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BỘ TÀI CHÍNH
TỔNG CỤC THUẾ
V/v: Chứng từ thanh toán qua ngân hàng để được khấu trừ thuế
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 25 tháng 07 năm 2011
- Như trên;
- Vụ PC, Vụ CST (BTC);
- Vụ KK&KTT (TCT);
- Vụ PC (TCT) 2b;
- Lưu: VT, CS (2b);
KT. TỔNG CỤC TRƯỞNG
PHÓ TỔNG CỤC TRƯỞNG
Cao Anh Tuấn
thuộc tính Công văn 2524/TCT-CS
|Cơ quan ban hành:||Tổng cục Thuế||Số công báo:|
|Số hiệu:||2524/TCT-CS||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Cao Anh Tuấn|
|Ngày ban hành:||25/07/2011||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Tình trạng hiệu lực:|
|Lĩnh vực:||Thuế-Phí-Lệ phí|
THE MINISTRY OF FINANCE
Regarding vouchers of via-bank payment for tax credit
THE SOCIALIST REPUBLIC OF VIETNAM
Hanoi, July 25, 2011
To: Tax Department of Dong Nai province
The General Department of Taxation has received the Official Dispatch No. 2523/CT-KT2 dated April 28, 2011, of the Tax Department of Dong Nai province regarding vouchers of via-bank payment for entitlement of VAT credit for goods and services purchased under VAT invoices with a value of 20 million VND or more. After consulting the Department of Tax Policy and the Department of Legal Affairs of the Ministry of Finance, and obtaining approval from leaders of the Ministry of Finance, the General Department of Taxation gives the following opinions:
Pursuant to Point 1.3, Section III, Part B of the Ministry of Finance’s Circular No. 129/2008/TT-BTC dated December 26, 2008, guiding value-added tax regarding conditions for input VAT credit: “b) Having vouchers of via-bank payment for purchased goods and services, except for cases in which the total invoiced value of purchased goods or services at a time is less than 20 million VND calculated at a VAT-inclusive price”.
Regarding the condition of having vouchers of via-bank payment for purchased goods and services with a value of more than 20 million VND for VAT credit and refund, the Ministry of Finance issued the Official Dispatch No. 3046/BTC-TCT dated March 20, 2009, and Official Dispatch No. 10220/BTC-TCT dated July 20, 2009.
In case KCC Engineering & Construction Co., Ltd is a foreign contract receiving the construction contract of KCC Vietnam Paint Company, with Vietnam-based permanent establishment being the executive office in Long Thanh - Dong Nai, that has been granted a tax identification number, opened a bank account and registered for VAT declaration by the credit method, when the executive office of KCC Engineering & Construction Co., Ltd purchases goods and services in Vietnam, with the value of 20 million VND or more, in order to be eligible for VAT credit, vouchers of via-bank payment are required.
In case KCC Engineering & Construction Co., Ltd has directly paid to the goods or service providers in Vietnam via its overseas account (with a statement confirming the remittance of its bank in Korea), if there is a ground to determine the fact that goods or services are purchased and sold; the goods or service providers in Vietnam have made tax declarations according to the invoices issued for sold goods or provided service, and have already received the money transfer from KCC Engineering & Construction Co., Ltd according to the contracts and invoices issued for sold goods or provided service; and the authorization for KCC Engineering & Construction Co., Ltd to make direct payment from its overseas account has been specified in the contracts of goods purchase or service provision signed between the executive office and providers, then the condition of having vouchers of via-bank payment for entitlement of input VAT credit for sold goods or provided service with a VAT invoice value of 20 million VND or more is considered qualified.
The Tax Department of Dong Nai province shall, based on the actual situation, settle in accordance with regulations.
The General Department of Taxation hereby informs the Tax Department of Dong Nai province for implementation.
FOR THE DIRECTOR GENERAL