Businesses that many policies inappropriate, has been pointed out but the authorities slow to modify. In picture: business representatives questioned leaders of Ho Chi Minh City Tax Department.
Suffering for bill for each gift
According to the current regulations, with the gifts for customers, partners … valued at 200,000 VND or more, enterprises must issue value added invoices. This is a regulation that is supposed to make it difficult for businesses, or even impossible.
Chailease International Financial Leasing Co., Ltd. Reflected, as a mid-autumn festival, the company donated 300 boxes of cake to customers and government agencies. The company does not recognize these expenses as expenses for calculating enterprise income tax, nor declaring value added tax. With such a large quantity, the company would like to allow the export on a bill rather than having to issue a single invoice for each customer as currently prescribed. Because, the output of each sheet is not possible but the recipient himself has no need.
Representatives of Nippon Express Company shared, issued invitations for this gift, any dialogue asked. Tax authorities say they will ask for their opinion but until now, businesses still have to do, it takes a lot of time to issue each invoice.
Mr. Nguyen Nam Binh, Deputy Director of Tax Department of Ho Chi Minh City recognized, in the current situation is 200,000 is not very large value. Therefore, the business is clearly in trouble when complying with regulations. The HCMC Taxation Department will acknowledge this problem and recommend it to the management.
Allow 0% tax imposed but do not dare
On May 9, 2016, the Ministry of Finance sent Document No. 6142 / BTC-CST on tax policy on prices and surcharges in addition to the sea transport services, which stipulates that 11 surcharges are considered The price of sea transport services is 0%. However, according to the business, in fact no one would dare to impose this tax.
Representatives of Nippon Express said that she regularly receives contracts on which the surcharges specified in Official Letter 6142 are 5%, not 0%. She asked the tax office to organize a meeting with logistics companies to discuss and solve the problem.
Another representative of the company explained, it is true that the official letter of the Ministry of Finance, but the business has no clear basis to apply. The representative of this business also contacted the tax authorities for specific instructions but did not get the correct answer, so finally still applied 5% “for safety”, dare not apply 0%.
“If the tax rate is 0%, then the tax authorities do not agree, can not return to collect customers,” he said, petitioning the tax authorities to correct the official letter to clear the enterprise to have. Basis of application; Second is to leave!
According to the accountant of another shipping company, it is because of this ambiguity that she was overseen by foreign bosses that do not know how to work, costing the company to pay 5% While the guided text is 0%.
Before the obstacles of the business, Mr. Binh confirmed, early next week will hold a meeting with businesses in this field to discuss the official 6142.
Troubling personal business tax
ITTA Corporation reported that the company has cooperated with individual business households to sell Vietlott Lottery tickets and commissions based on ticket sales. Individuals with a turnover of more than 100 million VND / year are required to pay a personal income tax of 5% on the commission earned.
The company was guided by the Ho Chi Minh City Tax Department at the talk session on March 14, 2017, when paying commissions to individuals, they had to collect bills from individuals and these people could contact the taxpayers. The local tax office to buy sales invoices.
The problem is that, although the Tax Department of Ho Chi Minh City has such instructions, but when individuals buy the bill, only some districts. Conversely, many units responded by word of mouth that they were waiting for the direction of their superiors. In some places, the guideline is that the company paying the commission for the individual may file a tax return and pay the tax instead.
At this point, the problem arises if the company does this, the tax declaration documents are not eligible to determine that eligible reasonable expenses are deducted when calculating enterprise income tax according to current regulations.
Not only that, the income of individuals from 100 million per year or more to pay taxes. But the problem is how to calculate taxes in the individual way: the average monthly divide and then over or under this amount to calculate or wait until the time exceeds 100 million per year then start collecting?
Mr. Nguyen Van Thien, Head of Propaganda and Taxpayer Advocate, HCMC Tax Department said that in this matter, the tax office has written report and seek guidance from the General Department of Taxation to implement the system. Most in the area.
It is also related to the fact that the company, when cooperating with business households and supporting a certain amount of money (commissions when achieving certain turnover), must withhold personal income tax instead, Saigon Cosmetics said that this regulation makes it difficult. Because, businesses not only work with a few individuals that can be up to 100 people. “If so, we have to find more people to do this work,” the representative said.