Công văn 2321/TCT-CC

Official Dispatch No. 2321/TCT-CC of July 07, 2011, on guiding tax policy for foreign contractors doing business in Vietnam in the form of import, export on the spot

Nội dung toàn văn Official Dispatch No. 2321/TCT-CC on guiding tax policy for foreign contractors


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

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

No.: 2321/TCT-CC
on guiding tax policy for foreign contractors doing business in Vietnam in the form of import, export on the spot

Hanoi, July 07, 2011

 

To: Bac Ninh Tax Department

Taxation General Department has received official dispatch No.1609/CT-KT1 dated 15/06/2011 of the Bac Ninh Department of Taxation proposing for guidance of the contractor tax policy for the case that overseas-based company signs goods import contract with the enterprises with foreign-owned capital (FDI) in Vietnam (including export processing enterprises), then appoint these enterprises to deliver goods for other enterprises of FDI Vietnam (in the form of import and export on the spot), with income arising from this business activity in Vietnam if they are required to pay enterprise income tax for commercial business activities as stipulated in Circular No.134/2008/TT-BTC dated 31/12/2008 of Ministry of Finance or not. In this regard, General Department of Taxation has the following opinion:

- At Point 1, Section I, Part A Circular No.134/2008/TT-BTC dated 31/12/2008 of the Ministry of Finance prescribing the subjects of application in this Circular as "foreign organizations doing business with or without establishments permanently residing in Vietnam... do business in Vietnam or earn incomes arising in Vietnam on the basis of contracts, agreements, or commitments between them with Vietnamese organizations and individuals. "

- In Point 2.2, Section I, Part A regulates: "Where goods are provided in the form: the place of delivery of goods locates within the territory of Vietnam ... then the CIT taxable income of a foreign contractor, the foreign sub-contractor is the total value of goods and services ".

Based on the above provisions, where foreign companies do business in Vietnam in the form of purchasing goods of Vietnam enterprises and appoint these enterprises to deliver to other enterprises in Vietnam (in the form of import and export on the spot) and generating income in Vietnam on the basis of contracts signed between the foreign enterprises with the enterprises in Vietnam, foreign companies are subjects to enterprise income tax for the commercial business activities as stipulated in Circular 134/2008/TT-BTC.

Vietnam enterprises are appointed to receive goods by foreign companies are responsible for declaring and paying tax as substitutes for foreign companies as stipulated in Point 1, Section III, Part B of Circular 134/2008/TT-BTC.

General Department of Taxation notifies Bac Ninh Tax Department for knowing./.

 

 

 

GENERAL DIRECTOR




Bui Van Nam

 

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Số hiệu2321/TCT-CC
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              Official Dispatch No. 2321/TCT-CC on guiding tax policy for foreign contractors
              Loại văn bảnCông văn
              Số hiệu2321/TCT-CC
              Cơ quan ban hànhTổng cục Thuế
              Người kýBùi Văn Nam
              Ngày ban hành07/07/2011
              Ngày hiệu lực07/07/2011
              Ngày công báo...
              Số công báo
              Lĩnh vựcDoanh nghiệp, Thuế - Phí - Lệ Phí
              Tình trạng hiệu lựcKhông xác định
              Cập nhật10 năm trước

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