Công văn 16967/CT-TTHT năm 2018 về chính sách thuế tiêu thụ đặc biệt đối với hoạt động kinh doanh phòng tập golf trong nhà do Cục Thuế thành phố Hà Nội ban hành

To: CH Vina Co., Ltd(Address: 6th Floor, Keangnam Landmark Tower, lot E6, Pham Hung Street, Me Tri Ward, Nam Tu Liem District, Hanoi City.TIN: 0106327372)

On April 2, 2018, Department of Taxation of Hanoi City received an Official Dispatch No. 280318/CV/PKT dated March 28, 2018 from CH Vina Co., Ltd (hereinafter referred to as Company), seeking guidance on policies of excise duty on indoor golf simulator business. In this matter, Department of Taxation of Hanoi City hereby gives advisory opinion as follows:

- Pursuant to point dd, clause 2, Article 2 of the Law on excise duties No. 27/2008/QH12 dated November 14, 2008 on taxable objects of excise duties:

“dd) Golf business, including sale of membership cards, admission charges;”.

Pursuant to the foregoing provision, the Law on excise duties does not regulate that indoor golf simulator business is subject to excise duty. Accordingly, an operator of indoor golf simulator business is not required to declare and pay excise duty on such kind of business.

The Company is requested to comply with regulations of taxation law depending on your  circumstances.

Difficulties that arise during the implementation should be reported to Division of Tax Inspection No. 1 affiliated to Department of Taxation of Hanoi City for specific guidance.

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