Circular guiding the procedures and documents for VAT refund on projects using ODA non-repayable aid funds directly managed and used by international organizations.
적용 범위
Provincial Tax Departments under the central government; project sponsors using ODA non-repayable aid funds
핵심 사항
- Project sponsors using ODA funds directly managed by international organizations are not required to submit confirmation from the State Treasury when processing VAT refund procedures (Point 2.3, Section 2).
- In the application for VAT refund, project sponsors must clearly state the reason why international organizations directly manage and use ODA non-repayable aid funds.
- Other cases shall be implemented in accordance with Circular No. 7711TC/TCT dated July 13, 2004.
- Facilitate VAT refund for project sponsors using ODA non-repayable aid funds.
- Strengthen financial and tax management of ODA projects.
- Affected entities are Provincial Tax Departments under the central government.
🌐 이 문서의 사회적 영향
- Facilitate VAT refund for project sponsors using ODA non-repayable aid funds.
- Strengthen financial and tax management of ODA projects.
- Affected entities are Provincial Tax Departments under the central government.
❓ 자주 묻는 질문
Must project sponsors using ODA non-repayable aid funds directly managed by international organizations submit confirmation from the State Treasury when processing VAT refund procedures?
No, project sponsors only need to clearly state the reason why international organizations directly manage and use ODA non-repayable aid funds.
What information must be included in the application for VAT refund of projects using ODA funds?
Must clearly state the reason why international organizations directly manage and use ODA non-repayable aid funds.
For cases not covered by this circular, what guidance should be followed?
Follow the guidance at Point 2.3, Section 2 of Circular No. 7711TC/TCT dated July 13, 2004.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 14291TC/TCT DATED DECEMBER 6, 2004
REGARDING PROCEDURES AND DOCUMENTS FOR VAT REFUND FOR PROJECTS USING
ODA NON-REPAYABLE ASSISTANCE FUNDS
-->Dear: Provincial Tax Departments
On July 13, 2004, the Ministry of Finance issued Circular No. 7711TC/TCT on strengthening tax and financial management for projects using ODA funds, including guidance that project sponsors must submit a VAT refund application along with a confirmation from the State Treasury regarding non-receipt of budget counterpart funding to pay VAT. However, according to feedback from some ODA non-repayable assistance projects managed directly by foreign government representatives or international organizations without going through the State Treasury, there is no such confirmation when applying for tax refunds. Therefore, the Ministry of Finance supplements Point 2.3, Section 2 as follows:
For projects using ODA non-repayable assistance funds managed and used directly by foreign government representatives or international organizations to implement projects without going through the State Treasury, when submitting a VAT refund application to the tax authority, project sponsors do not need to submit a confirmation from the State Treasury regarding non-receipt of budget counterpart funding to pay VAT. In the VAT refund request form, they must clearly state that the international organization directly manages and uses ODA non-repayable assistance funds to implement projects without going through the State Treasury.
For other cases, follow the guidance in Point 2.3, Section 2 of Circular No. 7711TC/TCT dated July 13, 2004 issued by the Ministry of Finance as mentioned above.
The Ministry of Finance informs relevant units for their knowledge and implementation.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.