Words: 392
CASE 1 Mrs.. Unguent HTH They is the reporter of An Kiang newspaper. She has won the second prize In the competition ” Creative day for Vietnam” supported by World Bank with the project “creating job for the blind”. With the money given by the competition she opened her first shop “Van Theft’ In An Kiang. Then she opened the second shop in Can Thou at Mongo Duce Eke Street. The problem is that when opening the second shop, she is asked to pay the excise tax (massage business is one of the taxable objects).
However, she Is not asked to do that at An Kiang and even be exempt from eying any tax except the license tax because of the characteristic of her business (business for society, specifically the blind). So, does the action of taxing on her business -a business for the blind-against or according to the law? Solution: Actually, massage business Is the taxable object according Chapter l, Article 2. 2.
However according to article 22 of Ordinance On Disabled Persons published in 1998: “Production and business establishment reserved for disabled persons shall be exempted from tax and can borrow capital at low interest rate proportionally with the reject of production and business development, are considered for capital loans or financial support from the Fund reserved for disabled persons, are eligible for assignment or rent of land by the locality at a place convenient for their production and business actively. (http://iron. Gob. Von/VBG/Listen pinch Detail. Asps? Spindliest) Therefore, the action of taxing Mrs. Themes. Torturers is against the law. CASE 2 Four helicopters are imported into Vietnam. Do these four helicopter be taxed (excise tax) given that they are gift from Green Planet to Northern Aviation Club which linguistically Aviation Air force? These four helicopters are disposable and controlled by Department of Control. Extracted from Misinterpretation’s) Solution: The department of Defense has sent document to the government to ask for the tax exempt for their four helicopters is The objects (helicopters) in this case are exempt from tax according to Chapter l, Article 3. 2: “Goods as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-socially-professional organizations, social organizations, socio- rofessrepressionsizations or people’s armed forces units; and donations or gifts for individuals in Vietnam within the quotas prescribed by the Government”.