Circular No. 794/TC/TCT stipulates the tax obligations of postal agencies when providing postal services, specifically exempting Value-Added Tax (VAT) on commissions and guiding the payment of Corporate Income Tax at a rate of 5% on the entire amount of commissions received.
适用范围
Postal agency, Vietnam Post Corporation - Telecommunications, Provincial/Territorial Tax Departments
要点
- Postal agencies are not subject to VAT when receiving commissions (Article 1).
- Multi-service postal agencies must declare and pay Corporate Income Tax according to prescribed regulations.
- Single-service postal agencies such as newspapers, stamps, envelopes... must pay Corporate Income Tax at a rate of 5% on the entire amount of commissions received (Article 2.2).
- Provincial/Territorial Post Offices withhold Corporate Income Tax before payment and remit it on behalf of the agency.
- Postal service agencies with average monthly income below the minimum wage are exempt from tax according to Circular No. 18/2002/TT-BTC.
🌐 本文件的社会影响
- Reduce financial burden for single-service postal agencies.
- Increase budget revenue from Corporate Income Tax paid by postal agency services.
- Simplify declaration and payment procedures for multi-service postal agencies.
❓ 常见问题
Are postal agencies subject to VAT when receiving commissions?
No, the commission income of postal agencies is not subject to Value-Added Tax (VAT).
What is the Corporate Income Tax rate that single-service postal agencies must pay?
Single-service postal agencies must pay Corporate Income Tax at a rate of 5% on the entire amount of commissions received.
What are the responsibilities of Provincial/Territorial Post Offices when making payments to agencies?
Provincial/Territorial Post Offices withhold Corporate Income Tax before payment and remit it on behalf of the agency.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 794 TC/TCT DATED JANUARY 22, 2003
REGARDING TAXES FOR POSTAL AGENCIES
RESPECTED: - Post and Telecommunications Corporation
- Provincial Tax Departments under the Central Government
Recently, the Ministry of Finance has received letters from various units inquiring about the tax obligations of postal agencies providing services. Based on the operational model of the Post and Telecommunications Corporation, the Ministry of Finance hereby provides uniform guidance as follows:
1. Regarding VAT:
Postal agents conducting postal services at prices set by provincial or municipal post offices and receiving commissions are not subject to VAT on such commissions. When postal agents receive their commissions, they must issue invoices to the provincial or municipal post office for accounting purposes.
2. Regarding Corporate Income Tax:
2.1 For multi-service agencies: They shall declare and pay taxes according to prescribed regulations.
2.2 For single-service agencies such as newspaper agents, stamp and envelope agents; public telephone booth agents, prepaid card sales agents; Internet service agents... they must pay Corporate Income Tax at a rate of 5% on the total commission received. Provincial or municipal post offices are responsible for withholding Corporate Income Tax before payment to the agency and remitting it to the State Treasury on behalf of the agent. Postal agencies providing services with average monthly income below the minimum wage set by the state for civil servants shall be exempt from tax according to point 6(b), Section I, Part D of Circular No. 18/2002/TT-BTC dated February 20, 2002 issued by the Ministry of Finance.
For the payment of commissions to postal service agents as mentioned above to be considered a reasonable expense deductible when determining taxable income for Corporate Income Tax purposes, provincial or municipal post offices must ensure they have the following documents:
+ Postal agency contract
+ Monthly sales revenue and commission statement confirmed by both the provincial or municipal post office and the agent.
- Commission payment voucher specifying the name, address, details of expenditure (including withheld Corporate Income Tax), and signature of the recipient.
This regulation shall take effect 15 days after its issuance. It does not apply retroactively to cases where a different tax rate was previously applied.
The Ministry of Finance hereby informs the Post and Telecommunications Corporation and provincial tax departments under the Central Government for their knowledge and guidance to relevant units for implementation.
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