Circular No. 12329/TC/TCT of 2004 by the Ministry of Finance stipulates that value-added tax does not apply to training activities, vocational teaching, and labor export, aiming to encourage labor export and alleviate difficulties for workers. These activities are exempt from value-added tax and are subject to a 0% tax rate when exporting labor.
Đối tượng áp dụng
Businesses, Ministries, agencies at the ministerial level, agencies under the Government, People's Committees of provinces and centrally governed cities.
Các điểm cốt lõi
- Training, vocational teaching, and selecting labor for export are exempt from value-added tax
- Labor export activities are subject to a 0% value-added tax rate
- Businesses may deduct or refund input value-added tax when exporting labor
- In cases where declarations and payments were made before the issuance of this circular, there will be no retroactive collection or refund of taxes
🌐 Tác động xã hội từ văn bản này
- Positive impact: Encourages labor export and reduces difficulties for workers
- Negative impact: May create disadvantages in tax management for businesses that have already declared and paid taxes prior to this time
❓ Câu hỏi thường gặp
Is training activity subject to value-added tax?
No, training and vocational teaching activities are exempt from value-added tax according to Clause 11, Article 4 of Decree No. 158/2003/NĐ-CP
What is the tax rate applied to labor export?
The value-added tax rate applicable to labor export activities is 0% according to Clause 1, Article 7 of Decree No. 158/2003/NĐ-CP
Can businesses deduct or refund input value-added tax when exporting labor?
Yes, businesses are allowed to deduct or refund input value-added tax according to regulations
Will businesses that have declared and paid taxes before this time be subject to retroactive collection?
No, in this case, there will be no retroactive collection or refund of taxes
To which activities does this circular apply?
This circular applies to training, vocational teaching, and labor export activities as guided by the Ministry of Finance
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 12329 TC.TCT ON OCTOBER 28, 2004
REGARDING VALUE ADDED TAX ON FUNDS CONTRIBUTED BY STUDENTS
LEARNING TRADES AND FOREIGN LANGUAGES
Dear: - Ministries, ministerial-level agencies, government agencies
||| Provincial People's Committees, centrally governed cities.
The Ministry of Finance has received letters from some localities and business establishments regarding the application of value added tax on training, vocational teaching, and labor export selection activities. On this matter, the Ministry of Finance provides its opinion as follows:
In order to encourage and promote labor export according to the State's policy, while reducing difficulties for exporting workers; based on Clause 11, Article 4 of Decree No. 158/2003/NĐ-CP dated December 10, 2003 which stipulates that "teaching and vocational training are not subject to value added tax," and Clause 1, Article 7 of Decree No. 158/2003/NĐ-CP which stipulates that "the tax rate of 0% applies to exported goods and services," then:
- Training, vocational teaching, and labor export selection activities are not subject to value added tax.
- Labor export activities apply a tax rate of 0% for value added tax and are eligible for deduction or refund of input value added tax.
The Ministry of Finance guides and clarifies regarding vocational training activities and labor export activities. In cases where businesses have already implemented or have not yet implemented declarations and payments of value added tax for training, vocational teaching, and labor export selection activities before the effective date of this letter, there will be no retroactive collection or refund of taxes.
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