Công văn 10220/BTC-TCT của Bộ Tài chính về điều kiện chứng từ thanh toán ngân hàng để khấu trừ, hoàn thuế giá trị gia tăng

Thuộc tính Nội dung VB gốc Tiếng Anh Liên quan Hiệu lực Lược đồ Nội dung MIX Tải về
LuatVietnam.vn độc quyền cung cấp bản dịch chính thống Công báo tiếng Anh của Thông Tấn Xã Việt Nam
Nội dung văn bản đang được cập nhật, Quý khách vui lòng quay lại sau!
Thuộc tính văn bản
Công văn 10220/BTC-TCT của Bộ Tài chính về điều kiện chứng từ thanh toán ngân hàng để khấu trừ, hoàn thuế giá trị gia tăng
Cơ quan ban hành: Bộ Tài chính Số công báo: Đã biết
Số hiệu: 10220/BTC-TCT Ngày đăng công báo: Đang cập nhật
Loại văn bản: Công văn Người ký: Đỗ Hoàng Anh Tuấn
Ngày ban hành: 20/07/2009 Ngày hết hiệu lực: Đang cập nhật
Áp dụng: Đã biết Tình trạng hiệu lực: Đã biết
Lĩnh vực: Thuế-Phí-Lệ phí
Nội dung văn bản đang được cập nhật, Quý khách vui lòng quay lại sau!
Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem VB liên quan.
Nếu chưa có tài khoản Quý khách đăng ký tại đây!
Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Hiệu lực.
Nếu chưa có tài khoản Quý khách đăng ký tại đây!

THE MINISTRY OF FINANCE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
No. 10220/BTC-TCT
Re: on the condition regarding via-bank payment documents for vat credit and refund
Hanoi, July 20, 2009

 
To: Tax Departments of provinces and centrally run cities
The Ministry of Finance has received official letters and opinions of provincial-level Tax Departments and businesses on the condition regarding via-bank payment documents for goods and services purchased at VND 20 million or more for VAT credit. Concerning this issue, the Ministry of Finance gives the following opinion:
At Point b, Clause 2, Article 12 of Value Added Law No. 13/2008/QH12, the condition regarding via-bank payment documents for input VAT credit is prescribed as follows:
“b/ Having via-bank payment documents for purchased goods or services, excluding goods or services purchased at under VND 20 million each time.”
At Point b. Clause 2, Article 9 of the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value Added Tax Law, the condition regarding via-bank payment documents for input VAT credit is prescribed as follows:
“b/ Having via-bank payment documents for purchased goods or services, excluding cases in which the total value of goods or services purchased is under VND 20 million each time.
… For goods or services purchased by clearing between the value of goods or services purchased and that of goods or services sold, this is also regarded as via-bank payment; in case after the clearing, the remaining value is paid in money and of VND 20 million or more, value added tax can be credited only when via-bank payment documents are available.”
At Point 1.3.b, Section III, Part B of the Ministry of Finance’s Circular No. 129/2008/TT-BTC of December 26, 2008, on value added tax, the following guidance is given:
“b/ Having via-bank payment documents, for purchased goods and services, except when the total invoiced value of goods or services purchased each time is under VND 20 million according to VAT-inclusive prices.
When there is no via-bank payment document for purchased goods or services valued each time at over VND 20 million according to VAT-inclusive prices, VAT credit is not allowed. For the invoices of these goods or services, business establishments shall declare them in a separate column in the list of invoices and documents of purchased goods and services.
… For goods and services purchased by the method of clearing between the value of purchased goods or services and that of sold goods or services; clearing between debts or authorized via-bank payment by a third party, which is stated in the contract, this method is also regarded as via-bank payment. In case after payment is made by any of these methods and the remaining value worth VND 20 million or more is paid in money, such amount is entitled to VAT credit only when there is a document evidencing that it is paid via bank. When declaring input VAT invoices, business establishments shall clearly state the method of payment as specified in the contract in the Note column in the invoices and documents of purchased goods and services.”
On the basis of the above guidance, the Ministry of Finance give the following guidance:
1. The condition regarding via-bank payment documents for input VAT credit for goods and services purchased at VND 20 million or more is understood as having documents evidencing the transfer of money from the account of the purchaser to that of the seller opened at a payment service-providing organization in a form of payment compliant with current law, such as check, spending authorization paper or payment order, collection authorization paper, bank card and other forms of payment as prescribed.
2. Cases that are regarded as via-bank payment for input VAT credit include:
a/ In case of goods or services purchased by the method of clearing between the value of purchased goods or services and that of sold goods or services or goods borrowing, which is stated in the contract, there must be a data comparison record certified by the two parties on such clearing or borrowing.
b/ In case of goods or services purchased by the method of debt clearing such as money borrowing, debt clearing through a third party (other than the case stated at Item a of this Point), which is stated in the contract, there must be a written money borrowing contract and documents on the transfer of money from the account of the lender to that of the borrower, for monetary loans.
c/ In case of goods or services purchased by the method of authorized via-bank payment by a third party, such authorized payment must be stated in the written contract and the third party must be a legal person or a natural person operating under law.
3. The following documents and cases are ineligible for VAT credit and refund for goods and services purchased at VND 20 million or more:
a/ Documents on the purchaser’s deposit of cash into the seller’s account.
b/ Documents on forms of payment incompliant with current law.
c/ Other cases failing to meet the condition stated at Points 1 and 2 of this official letter.
4. Some other cases:
4.1. At Points 5.1 and 5.2, Section I, Part B of the Ministry of Finance’s Circular No. 60/2007/TT-BTC guiding the Law on Tax Administration, the following guidance is provided:
“5.1. A taxpayer who detects errors or mistakes in the tax declaration dossier already submitted to the tax office which affect the paid tax amount shall make an additional declaration dossier and submit it to the tax office on any working day without depending on the deadline for subsequent submission of tax declaration dossiers, but before the tax office announces the decision on tax examination and inspection at the taxpayer’s office.
5.3. In case of making additional tax declaration resulting in the reduction of the payable tax amount, the taxpayer may have the tax amount and fine (if any) reduced at the last day of the month of submission of the additional declaration dossier or have it subtracted from the tax amount arising at the subsequent time of tax declaration.”
Pursuant to the above guidance, in case purchased goods or services which are paid by the method of deferred or installment payment are valued at over VND 20 million, business establishments are still entitled to tax credit; by the payment deadline, if having no via-bank payment documents, they are not entitled to input VAT credit and shall declare and reduce the already credited input VAT amount for the value of goods without via-bank payment documents. If business establishments obtain documents evidencing via-bank payment only after they have reduced the credited input VAT amount corresponding to the value of goods without via-bank payment documents, they may make additional declaration but they must do so before the tax office announced the decision on tax examination and inspection at taxpayers’ offices.
4.2. In case of payment within an enterprises with depending cost-accounting units for which added value invoices are available but there are not via-bank payment documents, such internal goods payment relation between a company and its subsidiaries or between companies with a business group is still eligible for VAT credit.
5. In case of goods or services purchased at VND 20 million or more from January 1, 2009, through March 31, 2009, with documents evidencing the deposit of cash into the seller’s account or documents on the transfer of money into the seller’s account, input VAT declaration and credit is allowed.
6. Tax offices shall guide enterprises and individuals to open accounts at their service banks for transferring money from the seller’s account into the purchaser’s account according to regulations.
Any difficulties and problems arising in the course of implementation should be promptly reported to the Ministry of Finance for settlement.
 

 
MINISTRY OF FINANCE




Do Hoang Anh Tuan

 
Vui lòng Đăng nhập tài khoản gói Nâng cao để xem đầy đủ bản dịch. Nếu chưa có tài khoản Quý khách đăng ký tại đây.
Văn bản tiếng Anh
Bản dịch tham khảo
* Lưu ý: Để đọc được văn bản tải trên Luatvietnam.vn, bạn cần cài phần mềm đọc file DOC, DOCX và phần mềm đọc file PDF.
Văn bản này chưa có Chỉ dẫn thay đổi nên chưa có Nội dung MIX, Quý khách vui lòng quay lại sau!
Để được giải đáp thắc mắc, vui lòng gọi
1900.6192 hoặc gửi câu hỏi tại đây

Tải ứng dụng LuatVietnam Miễn phí trên

Văn bản cùng lĩnh vực
Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Lược đồ.
Nếu chưa có tài khoản Quý khách đăng ký tại đây!