Thông tư 68/1998/TT-BTC bổ sung Thông tư 85-TC/TCT-1994 thực hiện thu thuế cước đối với tàu biển nước ngoài đến kinh doanh vận chuyển hàng hoá tại các cảng biển Việt Nam do Bộ Tài chính ban hành

CIRCULAR

ON ADDITIONALLY GUIDING A NUMBER OF POINTS IN CIRCULAR No.85-TC/TCT OF OCTOBER 24, 1994 OF THE MINISTRY OF FINANCE

After a period of implementing Circular No.85-TC/TCT of October 24, 1994 of the Ministry of Finance "guiding the collection of freight tax applicable to foreign sea-going vessels engaged in goods transportation at Vietnamese sea ports", there have appeared some questions, that need to be clarified in order to ensure the uniform implementation of such Circular, the Ministry of Finance hereby provides the following additional guidance:

1. On the tax payers:

The freight tax payers as prescribed in Point 1, Section I of Circular No.85-TC/TCT of October 24, 1994 of the Ministry of Finance are all foreign organizations and individuals that use their own or chartered sea-going ships or even have no ships but are engaged in goods transportation from Vietnamese sea ports to foreign sea ports or between Vietnamese sea ports, including either direct goods transportation or indirect goods transportation through other foreign transporting units which shall take legal liability for transported goods of the goods owners.

2. On the liability to make tax payment declarations:

Liable to make tax payment declarations according to Point 2, Section IV of Circular No.85-TC/TCT are sea-going ship owners, including foreign transporting organizations and individuals that enter Vietnamese sea ports to transport goods for export or transport goods between Vietnamese sea ports. They shall have to correctly declare their turnover for calculation of freight tax and provide their transporting agents with all relevant documents which shall serve as basis for determining payable freight tax.

The payment or the acceptance to pay the payable freight tax stated in the freight tax receipts shall be made by agents which are liable to receive and remit freight tax on behalf of foreign transporting organizations and individuals.

Foreign transporting organizations and individuals that fail to strictly observe the above-said provisions shall be subject to the payment of tax arrears and fines as prescribed by the Law on Turnover Tax and the Law on Profit Tax.

The tax payers, tax deducting organizations and tax agencies shall have to strictly follow the guidance in Circular No.85-TC/TCT of October 24, 1994 of the Ministry of Finance and the specific guidance of this Circular.

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