Nội dung toàn văn Official Dispatch No. 2885/TCT-CS of July 15, 2009, on Value-added tax (VAT) rat
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 2885/TCT-CS |
Hanoi, July 15, 2009 |
To: The Tax Department of Ho Chi Minh City
In response to the Official Letter No. 3420/CT-TTHT of May 6, 2009, of the Tax Department of Ho Chi Minh City, regarding VAT rates, the General Department of Taxation gives the following opinions:
On April 28, 2009, the General Department of Taxation issued Official Letter No. 1574/TCT-CS guiding VAT rates of THC and CFS charges. Accordingly, the General Department of Taxation guides the VAT rate reduction for CFS charges as follows:
Point 3, Section II, Part B of the Ministry of Finance’s Circular No.129/2008/TT-BTC of December 26, 2008, regarding VTA, stipulates:
“The tax rate of 10% is applicable to goods and services not specified in Section II, Part A; and Points 1 and 2, Section II, Part B of this Circular.”
Under the above provisions, the charges for transporting cargoes from factories to warehouses, unloading cargoes from trucks to warehouses for tallying, labeling, classifying and loading and unloading cargoes into/from containers, and transporting cargoes from warehouses to ports (called as CFS for short) are liable to VAT rate of 10% from January 1, 2009.
Clauses 16 and 17, Article 1 of the Finance Ministry’s Circular No. 13/2009/TT-BTC of January 22, 2009, guiding the VAT reduction for a number of goods and services in which enterprises face difficulties in trading, stipulate: “Loading and unloading and transportation (excluding international transportation), cover transportation of goods, luggages and passengers and tourist transportation by air, road, railway and waterway, except brokerage and commissioned agency, regardless of whether establishments directly conduct transportation or hire others to conduct transportation” are eligible for 50% VAT rate reduction from February 1, 2009, to the end of December 31, 2009.
Accordingly, from February 1, 2009, to the end of December 31, 2009, loading and uploading and transportation services are eligible for 50% VAT rate reduction; and tallying, labeling, classifying, packing and warehousing services are ineligible for 50% VAT rate reduction.
The General Department of Taxation gives the above reply to the Tax Department for information.-
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FOR THE GENERAL DIRECTOR OF
TAXATION |
