry’s Circular No. 7711TC/TCT of July 13, 2004.
The Ministry of Finance hereby notifies the aforesaid guidance to all units for knowledge and implementation.
| FOR THE MINISTER OF FINANCE |
