This circular provides specific guidelines on the activities subject to turnover tax and the applicable tax rates for each type of activity in the Vietnamese aviation industry.
적용 범위
Vietnam Airlines Corporation and its affiliated units such as companies, enterprises, airports
핵심 사항
- Air transportation activities (passengers, baggage, cargo) must pay a turnover tax at a rate of 4% (Article I.1.a)
- International airline ticket agency services and aircraft landing and takeoff services are subject to a 4% tax rate on commissions or service fees (Article I.1.b)
- Supplying fuel to external units and international aircraft has a tax rate of 1%, while retail sales have a rate of 8% (Article I.1.c)
- Certain activities are exempt from turnover tax, such as in-flight meals, internal fuel supply, and passenger transport from the aircraft gate (Article II.2.a)
- The tax rate for warehousing services and ground transportation services is 4% and 2%, respectively (Article II)
🌐 이 문서의 사회적 영향
- Increase revenue for the state budget from the aviation industry
- Activities outside the air transportation chain may be subject to higher tax rates than before, putting financial pressure on businesses
❓ 자주 묻는 질문
Which activities of Vietnam Airlines Corporation are subject to turnover tax?
Passenger, baggage, and cargo transportation activities both domestically and internationally; international airline ticket agency services; and aircraft landing and takeoff services are all subject to turnover tax.
What is the tax rate applied to warehousing services?
Warehousing services are subject to a tax rate of 4% on service charges.
전문
LETTER
DIRECTIVE NO. 874-TC/TCT OF THE MINISTRY OF FINANCE ON JULY 1, 1991 GUIDING THE PAYMENT OF BUSINESS INCOME TAX FOR THE VIETNAM AIR TRANSPORT SECTOR
||| VIETNAM AIR TRANSPORT SECTOR
Pursuant to the Business Income Tax Law adopted by the National Assembly of the Socialist Republic of Vietnam at its eighth session, seventh meeting on June 30, 1990, and Decree No. 351/HĐBT dated October 2, 1990 of the Council of Ministers detailing the Business Income Tax Law, the Ministry of Finance guides the implementation of the Business Income Tax Law for the Vietnam Air Transport sector as follows:
I - SUBJECTS LIABLE TO PAY BUSINESS INCOME TAX
1. Based on the organizational structure, production and business operations, and accounting practices of the Vietnam Air Transport Corporation, the following activities generating business income must pay business income tax:
a) Air transportation: Domestic and international passenger and cargo flights; flights serving the economy; flights for scientific research; sports, cultural, and medical activities; special aircraft flights.
b) Ancillary service activities:
- International air ticket agency services;
- Landing and take-off services and commercial technical services for international aircraft.
- Supply of fuel to entities outside the industry and international aircraft;
- Warehousing services;
- Export of specialized aviation equipment;
c) Other activities not part of the air transport chain:
- Products from rubber and plastic factories;
- Printing products;
- Garment products;
- Ground transportation of passengers, luggage, and goods;
- Trade and commercial service activities;
- Construction and timber processing services;
- Confectionery production;
- Engineering design services;
- Other services: gift distribution, parking lot rental, etc.
2. Temporary exemption from business income tax for the following activities of the air transport sector:
a) Activities where costs are included in the cost price of air transport services and are settled internally by the Vietnam Air Transport Corporation according to internal accounting prices.
- In-flight meals on Vietnam Air Transport aircraft;
- Fuel supply for Vietnam Air Transport aircraft;
- Passenger and baggage transportation between the terminal and the aircraft;
- Air traffic control services for Vietnam Air Transport;
- Import of specialized equipment;
- Maintenance of technical facilities, buildings, and equipment for air transport.
b) Airport fees and overflight charges shall be collected according to the current regulations of the Council of Ministers and the Ministry of Finance.
c) Activities of the Aviation Club. If there is artistic performance or renting of halls and stages, business income tax must be paid.
II - RATE OF BUSINESS INCOME TAX
- Air transportation including passengers, luggage, and cargo: 4%
- Charter flights: 4%
- Flights serving the national economy, science and technology, culture, sports, and healthcare: 4%
- International air ticket agency services: 4% on commission;
- Landing and take-off services and commercial technical services for international aircraft: 4% on service charges.
- Supply of fuel to entities outside the industry and international aircraft: 1%. For retail sales, 8% is applied.
- Warehousing services: 4% on service charges
- Ground transportation of passengers and luggage: 4%
- Ground transportation of cargo: 2%
- For other activities and products: apply the tax rate specified in Circular No. 45-TC/TCT dated October 4, 1990 of the Ministry of Finance guiding the implementation of the Business Income Tax Law, depending on the specific industry.
III - PROCEDURES FOR REGISTRATION AND PAYMENT OF BUSINESS INCOME TAX
1. Registration for payment of business income tax:
a) The Vietnam Air Transport Corporation is responsible for registering and paying business income tax for the following activities:
- Domestic and international passenger and cargo flights;
- Other flight activities:
- International air ticket agency services;
- Landing and take-off services and commercial technical services for international aircraft.
- Supply of fuel to international aircraft. For fuel sold to entities outside the industry and retail sales, tax is paid at the place where the revenue is generated.
b) Companies, enterprises, and airports register and pay business income tax to local tax bureaus for activities not part of the air transport chain.
2. Procedures for payment and settlement of business income tax due:
a) During the month, units temporarily pay business income tax according to the schedule set by the local tax bureau.
b) Settlement of business income tax due:
- By the fifth day of the following month, units must declare their total business income and the business income tax due for the previous month according to the form issued with Circular No. 45-TC/TCT dated October 4, 1990 of the Ministry of Finance to the local tax bureau where they registered to pay taxes. For foreign currency revenue activities outside the country such as international air ticket agency services, landing services, and commercial technical services for international aircraft..., the declaration period for the quarter is the 15th day of the last month of the quarter.
- The tax authority is responsible for checking the taxable business income, the tax due, the tax already paid temporarily, the remaining tax due, and issuing a tax notice for the unit to comply with.
- The tax due for the previous month must be paid no later than the 15th day of the following month, and the tax due for the previous quarter (for foreign currency revenue activities outside the country) must be paid no later than the 30th day of the last month of the quarter.
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