12 October, 2021
The General Department of Taxation issued Official Letter No. 3490/TCT-CS dated 14 September 2021 on the performance of state budget obligations for the activities of answering questions, consulting, and taking care of customers with the following contents:
- Non-business units affiliated to Vietnam Social Security shall make invoices, declare, and pay taxes according to regulations when receiving the revenue divided from Viettel of the following business cooperation contracts:
- Vietnam Social Security assigns an affiliated non-business unit to sign a contract with Viettel Telecommunications Corporation to provide information answering and customer care services on number 1900;
- The parties divide the revenue according to the ratio inclusive of VAT; and
- Viettel issues invoices to customers to use the service, declares VAT according to regulations.
In case the non-business unit affiliated to Vietnam Social Security declares VAT by the deduction method, the VAT invoice shall be used, with the corresponding sales number and VAT on the invoice.
In case the non-business units affiliated to the Vietnam Social Security declare VAT by the method of calculating directly on VAT equal to the percentage multiplied by the turnover, the sales invoice shall be used, and VAT shall be paid at the rate of 5% multiplied by revenue.
Non-business units that conduct business in goods and services with taxable income and can determine revenue, expenses, and income, the payable enterprise income tax amount in the tax period is equal to the taxable income. multiplied by the export tax. In case these units can account for revenue but cannot determine the costs and income of business activities, they shall declare and pay corporate income tax calculated as a percentage of the revenue from selling goods and services.
In case non-business units affiliated to Vietnam Social Security have production and business activities, they must pay a license tax as prescribed.
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