Công văn 2101/TCT-HTQT năm 2017 về thủ tục miễn thuế theo Điều ước quốc tế do Tổng cục Thuế ban hành

To: The Department of Taxation of Nghe An Province

The General Department of Taxation has received the Official Dispatch No. 828/CT-Ktr1 dated April, 2017 sent from the Department of Taxation of Nghe An Province to request for guidance on procedures for exemption of Corporate Income Tax under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Finland on the Contract for execution of project on water supply in Vinh City Neighborhood signed by and between Econet Oy Ltd. and Nghe An Water Supply One Member Company Limited. The General Department of Taxation gives response as follows:

- Pursuant to Point 1 Article 6 of the Law on Treaties No. 108/2016/QH13 dated April 09, 2016 of the National Assembly:

“In case a Vietnam’s legislative document other than the Constitution and an international agreement to which the Socialist Republic of Vietnam is a signatory contain different regulations on the same matter, the international agreement shall apply".

- Pursuant to regulations in Point 5 Article 156 of the Law on Promulgation of Legislative Documents No. 80/2015/QH13 dated June 22, 2015 of the National Assembly with respect of the application of legislative documents:

"Application of Vietnam’s legislative documents must not obstruct the implementation of the international agreements to which the Socialist Republic of Vietnam is a signatory. In case a Vietnam’s legislative document other than the Constitution and an international agreement to which the Socialist Republic of Vietnam is a signatory contain different regulations on the same matter, the international agreement shall apply”.

If Econet Oy Ltd. satisfies all of eligibility requirements for tax exemption under regulations in the Double Taxation Agreement or the Framework Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam, Econet Oy Ltd. is responsible for submitting the application for tax exemption under regulations in Article 20 and Article 47 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Ministry of Finance.

If Econet Oy Ltd. fails to conduct procedures for tax exemption under regulations in the Circular 156/2013/TT-BTC as mentioned above, Econet Oy Ltd. must make tax declaration in accordance with prevailing regulations of law. Econet Oy Ltd. may give explanation about its failure to provide information or documents required in the application for tax exemption under regulations of the international agreement.

The General Department of Taxation hereby responds to the Department of Taxation of Nghe An Province for reference./.

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