Công văn 2539/TCT-CS năm 2015 chính sách thuế về việc sử dụng hóa đơn giá trị gia tăng đối với doanh thu thu hộ, chi hộ do Tổng cục Thuế ban hành

To: Tax Department of Hanoi

In response to Official Dispatch No.993/CT-TTrl dated January 12, 2015 of Hanoi Tax Department regarding use of VAT invoices for amounts collected and paid on other’s behalf, below are opinions from the Tax General Department:

Pursuant to Article 5 of Circular No.06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance on guidelines for several articles of the Law on Value-added Tax and guidelines for Decree No.123/2008/ND-CP dated December 8, 2008 and Decree No.121/2011/ND-CP dated December 27, 2011 of the Government:

“Article 5. Cases not required to declare and pay VAT

1. Goods and services provided by Vietnamese taxpayer from outside Vietnam, except for international transport in which the departure and arrival point are overseas;

…

6. Other cases:

Business establishments are not required to declare and pay tax in the following cases:

…

d) Amounts collected on other’s behalf not related to sales of goods and services of business establishments

e) Revenues from sales of goods and services and agent commission received from goods and service sale agents not subject to VAT."

Pursuant to Article 5 of Circular No.219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance which provides for cases of exemption from declaring and paying VAT:

“1. An organization or individual receiving a monetary compensation (including compensation for land and property connected to land which is withdrawn by competent regulatory agencies), bonus, allowance, payment for transfer of emission permit and other revenues.

Any entity receives money from another entity to provide services such as repair, warranty, goods promotion or advertising must declare and pay tax as regulated.

...

Example 15:  ABC is a milk company that pays its distributors to do a sales promotion (in accordance with the laws on trade promotion), marketing, and product display. When receiving the payment, the distributors that use credit-invoice method shall issue VAT invoices and calculate VAT at 10%, the distributors that use direct methods shall only use sale invoices and pay direct VAT at the prescribed rate.

Pursuant to the aforesaid regulations and documents attached to Official Dispatch No.993/CT-TTrl dated January 12, 2015 of Hanoi Tax Department, according to the contract for provision of management service for Hanoi Manor apartment between the representative authority (which exercises rights and obligations of the owner of Manor Hanoi apartment (hereinafter referred to as “the Administration Committee”) and Savills Vietnam Co., Ltd (hereinafter referred to as "the Savills"), amounts related to management of Hanoi Manor apartment collected and paid, and declared on the invoices by Savills and those directly related to the management service provided by the Savills shall not be considered amounts collected and paid on other's behalf (including revenues and invoices issued by the Savills, expenses incurred on contract signing and payment to the supplier by the Savills)  . . ) .

As for that reason, the Savills shall declare input and output VAT applied to revenues and expenditures related to management of Hanoi Manor apartment as regulated. To be specific:

- The Savills shall issue invoices and declare output VAT for revenues from management charge, advertising charge and vehicle-watching charge. 

The Savills shall declare input VAT for payment to contractors for services such as management of technical systems and elevator maintenance provided under the contract signed. 

For remuneration and payment for management service received from the Administration Committee, the Savills shall issue VAT invoice given to such Administration Committee and declare and pay VAT as well as corporate income tax as regulated.

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