This circular provides guidance on the collection of stamp duty for foreign organizations and individuals and international organizations with headquarters in Vietnam. Notably, it stipulates that international organizations with permanent headquarters in Vietnam are exempt from stamp duty only when they directly register to use assets, while other organizations under the United Nations must pay stamp duty upon receiving assets.
Đối tượng áp dụng
Foreign organizations and individuals and international organizations with headquarters in Vietnam.
Các điểm cốt lõi
- International organizations with permanent headquarters in Vietnam are exempt from stamp duty when they directly register to use assets.
- Other international organizations under the United Nations must pay stamp duty when they receive assets and register their use.
🌐 Tác động xã hội từ văn bản này
- The positive impact is facilitating the use of assets by international organizations with headquarters in Vietnam without having to pay stamp duty.
- The negative impact is the financial burden on organizations receiving funding from the United Nations who must pay stamp duty when registering to use assets.
❓ Câu hỏi thường gặp
Which international organizations are exempt from stamp duty?
International organizations with permanent headquarters in Vietnam are exempt from stamp duty when they directly register to use assets.
When must other international organizations under the United Nations pay stamp duty?
Other international organizations under the United Nations must pay stamp duty when they receive assets and register their use.
Who bears the cost burden when paying stamp duty?
Organizations receiving funding from the United Nations and registering to use assets will bear the cost burden when paying stamp duty.
Stamp duty exemption applies to which organizations?
Stamp duty exemption only applies to international organizations with permanent headquarters in Vietnam and those that directly register to use assets.
When must organizations receiving assistance from the United Nations pay stamp duty?
Organizations receiving assistance from the United Nations must pay stamp duty when they register to use the assets they receive.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 797 TC/TCT ON AUGUST 5, 1992
REGARDING THE COLLECTION OF PREMIUM TAX
Implementing Circular No. 143 TC/TCT dated January 29, 1991 of the Ministry of Finance guiding the collection of premium tax for foreign organizations and individuals, the General Tax Department supplements the following points:
1- The exemption from premium tax for international organizations with their permanent headquarters in Vietnam as stipulated in point b, item 1 of Circular No. 143 TC/TCT shall only apply to cases where international organizations and foreigners working in such organizations directly register for their own use.
In cases where international organizations eligible for premium tax exemption provide assets to domestic organizations or individuals or provide assets to programs they sponsor, the organizations or individuals receiving such assets must pay the premium tax to the tax authority when registering for use if such assets fall under the category requiring payment of premium tax.
2- Other international organizations referred to in point b, item 1 of Circular No. 143 TC/TCT only include United Nations international organizations.
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