Tax Case Study in Vietnam
CASE one particular
Mrs Nguyen Thi Thuy is the news reporter of An Giang newspaper. She has won the other prize inside the competition " Creative working day for Vietnam” supported by World Bank together with the project " creating responsibility of the blind”. With the money given by the competition she exposed her initially shop " Van Tho” in An Giang. Then your woman opened the second shop in Can Tho at Ngo Duc Ke Street. The problem is that when starting the second shop, she is asked to spend the excise tax (massage business is one of the taxable objects). However , the girl with not asked to do that in an Giang and in many cases be not affected by paying any tax except the permit tax because of the characteristic of her organization (business pertaining to society, particularly the blind). So , will the action of taxing on her business –a business to get the blind-against or according to the law? Solution: Actually, massage organization is the taxable object in respect Chapter We, Article 2 . 2 . Even so according to article twenty-two of Ordinance On Incapable Persons posted in 1998: " Production and business establishment available to disabled individuals shall be free from tax and can borrow capital for low interest rate proportionally with the project of production and business development, are considered intended for capital financial loans or financial support in the Fund available to disabled persons, are eligible for assignment or rent of land by locality in a place practical for their production and organization activities. ” (http://moj.gov.vn/vbpq/Lists/Vn%20bn%20php%20lut/View_Detail.aspx?ItemID=7564 ) Therefore , the action of taxing Mrs Thuy's organization is against the law. CASE two
Four choppers are imported into Vietnam. Do these kinds of four heli-copter be taxed (excise tax) given that they will be gift via Green Globe to Upper Aviation Membership which belongs to Military Aviation Air force? These kinds of four choppers are disposable and controlled by Division of Control.
(Extracted via Nguoilaodong newspaper)
Solution: The department of Defense has sent document to the...