Nội dung toàn văn Official Dispatch No. 2665/BTC-TCT, on the implementation of Circular No. 134/20
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 2665/BTC-TCT |
Hanoi, March 10, 2009 |
To: Provincial-level Tax Departments
The Ministry of Finance has received proposals from some enterprises on the implementation of the Finance Ministry’s Circular No. 134/2008/TT-BTC of December 31, 2008, guiding the performance of tax obligations by foreign organizations and individuals doing business in Vietnam or earning income in Vietnam. Regarding this matter, the Ministry of Finance gives its opinions as follows:
Part C of the Finance Ministry’s Circular No. 134/2008/TT-BTC of December 31, 2008, guiding the performance of tax obligations by foreign organizations and individuals doing business in Vietnam or earning income in Vietnam stipulates: “This Circular takes effect 15 days after its publication in CONG BAO, applies from January 1, 2009, and replaces the Finance Ministry’s Circular No. 05/2005/TT-BTC of January 11, 2005, guiding tax regimes applicable to foreign organizations without Vietnamese legal person status and foreign individuals doing business or earning income in Vietnam and Circular No. 16/1999/TT-BTC of February 4, 1999, guiding freight tax on cargo transportation by seagoing vessels of foreign transport firms operating in Vietnam.
For contracts or sub-contracts signed before the effective date of Circular No. 134/2008/TT-BTC the determination of value-added tax and business income tax still complies with the guidance in the Finance Ministry’s Circular No. 05/2005/TT-BTC of January 11, 2005, guiding tax regimes applicable to foreign organizations without Vietnamese legal person status and foreign individuals doing business or earning income in Vietnam until the termination of contracts.
Particularly for contracts on air or sea transportation (for which taxes are paid under the guidance in Circular No. 16/1999/TT-BTC) international delivery and international forwarding, taxes shall be paid under the guidance in Circular No. 134/2008/TT-BTC from the date it comes into effect.
The Ministry of Finance informs provincial-level Tax Departments thereof for information and compliance.-
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FOR THE MINISTER OF FINANCE |
