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As of the end of December 9, Grab and the General Tax Department have yet to find a common voice on collecting VAT with the shared ride service.
On the afternoon of December 9, representatives of Grab worked with the General Directorate of Taxation to share the problems in implementing Decree 126 – changing the way of declaring value added tax (VAT) with the technology car service of 5/12.
But at the end of the meeting, Grab issued a statement in which he said “extremely disappointed that the results of the work have not achieved any positive results” because the General Directorate of Taxation has not been consistent in identifying the issue. tax. Meanwhile, the General Tax Directorate confirmed that it had clearly explained to Grab that Decree 126 has no changes in the value added tax policy.
After Grab raised fares and adjusted discounts, Grabike drivers shut down the app and went on strike on the afternoon of February 7 in Hanoi. Image: Anh You.
After Decree 126 enters into force, to offset the VAT payable, Grab increases the price of taxi services, mototaxi services nationwide by 5-6% and increases the deductible for drivers per trip from 20 %. to more than 27.2%.
Exchange with VnExpress after meeting with Grab, The representative of the tax agency confirmed Grab increased the fee deduction not because of Decree 126, but because of certain changes in corporate policies.
Ms Ta Thi Phuong Lan, Deputy Director of the Department of Tax Administration of Small and Medium Enterprises, Business Households and Individuals (General Tax Department) explained that Grab said that the rate increase was due to taxes, so it was necessary to have an afternoon meeting. /twelfth. But the tax cannot intervene when Grab increases the deduction rate and increases the rates because it is the right of the company. According to her, Grab also did not provide enough information that this increase was due to taxes.
Ms. Lan analyzed, the user VAT and price increase only when one of two factors is the tax rate or the tax base (the price of construction without VAT) increases. If the tax rate increases, the responsibility is due to the tax authority, while the tax base increases the business, he said. In this case, the tax authority stated that the VAT rate of 10% applied to the type of operation is the same as that of the transport company.
Previously, due to the lack of legal brokers and instructions from the tax authorities, Grab declared the VAT incorrectly and not enough, so when recalculating the tax under Decree 126, Grab takes care of rebuilding the price. VAT included so that the price does not rise.
“If Grab still wants to keep his income, of course the price will increase, but not because the tax authorities increase the tax rate,” Lan said. The tax authority suggested Grab coordinate to communicate the true nature of the problem.
Grab must declare VAT on all sales from business cooperation activities. Since Grab is a transport company, the tax industry requires companies to declare VAT according to the deduction method, the tax rate is 10%, and the company can deduct input VAT.
But for my part In the statement, Grab shared “very frustrated” over the General Department of Taxation’s request: they want to increase the tax revenue on the income of the driver partner from 3% to 10%, knowing that these drivers cannot deduct input VAT.
According to this company, the General Directorate of Taxation did not explain clearly, but with very contradictory arguments. For example, the tax industry claims that motorcycle taxi drivers are employees of Grab and are not subject to VAT on their sales. But Grab cited an official letter dated February 8, 2017 from the General Department of Taxation showing that the agency classified two-wheelers as business persons and taxpayers in accordance with article 4 of the Value Added Tax Law. .
The above dispatch instructs companies that business cooperation income should be allocated to two entities, including income from Grab (subject to a 10% tax) and those of the driver’s partner (subject to a 3% tax rate) according to the method of calculating the direct tax applicable to natural persons.
Grab said the General Tax Department wants to ensure budget revenue for entrepreneurs who do business with the organization. However, according to them, Decree 126 only regulates the procedures and methods of tax declaration and payment; And the determination of who should pay the tax, the taxpayer – is subject to VAT, must be based on the Law of Value Added Tax.
“Being fully obligated to pay tax as a taxpayer on all sales, including the driver’s share, is not consistent with the Value Added Tax Law,” Grab said. .
Anh Tu – Quynh Trang
