|
MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
--------
|
SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.:
1133 TCT/QD-HTQT
|
Hanoi,
July 13, 2001
|
DECISION
ISSUING
REGULATION ON MANAGEMENT ORGANIZATION AND IMPLEMENTATION OF AGREEMENT ON DOUBLE
TAXATION AVOIDANCE IN TAX SECTOR
DIRECTOR OF GENERAL
DEPARTMENT OF TAXATION
Pursuant to Decree No. 281/HDBT
dated August 7, 1990 of the Council of Ministers (now as the Government) on the
establishment of the state system under the Ministry of Finance; Circular No.
38 TC / DOP dated August 25, 1990 of the Ministry of Finance guiding the
implementation of Decree No. 281/HDBT;
Pursuant
to Circular 52 TC/TCT dated August 16, 1999 of the Ministry of Finance guiding
the implementation of the Agreement on double
taxation avoidance between Vietnam and other countries and the Circular No. 95/1997/TT-BTC
dated December 29, 1997 of the Ministry of Finance guiding and explaining the
contents of terms of Agreement on double taxation avoidance which has been signed between
Vietnam and the countries and takes effect in Vietnam;
After reviewing and evaluating the
implementation of provisional Regulation on management organization and
implementation of Agreement on double taxation avoidance
in the tax sector issued with Decision No. 192 TCT/QD/HTQT dated April 02, 1998
of the Director of General Department of Taxation;
At the proposal of the Head of
International Cooperation Department and the Head of staff organization and
training Department – General Department of Customs;
DECIDES
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 2.
This Decision takes effect from the date of its signing
and supersedes Decision No. 192 TCT/HTQT dated April 02, 1998 of the Director
of General Department of Taxation on the issue of provisional Regulation on
management organization and implementation of the Agreement on double taxation
avoidance in the tax sector;
Article 3.
Heads of Department of Taxation of provinces and
centrally-affiliated cities, the Heads of Departments of the General Department
of Taxation are liable to execute this Decision;
DIRECTOR OF GENERAL DEPARTMENT OF TAXATION
Nguyen Văn Ninh
REGULATION
ON MANAGEMENT ORGANIZATION AND IMPLEMENTATION OF THE AGREEMENT ON
DOUBLE TAXATION AVOIDANCE IN THE TAX SECTOR
(Issued with Decision No. 1133 TCT/QD/HTQT
dated July 13, 2001)
I- GENERAL
PROVISION:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1- Ensuring the uniform and
concentrated implementation of the Agreement through the General Department of
Taxation as the International Cooperation Department and at the Department of
Taxation as the group in charge of the Agreement;
2- Keeping information
confidential and avoiding the disclosure of information causing damage for the
taxpayers, affecting the foreign relations between Vietnam and other countries.
Any transaction information with foreign tax agency shall be done uniformly and
concentratedly through the General Department of Taxation;
Article
2. Requirements for management of implementation of the Agreement
1- Properly complying with the
provisions in the Agreement and the documents guiding the implementation from
the Ministry of Finance, the General Department of Taxation and ensuring all
taxpayers are entitled to the regulations on tax in the framework of Agreements
of double tax avoidance;
2- Scientifically and completely
keeping records of cases applying the Agreement in service of inspection,
examination and settlement of complaints under regulation of law;
3- The application of Agreement
is done under the mechanism that the taxpayer may request the application of
terms of the Agreement, the tax agency reviews and make a decision to permit
the application of relevant terms of Agreement;
II- SPECIFIC
PROVISIONS:
Article
3. Organization of implementation of the Agreement at the General Department of
Taxation
The International Cooperation
Department has its functions and duties as the focal point assisting the General
Department of Taxation with the following:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Developing the professional
processes on management of the Agreement;
3. Guiding the Departments of
Taxation in the implementation of terms of the Agreement and other provisions
in this Regulation;
4. Studying and taking part in
negotiation with the foreign tax agencies to settle disputes and complaints
arising during the implementation of the Agreement require the settlement by
the mutual agreement procedures between the Vietnam tax agency with the foreign
tax agency;
5. Implementing, guiding and
directing the Departments of Taxation to exchange information with the foreign
tax agency and using this information under the provisions of the Agreement;
6. Explaining and guiding the
taxpayers through the provisions in the Agreement upon the request of
taxpayers;
7. Settling the complaints of the
taxpayers related to the application of terms of Agreement and the Circulars
providing the guidelines for the Agreement from the Ministry of Finance;
8. Coordinating with the
professional departments assigned for management based on subjects:
8.1. Settling files for tax
refund under the direct Agreement from the budget;
8.2. Settling
the tax deduction paid in foreign country into the tax paid in Vietnam with the
total tax amount of over five hundred million dong deducted of a taxpayer for a
relevant tax year;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8.4. Arranging
for the residents in the countries which have signed the Agreement with Vietnam
to be entitled to the regulation on tax exemption in Vietnam or payment of tax
with a tax rate lower than the rate specified in the tax law of Vietnam under
the provisions of the Agreement for the taxpayers who are determined by the tax
agency of provinces or cities to have business locations in provinces or cities
or the taxpayers who are determined by the Department of Taxation to have transactions
and internal contracts not in compliance with market price between the independent
business owners;
9. Issuing certificate of taxes
paid in Vietnam under the Agreement for foreign residents in case those taxes
are exempted or reduced under the regulation on foreign investment incentives under
the authority of settlement of the General Department of Taxation;
10. Coordinating with the technical
departments assigned to manage the persons inspecting the Departments of
Taxation in the implementation of terms of Agreement and the provisions in this
Regulation;
11. Coordinating with the staff
organization and training Department and the related departments to formulate
plan and organize the implementation of training program for officers of tax
sector on the Agreement;
Article
4. Organizing the implementation of Agreement at Department of taxation of
provinces and cities:
1. Each Department of taxation of
province and city shall set up a group in charge of the Agreement including 01
to 03 responsible and in charge officers of the foreign investment Department
(for Departments of taxation that have set up the foreign investment
Department) or of a tax collecting department for state-owned enterprises (for
Departments of taxation that have not set up the foreign investment Department)
to assist the Department of Taxation with the following:
1.1. Studying to master the
contents and comply with the provisions of the Agreement on double taxation
avoidance that Vietnam has signed with the other countries and the documents
guiding the implementation of the Agreement of the Ministry of Finance and the
General Department of Taxation;
1.2. Managing and monitoring the
subjects and scope of application of the Agreements in the area to perform the
functions as provided for in Part V of Circular No. 95/1997/TT/BTC dated
December 29, 1997 of the Ministry of Finance, particularly:
(a) Permitting the tax deduction
paid in foreign country into the tax paid in Vietnam with the total tax amount
deducted for the relevant tax year not exceeding five hundred million dong for
the taxpayers who are determined by the agency of provinces and cities to have
business locations in provinces or cities or the taxpayers who are determined
by the Department of Taxation to have transactions and internal contracts not
in compliance with market price between the independent business owners, the
files are transferred to the General Department of Taxation;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(c) Verifying files in case of
tax refund directly from the budget as required by the General Department of
Taxation;
(d) Issuing certificate of taxes
paid in Vietnam under the Agreement for foreign residents except for cases of
determining the taxes exempted or reduced under the regulation on foreign
investment incentives under the authority of settlement of the General
Department of Taxation;
(e) Issuing certificate of
resident of Vietnam under the provisions of the Agreement;
1.3. Explaining the Agreement to
the taxpayers in the areas of provinces and cities;
1.4. Performing the duties of
information gathering for the exchange of information with the foreign tax
agency and use of information exchanged as required and guided of the General
Department of Taxation;
2. Any issue related to the
explanation and application of the Agreement of double taxation between Vietnam
and the countries in the areas of Department of taxation of provinces and
cities concerned must be done uniformly through the group in charge of the Agreement
at the Department of taxation. Only the Director or Deputy Director of
Department of taxation authorized by the Director to sign for settlement of
cases where the provisions of the Agreement on double taxation avoidance are
applied;
Article
5. Monitoring and making periodical report on the implementation of Agreement
1.Department of taxation of
provinces and cities shall prepare a book to monitor the cases where the
regulation on exemption of tax is applied in Vietnam under the Agreement or
payment of tax at the tax rate specified in law or regulation on deduction of
tax paid in foreign country into the tax to be paid in Vietnam. The Department
of taxation shall send a periodic report to the General Department of taxation
concerning the settlement in accordance with the Agreements under the
regulations on the accounting – statistics report within tax sector,
particularly as follows:
1.1.Periodically, the Department
of Taxation shall send the quarterly report to the General Department of
Taxation. The report shall be monitored and summarized, based on the books, by
the department in charge of the Agreement at the Department of taxation, for
submission to the leadership of Department and then sent to the General
Department of Taxation. The time to send the report is the date or before the
fifteenth date of the following month of reporting quarter;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Contents of monitoring and reporting include:
(I) Name of taxpayer;
(II) Identification code of
taxpayer may include:
Code of taxpayer at the residing
country or in Vietnam (if any)
Passport number in case of
foreign individual
Organization establishment permit
number or business license;
(III) Address at the residing
country and permanent address in Vietnam;
(IV) Taxable year;
(V) Taxable income: type of
income, total;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(VII) Tax amount to be exempted or
deducted under the Agreement;
(VIII) Form of exemption or
reduction: directness, clearing, refunding;
(IX) Grounds
for exemption, reduction, provisions of Agreement;
(X) Official dispatch: number,
date;
(XI) Notes accompanying documents
as grounds for settlement
The reporting contents include
the analysis and evaluation of use of information of foreign tax agency (if
any) and the contents of proposals of problems, the points to be supplemented
or amended in the current regulation;
2. The International Cooperation
Department (General Department of Taxation) shall summarize the reports of
Departments of taxation and make periodical (quarterly, bi-annual, annual)
report to the General Department on the implementation of the Agreement in the
tax sector./.
GENERAL DEPARTMENT OF TAXATION
DEPARTMENT OF TAX.....
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Issued with Decision No. 1133
reporting the management of implementation of the Agreement on double taxation
avoidance
(From
month ..... to month .......year ..........)
No.
Name of taxpayer
Code of taxpayer
Passport
number or business lincense
Permanent address
Taxable year
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Taxable income
Tax rate
Determination of tax obligation
Official dispatch handling the
exemption and reduction of tax
Note
In VN
In foreign country
In VN
In foreign country
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax amount exempted or reduced
Number, date, month
Form of exemption and reduction **
Provision
Agreement***
(1)
(2)
(3a)
(3b)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(5a)
(5b)
(6)
(7)
(8)
(9)
(10a)
(10b)
(11a)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(11c1)
(11c2)
(12)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(*):The types
of income are coded as follows:
1. B11: Corporate income tax of
foreign contractor and sub-contractor;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. D: Proceeds
from shares
4. I: Interest
on the loan;
5.R: Royalties
(including income from the rental of equipment);
6. PI: Regular
individual income;
7. CI: Income
from transfer of property;
8. OI: Other incomes
(**):Forms of exemption and
reduction are coded as follows:
1. M1: Tax exemption in the form
of refunding;
2. M2: Tax exemption in the form
of clearing (in the tax amount of subsequent period);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. G1: Tax exemption in the form
of refunding;
5. G2: Tax exemption in the form
of clearing (in the tax amount of subsequent period);
6. G3: Direct tax exemption;
(***):The
Agreements are abbreviated by the name of the country signing contract with
Vietnam
Ex: Contract between Vietnam and
Thailand is abbreviated as Thailand;