Decision No. 128/2008/QD-BTC amends and supplements Decision No. 13/2006/QD-BTC on the prices of certain specialized aviation services, stipulating that service prices do not include value-added tax (except for domestic flight passenger service prices which already include it). The Decision takes effect fifteen days after its publication in the Official Gazette.
适用范围
Directorate of Price, Directorate of Corporate Finance, Civil Aviation Administration of Vietnam, General Directors, Directors of air transport enterprises, and Heads of related units.
要点
- Service prices for specialized aviation services specified in this Decision do not include value-added tax (except for domestic flight passenger service prices which already include it).
🌐 本文件的社会影响
- Positive impact: Air transport enterprises will need to recalculate their costs and service prices, possibly adjusting prices to reflect value-added tax.
- Negative impact: It may impose additional cost burdens on enterprises, leading to increased transportation fares for passengers.
❓ 常见问题
How are service prices for specialized aviation services inclusive of value-added tax?
According to the Decision, service prices do not include value-added tax (except for domestic flight passenger service prices which already include it). Enterprises must calculate and apply value-added tax to other services.
When does this Decision take effect?
The Decision takes effect fifteen days after its publication in the Official Gazette.
What actions must air transport enterprises take to comply with this Decision?
Enterprises must adjust service prices according to the new regulations, including value-added tax (except for domestic flight passenger service prices).
Which types of aviation services does this Decision apply to?
The Decision applies to all specialized aviation services, except for domestic flight passenger service prices which already include value-added tax.
Is registration required with any authority to implement this Decision?
According to the Decision, the Directorate of Price, Directorate of Corporate Finance, Civil Aviation Administration of Vietnam, and related units are responsible for enforcement. Enterprises must comply with the new regulations without separate registration.
全文
Pursuant to …;
Regarding amendments and supplements to Decision No. 13/2006/QD-BTC dated March 13, 2006 of the Minister of Finance on the prices of certain aviation-related services
____________________________
THE MINISTER OF FINANCE
Pursuant to the 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;
Pursuant to Decree No. 170/2003/ND-CP dated December 25, 2003 of the Government detailing the implementation of certain provisions of the Price Ordinance and Decree No. 75/2008/ND-CP dated June 9, 2008 of the Government amending and supplementing certain articles of Decree No. 170/2003/ND-CP dated December 25, 2003 of the Government detailing the implementation of certain provisions of the Price Ordinance;
Pursuant to Circular Joint Circular No. 103/2008/TTLT-BTC-BGTVT dated November 12, 2008 of the Ministry of Finance - Ministry of Transport guiding the management of domestic air cargo fare and airport service fees in Vietnam;
Based on the consensus opinion of the Ministry of Transport (Vietnam Civil Aviation Authority) in Circular No. 3887/CHK-TC dated December 10, 2008 regarding value-added tax applicable to services for international flight passengers;
At the proposal of the Director of the Price Management Department.
DECISION:
Article 1. Amend and supplement Article 2 of Decision No. 13/2006/QD-BTC dated March 13, 2006 of the Minister of Finance on the prices of certain aviation-related services as follows:
"Article 2. The service prices specified in this Decision do not include value-added tax (except for domestic passenger service prices which already include value-added tax)."
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Director of the Price Management Department, the Director of the Enterprise Financial Department, the Director of the Vietnam Civil Aviation Authority, the General Directors, the Directors of air transport enterprises, and the Heads of related units are responsible for implementing this Decision./.
DEPUTY MINISTER
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