Circular guiding the calculation of corporate income tax for postal agencies, distinguishing between those with and without accounting records and invoices.
적용 범위
Postal agency; Vietnam Post Corporation; Provincial/Territorial Tax Departments
핵심 사항
- For postal agencies with accounting systems: must declare and pay corporate income tax as prescribed and issue invoices to provincial post offices.
- For postal agencies without accounting systems: must declare and pay 5% tax on commissions received; the provincial post office will withhold tax before payment of commission.
- The provincial post office shall withhold corporate income tax and remit it to the State Treasury before paying commission to postal agencies without accounting systems.
- Postal agencies without accounting systems do not need to issue invoices when receiving commission payments.
- This circular aims to facilitate Vietnam Post Corporation in expanding and improving service quality in rural and remote areas.
🌐 이 문서의 사회적 영향
- To provide administrative convenience for postal agencies without accounting systems.
- Ensure revenue collection through tax withholding before payment of commissions.
- May cause difficulties for postal agencies lacking complete accounting systems in complying with the law.
❓ 자주 묻는 질문
How do postal agencies without accounting systems pay taxes?
Must declare and pay 5% tax on commissions received; the provincial post office will withhold tax before payment.
What must postal agencies with accounting systems do when receiving commission payments?
Must issue invoices to provincial post offices as evidence for business expense records.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 12739 TC/TCT DATED DECEMBER 4, 2003
REGARDING TAXES FOR POSTAL AGENCIES
RESPECTED: - Vietnam Post and Telecommunications Corporation
- Provincial Tax Departments under the Central Government
Vietnam Post and Telecommunications Corporation has issued Letter No. 3935 KTTKTC dated July 18, 2003 regarding requests for guidance on tax issues of postal agencies; the Ministry of Finance hereby provides its comments as follows:
Regarding this matter, the Ministry of Finance had previously issued Letter No. 794 TC/TCT dated January 22, 2003 to guide the implementation of tax payment by postal agencies, but during the course of implementation, many difficulties have arisen and localities inconsistently apply methods for calculating taxes on postal agencies. To facilitate Vietnam Post and Telecommunications Corporation in expanding and improving service quality for public communication networks in rural areas, remote regions, and mountainous areas, the Ministry of Finance provides additional guidance on tax matters concerning postal agencies as follows:
1. For postal agencies that have implemented accounting systems and invoice documentation procedures, the declaration and payment of corporate income tax shall be carried out according to prescribed regulations. When receiving commission payments, postal agencies must issue invoices for Vietnam Post in the province or city as proof of business expense records.
2. For postal agencies that have not yet implemented accounting systems and invoice documentation procedures, the declaration and payment of corporate income tax at a rate of 5% on received commissions shall be applied. Vietnam Post in the province or city will withhold and pay taxes to the State Budget before remitting commission payments to the agency. When receiving commission payments, postal agencies are not required to issue invoices.
The Ministry of Finance hereby informs Vietnam Post and Telecommunications Corporation for its knowledge and implementation.
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