Công văn số 1159/TCT-CS về việc thuế suất thuế giá trị gia tăng đối với lập báo cáo đầu tư do Tổng cục Thuế ban hành

OFFICIAL LETTER

ON VALUE-ADDED TAX (VAT) RATES FOR MAKING INVESTMENT REPORTS

To: Provincial/municipal Tax Departments

The General Department of Taxation has received official letters from some provincial/municipal Tax Departments and entities, inquiring about VAT rates for making investment reports, investment projects and econo-technical reports for construction and installation as well as for scientific research and technological development activities. Concerning this matter, the General Department of Taxation gives the following opinions:

Point 2.16, Section II, Part B of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, providing guidance on VAT (effective from January 1, 2004, to June 30, 2007) stipulates: “Scientific and technological services, including scientific and technical application and guidance activities, specifically as follows:

… - Making feasibility and pre-feasibility study reports and environmental impact assessment reports”, are subject to the VAT rate of 5%.

Point 2.16, Section II, Part B of the Finance Ministry’s Circular No. 32/2007/TT-BTC of April 9, 2007, providing guidance on VAT (effective from June 4, 2007) stipulates: “Scientific and technological services, including activities to serve scientific research and technological development such as data processing, calculation, …, making feasibility or pre-feasibility study reports, etc.,” are subject to the VAT rate of 5%.

Point 3.14, Section II, Part B of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, and Circular No. 32/2007/TT-BTC , providing guidance on VAT specifies: “Construction and installation activities” are subject to the VAT rate of 10%.

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Pursuant to the above provisions, the VAT rate of 10% is applicable to making investment reports, investment projects or econo-technical reports for construction and installation activities (former named feasibility or pre-feasibility study reports); the VAT rate of 5% is applicable to making feasibility or pre-feasibility study reports for scientific research and technological development activities.

The General Department of Taxation provides the above guidance to provincial/municipal Tax Departments for information and compliance.

FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR




Pham Duy Khuong