During the 4 months of the impact of the COVID-19 epidemic, airlines stopped transporting, so Mr. Dinh's company did not operate and did not have a support policy.

According to Mr. Dinh, refer to the appendix in Decree No. 92/2021/ND-CP, the company is not supported to reduce VAT, while the VAT invoice of the input airlines reduces VAT by 30%, and his company Sign a contract to issue air tickets from a level 1 agent, and an invoice issued by a level 1 agent to the company also reduces VAT by 30%. Mr. Dinh asked, how will your company issue a VAT invoice if your company does not receive a discount?

Di AnTax Department, Binh Duong province answered this question as follows:

Pursuant to Clause 3, Article 1 of Resolution No. 406/NQ-UBTVQH15 dated October 19, 2021 of the National Assembly Standing Committee on promulgating a number of solutions to support businesses and people affected by the COVID-19 epidemic:

"Article 1. Some solutions to tax exemption and reduction

... 3. VAT reduction from November 1, 2021 to the end of December 31, 2021 for the following goods and services: (i) Transportation services (railway transport, transportation) waterway, air transport, other road transport);...".

Pursuant to Article 3 of Decree No. 92/2021/ND-CP dated October 27, 2021 of the Government detailing the implementation of Resolution No. 406/NQ-UBTVQH15 of the National Assembly Standing Committee, promulgating a number of solutions. To support businesses and people affected by the COVID-19 epidemic:

"Article 3. VAT reduction

1. VAT reduction from November 1, 2021 to the end of December 31, 2021 for goods and services, including:

a) Transport services (railway transport, water transport, air transport, other road transport); accommodation services, catering services; services of travel agencies, tour business and support services, related to the promotion and organization of tours...".

Pursuant to Appendix 01 of the list of goods and services eligible for VAT reduction (issued together with the Government's Decree No. 92/2021/ND-CP dated October 27, 2021).

Based on the above provisions, in the case that Mr. Thai Kim Dinh is the director of Kim Hien Linh Company Limited, whose business is an agent for selling air tickets and issuing VAT invoices related to airline tickets. are not; If this service of the Company is included in Appendix 01 of the list of goods and services eligible for VAT reduction (issued together with Decree No. 92/2021/ND-CP), the Company is entitled to a 30% reduction in tax rate. VAT from November 1, 2021 to the end of December 31, 2021.

If this service of the Company is not included in Appendix 01 of the List of goods and services eligible for VAT reduction, the Company is not entitled to a 30% reduction of the VAT rate. accordance with the provisions of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.

In the process of implementing tax policy, if there are any problems, the Company should contact Tax Inspection Team No. 2 at phone number 0274.3742841 for assistance in solving.

According to the Government Newspaper