In case a household of an ethnic minority person sells an old set of gongs (selling assets), this is not required to declare and pay VAT. Therefore, this  is not in the case of a single invoice by the tax authority.

Implementing the project to conserve the heritage of gongs in the Central Highlands, Mr. Nguyen Van Tuong (in Kon Tum Province) agency bought the old gongs from the households of ethnic minorities.

Mr. Tuong would like to ask, how is the payment procedure implemented? Due to the purchase is from the local people, there is no invoice, the original price and the residual value of the gongs (the household suggested the price about 45 million dong). So, where his agency can contact to evaluate the price of the above mentioned gongs?

Regarding this issue, The Tax Department of Dak Ha district, Kon Tum Province has the following opinions:

Regarding the settlement procedures for the re-purchase of old gongs from ethnic minority households, it is not under the jurisdiction of the tax agency. Mr. Nguyen Van Tuong is requested to contact the Department of Finance and Planning of Dak Ha District or the State Treasury of Dak Ha district directly for guidance.

Regarding the content that his agency repurchased from the local people, there is no invoice, the original price of the gongs is unknown (the household suggested its costs about VND45 million).

In Clause 3, Article 5 of Circular No. 219/2013 / TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the Law on VAT and Decree No. 209/2013 / ND-CP dated December 18, 2013 of the Ministry of Finance. The Government details and guides the implementation of a number of articles of the Law on VAT

“Article 5. Cases where VAT declaration, calculation and payment is not required

… 3. Non-business organizations and individuals who are not VAT payers selling assets …”.

In Clause 1, Article 13 of Circular No. 39/2014 / TT-BTC dated March 31, 2014 guiding the implementation of Decree No. 51/2010 / ND-CP dated May 14, 2010 and Decree No. 04/2014 / ND-CP dated January 17, 2014 of the Government regulates on invoices for selling goods and providing services:

“Article 13. Issuance of invoices printed by the Tax Department

1. Tax offices shall issue invoices to organizations that are not enterprises, households and individuals that do not do business but have activities of selling goods or providing services that require invoices to hand over to customers.

In case the organization is not a business, household or individual, and does not sell goods or services that are not subject to VAT or the case is not required to declare and pay VAT, the tax authority will not issue an invoice. ".

Pursuant to the above provisions, the case where a household of an ethnic minority person sells an old set of gongs (selling assets) is not required to declare and pay VAT. Therefore, it is not in the case of a single invoice by the tax authority.

In case you want to know the original price or the remaining value of the gongs, you can contact the Price Evaluation Center for assistance.

The Tax Department of Dak Ha District answers to Mr. Nguyen Van Tuong to know and implement. If he has any problems, please contactdirectly the Tax Department of Dak Ha District (the Tax administration team with number 0603822058) for guidance.