Tổng hợp 52 câu hỏi thuế VAT hay thường gặp trong thực tế
Question 1: Are activities such as drying, sun-drying, peeling, seed removal, and
cutting of agricultural products; or cleaning, sun-drying, drying, salting, and icing of aquatic products, farmed seafood, and other caught seafood subject to Value Added Tax (VAT)?
Answer: These activities (drying, sun-drying, peeling, seed removal, cutting of agricultural products; cleaning, sun-drying, drying, salting, and icing of aquatic products, farmed seafood, or other caught seafood) are considered preliminary processing of agricultural and aquatic products According to Article 5 of the Law on Value Added Tax No 13/2008/QH12 and Circular 219/2013/TT-BTC, products of cultivation, husbandry, and aquaculture that are not yet processed into other products or are only preliminarily processed are not subject to VAT Therefore, these activities are not subject to VAT
Question 2: In the case where Company A pledges its production line, machinery,
and equipment to borrow capital from Bank B, and at the end of the loan term as per the credit contract, Company A is unable to repay the debt, and Bank B sells the collateral assets (whether ownership of the assets has been transferred to Bank B or not) to recover the debt, are these assets subject to Value Added Tax (VAT)?
According to Circular 219/2013/TT-BTC, the sale of collateral assets by a bank to recover a loan is considered a taxable activity The sale of machinery and equipment (fixed assets) by Bank B, whether ownership has been transferred or not, is generally subject to VAT at the standard rate (10% in Vietnam), unless the assets fall under specific exemptions (e.g., certain types of assets explicitly listed as non-taxable) Since machinery and equipment are typically taxable, the sale of these assets is subject to VAT
Question 3: When Company B provides office cleaning services for Unit C and
hallway and staircase cleaning services for Apartment Building H, are these services subject to Value Added Tax (VAT)?
Answer: Cleaning services, such as office cleaning and hallway/staircase cleaning for apartment buildings, are considered commercial services According to Article 4
of the Law on Value Added Tax No 13/2008/QH12, services provided for business purposes are generally subject to VAT at the standard rate of 10%, unless explicitly exempted Since cleaning services are not listed among VAT-exempt services (e.g., public sanitation services for non-commercial purposes), these services are subject
to VAT
Question 4: When Business A exports natural stone products in the form of stone
blocks or slabs, are these exported natural stone products subject to Value Added Tax (VAT)?
According to Article 5 of the Law on Value Added Tax No 13/2008/QH12 and Circular 219/2013/TT-BTC, natural resources and minerals that are not processed into other products (e.g., natural stone in the form of blocks or slabs) are not subject
to VAT when exported Therefore, the export of natural stone in the form of blocks or
Trang 2slabs is not subject to VAT (typically eligible for a 0% VAT rate for export purposes, with the possibility of VAT refund or credit)
Question 5: When Business B exports white limestone in the form of granules and
powder, these exported white limestone products are not subject to Value Added Tax (VAT) In the case where the business exports ultra-fine limestone powder (meeting the standards of the competent authority) or acid-coated ultra-fine limestone powder, and these products are identified as having been processed into different products, are these products subject to Value Added Tax (VAT) when exported?
For white limestone in the form of granules and powder, as stated, these are
considered minimally processed natural resources and are not subject to VAT
when exported, as per Article 5 of the Law on Value Added Tax No 13/2008/QH12 and Circular 219/2013/TT-BTC (eligible for 0% VAT rate for exports)
For ultra-fine limestone powder (meeting authority standards) and acid-coated ultra-fine limestone powder, if these are classified as processed products (i.e., no
longer considered natural resources due to significant processing), they are subject
to VAT at a 0% rate for export, as per Article 8 of the Law on Value Added Tax No
13/2008/QH12 Exported goods, even if processed, are generally subject to a 0% VAT rate, allowing for VAT refund or credit, but they are still considered within the VAT regime (unlike non-taxable items)
Question 6: Company A and Company B (both Vietnamese enterprises) sign a
contract for the purchase and sale of lubricants Company A buys lubricants from companies in Singapore and then sells them to Company B at a Singapore seaport Does Company A have to declare and pay Value Added Tax (VAT) on the revenue from the sale of these lubricants?
According to Circular 219/2013/TT-BTC, transactions involving the sale of goods where delivery occurs outside Vietnam (e.g., at a Singapore seaport) are considered export-related transactions and are not subject to VAT in Vietnam Since the lubricants are sold and delivered at a Singapore seaport, the transaction does not take place within Vietnam’s taxable territory Therefore, Company A is not required
to declare or pay VAT on the revenue from this sale
Question 7: Company D signs a contract to organize an art performance in the
Netherlands with Unit X, a Vietnamese state management agency Does Company
D have to declare and pay VAT on the revenue received from the contract for organizing the art performance?
Answer: According to Circular 219/2013/TT-BTC, services provided andizard in the
Netherlands is considered a service provided outside Vietnam’s taxable territory
Therefore, Company D is not required to declare or pay VAT on the revenue from
this contract
Trang 3Question 8: Company B signs a contract with Company C to provide consulting,
surveying, and design services for Company C’s investment project in Cambodia (both Company B and Company C are Vietnamese enterprises) The contract involves services performed in Vietnam and services performed in Cambodia Does Company B have to declare and pay VAT on the revenue from services performed in Cambodia and on the revenue from services performed in Vietnam?
Answer:
• For services performed in Cambodia, as per Circular 219/2013/TT-BTC,
services provided outside Vietnam’s taxable territory are not subject to VAT Therefore, Company B is not required to declare or pay VAT on the
revenue from services performed in Cambodia
• For services performed in Vietnam, these are considered taxable services under Article 4 of the Law on Value Added Tax No 13/2008/QH12 Therefore,
Company B is required to declare and pay VAT at the standard rate of 10%
on the revenue from services performed in Vietnam
Question 9: Insurance Company Y (a Vietnamese enterprise) signs a contract to
provide insurance services for goods imported by Company X from France to Company X’s warehouse in Vietnam Does Insurance Company Y have to declare and pay VAT on the revenue from the insurance contract with Company X?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12
and Circular 219/2013/TT-BTC, insurance services for imported goods are
considered export-related services and are subject to VAT at a 0% rate Therefore,
Insurance Company Y must declare the revenue but applies a 0% VAT rate, which may allow for VAT refund or credit
Question 10: VC Joint Stock Company signs a contract to lend money to Enterprise
T for a term of 6 months and receives interest income Does VC Joint Stock Company have to declare and pay VAT on the interest income from the loan contract?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12, interest income from lending activities is not subject to VAT Therefore, VC Joint Stock Company is not required to declare or pay VAT on the interest income from
the loan
Question 11: P&C Co., Ltd receives interest income from purchasing bonds and
dividend income from purchasing shares of other enterprises Does P&C Co., Ltd have to declare and pay VAT on the interest income from bonds and the dividend income received?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12, interest income from bonds and dividend income from shares are not subject to
Trang 4VAT Therefore, P&C Co., Ltd is not required to declare or pay VAT on the
interest income from bonds or dividend income received
Question 12: Enterprise A receives a compensation payment of 50 million VND
from Enterprise B for damages due to a contract cancellation Does Enterprise A need to issue a receipt and declare and pay VAT on this amount?
Answer: According to Circular 219/2013/TT-BTC, compensation payments for damages (not related to the provision of goods or services) are not subject to VAT Enterprise A must issue a receipt for the compensation but is not required to declare or pay VAT on this amount
Question 13: Enterprise X purchases goods from Enterprise Y, and Enterprise X
makes an advance payment to Enterprise Y, receiving interest on the advance from Enterprise Y Does Enterprise X have to declare and pay VAT on the interest received?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12, interest income from advances is not subject to VAT Therefore, Enterprise X is not required to declare or pay VAT on the interest received
Question 14: Enterprise X sells goods to Enterprise Z with a total payment value of
440 million VND According to the contract, Enterprise Z pays on a deferred basis within 3 months, with a late payment interest rate of 1% per month on the total contract payment value After 3 months, Enterprise X receives from Enterprise Z the total contract payment of 440 million VND and a late payment interest of 13.2 million VND (440 million VND x 1% x 3 months) Does Enterprise X have to declare and pay VAT on the 13.2 million VND interest amount?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12,
interest income from deferred payments is considered interest on credit activities
and is not subject to VAT Therefore, Enterprise X is not required to declare or pay VAT on the 13.2 million VND interest amount
Question 15: Mr A, an individual not engaged in business, sells a 4-seat car to Mr
B for 600 million VND Does Mr A have to declare and pay VAT on the proceeds from the car sale?
Answer: According to Article 5 of the Law on Value Added Tax No 13/2008/QH12
and Circular 219/2013/TT-BTC, the sale of personal assets by an individual not
engaged in business activities is not subject to VAT Therefore, Mr A is not required to declare or pay VAT on the 600 million VND from the car sale
Trang 5Question 16: Mr E, an individual not engaged in business, pledges a 4-seat car to
VC Bank to secure a loan At the loan repayment due date, Mr E is unable to repay the bank, so the pledged car is sold by auction to recover the debt Does the proceeds from the auction of the pledged car have to be declared and subject to VAT?
Answer: According to Circular 219/2013/TT-BTC, the sale of collateral assets by a
bank to recover a loan is considered a taxable activity, regardless of whether the asset belongs to an individual or a business The auction of the car by VC Bank is
subject to VAT at the standard rate of 10% However, since Mr E is not the entity conducting the sale (the bank is), Mr E is not required to declare or pay VAT; the
bank is responsible for VAT on the auction proceeds
Question 17: Unit A produces electric fans and uses 50 fan units to exchange with
Business B for steel, with a selling price (excluding VAT) of 400,000 VND per unit What is the taxable value for VAT?
Answer: According to Circular 219/2013/TT-BTC, for barter transactions, the taxable
value for VAT is the value of the goods exchanged, excluding VAT Here, the selling price of the 50 fans (excluding VAT) is 400,000 VND per unit Therefore, the taxable
50 units x 400,000 VND/unit = 20,000,000 VND
Question 18: X Joint Stock Company is authorized to organize the “Vietnam Beauty
Pageant 20xx.” In addition to selling tickets to the audience, the company prints a number of invitation letters, given free of charge to invite certain delegates to attend and support the event, with a list of recipient organizations and individuals For VAT declaration, the taxable value for the gifted invitations is determined as zero (0) If the tax authority discovers that X Joint Stock Company collected money for these gifted invitations, what will happen to X Joint Stock Company?
Answer: According to Circular 219/2013/TT-BTC, invitations given free of charge
(with no revenue collected) have a taxable value of zero for VAT purposes However, if the tax authority discovers that X Joint Stock Company collected money for these invitations, it is considered a taxable sale of services The company must
declare and pay VAT at the standard rate of 10% on the revenue collected from the invitations Additionally, the company may face penalties for tax evasion, including
fines and retroactive VAT payments, as per the Law on Tax Administration No 38/2019/QH14
Question 19: Unit A produces electric fans and uses 50 fan units in its production
workshops The selling price (excluding VAT) of these fans is 1,000,000 VND per unit, with a VAT rate of 10% What is the taxable value for VAT?
Answer: According to Circular 219/2013/TT-BTC, when goods are used for internal
purposes (e.g., in production workshops), the taxable value for VAT is the selling price of the goods, excluding VAT Here, the selling price (excluding VAT) is
Trang 61,000,000 VND per unit for 50 units Therefore, the taxable value for VAT is:
50 units x 1,000,000 VND/unit = 50,000,000 VND
Question 20: Garment Manufacturing Business B has a spinning workshop and a
sewing workshop Business B transfers finished yarn from the spinning workshop to the sewing workshop for further production Business B is not required to calculate and pay VAT on the yarn transferred to the sewing workshop
Answer: According to Circular 219/2013/TT-BTC, the internal transfer of goods between production units within the same business for further processing is not subject to VAT Therefore, Business B is not required to calculate or pay VAT on
the yarn transferred from the spinning workshop to the sewing workshop
Question 21: A motorcycle trading company sells an X-type 100cc motorcycle on an
installment plan, with a total selling price (excluding VAT) of 25.5 million VND per unit (including 25 million VND for the motorcycle and 0.5 million VND for installment interest) What is the taxable value for VAT?
Answer: According to Circular 219/2013/TT-BTC, the taxable value for VAT includes
the selling price of the goods but excludes interest on installment payments Therefore, the taxable value for VAT is the price of the motorcycle, excluding the
installment interest: 25,000,000 VND
Question 22: Construction Company B undertakes a construction project, including
the value of materials, with a total payment value (excluding VAT) of 1,500 million VND, of which the value of construction materials (excluding VAT) is 1,000 million VND What is the taxable value for VAT?
Answer: According to Circular 219/2013/TT-BTC, for construction contracts that
include materials, the taxable value for VAT is the total payment value, excluding
VAT Therefore, the taxable value for VAT is: 1,500,000,000 VND
Question 23: Construction Company B undertakes a construction project without
including the value of construction materials, with a total project value (excluding VAT) of 1,500 million VND The value of materials provided by the project owner A (excluding VAT) is 1,000 million VND What is the taxable value for VAT in this case?
Answer: According to Circular 219/2013/TT-BTC, for construction contracts where
the project owner provides materials, the taxable value for VAT is the contract value, excluding the value of materials provided by the owner Therefore, the taxable value
1,500 million VND (total project value) - 1,000 million VND (materials provided) =
500,000,000 VND
Trang 7Question 24: Textile Company X (referred to as Party A) hires Construction
Company Y (referred to as Party B) to carry out the construction and installation to expand its production facility The total project value (excluding VAT) is 200 billion VND, including:
• Construction and installation value: 80 billion VND
• Value of equipment supplied and installed by Party B: 120 billion VND What is the VAT amount?
Answer: According to Circular 219/2013/TT-BTC, the taxable value for VAT is the
total contract value (excluding VAT), which includes both construction/installation and equipment supplied The VAT rate for construction and equipment is 10%
VAT amount = 200 billion VND × 10% = 20 billion VND
Question 25: In 2011, Real Estate Company A was allocated land by the State to
invest in infrastructure and build houses for sale The land use fee payable (before deductions for exemptions, reductions, or compensation costs for land clearance as approved by the competent authority) is 30 billion VND The project is granted a 20% reduction in the land use fee The approved compensation and land clearance
The total deductible land value is calculated as follows:
• Land use fee exemption/reduction: 30 billion VND × 20% = 6 billion VND
• Land use fee payable to the State budget (excluding exemptions/reductions):
30 billion VND - 6 billion VND - 15 billion VND = 9 billion VND What is the total deductible land value for VAT calculation?
Answer: According to Circular 219/2013/TT-BTC, the deductible land value for VAT
calculation includes the land use fee payable (after exemptions/reductions) and the
Total deductible land value = Land use fee payable + Compensation/land clearance
costs = 9 billion VND + 15 billion VND = 24 billion VND
Question 26: In July 2011, Company A receives the transfer of 200 m² of land from
individual B for 6 billion VND Company A has a notarized land use right transfer contract in compliance with land laws and proof of payment of 6 billion VND to individual B Without any construction investment on this land, in September 2012, Company A transfers the land use right purchased from individual B for 9 billion VND What is the deductible land value for VAT calculation?
Answer: According to Circular 219/2013/TT-BTC, for land use right transfers, the
deductible land value for VAT calculation is the acquisition cost at the time of receipt,
as evidenced by the notarized contract and payment documents Since Company A purchased the land for 6 billion VND, the deductible land value for VAT calculation is
6 billion VND
Trang 8Question 27: In November 2011, Company A receives the transfer of 300 m² of land
with a factory on it from individual B for 10 billion VND, but lacks sufficient documentation to determine the land value at the time of receipt In April 2012, Company A transfers this 300 m² for 14 billion VND How is the deductible land value for VAT calculation determined?
Answer: According to Circular 219/2013/TT-BTC, if there is insufficient
documentation to determine the land value at the time of receipt, the deductible land value for VAT calculation is based on the price set by the competent authority (e.g., the provincial People’s Committee) at the time of transfer Therefore, the deductible
land value is the land price set by the provincial People’s Committee in April
2012
Question 28: In September 2011, Company B purchases 2,000 m² of land with
partial infrastructure from Real Estate Company A for a total payment of 62 billion VND (including 40 billion VND for land, which is not subject to VAT, at 20 million VND/m²)
Company A’s invoice states:
• Transfer value (excluding VAT): 60 billion VND
• Land value (not subject to VAT): 40 billion VND
• VAT on infrastructure: 2 billion VND
VAT payable = Output VAT - Input VAT deductible Assuming Company A’s input VAT for infrastructure construction is 1.5 billion
VAT payable = 2 billion VND - 1.5 billion VND = 0.5 billion VND Company B continues to build infrastructure and constructs 10 villas (each with a floor area of 200 m²) for sale The total input VAT for villa construction
On April 1, 2012, Company B signs a contract to sell one villa to Customer C The transfer price (excluding VAT) for one villa is 10 billion VND The deductible land value for VAT calculation for one villa sold is:
• Land use right value (excluding infrastructure) at the time of receipt from Company A for one villa: 20 million VND × 200 m² = 4 billion VND
• Infrastructure value allocated to one villa: (20 billion VND ÷ 2,000 m²) × 200 m² = 2 billion VND
• Total land use right value (including infrastructure) deductible for VAT calculation for one villa sold: 6 billion VND Company B’s invoice states:
• Villa transfer price: 10 billion VND
• Deductible land value (not subject to VAT): 6 billion VND
Trang 9• VAT: (10 billion VND - 6 billion VND) × 10% = 0.4 billion VND
Assuming Company B sells all 10 villas in the month, when declaring and
VAT payable = Output VAT - Input VAT deductible = (0.4 billion VND × 10
The VAT on the infrastructure value from Company A’s invoice (2 billion VND) for the 10 villas is not deductible
Answer: The calculations provided are correct:
• Company A’s VAT payable is 0.5 billion VND
• For Company B, the deductible land value per villa is 6 billion VND (4 billion
VND for land + 2 billion VND for infrastructure)
• VAT payable for selling 10 villas is 1 billion VND ((0.4 billion VND × 10) - 3
billion VND)
• The 2 billion VND VAT on infrastructure from Company A’s invoice is not deductible for Company B, as per Circular 219/2013/TT-BTC, since it
pertains to non-taxable land value
Question 29: A casino business has the following data for the tax period:
• Amount collected from customers for exchanging chips before playing: 43 billion VND
• Amount returned to customers after playing: 10 billion VND Net revenue: 43 billion VND - 10 billion VND = 33 billion VND The 33 billion VND is the business’s revenue, including VAT and Special
How is the taxable value for VAT calculated?
Answer: According to Circular 219/2013/TT-BTC, for casino services subject to both
VAT and SCT, the taxable value for VAT is calculated by excluding the SCT from the total revenue The SCT rate for casino services is 30% (as per the Law on Special
Revenue including VAT and SCT = 33 billion VND Taxable value for VAT = Revenue ÷ (1 + SCT rate + VAT rate)
Taxable value for VAT = 33 billion VND ÷ (1 + 30% + 10%) = 33 billion VND ÷ 1.4 ≈
VAT amount = 23.571 billion VND × 10% ≈ 2.357 billion VND
Question 30: Ho Chi Minh City Travel Company implements a package tour
contract with Thailand for 50 tourists for 5 days in Vietnam, with a total payment of 32,000 USD The Vietnamese side covers all costs for airfare, meals,
Trang 10accommodation, and sightseeing as agreed, including 10,000 USD for round-trip airfare from Thailand to Vietnam The exchange rate is 1 USD = 20,000 VND How is the taxable value for VAT determined for this contract?
Answer: According to Circular 219/2013/TT-BTC, for package tours, the taxable
value for VAT is the total revenue minus non-taxable components (e.g., international airfare)
Total revenue = 32,000 USD × 20,000 VND = 640 million VND Non-taxable airfare = 10,000 USD × 20,000 VND = 200 million VND
Taxable value for VAT = 640 million VND - 200 million VND = 440 million VND
Question 31: Hanoi Travel Company implements a contract to take tourists from
Vietnam to China, charging a package price of 400 USD per person for a 5-day trip The company pays 300 USD per person to the Chinese travel company How is the taxable revenue for VAT of Hanoi Travel Company determined?
Answer: According to Circular 219/2013/TT-BTC, for outbound tourism services, the
taxable revenue for VAT is the difference between the total revenue received and the amount paid to foreign partners for services provided abroad (as these are not
Taxable revenue per person = 400 USD - 300 USD = 100 USD
For VAT declaration, this amount is converted to VND using the exchange rate at the time of declaration
Question 32: A pawnshop business has a pawnbroking revenue of 110 million VND
in the tax period How is the taxable value for VAT determined?
Answer: According to Circular 219/2013/TT-BTC, the taxable value for VAT in
pawnbroking services is the interest or fees earned from pawnbroking activities, as the principal amount is not subject to VAT (similar to loan interest under Article 5 of Law No 13/2008/QH12) Assuming the 110 million VND represents the total revenue (including interest/fees), and if it includes VAT at a 10% rate, the taxable
Taxable value = Total revenue ÷ (1 + VAT rate) = 110 million VND ÷ 1.1 = 100
VAT amount = 100 million VND × 10% = 10 million VND
Question 33: Joint Stock Company B provides seminar and survey services for
Center X, consisting of two parts: organizing a seminar in Vietnam and organizing a study survey in Thailand The total contract value for the package service is 500 million VND, of which the seminar service in Vietnam is 150 million VND, and the costs for round-trip airfare from Thailand to Vietnam, meals, accommodation, and