VietnameseCircular No. 112/2009/TT-BTC dated June 2, 2009, of the Ministry of Finance guiding conditions for applying the value-added tax rate of 0% to international transportation and aviation and maritime services
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Circular No. 112/2009/TT-BTC dated June 2, 2009, of the Ministry of Finance guiding conditions for applying the value-added tax rate of 0% to international transportation and aviation and maritime services
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 112/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 02/06/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Navigation , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------------ No.112/2009/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness -------------- Hanoi, June 2, 2009 |
CIRCULAR
Providing for association activities in the production of radio and television programs
THE MINISTRY OF FINANCE
Pursuant to Value-Added Tax Law No. 13/2008/QH12 dated June 3, 2008;
Pursuant to the Government’s Decree No. 123/2008/ND-CP dated December 8, 2008, detailing and guiding a number of articles of the Value-Added Tax Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance,
The Ministry of Finance guides conditions for applying the value-added tax rate of 0% to international transportation and aviation and maritime services as follows:
Article 1.
For international transportation:
To be eligible for the tax rate of 0%, international transportation must satisfy the following conditions:
- Having a contract on carriage of passengers, luggage and cargo between the carrier and the shipper along international routes from Vietnam to abroad or vice versa in a form in accordance with law. In the case of carriage of passengers, its carriage contract is ticket. If international transportation contract cover domestic transportation routes, international transportation also covers domestic routes. International transportation business establishments shall comply with regulations on transportation.
- Having documents on via-bank payment or other modes of payment regarded as via-bank payment. Having documents of direct payment in the case of carriage of individual passengers.
Article 2.
For aviation services:
1. To be eligible for the tax rate of 0%, aviation services at international airports or airfields must satisfy the following conditions:
- Having a contract on the provision of services with an overseas-based organization or a foreign airline, or an oversea-based organization’s or a foreign airline’s request to provide services.
- Having documents on via-bank payment or other modes of payment regarded as via-bank payment. In case services are provided to an overseas-based organization or a foreign airline on an irregular, unscheduled and uncontractual basis, documents on direct payment of an overseas-based organization or a foreign airline are required.
- The tax rate of 0% applies to the following aviation services: provision of in-flight meals; takeoff and landing services; apron services; aircraft security and protection services; security screening of passengers, luggage and cargo; luggage conveyor services in airport terminals; ground technical and commercial services; aircraft protection services’ aircraft taxi services; aircraft piloting services; services of leasing facilities for passengers to embark or disembark aircraft; administration of outbound and inbound flights; and transportation of flight crews, stewards and passengers to and from aprons.
2. The tax rate of 0% applies to passenger service charges for international flights from Vietnamese airports.
Article 3.
For maritime services:
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