This circular guides the handling of VAT on imported and exported goods for Vietnamese television industry investment projects, particularly contracts signed before May 25, 2000, and during the period from that date to July 1, 2001.
적용 범위
Vietnam Radio and Television; General Department of Customs; import companies or those entrusted with importing machinery and equipment for Television Stations.
핵심 사항
- Television stations are not required to pay VAT on imported machinery and equipment under contracts signed before May 25, 2000 (Point 1).
- For projects with contracts signed after May 25, 2000 but still owing VAT as of now, Vietnam Television must promptly calculate and pay the tax according to regulations (Point 2).
- The General Department of Customs is requested not to enforce measures against import/export activities of companies related to television industry investment projects with contracts signed from May 25, 2000 to before July 1, 2001 (Point 3).
- The General Department of Customs is instructed not to enforce measures against import/export activities of companies involved in television industry investment projects with contracts signed from May 25, 2000 to before July 1, 2001 (Point 3).
- Television stations must promptly calculate and pay VAT on imported machinery and equipment under contracts signed after May 25, 2000 but still owing tax as of now (Point 2).
🌐 이 문서의 사회적 영향
- To alleviate difficulties for television stations when changing policies.
- To facilitate the operation of Vietnamese television industry investment projects according to assigned plans.
- Import companies supplying machinery and equipment to Television Stations have time to prepare documents and pay VAT.
❓ 자주 묻는 질문
What must television stations do regarding contracts signed before May 25, 2000?
No need to pay VAT on imported machinery and equipment under these contracts.
For projects with contracts signed after May 25, 2000 but still owing VAT as of now, what must television stations do?
Must promptly calculate and pay the tax according to regulations.
Can the General Department of Customs enforce measures against import/export activities of companies related to television industry investment projects with contracts signed from May 25, 2000 to before July 1, 2001?
Not allowed to enforce.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9933 TC/TCT DATED OCTOBER 19, 2000
REGARDING VALUE ADDED TAX TREATMENT
FOR IMPORTED AND EXPORTED GOODS
Respected: - General Department of Customs
- Vietnam Television
The Ministry of Finance has received Letter No. 807/THVN dated September 11, 2001 from Vietnam Television regarding the resolution of value added tax arising from deep-seated investment projects in the television industry. Regarding this matter, the Ministry of Finance provides the following opinions:
1- To alleviate difficulties for radio and television stations when changing policies: no value added tax shall be levied on imported machinery and equipment (including cases of entrusted importation and winning bids to import) provided to television stations under contracts signed before May 25, 2000 (the effective date of Circular No. 49/2000/TT-BTC).
2- For imported machinery and equipment supplied to television stations with contracts signed before May 25, 2000 that still owe value added tax (including projects approved in 2001, the year of budgetary revenue and expenditure allocation for television stations), Vietnam Television is requested to promptly calculate and specifically negotiate with the Ministry of Finance to arrange funds to pay taxes as prescribed.
3- During the period when Vietnam Television prepares documentation, the Ministry of Finance requests the General Department of Customs to instruct local customs offices to implement: no enforcement actions shall be taken against import-export activities of companies importing or entrusted to import or winning bids to import machinery and equipment, transportation means specialized for types not yet produced domestically to create fixed assets under deep-seated television industry projects with contracts signed from May 25, 2000 to before July 1, 2001.
The Ministry of Finance provides these opinions for the General Department of Customs and Vietnam Television to be aware of and implement.
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