Mr. Tran Phong, Chairman of the People's Committee of Quang Binh province, has just directed the Tax Department of Region XI to preside over and coordinate with departments, branches, and localities to clarify information that boarding school meals must pay value added tax twice.
The Chairman of the People's Committee of Quang Binh province stated that it is absolutely forbidden to pay taxes twice for a service, and at the same time requested that agencies proactively guide schools in the area to properly implement tax regulations.
Previously, many public kindergartens and primary schools in Quang Binh received documents from the tax sector requesting to collect value-added tax on students' meals and costs of hiring cooking staff in the 2024-2025 school year.

Boarding school meals in Quang Binh. (Photo: Contributor)
Schools believe that collecting tax on student meals is unreasonable because when purchasing ingredients for cooking, schools have already paid value-added tax through the supplier and have full red invoices. If additional value-added tax is paid for each meal, it will mean that the meal must be taxed twice.
The Tax Department of Region XI (managing the areas of Ha Tinh , Quang Binh, Quang Tri) said that if schools have paid value added tax when purchasing cooking ingredients such as rice, meat, and vegetables, they must apply tax deduction to be considered as having paid tax. If the deduction is not made, it will not be considered as having paid tax.
The leader of the Tax Department of Region XI further explained that schools can choose one of two ways to calculate tax. If there are sufficient invoices for purchasing input materials, deductions must be made. But if there are no invoices for purchasing materials, then the second method of calculating tax must be applied, which is to calculate the same tax rate for all.
Source: https://vtcnews.vn/chu-tich-quang-binh-yeu-cau-xac-minh-thong-tin-bua-an-hoc-sinh-bi-thu-thue-2-lan-ar943877.html
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