|
MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
__________
No. 269/TCT-CS
Regarding Value Added Tax
|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
______________________
Hanoi, January 17, 2025
|
To: Tax Department of Thanh Hoa Province.
The General Department of Taxation has received Official Letter No. 8887/CT-TTKT2 dated October 3, 2024, from the Tax Department of Thanh Hoa Province regarding Value Added Tax (VAT). On this matter, the General Department of Taxation provides the following opinion:
Pursuant to point h, Clause 1, Article 7, and Clause 3, Article 8 of the VAT Law No. 13/2008/QH12 dated June 3, 2008, which regulates the tax calculation basis and the 10% tax rate;
Pursuant to point d, Clause 3, Article 2 of Decree No. 209/2013/ND-CP dated December 18, 2013, by the Government, which specifies cases exempt from VAT declaration and payment;
Pursuant to Clause 3, Article 4 of Decree No. 209/2013/ND-CP dated December 18, 2013, as amended by Clause 3, Article 3 of Decree No. 12/2015/ND-CP, and Clause 1, Article 1 of Decree No. 49/2022/ND-CP, which regulates tax calculation basis;
Pursuant to Clause 4, Article 5 and Article 11 of Circular No. 219/2013/TT-BTC dated December 31, 2013, by the Ministry of Finance, which guides cases exempt from VAT declaration and payment and the 10% tax rate;
Pursuant to Clause 10, Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013, as amended by Clause 1, Article 1 of Circular No. 82/2018/TT-BTC, Clause 4, Article 1 of Circular No. 26/2015/TT-BTC, and Clause 1, Article 1 of Circular No. 13/2023/TT-BTC, which provides guidelines on tax calculation basis;
Pursuant to Article 46 of the Investment Law No. 61/2020/QH14 dated June 17, 2020, regarding project transfer;
Pursuant to Clause 1, Clause 3, Clause 7, and Clause 8, Article 3 of the Real Estate Business Law No. 29/2023/QH15 dated November 28, 2023, which provides definitions;
Pursuant to Article 40, Clause 2, Article 42 of the Real Estate Business Law No. 29/2023/QH15 dated November 28, 2023, which stipulates the conditions and procedures for transferring all or part of a real estate project;
Pursuant to Clause 3, Clause 9, Article 83 of the Real Estate Business Law No. 29/2023/QH15 dated November 28, 2023, regarding the transition.
Based on the above regulations, in the case of the contract for the full transfer of the Aeon Mall Thanh Hoa Commercial Center project between Central South Vietnam Limited Liability Company and AEONMALL Vietnam Co., Ltd. signed on August 7, 2024, under the Real Estate Business Law of November 28, 2023, as a real estate business activity, it is subject to VAT in accordance with the regulations.
The General Department of Taxation provides this opinion for the Tax Department of Thanh Hoa Province to take note.
|
Recipients:
-
As mentioned above;
-
Deputy Director General Dang Ngoc Minh (for reporting);
-
Departments and Divisions: CST, PC (MoF);
-
Departments: PC, KK&KTT (GDT);
-
GDT website;
-
Archive: VT, CS
|
On behalf of the GENERAL DIRECTOR
For the Director of the Policy Department
Deputy Director
Pham Thi Minh Hien
|
See details here.