Công văn 5946/CT-TTHT năm 2014 về chính sách thuế nhà thầu về việc thủ tục áp dụng hiệp định tránh đánh thuế hai lần giữa Chính phủ Việt Nam với các nước vùng lãnh thổ đối với hoạt động xuất nhập khẩu tại chỗ do Cục thuế tỉnh Đồng Nai ban hành

To: Daewon Chemical Vina Limited Liability Company :Address: Long Thanh Industrial Zone, Long Thanh district, Dong Nai province

The Department of Taxation of Dong Nai Province has received the Dispatch No. 05_2014/CVDW dated May 19, 2014 of Daewon Chemical Vina Limited Liability Company ( hereinafter referred to as Company), taxpayer ID number  3600823561 asking about the procedures for applying the Agreement on avoidance of double taxation between the Government of Vietnam and other countries and territories for domestic import-export activities, the Department of Taxation of Dong Nai province hereby replies as follows:

Pursuant to the Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes imposed on income between the Government of Vietnam and other countries and territories.

Pursuant to Article 45, Chapter VI of Circular No. 156/2013/TT-BTC dated November 06, 2013 of The Ministry of Finance guiding the case where the taxpayers can determine by themselves the amount of tax that can be exempted and reduced.

Pursuant to Article 22 , Chapter VI of Circular No. 123/2012/TT-BTC dated July 27, 2012 of the Ministry of Finance guiding the procedures for implementing the incentives for enterprise income tax.

Pursuant to Article 53, Chapter V of the Circular No. 205/2013/TT-BTC dated December 24, 2013 of the Ministry of Finance guiding the procedures for application of Agreement carried out in accordance with the Law on tax administration and the current guiding documents.

Pursuant to Point b.2, Clause 3, Article 20, Chapter II of Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guiding dossier to inform tax exemption and reduction under the Agreement and other incomes.

Pursuant to Clause 2, Article 1, Chapter I of Circular No. 60/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance regulating the application of foreign contractor tax related to the foreign organizations and individuals supplying products in Vietnam in the form of domestic import-export.

Following the guidance in the Dispatch No. 2321/TCT-CS dated July 07, 2011 of General Department of Taxation guiding the policies on foreign contractor tax related to the foreign organizations and individuals supplying products in Vietnam in the form of domestic import-export.

Based on the above guidance and the contents of your company’s question in the Dispatch No. 05_2014/CVDW dated May 19, 2014:

From 2010 to 2013 and from 2014 onwards, your company has signed contracts to buy products and materials from foreign company ( foreign contractors) in the form of domestic import-export (a three-party contract) in accordance with the provisions of Clause 2, Article 1, Chapter I of the Circular No. 60/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance and the guidance in the Dispatch No. 2321/TCT-CS dated July 07, 2011 of General Department of Taxation, your company is subject to the foreign contractor tax and must make declaration, deduction and payment of foreign contractor tax on the foreign contractor’s behalf

Where your company signs the contract to buying products and materials in the form of domestic import-export (a three-party contract) with foreign company. In order to be reduced or exempted from tax for the income generated from the sale of goods and materials of the foreign company under the Agreement for avoidance of double taxation and the prevention of tax evasion for taxes imposed on income between the Government of Vietnam and countries and territories, your company must carry out the procedures for applying this Agreement under the provisions in the Law on tax administration and other guiding documents;

Your company can determine by itself whether or not it is subject to the exemption or reduction in income tax as provided for in this Agreement and under the guidance at the Dispatch No.1939/TCT-HTQT of the General Department of Taxation on application of Agreement for domestic import and export. If any, the procedures for reduction or exemption of tax under the provisions of Article 45, Chapter VI of Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance should be done. Preparing dossier to inform tax exemption and reduction under this Agreement specified at Point b.2, Clause 3, Article 20, Chapter II of Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance and preparing dossier for tax declaration provided for at Point b.1, Clause 3, Article 20, Chapter II of Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance;

The Tax Authorities, upon examining and inspecting your company shall carry out the handling in accordance with the provisions of Article 22, Chapter VI of Circular No. 123/2012/TT-BTC dated July 27, 2012 of the Ministry of Finance.

The Department of Taxation of Dong Nai Province hereby provides your company with information for implementation in accordance with the regulations of legal normative documents.

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