Công văn 4261/TCT-KK năm 2018 hướng dẫn kê khai, hoàn thuế giá trị gia tăng của Công ty Trách nhiệm hữu hạn MGA Việt Nam do Tổng cục Thuế ban hành

To: MGA Vietnam Co., Ltd(Address: No. 1 Nguyen Truong To, Binh Tho Ward, Thu Duc District, Ho Chi Minh City)

In reply to the Official Dispatch No. 83/MGA-KDL dated March 2, 2018 of MGA Vietnam Co., Ltd (hereinafter referred to as the Company), TIN: 0301477050 seeking for guidelines for declaration, credits, and refund of VAT, General Department of Taxation gives some comments below:

Pursuant to Point c Clause 1 Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance:

a) Where the taxpayer has an affiliate in another province than the taxpayer’s headquarters, the affiliate shall submit the VAT declaration to its supervisory tax authority. If the affiliated does not sell anything and thus does not earn any revenue, tax shall be declared at the taxpayer’s headquarters.

…”

Pursuant to Point c Clause 3 Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance regarding declaration of VAT:

“If the taxpayer is making investment in a project in another province than that of the headquarters, which is not put into operation, has not applied for business registration and/or tax registration, the taxpayer shall make a separate tax declaration of the project and submit it at the supervisory tax authority of the headquarters. If VAT on purchased goods and services serving the project are no completely eliminated, VAT on the project shall be refunded.

If the taxpayer establishes project management boards or branches in other provinces to manage one or multiple projects, such management boards or branches must submit separate tax declarations to the local tax authorities if they have the seal, keep accounting records, deposit accounts at banks, have applied for tax registration and issued with TINs. When the project is complete and the procedure for business registration and tax registration is complete as well, the investor in the project must provide the new company with information about the amounts of VAT that are new, refunded, and not refunded so that it can declare, pay tax, and claim tax refund as prescribed with the supervisory tax authority.

…”

Pursuant to Clause 3 Article 1 of Circular No. 130/2016/TT-BTC dated July 1, 2016 of the Ministry of Finance on amendments to of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance:

b) An active business taxpayer which pay VAT by credit-invoice method shall declare, by separate documentation, and offset input VAT on its new investment projects which are not put into operation and have not applied for neither business nor tax registration in a province different from the location of its head office (except the circumstances defined in Point c, Section 3 of this Article and except investment projects that construct houses for sale or rent without constitution of fixed assets) against the declared VAT on its ongoing business activities. The maximum VAT deductible from the investment projects is equal to the VAT payable on business activities in the period. The maximum VAT deductible from the investment projects is equal to the VAT payable on business activities in the period.

VAT on a new investment project shall be refunded if the remaining deductible input VAT on such project is VND 300 million or higher.

If the remaining deductible input VAT is less than VND 300 million, it shall be carried forward to the next period.

…

Investment projects eligible for VAT refund, as stated in Section 2 and Section 3 of this Article, are defined in the laws on investment.

…”

According to above provisions and guidelines, and documents provided by the Company:

In the event that the project “Khu du lịch văn hóa tâm linh Bà Chúa Xứ - Cáp Treo Núi Sâm” (Ba Chua Xu Spiritual and Cultural Tourism Site - Sam Mountain Cable Car) under direct management is approved by the competent authority as per the law on investment, the Company will establishes MGA Co., Ltd, An Giang Branch (hereinafter referred to as the Branch) in An Giang Province in order to hand over the project to the Branch for management after the project is complete and put into operation.

- If the project is split into multiple stages and components: If a component is complete and earns revenue, the input VAT which arises after the revenue is earned shall not be refunded, and input VAT which arises before the revenue is earned and is eligible for credit and meets conditions in Clause 3 of Circular No. 130/2016/TT-BTC dated August 12,2 016 of the Ministry of Finance shall be considered for being refunded. The Company transfers the unrefunded input VAT and output VAT of the component which earns revenue to the Branch for declaration using the form No. 01/GTGT and then submits the form to the supervisory tax authority of the Branch in the administrative division in which the revenue is earned (Sub-department of Taxation of Chau Doc City, An Giang Province).

With regard to remaining components, the Company keeps declaring input VAT of the project using the form No. 02/GTGT and offsetting the VAT on business activities stated in the form No. 01/GTGT. After the offsetting, if the input VAT of the project has not been fully deducted, the Company requests the supervisory tax authority (Department of Taxation of Ho Chi Minh City) shall effect the tax refund as prescribed in Clause 3 Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance.

- If the project is not split into multiple stages and components of the project have earned revenue, the input VAT which arises after the revenue is earned shall not be refunded, and input VAT which arises before the revenue is earned and is eligible for credit and meets conditions in Clause 3 of Circular No. 130/2016/TT-BTC dated August 12,2 016 of the Ministry of Finance shall be considered for being refunded. The Company transfers the unrefunded input VAT and output VAT of the component which earns revenue to the Branch for declaration using the form No. 01/GTGT and then submits the form to the supervisory tax authority of the Branch in the administrative division in which the revenue is earned (Sub-department of Taxation of Chau Doc City, An Giang Province). 

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]