This circular stipulates the temporary exemption from VAT for mine clearance activities to facilitate organizations and individuals participating in this field.
Đối tượng áp dụng
Organizations and individuals engaged in mine clearance; businesses subject to VAT under the deduction method or directly.
Các điểm cốt lõi
- Organizations and individuals involved in mine clearance are not required to pay VAT on income derived from such activities (Point 1).
- When providing mine clearance services, businesses applying the deduction method for VAT must strike out the tax rate line and the amount of VAT on the invoice and clearly state "service exempt from VAT" (Clause 2a).
- Businesses subject to VAT under the direct payment method or other entities using sales invoices when providing mine clearance services shall clearly indicate "service exempt from VAT" on the invoice (Clause 2b).
- The recipient of mine clearance services is not entitled to deduct input tax for payments made for such services recorded in point 2 (Final Point of Clause 2).
🌐 Tác động xã hội từ văn bản này
- To facilitate organizations and individuals participating in mine clearance activities.
- To reduce financial burdens on businesses providing mine clearance services.
- Recipients of the service who cannot deduct input tax may face difficulties in managing costs.
❓ Câu hỏi thường gặp
Do organizations and individuals engaged in mine clearance activities have to pay VAT?
No. Organizations and individuals involved in such activities are not required to pay VAT.
What must businesses applying the deduction method do when providing mine clearance services?
Businesses must strike out the tax rate line and the amount of VAT on the invoice and clearly state "service exempt from VAT".
Can recipients of mine clearance services deduct input tax?
No. Recipients of such services are not entitled to deduct input tax for payments made for these services recorded on the invoice.
What type of invoice must businesses under the direct payment method use when providing mine clearance services?
Use sales invoices and clearly indicate "service exempt from VAT".
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9273 TC/TCT DATE OCTOBER 1, 2001
REGARDING TEMPORARILY EXEMPTING VALUE-ADDED TAX ON ACTIVITIES TO CLEAR BOMBS AND MINE REMOVAL
ACTIVITY OF SEARCHING AND CLEARING EXPLOSIVES
RESPECTED: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-run cities
Pursuant to Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value-Added Tax (VAT) and Circular No. 719/CP-KTTH dated August 8, 2001 of the Government regarding VAT for activities to clear bombs and mines, the Ministry of Finance hereby provides guidance as follows:
1. Organizations and individuals (collectively referred to as entities) engaged in bomb and mine clearance are exempt from paying VAT on revenue generated from such activities.
2. Entities providing bomb and mine clearance services shall use invoices as follows:
a. For entities subject to VAT under the tax deduction method, currently using VAT invoices (either issued by the Ministry of Finance or self-printed according to prescribed models approved for use by the General Department of Taxation), when providing bomb and mine clearance services, they must issue VAT invoices with the VAT rate column left blank and crossed out, and clearly state "service exempt from VAT" on the invoice.
b. For entities subject to VAT under the direct payment method and other entities (excluding those mentioned in point a above), when providing bomb and mine clearance services, they must use sales invoices with the statement "service exempt from VAT" clearly noted on the invoice.
Entities receiving bomb and mine clearance services shall not be entitled to deduct input tax for payments made for such services as recorded on the invoices referred to in point 2 above.
3. We request ministries, ministerial-level agencies, government agencies, People's Committees of provinces and centrally-run cities to instruct subordinate units to strictly follow the guidance provided herein. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for further study and supplementary guidance.
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