Official Dispatch No. 2101/TCT-HTQT dated May 19, 2017 of the General Department of Taxation on Tax exemption procedures under International Treaties

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Official Dispatch No. 2101/TCT-HTQT dated May 19, 2017 of the General Department of Taxation on Tax exemption procedures under International Treaties
Issuing body: General Department of TaxationEffective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:2101/TCT-HTQTSigner:Tran Thi Thanh Binh
Type:Official DispatchExpiry date:Updating
Issuing date:19/05/2017Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields:Tax - Fee - Charge
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION

Official Dispatch No. 2101/TCT-HTQT dated May 19, 2017 of the General Department of Taxation on Tax exemption procedures under International Treaties
To: The Department of Taxation of Nghe An Province
The General Department of Taxation has received the Official Dispatch No. 828/CT-Ktr1 dated April, 2017 sent from the Department of Taxation of Nghe An Province to request for guidance on procedures for exemption of Corporate Income Tax under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Finland on the Contract for execution of project on water supply in Vinh City Neighborhood signed by and between Econet Oy Ltd. and Nghe An Water Supply One Member Company Limited. The General Department of Taxation gives response as follows:
- Pursuant to Point 1 Article 6 of the Law on Treaties No. 108/2016/QH13 dated April 09, 2016 of the National Assembly:
“In case a Vietnam’s legislative document other than the Constitution and an international agreement to which the Socialist Republic of Vietnam is a signatory contain different regulations on the same matter, the international agreement shall apply".
- Pursuant to regulations in Point 5 Article 156 of the Law on Promulgation of Legislative Documents No. 80/2015/QH13 dated June 22, 2015 of the National Assembly with respect of the application of legislative documents:
"Application of Vietnam’s legislative documents must not obstruct the implementation of the international agreements to which the Socialist Republic of Vietnam is a signatory. In case a Vietnam’s legislative document other than the Constitution and an international agreement to which the Socialist Republic of Vietnam is a signatory contain different regulations on the same matter, the international agreement shall apply”.
If Econet Oy Ltd. satisfies all of eligibility requirements for tax exemption under regulations in the Double Taxation Agreement or the Framework Agreement between the Government of the Republic of Finland and the Government of the Socialist Republic of Vietnam, Econet Oy Ltd. is responsible for submitting the application for tax exemption under regulations in Article 20 and Article 47 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Ministry of Finance.
If Econet Oy Ltd. fails to conduct procedures for tax exemption under regulations in the Circular 156/2013/TT-BTC as mentioned above, Econet Oy Ltd. must make tax declaration in accordance with prevailing regulations of law. Econet Oy Ltd. may give explanation about its failure to provide information or documents required in the application for tax exemption under regulations of the international agreement.
The General Department of Taxation hereby responds to the Department of Taxation of Nghe An Province for reference./.
Under the General Director
For the Director of Department of International Cooperation
The Deputy Director
Tran Thi Thanh Binh
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

ENGLISH DOCUMENTS

Others
Official Dispatch 2101/TCT-HTQT DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading