This circular stipulates the collection of tax from foreign transportation service companies conducting business in Vietnam through agents, applying a tax rate of 5% on revenue after deducting shipping fees paid to carriers. It replaces Circular No. 724 TCT/NV5 and takes effect as of November 1, 2001.
적용 범위
Foreign transportation service companies operating in Vietnam through agents
핵심 사항
- Foreign transportation service companies must pay corporate income tax at a rate of 5% on revenue after deducting shipping fees paid to carriers (Article 1).
- If the foreign transportation service company is a resident of a country that has signed a Double Taxation Avoidance Agreement with Vietnam, it shall comply with the provisions of such agreement.
- Vietnamese agents are responsible for declaring and paying corporate income tax on behalf of foreign transportation service companies.
- Taxes paid before November 1, 2001, in accordance with Circular No. 724 TCT/NV5 will be offset against taxes due or refunded if no taxes are owed.
- This circular replaces Circular No. 724 TCT/NV5 and takes effect as of November 1, 2001.
🌐 이 문서의 사회적 영향
- Encouraging the development of transportation services in Vietnam.
- Foreign transportation service companies must comply with tax regulations, imposing a financial burden on businesses.
- Vietnamese agents are responsible for declaring and paying taxes on behalf of foreign transportation service companies.
❓ 자주 묻는 질문
What is the tax rate that foreign transportation service companies must pay?
The tax rate is 5% on revenue after deducting shipping fees paid to carriers.
What responsibilities do Vietnamese agents have in declaring and paying taxes?
Vietnamese agents are responsible for declaring and paying corporate income tax on behalf of foreign transportation service companies.
Which circular does this replace?
Replaces Circular No. 724 TCT/NV5 dated March 8, 2001 issued by the General Department of Taxation.
How are taxes paid before November 1, 2001 handled?
Taxes paid before November 1, 2001 in accordance with Circular No. 724 TCT/NV5 will be offset against taxes due or refunded if no taxes are owed.
What provisions should foreign transportation service companies comply with if they are residents of a country that has signed a Double Taxation Avoidance Agreement with Vietnam?
Comply with the provisions of the Double Taxation Avoidance Agreement.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10546 TC/TCT DATED NOVEMBER 2, 2001
REGARDING TAXATION FOR FOREIGN TRANSPORT SERVICE COMPANIES
FOREIGN TRANSPORTATION
RESPECTED: Provincial Tax Departments
The Ministry of Finance has received Letter No. 385/VPHH dated June 1, 2001 from the Vietnam Freight Forwarders and Logistics Association requesting guidance on taxation for foreign transport service companies. Regarding this matter, the Ministry of Finance provides the following instructions:
According to Circulars No. 169/1998/TT-BTC dated December 22, 1998 and No. 95/1998/TT-BTC dated August 6, 1999 of the Ministry of Finance, foreign transport service companies providing transportation services through Vietnamese agencies must pay taxes in accordance with Vietnam's Tax Law.
To encourage the development of transportation services in Vietnam, the Ministry of Finance provides tax guidance for foreign transport service companies as follows:
Foreign transport service companies conducting business in Vietnam through Vietnamese agents must pay corporate income tax at a rate of 5% on revenue after deducting shipping fees paid to carriers. Vietnamese agencies are responsible for declaring and paying corporate income tax for foreign transport service companies.
In cases where the foreign transport service company is a resident taxpayer under an Avoidance of Double Taxation Agreement signed with Vietnam, such agreements shall apply.
This letter replaces Letter No. 724 TCT/NV5 dated March 8, 2001 from the General Department of Taxation and takes effect as of November 1, 2001. In cases where foreign transport service companies have paid taxes according to the guidance in Letter No. 724 TCT/NV5 any tax paid before November 1, 2001 shall be offset against the tax payable under this letter or refunded if no further payment is due.
The Ministry of Finance hereby informs the Tax Departments to guide enterprises in implementation.
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