Circular No. 37/TC-TCT guides the tax regime for economic organizations and foreign individuals engaged in business activities in Vietnam that do not fall under investment forms under the Law on Foreign Investment. This circular stipulates the procedures for declaration, payment of turnover tax and income tax, handling of violations, and resolution of complaints.
Đối tượng áp dụng
Economic organizations and foreign individuals conducting business activities in Vietnam that do not fall under investment forms under the Law on Foreign Investment.
Các điểm cốt lõi
- Contractors and Subcontractors generating revenue from business activities in Vietnam must pay turnover tax at specific rates and amounts.
- Income from contractor or subcontractor contracts is subject to income tax according to the provisions of the Law on Corporate Income Tax, with a rate set based on revenue.
- The Vietnamese party signing the contract has the responsibility to register taxes, withhold taxes, and remit taxes to the State budget for the Contractor and Subcontractor.
- Contractors and Subcontractors are permitted to directly pay taxes in accordance with this Circular.
- Violations in declaration and payment of taxes will be penalized according to current laws.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing administrative burden for businesses involved in operations.
- Negative impact: Increasing tax and administrative costs for foreign organizations and individuals.
❓ Câu hỏi thường gặp
What tax does a Subcontractor have to pay?
A Subcontractor must pay turnover tax on the entire value of the contract signed with the Main Contractor, minus the turnover of other Subcontractors. The income tax rate is determined based on revenue by industry.
What responsibilities does the Vietnamese party signing the contract have?
The Vietnamese party signing the contract must register taxes, withhold taxes, and remit taxes to the State budget for the Contractor and Subcontractor. They also must settle taxes as required by the tax authority.
Can a Contractor directly pay taxes?
Yes, but only in certain specified cases. A Contractor may directly pay taxes when approved by the tax authority and in accordance with the provisions of this Circular.
How will violations in declaration and payment of taxes be penalized?
Violations will be penalized according to current laws. The tax authority has the right to penalize violations such as failure to declare, register taxes, delay in tax payment, or false declarations to evade taxes.
How are tax complaints resolved?
Complaints will be resolved by the tax authority directly managing tax collection. If unsatisfied, the complainant may appeal to the General Department of Taxation and the Ministry of Finance. The final decision is made by the Minister of Finance.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 37-TC/TCT |
HA NOI, MAY 10, 1995 |
CIRCULAR
MINISTRY OF FINANCE DECREE NO. 37/TC-TCDN OF MAY 10, 1995
GUIDELINES ON TAX REGIMES APPLICABLE TO FOREIGN ECONOMIC ORGANIZATIONS AND INDIVIDUALS ENGAGED IN BUSINESS ACTIVITIES IN VIETNAM THAT ARE NOT UNDER FOREIGN INVESTMENT FORMATS AS PER VIETNAM'S FOREIGN INVESTMENT LAW.
FOREIGN ECONOMIC ORGANIZATIONS AND INDIVIDUALS OPERATING IN VIETNAM THAT ARE NOT COVERED BY THE FORMS OF FOREIGN INVESTMENT AS PROVIDED FOR IN THE LAW ON FOREIGN INVESTMENT IN VIETNAM.
. Confirmation from the local tax authority regarding the amount of tax due and the amount of tax paid for the entire contract;
. A letter from the Vietnamese party requesting a refund of overpaid taxes;
- BASED ON CURRENT TAX LAWS AND ORDINANCES;
- BASED ON GOVERNMENT DECREES PROVIDING DETAILED IMPLEMENTATION GUIDELINES FOR CURRENT TAX LAWS AND ORDINANCES;
- BASED ON GOVERNMENT DECREE NO. 178/CP OF OCTOBER 28, 1994, DEFINING THE MISSIONS, RIGHTS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
The Ministry of Finance hereby provides guidelines for implementing tax regimes applicable to foreign economic organizations and individuals conducting business activities in Vietnam that are not under foreign investment formats as per Vietnam's Foreign Investment Law as follows:
I. SCOPE OF APPLICATION
1. The tax obligations outlined in this Circular apply to all foreign organizations or individuals conducting business activities in Vietnam that are not under foreign investment formats as per Vietnam's Foreign Investment Law, acting as contractors for Vietnamese organizations and individuals, or as subcontractors for contractors.
This Circular does not apply to the following entities:
- Foreign organizations or individuals receiving royalty income as stipulated in the Ordinance on the Transfer of Foreign Technology into Vietnam dated December 5, 1988, and the Regulations on the Purchase and Sale of Licenses issued together with Government Decree No. 201/HĐBT of December 28, 1988, which have the obligation to pay income tax on royalty income according to Circular No. 08/TC/TCT of February 5, 1994, issued by the Ministry of Finance.
- Oil contractors signing exploration, development, and production contracts in Vietnam as stipulated in Point 8, Article 3 of the Petroleum Law.
- Foreign individuals entering Vietnam to work based on contracts signed with Vietnamese organizations or individuals, or sent by foreign organizations or individuals to work in Vietnam and paid salaries or wages. These entities are required to pay personal income tax according to the Ordinance on Income Tax for High-Income Earners.
- Pure commercial contracts between Vietnamese buyers and foreign sellers.
2. In this Circular, the following terms shall be understood as follows:
- "Contractor" refers to foreign organizations or individuals conducting business or providing services in Vietnam based on contracts (not under foreign investment formats as per Vietnam's Foreign Investment Law) signed with Vietnamese organizations or individuals (hereinafter referred to as the Vietnamese party to the contract).
The term "Contractor" also includes foreign organizations or individuals providing "oil services" as defined by the Petroleum Law.
- The term "Subcontractor" refers to organizations or individuals providing services to Contractors or performing part of the work of the Contractor.
- The term "Vietnamese Party to the Contract" includes:
. Organizations and legal entities established under Vietnamese law;
. Joint ventures, wholly foreign-owned enterprises, and joint operating parties operating under Vietnam's Foreign Investment Law;
. Oil contractors signing "oil contracts" as defined by the Petroleum Law;
. Joint venture banks, branches of foreign banks in Vietnam licensed by the State Bank of Vietnam;
. Branches of foreign companies permitted to operate in Vietnam;
. Foreign organizations located in Vietnam;
. Vietnamese individuals.
- "Contractor Contract" is a contract signed between the Contractor and the Vietnamese Party to the Contract.
- "Subcontractor Contract" is a contract signed between the Subcontractor and the Contractor.
3. In cases where the State of Vietnam or the Government of Vietnam participates in signing an international agreement or enters into an agreement or commitment with other organizations or states, and such agreements contain provisions different from those specified in this Circular, the provisions of such agreements shall be applied.
1. Export duties, import duties, and value-added tax:
1. Business Income Tax:
Contractors and Subcontractors generating revenue from activities conducted in Vietnam must pay turnover tax as prescribed by the Turnover Tax Law.
1. 1. Taxable Revenue:
Taxable revenue is the revenue that Contractors or Subcontractors earn from activities conducted in Vietnam, determined according to the principles set forth in the Turnover Tax Law and related legal documents guiding its implementation.
- In cases where a Contractor signs a contract with a Subcontractor for the Subcontractor to perform part of the work of the Contractor under a contract signed with the Vietnamese Party to the Contract, the taxable revenue of the Contractor does not include the value of the contract performed by the Subcontractor. The Subcontractor is responsible for paying tax on the entire value of the contract signed with the main Contractor. However, the Contractor has the responsibility to request the Subcontractor to provide a copy of the tax payment certificate of the Subcontractor to present to the tax collection authority for the Contractor. If such a certificate cannot be presented, the Contractor will be required to pay tax on the entire value of the Contractor Contract.
- For Contractors or Subcontractors executing construction contracts involving the installation of machinery and equipment, the taxable revenue of the construction activity does not include the value of the machinery and equipment installed.
- If the Contractor Contract or Subcontractor Contract does not clearly specify the location where the business activities or services of the Contractor or Subcontractor are carried out (in Vietnam or abroad), the taxable revenue is the total revenue received under the contract.
- In cases where a Contractor jointly signs a Contractor Contract with a Vietnamese economic organization or individual and the revenue from the Contractor Contract is divided among the joint parties at a percentage rate (%), the taxable revenue of the Contractor is the portion of revenue allocated to the Contractor according to the aforementioned percentage rate (revenue before any deductions regardless of any expenses).
- In cases where a Contractor jointly undertakes a Contractor Contract with a Vietnamese economic organization or individual through a profit-sharing or revenue-sharing arrangement after deducting costs, the taxable revenue of the Contractor is calculated based on the agreed ratio in the contract over the total revenue earned from the execution of the contract.
1. 2. Turnover Tax Rate:
The tax rate for business income tax applicable to each business activity or service shall be applied according to the Business Income Tax Table issued together with Decree No. 55/CP dated August 28, 1993 of the Government prescribing the business income tax rates.
As for oil and gas service activities, based on the provisions of Decree No. 55/CP dated August 28, 1993 of the Government, the Ministry of Finance shall provide specific guidance on the business income tax rates as follows:
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Activities |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
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1 - Services for leasing drilling platforms, drilling vessels, seismic vessels, aircraft, machinery, equipment, tools, or other means (excluding those means of leasing specified in Point 10, Section VI, Business Income Tax Table): 2 - Technical services: seismic, engineering geology, well testing, cementing, processing, reprocessing geological data in Vietnam: 7 ||| 3 - Water supply, food supply services: 8 ||| 4 - Provision of materials, chemicals: cement, drilling fluids, drill pipes, casing: 9 ||| 5 - Consulting, advisory, construction supervision, labor supply services: 10 ||| 6 - Health insurance services: 11 ||| 7 - Other oil and gas services: Income obtained by Contractors or Subcontractors from implementing Contractor Contracts or Subcontractor Contracts is subject to corporate income tax under the Law on Corporate Income Tax. The corporate income tax rate is prescribed in Article 10 of the Law on Corporate Income Tax. For convenience in tax collection and payment, the Ministry of Finance has determined the taxable income as a percentage (%) of the contract revenue for each business activity. The specific rates are as follows: Taxable income as a percentage (%) of contract revenue Corporate income tax rate under the Law on Corporate Income Tax Corporate income tax payable converted as a percentage (%) of revenue |
4% 2% 1% 1% 4% 4% 4% |
2. Profit Tax:
1. Activities in industries with a corporate income tax rate of 25%: Construction, transportation (excluding the transportation activities of foreign ships subject to tonnage tax as prescribed in Circular No. 85/TC-TCT dated October 24, 1994 of the Ministry of Finance),...
|
Activities |
2. Activities in industries with a corporate income tax rate of 35% |
3. Activities in industries with a corporate income tax rate of 45% |
Specifically for oil and gas services: |
|
3. Other taxes such as import-export duties, personal income tax, royalty income tax... shall be implemented in accordance with current laws on taxation. |
8% |
25% |
2% |
|
III. PROCEDURES FOR TAX DECLARATION AND PAYMENT |
10% |
35% |
3,5% |
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- Within ten days from the date of signing the contract with the Contractor, the Vietnamese Party must declare and register with the local tax authority where the Vietnamese Party's main office is located regarding the activities of the Contractors and Subcontractors in Vietnam under the contracts signed with the Vietnamese Party. The tax registration procedures include: |
14% |
45% |
6,3% |
|
+ A tax declaration form (according to Form No. 1 attached to this Circular). |
10% |
45% |
4,5% |
+ A copy of the Contractor and Subcontractor contracts (in Vietnamese). For oil and gas service contracts or contracts containing technical details, a summary of the contract with key contents related to the activities to be carried out, payment methods, contract duration, obligations and responsibilities of the parties may be submitted.
+ Other documents required by the tax authority (if necessary).
1. Tax registration procedures:
+ In cases where Contractors and Subcontractors wish to directly pay taxes to the tax authority, they must submit a direct tax payment registration form (according to Appendix No. 2 attached to this Circular).
Within ten days from the date of receiving the tax registration documents, the local tax authority is responsible for informing the Vietnamese Party signing the contract about the tax payment procedures for the Contractor or Subcontractor, including deadlines for tax payment, budget account at the State Treasury...; informing the Contractor, Subcontractor, and the Vietnamese Party signing the contract whether the Contractor or Subcontractor is approved or not approved to directly pay taxes to the tax authority and the reasons for non-approval.
- The Vietnamese Party signing the contract is authorized by the Ministry of Finance to withhold and pay taxes of the Contractors and Subcontractors into the state budget on their behalf. For Contractors and Subcontractors operating in the oil and gas sector, the Ministry of Finance authorizes the Vietnam Oil and Gas Corporation to collect taxes (except in cases where the Contractor or Subcontractor is accepted by the tax authority - as prescribed in this Circular, to directly pay taxes to the tax authority).
2. Procedures for tax declaration and payment:
2.1. For the Vietnamese Party signing the contract authorized by the Ministry of Finance to withhold taxes of the Contractors and Subcontractors:
- Each time paying money to the Contractor and/or Subcontractor according to the Contract, the Vietnamese Party must declare the amount of tax due to the tax authority (according to Form No. 3 attached to this Circular) and is responsible for withholding the amount of business income tax and corporate income tax due from the Contractor or Subcontractor and paying it into the State Treasury within five days from the date of payment to the Contractor and/or Subcontractor. If discrepancies in the declaration or calculation of the tax due are discovered, the tax authority will notify the Vietnamese Party of the correct tax due within five days.
- At the latest within ten days from the date the Contractor Contract or Subcontractor Contract is terminated, the Vietnamese Party signing the contract is responsible for settling accounts with the tax authority regarding the actual tax due according to the contract termination.
- In case the tax settlement shows that the tax due is greater than the tax already paid, the Vietnamese Party signing the contract is responsible for paying the outstanding tax into the state budget within five days after the tax settlement.
- In case the actual tax due is less than the tax already paid during tax settlement, the Ministry of Finance will refund the excess tax paid to the Vietnamese Party. To have grounds for the refund of overpaid tax, the Vietnamese Party signing the contract must send the following documents to the Ministry of Finance:
. Settlement record of the contract termination;
. Confirmation from the local tax authority regarding the tax due and tax paid for the entire contract;
. A letter from the Vietnamese Party requesting a refund of the overpaid tax;
. Confirmation from the State Treasury regarding the tax paid.
- Within thirty days from the date of receipt of the above documents, the Ministry of Finance will refund the overpaid tax into the account of the Vietnamese Party.
. Confirmation from the State Treasury agency regarding the amount of tax paid.
- Within thirty days from the date of receipt of the above documents, the Ministry of Finance shall refund the overpaid tax to the account of the Vietnamese party.
. Confirmation from the State Treasury Agency regarding the amount of tax paid.
- Within thirty days from the date of receipt of the above file, the Ministry of Finance shall refund the excess tax paid to the account of the Vietnamese party.
- Contractors and Subcontractors operating in the oil and gas sector (excluding Contractors and Subcontractors permitted to pay taxes directly to tax authorities) shall settle their annual tax liabilities for Contractor Contracts and Subcontractor Contracts. On the 15th day of each month at the beginning of a quarter, the Oil and Gas Corporation must report to the revenue collection authority the amount of tax due from Contractors and Subcontractors, the amount of tax already paid into the state budget, and the Contractor Contracts and Subcontractor Contracts that have been entered into or terminated during the period.
2. 2. Procedures for declaring and paying taxes by Contractors and Subcontractors permitted to pay taxes directly:
- In cases where direct tax payment is approved, Contractors and Subcontractors must declare and pay taxes to the tax authority according to the provisions of the Law on Value Added Tax, the Law on Income Tax, and other current guiding documents implementing these laws.
- If a Contractor permitted to pay taxes directly enters into a Subcontractor Contract with Subcontractors who are not permitted to pay taxes directly, the Contractor shall be responsible for withholding and paying the tax of such Subcontractors into the state budget on their behalf within five days from the date of each payment made under the Subcontractor Contract.
- The procedures for settling tax liabilities and handling overpaid or underpaid taxes of Contractors and Subcontractors shall be carried out as provided for the Vietnamese Party signing contracts.
IV. RESPONSIBILITIES OF THE VIETNAMESE PARTY SIGNING CONTRACTS, CONTRACTORS AND SUBCONTRACTORS
1. Responsibilities of the Vietnamese Party signing contracts:
- Within ten days from the date of signing a contract with a Contractor, the Vietnamese Party must declare and register with the tax authority regarding the activities of Contractors and Subcontractors in Vietnam under the signed contracts (regardless of whether the Contractor has registered for direct tax payment or not).
- Withhold and pay into the state budget the tax due from Contractors and Subcontractors who are not permitted to pay taxes directly, fully and in accordance with the deadlines set forth in this Circular.
- Settle the tax liabilities of Contractors and Subcontractors with the tax authority.
2. Responsibilities of Contractors and Subcontractors:
- The Subcontractor shall be responsible for:
+ Providing full information to the Vietnamese Party for declaration and registration with the tax authority (information specified in the tax registration form attached to this Circular).
+ Within five days from the date of signing the Subcontractor Contract, provide a copy (or summary of the contract) to the Vietnamese Party for registration with the tax authority, or directly register with the tax authority if the Contractor is permitted to pay taxes directly.
+ Withhold and pay into the state budget the tax due from Subcontractors who are not permitted to pay taxes directly.
+ Contractors permitted to pay taxes directly shall be responsible for paying all required taxes into the state budget fully and in accordance with the deadlines set forth in this Circular; and settle their tax liabilities with the tax authority.
- The Subcontractor shall be responsible for:
+ Provide full information to the Contractor for declaration and registration with the tax authority.
+ Subcontractors permitted to pay taxes directly shall be responsible for paying all required taxes into the state budget fully and in accordance with the deadlines set forth in this Circular; and settle their tax liabilities with the tax authority.
IV. HANDLING VIOLATIONS AND SETTLING COMPLAINTS
VARIOUS VIOLATIONS AND SETTLEMENT OF COMPLAINTS
1. Violation handling:
Contractors, Subcontractors, and the Vietnamese Party signing contracts shall strictly comply with current tax laws and guidelines stipulated in this Circular.
Violations of the law such as failure to declare and register taxes by the Vietnamese Party signing contracts or by Contractors and Subcontractors causing tax losses; late payment of taxes; false declarations to evade taxes by the Vietnamese Party signing contracts or by Contractors and Subcontractors will be punished according to current laws.
2. Settlement of complaints:
Complaints about taxes by Contractors and Subcontractors or by the Vietnamese Party signing contracts shall be resolved by the tax authority directly managing tax collection. If the complainant is unsatisfied with the resolution by the tax authority directly managing tax collection, they may submit a complaint to the General Department of Taxation and the Ministry of Finance. The decision of the Minister of Finance is final. While awaiting the decision of the competent authority, the complainant must still strictly comply with the conclusions of the local tax authority directly managing tax collection.
Complaints about taxes by Contractors or Subcontractors related to the provisions of an Agreement signed between the Government of Vietnam and the Government of another country shall be resolved according to the dispute settlement and arbitration procedures stipulated in that Agreement.
V. IMPLEMENTATION ORGANIZATION
1. The Vietnamese Party signing contracts and Contractors and Subcontractors authorized to withhold and pay taxes into the state budget on behalf of other Contractors and Subcontractors (depending on specific circumstances) shall be entitled to a fee of 0.8% of the actual tax collected. This fee shall be deducted from the tax collected before it is deposited into the state budget account and used to cover costs associated with tax collection and payment, and to reward individuals involved in collecting and paying taxes for the Vietnamese Party signing contracts, Contractors, or Subcontractors.
2 - This Circular takes effect from June 1, 1995, and replaces Circular No. 07 TC/TCT dated March 30, 1992, and Circular No. 30 TC/TCT dated July 18, 1992, of the Ministry of Finance, applicable to contracts signed from June 1, 1995 onwards.
Contracts signed before June 1, 1995, shall continue to apply the provisions of Circular No. 30 TC/TCT and Circular No. 07 TC/TCT for payments under the contract until September 30, 1995, and from October 1, 1995 onwards, shall be implemented according to the guidelines in this Circular.
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Vu Mong Giao (Signed) |
attached hereto.
(Issued together with Circular No. 37 TC/TCT dated May 10, 1995, of the Ministry of Finance)
CSOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------
TAX REGISTRATION FORM
Name of the Vietnamese Party signing the contract:...
Superior management agency (if it is a legal entity):...
Main office address: …
Telephone number:...Fax...Telex...
Account Number...opened at Bank...
Subcontractor Contract No...dated.../../signed with Company... (or individual - name),
Nationality:…
Objectives of the contract:…
..............................................................................................................
Location for performing the contract:…
Total value of the contract:…
Duration of the contract:…
Method of dividing business results (if it is a joint venture or joint operation contract as stipulated in Point II.1.1, Clause 4 of Circular No...TC/TCT dated ../../.. of the Ministry of Finance):…
Number of workers employed by the Contractor in Vietnam to perform the contract: …
Names of Subcontractors (if any), nationality of Subcontractors, subcontract number, value of each subcontract, location for performing subcontracts:…
Number of workers employed by Subcontractors in Vietnam to perform subcontracts:…
Tax liabilities that the Vietnamese Party is responsible for paying on behalf of Contractors and Subcontractors:…
Documents attached with this declaration include:…
Commitment of the Vietnamese Party to strictly fulfill tax obligations under the contract, ensuring timely payment of all taxes of the Contractor and Subcontractors according to current tax laws and guidelines from tax authorities..
Date ... month … year …
Head of the agency
(Signature, stamp)
Notification of the tax authority:
- The tax authority confirms registration of tax, recorded in book number .. on date ../../..
- Deadline for tax payment:
- Tax payment deposited into Account …at State Treasury …
Pursuant to Chapter ... Type …Clause …Class …Section …
Head of the tax authority
(Signature, stamp)
Note: This declaration is made in two copies, sent to the tax authority. After confirming tax registration, the tax authority retains one copy and returns one copy to the Vietnamese Party instead of a notification.
attached hereto to the People's Committee of the province.
(Issued together with Circular No. 37 TC/TCT dated May 10, 1995, of the Ministry of Finance)
CSOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------
APPLICATION FOR DIRECT TAX PAYMENT
Respectfully submitted to: Provincial Tax Department (City)…
1 - Name of the Contractor or Subcontractor applying for direct tax payment:…
2 - Nationality:…
3 - Main office address:…
4 - Address of management office operating in Vietnam:…
5 - Deposit account number …opened at Bank:…
6 - Telephone number:…Fax…Telex …
7 - Representative:…Position:…
8 - Operating in Vietnam under the contract number…
dated…/.../…
Signed with company …(or Vietnamese individual)…
9 - Objectives of operations in Vietnam under the contract:…
10 - Location for performing work under the contract:…
11 - Names of Subcontractors (if any), nationality of Subcontractors, subcontract number, value of each subcontract, location for performing subcontracts:…
12 - Number of workers employed by the Contractor in Vietnam to perform the contract:…
13 - Number of workers employed by Subcontractors in Vietnam to perform subcontracts:…
14 - Attached documents include:…
Commitment of the Contractor or Subcontractor to strictly comply with tax laws, timely and fully pay all generated taxes, ensure withholding and full payment of taxes of Subcontractors and workers working in Vietnam under the contract.
Date ..month..year...
Representative of the Contractor (or Subcontractor)
(Signature)
Notification of the tax authority:
- Confirmed tax registration, recorded in book number…on date ../../...
- Acceptance for the Contractor (or Subcontractor)…(or not accepted, reason)
to directly pay taxes due under contract number…signed with the Vietnamese Party…into account…at State Treasury…
pursuant to Chapter…type …Clause …Class …Section...
- Deadline for tax payments:
Head of the tax authority
(Signature, stamp)
Note: This declaration is made in three copies, sent to the tax authority. After confirmation, the tax authority sends one copy to the Contractor (or Subcontractor) instead of a notification, one copy to the Vietnamese Party, and retains one copy at the tax authority.
APPLICATION FORMS AND REGISTRATION TABLES FOR REQUESTING ISSUANCE OF CERTIFICATES AND LICENSES AND SAMPLES OF CERTIFICATES AND LICENSES
(issued together with Circular No. 37 TC/TCT dated May 10, 1995 of the Ministry of Finance)
CSOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------------
TAX RETURN FORM
Name of the Vietnamese Party signing the contract:...
Address:…
Deposit account number:…Opened at bank:…
Part Declaration of Tax Payment:
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Order |
Content of Work |
Contract Number |
Amount Paid This Period |
Rate of Value Added Tax |
Percentage of Income Tax on Revenue |
Total Tax Due This Period |
|
A. Contractor's Name |
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1. |
||||||
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2. |
Total Turnover and Profit Tax Due This Period:...
Date...Month...Year...
Director of Entity
Part Calculation of the Tax Collection Authority:
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Taxable turnover |
Rate of Value Added Tax |
Rate of Income Tax |
Total Tax Due This Period |
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A. Contractor... |
|||
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....................... |
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......................... |
|||
|
......................... |
The total tax that the Vietnamese Party is responsible for withholding and paying this period is:...
Taxes are paid into the State Treasury...
Day ...Month ...Year...
Head of the tax authority
(Signature, stamp)
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