VietnameseOfficial Dispatch No. 109/TCT-PCCS of January 11, 2006, on foreign trade contracts
ATTRIBUTE
Official Dispatch No. 109/TCT-PCCS of January 11, 2006, on foreign trade contracts
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 109/TCT-PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 11/01/2006 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 109/TCT-PCCS on foreign trade contracts | Hanoi, January 11, 2006 |
OFFICIAL LETTER
To: Provincial/municipal Tax Departments
The General Department of Taxation has received reports of some provincial/municipal Tax Departments on the problems related to foreign trade contracts in the dossiers for refund of VAT on exports. To ensure uniform implementation, the General Department of Taxation hereby gives the following opinions:
1. According to the provisions of the Commercial Law, goods sale and purchase contracts must be made in writing, fully stating the quantity, specifications and quality of goods, mode of payment, place and time of goods delivery. Apart from those principal contents, contractual parties may also reach agreement on other contractual terms.
Such forms of contract which are equally valid as the written form as telegram, telex, fax, data message or other forms in which the above-mentioned principal contents are expressed, shall also be considered forms of goods sale and purchase contract.
2. In the course of inspection of VAT refund at business establishments, if there are goods sale and purchase contracts made in English, business establishments shall be requested to translate such contracts into Vietnamese and affix their certification stamps on the Vietnamese translations. They shall take responsibility before law for the accuracy of such Vietnamese translations.
The General Department of Taxation informs provincial/municipal Tax Departments of the above contents for the latter’s knowledge and guidance of compliance.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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