However, with regard to booking offices of foreign airlines, it is required to declare and pay enterprise income tax at the tax rate of 2% upon revenue (Clause 2 Article 13 of Circular No. 103/2014/TT-BTC).
Accordingly, procedures for online declaration of departure and arrival of aircraft shall be carried out at the website address: https://www.vnsw.gov.vn (Article 3).
However, only certain documents are entitled to be declared online such as declaration of goods, master bill, passenger list, flight crew list, passenger’s checked luggage manifest, flight information.
The following documents must be directly submitted or presented: A general declaration; a declaration of health of corpse, bones, body, body ash; a declaration of health of microorganism sample; passport and visa; declaration of animal/plan quarantine.
This Decision takes effect from November 15th, 2017.
In addition, according to the amendments at this Circular, airlines shall be exempted from obligations to pay the non-refundable fixed compensation to passengers of cancelled flights who are partners using discount tickets.
This Circular takes effect from November 1st, 2017.