Official Dispatch No. 4609/TCT-DNNN of December 20, 2005, regarding value added tax on roayties from trademark copyright

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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:	4609/TCT-DNNN	Signer:	Nguyen Thi Cuc
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	20/12/2005	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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THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION’S -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 4609/TCT-DNNN	Hanoi, December 20, 2005

OFFICIAL LETTER

REGARDING VALUE ADDED TAX ON ROAYTIES FROM TRADEMARK COPYRIGHT

To: The Hanoi Municipal Tax Department

In reply to the Hanoi Municipal Tax Department's Official Letter No. 21347 CT/HTr of October 20, 2005, regarding value added tax (VAT) on royalties from trademark copyright, the General Department of Taxation gives the following opinions:

Under the provisions of Point 24, Section II, Part A of the Finance Ministry's Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government's Decree No. 158/2003/ND-CP of December 10, 2003, which details the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law:

Royalties from copyright (technology transfer) are not subject to VAT. Therefore, Viet Ha Production, Business, Investment and Service Company shall, upon receiving the trademark copyright royalty paid by the Southeast Asian Beer Joint-Venture, issue a VAT invoice with the following details: the sale price: VAT-exclusive price; the VAT rate and amount: left blank;, and goods: not subject to VAT.

The General Department of Taxation hereby notifies the Hanoi Municipal Tax Department thereof for compliance.

FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR

Nguyen Thi Cuc

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Official Dispatch No. 4609/TCT-DNNN of December 20, 2005, regarding value added tax on roayties from trademark copyright

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