Circular No. 30/2008/TT-BTC amends and supplements certain provisions related to value added tax (VAT) concerning non-VAT taxable objects, VAT rates, invoice issuance procedures, and supporting documents. This Circular applies to businesses and individual organizations engaged in business activities in the field of VAT.
적용 범위
Businesses and individual organizations engaged in business activities in the field of value added tax.
핵심 사항
- Non-VAT taxable objects: Equipment, machinery, spare parts, specialized transportation means for oil and gas fields; goods from duty-free zones exported abroad; aircraft repair services provided overseas.
- VAT rate: Goods for export including exports abroad and cases deemed as exports according to government regulations; export services and services provided to export processing enterprises for production and business purposes.
- Invoice issuance procedures: For goods and services used for promotional, advertising, and sample purposes serving production and business activities, VAT invoices must be issued; for goods and services given away, presented as gifts, exchanged, used to pay wages to employees, and consumed internally, VAT invoices must also be issued.
- VAT input tax deduction: The VAT input tax of goods and services forming fixed assets such as cafeterias, mid-shift rest houses, free housing, changing rooms, parking houses, toilets, water tanks serving workers in production and business areas, and residential facilities and health stations for workers in industrial zones shall be fully deductible.
- Social impact: This Circular helps reduce the VAT burden on some business activities while enhancing invoice and document management to ensure transparency and compliance with tax laws.
🌐 이 문서의 사회적 영향
- Export processing enterprises benefit from being exempted from VAT on goods and services used for personal consumption.
- Workers have reduced costs due to wage payments and internal expenses being invoiced according to regulations.
- Strengthening invoice and document management enhances transparency in business operations and prevents tax revenue loss.
- Business establishments may face difficulties in complying with new regulations regarding invoice and document issuance.
- Businesses not eligible for VAT exemption may face increased management costs.
❓ 자주 묻는 질문
What goods and services are export processing enterprises exempt from VAT on?
Export processing enterprises are exempt from VAT on goods and services used for personal consumption.
What is the VAT rate applicable to goods exported abroad?
The specific VAT rate is not mentioned in this document, only stating that it applies to goods for export including those exported abroad and cases deemed as exports according to government regulations.
When must businesses issue VAT invoices for goods and services used for exchange or gift-giving?
For goods and services used for exchange or gift-giving, businesses must issue VAT invoices (or sales invoices), recording all necessary details and calculating VAT as if selling goods or services to customers.
How is the VAT input tax of goods forming fixed assets deducted?
The VAT input tax of goods and services forming fixed assets such as cafeterias, mid-shift rest houses, free housing, changing rooms, parking houses, toilets, water tanks serving workers in production and business areas, and residential facilities and health stations for workers in industrial zones shall be fully deductible.
When does this Circular take effect?
This Circular takes effect fifteen days after its publication in the Official Gazette.
전문
CIRCULAR
Amending and supplementing Circular No. 32/2007/TT-BTC dated April 9, 2007 guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003, Decree No. 148/2004/NĐ-CP dated July 23, 2004, and Decree No. 156/2005/NĐ-CP dated December 15, 2005 of the Government detailing the implementation of the Law on Value Added Tax and the Law amending and supplementing certain provisions of the Law on Value Added Tax.
Pursuant to the Law on Value Added Tax (VAT) No. 02/1997/QH9 dated May 10, 1997;
Pursuant to the Law amending and supplementing certain provisions of the Law on Value Added Tax No. 07/2003/QH11 dated June 17, 2003;
Pursuant to Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on Value Added Tax and the Law amending and supplementing certain provisions of the Law on Value Added Tax;
Pursuant to Decree No. 148/2004/NĐ-CP dated July 23, 2004 of the Government amending and supplementing Clause 1 Article 7 of Decree No. 158/2003/NĐ-CP dated December 10, 2003 detailing the implementation of the Law on Value Added Tax and the Law amending and supplementing certain provisions of the Law on Value Added Tax;
Pursuant to Decree No. 156/2005/NĐ-CP dated December 15, 2005 of the Government amending and supplementing Decrees detailing the implementation of the Special Consumption Tax Law and the Law on Value Added Tax;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the amendment and supplementation of some contents in Circular No. 32/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance as follows:
1. Objects not subject to VAT:
1.1. Amend and supplement Subitem d Point 1.4 Section II Part A as follows:
"d- Equipment, machinery, spare parts, transportation vehicles specifically used for conducting oil and gas exploration and development activities; aircraft spare parts, special equipment specifically used for aircraft (types that are not domestically produced). Aircraft repair services abroad, including spare parts and equipment replacement during the repair process."
1.2. Amend and supplement Subitem h Point 1.23 Section II Part A as follows:
"h- Goods and services from duty-free zones exported to foreign countries; goods and services of organizations and individuals within duty-free zones purchased and sold with each other (including goods and services provided by foreign organizations and individuals to duty-free zones).
Duty-free zones include: export processing zones, export processing enterprises, bonded warehouses, bonded areas, outer warehouses, special economic trade zones, industrial-commercial zones, and other economic zones established by the Prime Minister's Decision. The relationship of buying and selling goods between these zones and the outside is considered export and import relations."
2. The first paragraph of Point 3 Section I Part B is amended as follows:
"For products, goods, and services used for exchange, gifts, or to pay wages, the tax-inclusive price is determined based on the tax-inclusive price of similar products, goods, or services at the same time when such activities occur."
3. VAT rate:
3.1. Points 1.1 and 1.2 Section II Part B are amended and supplemented as follows:
"1.1- Exported goods include exports to foreign countries, including consignment exports, sales to export processing enterprises (excluding goods for personal consumption) and other cases considered as exports according to government regulations such as:
a- Intermediate goods processing transfers in accordance with laws on international trade activities and agency purchase and sale, processing of goods with foreign countries.
b- Goods processed for export in place in accordance with laws on international trade activities and agency purchase and sale, processing of goods with foreign countries.
c- Goods exported for sale at overseas exhibitions.
1.2- Exported services and services provided to export processing enterprises for their production and business operations, excluding services for personal consumption.
Exported services are those directly provided to organizations and individuals abroad and consumed outside Vietnam if they meet the following conditions: the service provider must have a contract signed with the buyer abroad in accordance with the Trade Law; the foreign buyer pays the service fee to the service provider in Vietnam.
Goods and services for personal consumption in export processing enterprises refer to goods and services purchased by individuals to serve their personal needs."
3.2. Supplement Point 3.28 Section II Part B as follows:
"3.28. Goods and services not mentioned in Section II Part A; Points 1 and 2 Section II Part B of this Circular."
4. The third bullet point Subitem d2 Point 1.2 Section III Part B is amended and supplemented as follows:
" - Business entities providing electricity, water, office supplies, daily necessities for export processing enterprises do not need to handle customs procedures. For office supplies and daily necessities for export processing enterprises, the supplier only needs to register with the Management Boards of Export Processing Zones, Industrial Parks, High-Tech Zones, Economic Zones, and Commercial Zones."
5. Delete Subitem h Point 2.2 Section III Part B
6. Amend and supplement Point 5.4 Section IV Part B as follows:
"5.4- Using invoices and vouchers for promotional goods, advertising goods, samples, gifts, donations, salary substitutes for employees, and internal consumption:
a- For goods and services used for promotions, advertising, and samples serving production and business activities (promotional, advertising, and sample goods as defined in Decree No. 37/2006/NĐ-CP dated April 4, 2006 of the Government detailing the Law on Trade regarding trade promotion activities), VAT invoices must be issued, indicating the name and quantity of goods, clearly stating that they are promotional, advertising, or sample goods without payment; the VAT column should be crossed out.
b- For goods and services used for gifts, donations, exchanges, salary substitutes for employees, and internal consumption, VAT invoices (or sales invoices) must be issued, fully completing all fields and calculating VAT as if selling goods and services to customers."
7. Amend Point 5.24 Section IV Part B as follows:
"5.24- For business establishments receiving sponsorship funds from other business establishments, when receiving such funds, the business establishment shall issue a receipt and classify it as other income for declaration and payment of corporate income tax in accordance with the regulations.
For business establishments disbursing sponsorship funds, they shall base on the purpose of the sponsorship recorded in the sponsorship contract to issue a disbursement voucher."
8. The end of Point 2.7, Section II, Part C is amended and supplemented as follows:
"Input VAT on goods and services forming fixed assets of the enterprise such as canteens, rest houses between shifts, free housing, changing rooms, parking houses, toilets, water tanks serving workers working in production and business areas, residential houses, health stations for workers working in industrial zones shall be fully deductible."
9. Delete Point 2.19, Section II, Part C.
This Circular takes effect fifteen days from the date of publication in the Official Gazette.
During implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for guidance on implementation./.
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