Công văn 2272/TCT-KK

Official Dispatch No. 2272/TCT-KK dated June 18, 2014, requirements for VAT deduction of payments for electronic air tickets

Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets đã được thay thế bởi Official Dispatch No. 3997/TCT-DNL dated 2014 requirements for VAT deductions and documents being the basis và được áp dụng kể từ ngày 16/09/2014.

Nội dung toàn văn Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets


MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------

No. 2272/TCT-KK
RE: Requirements for VAT deduction

Hanoi, June 18, 2014

 

To: Department of Taxation of Da Nang City

General Department of Taxation received the Dispatch No. 661/CT-TTHT dated February 28, 2013 from Department of Taxation of Da Nang City requesting guidance on documents being basis for including payments for electronic air tickets in deductible expenses when calculating corporate income tax, declaration and deduction of value-added tax (VAT). General Department of Taxation has considered that case and hereby offers its opinions:

In Point 2.8 Section 2 Article 6 of the Circular No. 123/2012/TT-BTC dated July 27, 2012 on deductible expenses and non-deductible expenses when calculating income subject to corporate income tax:

“... Where a company purchases air tickets on an e-commerce website for its employees to go on business trips serving its business operation, the documents being basis for including payments for air tickets in deductible expenses are the electronic air tickets, the boarding passes, and proof of payments made by the company whose employees are on the flights”.

Clause 1 Article 15 of the Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance on conditions for deduction of input VAT:

“Legitimate VAT invoices for goods and services purchased, or proof of VAT payment during importation, or proof of VAT payment on behalf of foreign parties are presented as prescribed by the Ministry of Finance, applied to foreign organizations that do not have Vietnamese legal status and foreign individuals doing business or earning incomes in Vietnam.”

Pursuant to the regulations above, when Sao Viet Non Nuoc LLC. purchases air tickets on e-commerce websites for its employees to go on business trips serving its business operation, the air tickets and boarding passes bearing the names of such employees are the basis for including the payments for air tickets to deductible expenses when calculating corporate income tax. The proof of payment must bear the company’s name.

In case employees of the company have to buy air tickets for the business trip themselves and pay by ATM or credit cards bearing their names, and get reimbursed by the company later, such invoices and proof of payment must not be used for deduction of input VAT and must not be included in deductible expenses when calculating corporate income tax.

Provincial Department of Taxation shall instruct its unit to implement this Dispatch./.

 

 

ON BEHALF OF DIRECTOR OF GENERAL DEPARTMENT OF TAXATION
PP DIRECTOR OF TAX DECLARATION AND TAX ACCOUNTING DEPARTMENT
DEPUTY DIRECTOR




Nguyen Thi Thu Phuong

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Công văn 2272/TCT-KK

Loại văn bản Công văn
Số hiệu 2272/TCT-KK
Cơ quan ban hành
Người ký
Ngày ban hành 18/06/2014
Ngày hiệu lực 18/06/2014
Ngày công báo ...
Số công báo
Lĩnh vực Thuế - Phí - Lệ Phí
Tình trạng hiệu lực Hết hiệu lực 16/09/2014
Cập nhật 8 năm trước
Yêu cầu cập nhật văn bản này

Download Công văn 2272/TCT-KK

Lược đồ Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets


Văn bản bị sửa đổi, bổ sung

Văn bản sửa đổi, bổ sung

Văn bản bị đính chính

Văn bản được hướng dẫn

Văn bản đính chính

Văn bản bị thay thế

Văn bản hiện thời

Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets
Loại văn bản Công văn
Số hiệu 2272/TCT-KK
Cơ quan ban hành Tổng cục Thuế
Người ký Nguyễn Thị Thu Phương
Ngày ban hành 18/06/2014
Ngày hiệu lực 18/06/2014
Ngày công báo ...
Số công báo
Lĩnh vực Thuế - Phí - Lệ Phí
Tình trạng hiệu lực Hết hiệu lực 16/09/2014
Cập nhật 8 năm trước

Văn bản được dẫn chiếu

Văn bản hướng dẫn

Văn bản được hợp nhất

Văn bản gốc Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets

Lịch sử hiệu lực Official Dispatch No. 2272/TCT-KK dated 2014 requirements for VAT deduction of payments for electronic air tickets