VietnameseOfficial Dispatch No. 15448/BTC-TCT of November 02, 2009, Value-added tax (VAT) rates for international transportation freight purchase and sale
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Official Dispatch No. 15448/BTC-TCT of November 02, 2009, Value-added tax (VAT) rates for international transportation freight purchase and sale
| 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: | 15448/BTC-TCT | Signer: | Do Hoang Anh Tuan |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 02/11/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Finance - Banking , Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 15448/BTC-TCT Re: Value-added tax (VAT) rates for international transportation freight purchase and sale | Hanoi, November 02, 2009 |
To: Provincial-level Tax Departments
The Ministry of Finance has received enterprises’ official letters requesting the guidance on the application of value-added tax (VAT) for international transportation freight purchase and sale. Regarding this matter, the Ministry of Finance gives the following opinions:
According to the guidance of Point 1.1, Section II, Part B and Point 3, Section II, Part B of the Finance Ministry’s Circular No. 129/2008/TT-BTC of December 26, 2008, on VAT, in case a business establishment not directly engaged in international transportation hires another enterprise to provide international transportation services for customers, upon collection of freight charges from customers: The international freight hired by the establishment which satisfies the conditions specified in Article 2 of the Finance Ministry’s Circular No. 112/2009/TT-BTC of June 2, 2009, will be eligible for the VAT rate of 0%; the difference between the selling and purchasing prices of international transportation freight is subject to the VAT rate of 10%.
Above is the Ministry of Finance’s guidance for Tax Departments; any problems arising in the course of the implementation should be promptly reported to the Ministry of Finance for guidance.-
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
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