This Circular stipulates the conditions for applying a 0% VAT rate to international transportation and services of the aviation and maritime industries. It applies to businesses engaged in international transportation and service provision within airport/maritime port areas.
适用范围
Business entities engaged in international transportation and service provision within airport, seaport areas.
要点
- For international transportation → must have a transportation contract and payment documentation through banks or equivalent methods → apply a 0% tax rate.
- For services of the aviation industry → must have a service supply contract with foreign organizations, foreign airlines, or service requests from them → apply a 0% tax rate for services such as providing meals, aircraft takeoff and landing, aircraft parking, aircraft security protection, passenger and baggage screening, and cargo inspection.
- For services of the maritime industry → must have a service supply contract with foreign organizations or ship agents → apply a 0% tax rate for services such as towing ships, marine pilots, maritime rescue, wharfage, mooring buoys, loading and unloading, and cleaning ship holds.
- Services subject to a 0% tax rate must have payment documentation through banks or equivalent methods.
- This Circular takes effect 45 days from the date of issuance and applies from the effective date of Decree No. 123/2008/NĐ-CP.
🌐 本文件的社会影响
- Positive impact: Reduces tax costs for businesses engaged in international transportation and service provision within airport, seaport areas.
- Negative impact: May cause difficulties for small and medium-sized enterprises in complying with bank payment documentation requirements.
❓ 常见问题
What conditions are required to apply a 0% tax rate to international transportation?
For international transportation, there must be a transportation contract for passengers, baggage, and goods between the carrier and the charterer for international routes from Vietnam to another country or vice versa. Additionally, there must be payment documentation through banks or equivalent methods.
Which aviation services are eligible for a 0% tax rate?
Air catering services; aircraft takeoff and landing services; aircraft parking services; aircraft security protection services; passenger and baggage and cargo security screening services; baggage conveyor belt services at terminals; ground commercial technical support services; aircraft security services; aircraft pushback and tow services; aircraft guidance services; boarding bridge rental services; flight departure and arrival management services; crew and passenger transportation services within aircraft parking areas.
What maritime services are eligible for a 0% tax rate?
Ship towing services; marine pilot services; maritime rescue services; wharfage and mooring buoy services; loading and unloading services; securing and unsecuring ropes; hatch cover opening and closing services; ship hold cleaning services; tallying and delivery services.
Are there specific payment documentation requirements?
Services subject to a 0% tax rate must have payment documentation through banks or equivalent methods. In cases where services arise infrequently, without schedules, and without contracts, direct payment documentation is required.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance and applies from the effective date of Decree No. 123/2008/NĐ-CP.
全文
CIRCULAR
Guidelines on conditions for applying a 0% VAT rate to international transportation and services of the aviation and maritime industries
vận chuyển quốc tế và dịch vụ của ngành hàng không, hàng hải
_____________________________
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance provides guidelines on the conditions for applying a 0% VAT rate to international transportation and services of the aviation and maritime industries as follows:
Article 1. For international transportation
International transportation subject to a 0% tax rate must meet the following conditions:
- There must be a transportation contract between the carrier and the charterer for international segments from Vietnam to another country or from another country to Vietnam, in forms consistent with legal provisions. For passenger transportation, the transportation contract is represented by a ticket. If an international transportation contract includes domestic segments, then the international transportation includes such domestic segments. The business entity engaged in international transportation shall comply with relevant legal provisions governing transportation.
- There must be payment documentation through a bank or other payment methods considered equivalent to bank payments. In cases of individual passenger transportation, there must be direct payment documentation.
Article 2. For services of the aviation industry:
1. Aviation services performed within international airports and airport areas subject to a 0% tax rate must meet the following conditions:
- There must be a service supply contract with foreign organizations, foreign airlines, or requests for service supply from foreign organizations or foreign airlines;
- There must be payment documentation for the service through a bank or other payment methods considered equivalent to bank payments. In cases where services provided to foreign organizations or foreign airlines occur infrequently, without a schedule, and without a contract, there must be direct payment documentation from the foreign organization or foreign airline.
Services of the aviation industry subject to a 0% tax rate include: provision of in-flight meals; aircraft landing and takeoff services; aircraft parking services; aircraft security and protection services; passenger, baggage, and cargo security screening; baggage conveyor belt services at terminals; ground commercial technical support services; aircraft protection services; aircraft towing and pushing services; aircraft guidance services; boarding bridge rental services; flight departure and arrival management services; transportation of pilots, cabin crew, and passengers within the aircraft parking area.
2. Passenger service charges for international flights departing from Vietnamese airports (passenger service charges) are subject to a 0% tax rate.
Article 3. For services of the maritime industry:
Maritime services performed within port areas subject to a 0% tax rate must meet the following conditions:
- There must be a service supply contract with foreign organizations, ship agents, or requests for service supply from foreign organizations or ship agents;
- There must be payment documentation for the service through a bank of a foreign organization or through a bank of a ship agent to the service provider or other payment methods considered equivalent to bank payments.
Services of the maritime industry subject to a 0% tax rate include: ship towing services; marine pilotage services; maritime rescue services; wharf and buoy services; loading and unloading services; mooring and unmooring services; hatch cover opening and closing services; ship cleaning services; tallying and delivery services.
Article 4. Organization of Implementation
1. This Circular takes effect 45 days from the date of issuance and applies from the effective date of Government Decree No. 123/2008/NĐ-CP dated December 8, 2008, detailing and guiding the implementation of certain provisions of the Value Added Tax Law.
2. Matters not covered by this Circular and matters not contrary to the guidelines set out in this Circular shall be implemented in accordance with Circular No. 129/2008/TT-BTC dated December 26, 2008, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Value Added Tax Law and guiding the implementation of Government Decree No. 123/2008/NĐ-CP dated December 8, 2008, detailing and guiding the implementation of certain provisions of the Value Added Tax Law.
During the implementation process, if there are difficulties or obstacles, units and business entities are requested to promptly report to the Ministry of Finance for timely resolution./.
DEPUTY MINISTER
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