This document specifies the taxation of imported equipment by Japanese consulting and telecommunications companies for the "Asian Frontier Satellite System Testing Project," which must be donated to Vietnam Post and Telecommunications Corporation after testing, with import duties and VAT paid as required.
Các điểm cốt lõi
- The Japanese Consulting and Technology Telecommunication Organization → shall pay import duty and VAT in accordance with regulations when importing equipment into Vietnam for the Asia Frontier Sat system testing project (Point 4, Section II, Part D Circular No. 172/1998/TT-BTC; Section II, Part A Circular No. 122/2000/TT-BTC)
- Vietnam Post and Telecommunications Corporation → shall fulfill tax obligations in accordance with the guidance of the General Department of Customs and the General Postal Department
- The General Department of Customs and the General Postal Department → are responsible for guiding Vietnam Post and Telecommunications Corporation to carry out tax payment procedures
- Equipment imported for the Asia Frontier Sat system testing project → shall be subject to import duty and VAT as prescribed by law
- A shipment of equipment donated to Vietnam Post and Telecommunications Corporation after the end of testing → must still pay full import duty and VAT in accordance with regulations
🌐 Tác động xã hội từ văn bản này
- The Japanese Consulting and Technology Telecommunication Organization bears the tax burden when importing equipment
- Vietnam Post and Telecommunications Corporation shall fulfill its legal tax obligations, which may affect business operating costs
- The General Department of Customs and the General Postal Department are assigned responsibility to guide related organizations on tax payment procedures
❓ Câu hỏi thường gặp
Is imported equipment for the Asia Frontier Sat system testing project subject to taxation?
Yes, imported equipment must be subject to import duty and VAT as prescribed by law.
Which organization is responsible for guiding Vietnam Post and Telecommunications Corporation on tax payment procedures?
The General Department of Customs and the General Postal Department are responsible for guiding Vietnam Post and Telecommunications Corporation on tax payment procedures.
Is equipment donated to Vietnam Post and Telecommunications Corporation after testing subject to taxation?
Yes, equipment donated to Vietnam Post and Telecommunications Corporation after testing must still pay full import duty and VAT in accordance with regulations.
Which entity is responsible for fulfilling the tax payment obligation?
The Japanese Consulting and Technology Telecommunication Organization and Vietnam Post and Telecommunications Corporation shall fulfill their legal tax obligations
Which organizations are responsible for guiding related entities on tax payment procedures?
The General Department of Customs and the General Postal Department are responsible for guiding related organizations on tax payment procedures.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5737 TC/TCT DATED JUNE 20, 2001
REGARDING TAXES ON IMPORTED EQUIPMENT FOR THE PROJECT "ASIAN FRONTIER SAT TESTING"
SYSTEM
Dear: - General Department of Posts and Telecommunications
- General Department of Customs
In response to the letter number 571/TCBĐ-KTKH dated May 30, 2001 from the General Department of Posts and Telecommunications regarding tax exemption for imported gifts which are equipment for the project "testing system Asia Frontier Sat"; the Ministry of Finance provides its opinion as follows:
According to the provisions at point 4, section II, part D Circular No. 172/1998/TT-BTC dated December 22, 1998; and section II, part A Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance, the imported equipment by the Japanese Consulting and Telecommunication Technology Service Organization into Vietnam for use in the project "testing system Asia Frontier Sat" must pay all import taxes and VAT as prescribed after the testing period ends and before donating to the Posts and Telecommunications Corporation.
The Ministry of Finance replies this information for the General Department of Customs, the General Department of Posts and Telecommunications to be aware and guide the Posts and Telecommunications Corporation in implementation.
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