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GrabBike driver in Ho Chi Minh City – Photo: C.TRUNG
On the night of December 11, Grab sent a document to the General Department of Taxation about the recent manifestations of many two-wheelers when adjusting the method of calculating VAT for their income.
Grab A dialogue has been held with the drivers in Ho Chi Minh City and Hanoi, and Da Nang, however, to fully resolve the situation, it is necessary to have official written instructions from the competent authority.
Grab said it sent a written request to the General Department of Taxation to clarify the issues of income tax obligations for two-wheelers, but has not received a response so far.
Meanwhile, some forums as well as the web portal of the Directorate General of Taxation convey the point that drivers will not have to pay 3% VAT as at present, but at the expense of companies. Transport companies like Grab, Be and Gojek will have to pay VAT, not drivers.
Decree 126 does not increase the personal obligations of the driver (only subject to 1.5% of the income tax of natural persons if the driver has a turnover greater than 100 million / year), it does not increase the freight rate due to the 10% VAT policy for transport is unchanged but remains valid until now. Because before December 5, traditional taxi companies have declared 10% VAT on all customer sales, while Grab pushes the responsibility for drivers to pay 3% VAT and individuals and “avoid” very well. Lots of taxes.
In this regard, Grab maintains that the application by the General Directorate of Taxation of Decree 10/2020 of January 17, 2020 that regulates the commercial and commercial conditions of automotive transport to calculate VAT in the modality of 2-wheeled vehicles is illegal. Currently there are no regulations on commercial conditions and the issuance of commercial licenses for the transport of passengers of 2-wheelers.
According to Grab, the transport of passengers in a two-wheeled vehicle must be based on the principles of the Civil Code between the driver and the passenger. The 2-wheeled passenger transport service is not commercial in nature, but is a subsistence activity for low-income people, mostly below VND 100 million / year.
The cooperation between Grab and 2 wheels is based on exploiting the resources of independent actors and guaranteeing autonomy by participating in the cooperation of each party. Grab is just a 2-wheeler driver connection service provider based on e-commerce business model. A 2-wheeler driver directly provides transportation services and enjoys the majority of the income. Grab is entitled to a connecting service charge of 20% of your carpool income.
This fact has been recognized by the General Directorate of Taxation and has guided how to determine VAT according to the principle: Grab’s income is subject to a 10% tax, while the income of two-wheelers is subject to the 3% VAT.
Therefore, in a document sent to the General Directorate of Taxes on the night of December 11, Grab requested the determination of the taxpayer, the taxpayer, subject to VAT, tax rates and especially the deduction of inputs for the income part . It must be ensured that 2-wheelers comply with the provisions of the Value Added Tax Law.
Indeed, for many days, the wave of protests against the VAT increase has become “tense” as hundreds of drivers in Hanoi, Da Nang and Ho Chi Minh City turn off the app when Grab increases the rate and increases the deduction rate. of the day. 5-12.
Currently, Grab has increased the price of all services such as GrabBike, GrabCar, GrabExpress, GrabFood … causing the price of hoes to increase considerably compared to before December 5. At the same time, the discount rate for GrabCar drivers applies from 28.375% to 32.841%, for GrabBike from 23.6% to 27.273%.
In dialogue with the driver, Grab leaders said that in theory the VAT increase would be calculated on customers, but Grab must balance the balance of benefits between driver-customer-public partners. the company can compete.
So, in fact, drivers also have a 1-2% decrease in revenue throughout the day. On the company side, promotions also increased to increase user demand.
