IT ' S SMART

Guidance on the value added tax and tax management at the Digital Protocol 12 /2015/NĐ-CP February 12, 2015

of the Government rules the details of the amended Law, compleming some of the laws of taxation and amendments, supplements.

some of the provisions of tax and revision decrees, the addition of some of the provisions of the Digital Information 39 /2014/TT-BTC

March 31, 2014 of the Ministry of Finance on the bill of sale of goods, services supply

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Tax Management Base 78 /2006/QH11 and Law Number 21 /2012/QH13 modified, the addition of some provisions of the Tax Management Law;

Increased Value Tax Law Base 13 /2008/QH12 and Law Number 31 /2013/QH13 amended, the addition of some of the provisions of the Value Tax Law;

Number of Rules. 71 /2014/QH13 amended, the addition of some of the provisions of the Laws of Taxation;

Base of Protocol 51 /2010/NĐ-CP 14 May 2010 and Decree No. 04 /2014/ND-CP January 17, 2014 of the Government Regulations on the bill of sale of goods, services supply;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government Regulation details the implementation of several provisions of the Tax Management Law and Amendment Law, which complements certain provisions of the Tax Management Law;

Base of Protocol 209 /2013/NĐ-CP December 18, 2013, the Government regulates the details and guidelines for some of the provisions of the valuing tax law;

Base of Protocol 12 /2015/NĐ-CP December 12, 2015 of the Government rules the implementation of the amended Law, complements some of the provisions of the laws of taxation and amendments, adding some of the provisions of the Tax Decree;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General,

Minister of Finance for the implementation of the valuing value tax (GTGT), tax management and bill sales bill, the service supply is as follows:

What? 1. Modified, supplement some of the provisions of the Digital 219 /2013/TT-BTC December 31, 2013 of the Ministry of Finance directed the implementation of the Value Added Tax Law and Digital Decree 209 /2013/NĐ-CP December 18, 2013 by the Government Regulation and guidelines enforce some of the Increased Value Tax Legislation (which has been amended, added according to Digital). 119 /2014/TT-BTC August 25, 2014 and Digital News 151 /2014/TT-BTC October 10, 2014 of the Ministry of Finance is as follows:

1. Fix 1 Article 4 as follows:

" 1. Crop products (including forest products), livestock, fisheries, seafood farming, fishing, and fishing are not processed into other products or through the usual preparation of the organization, self-producing individuals, and imported and imported.

New products through the conventional primary are products that are cleaned, exposed, dried, peeled, milling, peeled, peeled, separated, cut, cut, salted, salted, refrigerated, preserved cold (chilled, frozen), preserved in sunfuro gas, preserved in the means of giving. chemicals to avoid carrion, soaking in sulfur solution or soaking in other preserved solution and other forms of preservation.

Example 2: Company A contracted pork with Company B in the form of Company B delivered to Company A breed, food, veterinary medicine, Company A delivery, sold to the Company B Company, which is the recipient of pet pork from Company B and its pork product A delivery, sale. for Company B under the non-taxable GTGT.

The Company B product is a return from Company A: if Company B sells pigs (the offspring) or raw pork, the product is sold to the non-taxable GGTGT, if Company B takes pigs into processed products such as sausages, smoked meat, legs or meat. In other processing products, the product is sold under a GGTGT tax subject. "

2. Add a 3a paragraph to Article 4 as follows:

" 3a. Fertilizers are the types of muscle and inorganic fertilizers such as: frat, urea (urea), NPK submolecule, mixed-fertiliser, phosphorous, squalid; microbiomes and other fertilizers;

Food for cattle, poultry, fishwater and food for other pets, including processed or unprocessed products such as tempers, padded, dry oil, fish powder, bone powder, shrimp powder, other foods used for cattle, poultry, fisheries, and other food products. other pets, livestock addiants (such as premix, active and bearing) prescribed at 1 Article 3 The number of dips. 08 /2010/NĐ-CP 5/2/2010 of the Government on the Management of Livestock Feed and paragraph 2, paragraph 3 Article 1 Digital News 50 /2014/TT-BNPTNT December 24, 2014 by the Ministry of Agriculture and Rural Development;

The offshore trawship is a major aircraft carrier from the 90CV that has become a seafood extraction or logistics service that serves seafood; machines, equipment dedicated to extraction, product preservation for fishing vessels with total machine power from the 90CV. to become a seafood mining or logistics service that serves seafood;

Machinery, specialized equipment served for agricultural production: machines; indiscriminate machines; milling machines; cutlers; original trampoline; planar levers; plant sowing; transplants; sugarcane machines; cane-plating machines; carpet-plated manufacturing machine systems; machinery, vacuum machines, machines Holy shit, shit, fertilizers, machines, food-protection, corn harvesting, corn, corn, sugar, cotton, cotton, cotton, cotton, fruit, roots; cutlysers; and gorges; corn mps; and corn; the corn; the smiers; and the carpets; and the cascets. Coffee; machine, coffee preparation equipment, wet grain; agricultural dryers (rice, corn, coffee, pepper, etc.), fisheries; collection machines, sugarcane, rice, straw on the ground. Copper; incubation, egg hatching; lawn harvesting, straw-making machine, grass; milking machines and other specialized machine types. "

3. Modified, supplematuation of a paragraph 8 Article 4 (which has been amended, added at Article 8 Digital) 151 /2014/TT-BTC October 10, 2014 of the Ministry of Finance is as follows:

" a) Credit:

-Loan.

-discount, reextract the transfer tool and other valuable documents;

-To the bank.

-Financial leasing;

-Credit card release.

The case of a credit organization that collects credit card-related fees is a credit card-issued payment (card release fee) of a credit organization's loan process to the customer such as payment fees. In advance, a slow-down, repayment of debt, debt restructuring, loan management, and other charges are subject to an increased value of the value of the value of the object (GTGT).

The regular card transaction charges are not part of a credit-level process such as a battery code that provides a credit card to a credit card, a supply of a copy of the transaction invoice, a payout for the use of a card, a stolen notification fee, credit card failure, credit card loss. charge, the transfer fee of credit card type and other charges are subject to the GTGT tax subject.

-factoring in the country; factoring in international payments to banks allowed to implement international payment;

-The sale of assets warranties the loan due to the credit organization or by the law enforcement agency or the borrower 's own self-sale asset under the commission' s mandate to pay a secured loan debt, namely:

+ Asset assurance assets sold as property under a guarantee transaction were registered with the competent authority under the rule of law on the registration of the guarantee transaction.

+ The handling of the property guarantees the loan proceeds by the law of the guarantee transaction.

In the case of all the payback, the asset is guaranteed to be unable to repay the debt and must hand over the assets to the credit organization to organize a credit handling of the loan assets under the rule of the law, the parties to hand over the property. Guaranteed by law, you don't have to export the GTGT.

In the case of a secured property credit to replace the implementation of the debt obligation, the credit organization performs an increase in the value of the property that serves the business in accordance with the regulations. When the credit organization sells assets in business operations if the property is subject to a GTGT tax subject, the credit organization must prescribe, pay the GTGT tax by regulation.

For example 3: March 2015, Enterprise A is the basis of a GTGT tax in accordance with the deductible mortgage, the equipment equipment to borrow capital at Bank B, the loan period is 1 year (the debt deadline is March 31, 2016). As of March 31, 2016, Enterprise A was not able to pay its debt and had to hand over assets to Bank B, when the asset's delivery, Business A was not invoking the bill. Bank B sells assets that guarantee money to collect debt, the property sold under the non-taxable GTGT.

For example, 3a: In December 2014, Business B was the basis of a GTGT tax in a deduction for mortgage housing and land use to borrow capital at Commercial Bank C, the loan period was 1 year, the debt deadline was December 15, 2016, the Bank. trade C and Business B has a guarantee transaction (mortgage on land and land use) with a competent authority. By December 15, 2016, Business B was not able to pay its debt and Commercial Bank C had a written consent settlement to Enterprise B to be sold in order to pay the bank debt, January 2017, business B sold its factory to pay the Bank debt the factory sold. It's a GGT tax subject.

-The service provides the credit information due to the unit, the organization of the State Bank that provides the credit organizations for use in a credit-level operation under the provisions of the State Bank Law.

For example, the X Organization is a unit of the State Bank that is authorized by the State Bank to carry out the service to provide credit information. In 2014, the X organization contracted credit information to a number of commercial banks serving credit-level operations and other operating services of the commercial bank, revenue from the service providing credit information serving a credit-level operation. to be subject to a GTGT taxable object, revenue from the service provides credit information to other activities of the non-regulated commercial bank of the State Bank Act under the GTGT tax subject with a 10% tax rate.

-Other form of credit under the rule of law. "

4. Additional points a.8, a.9 on paragraph 10 Article 7 as follows:

" a.8) The case of a business base that receives capital gains by the organization of the organization, personally by the rule of law, the land price is subtracted to calculate the value of the increase in the value of the capital. The transfer price case for land use is less than the price of a capital, except for the price of land on a transfer price.

A.9) The case of a real estate business facility that contracts with households, individuals with agricultural land to swap agricultural land into land, this swapping is consistent with the rule of land law, when the land is given to households, individuals, and families. kernel, the value of the GTGT tax is the transfer price minus (-) the land price is subtracted from the regulation. The transfer price is a compensation price corresponding to the area of agricultural land being revoked in accordance with the methodology approved by the authorities. "

5. Fix the first line of line 3 Article 9 as follows:

" 3. The cases do not apply a 0% tax rate consisting of:

-Reinsurance abroad; transfer of technology, transfer of intellectual property to foreign intelligence; transfer of capital, credit level, securities investment abroad; derivative financial services; postal services, telecommunication, and telecommunication. (including the telecommunication postal service provided to the organization, the individual in the non-tariff zone; the provision of a mobile phone scratch card that has had codes, the denominated denominated abroad or entering the non-tariff zone); the export product is resource, mineral production. The unprocessed falls into another product; tobacco, alcohol, imported beer then exports; goods, services provided to individuals who do not register. business in the non-tariff zone, except for other cases by the Prime Minister ' s regulations.

Cigarettes, alcohol, imported beers are then exported when exports are not the output GTGT tax but are not deductible of the input GTGT tax. "

6. edit paragraph 2 Article 10 as follows:

" 2. Ore for production of fertilizers; pesticides and substances that stimulate livestock growth, crops include:

a) Quan to produce fertilizers are the ores as feeders for the production of fertilizers such as the Apatless ore used for the production of the parcet, the peat soil as a biofertilizer;

b) pesticide insecticides include plant protection drugs under the category of plant protection from the Department of Agriculture and Rural Development and other diseases insecticides;

c) The stimulants grow livestock growth, crops. "

7. Repeal of paragraph 3 and 10 Articles 10.

8. Modified, add paragraph 11 Article 10 as follows:

" 11. Equipment, medical instruments including machines and specialized tools for medical equipment such as: microscopes, projection, photography, medical imaging, medical equipment, medical instruments, medical instruments, heart, pulse, medical instruments, medical instruments. the blood; the injection of needles; the contraceptive instruments and the instruments, the other medical equipment according to the Ministry of Health ' s confirmation.

Cotton, ice, medical gauze and medical sanitary bandages; disease medicine, healing includes food drugs, drug-making, other than functional foods; batteries; medical students, water distis to make injections of injections, transmitters; hats, clothing, clothing, clothing, packaging. The arms, the sacks, the shoes, the handkerchief, the dedicated medical gloves, the chest and the skin-filled substance (not including the cosmetic); the chemical material, the bacteriology, as confirmed by the Ministry of Health. "

9. Modified, add Article 14 as follows:

a) Fix 2 Article 14 as follows:

" 2. The first GTGT tax of goods, services (including fixed assets) used simultaneously for manufacturing, commodity trading, taxable and non-taxable service GTGT is only deductible of the number of inputs of goods, services for manufacturing, business, and business. Cargo service, GTGT. The business base must have the input of the GGTGT tax on deductible and not deductible; the unaccounted case is the input tax deduction by the rate (%) between the GTGT taxable revenue, the revenue is not manifest, the filing. the GTGT tax compared to the total revenue of the goods, the sales service that includes non-prescrip sales, the tax filing is not private.

The commodity business base, taxable and non-monthly GTGT tax/quarterly tax allocation of the GTGT tax of goods, services, fixed assets purchased in the quarter-/quarter, end of the year the business base performs the allocation of the first GTGT tax. Enter the deduction of the year to prescribe the first GTGT tax correction that has temporarily subtracted the deduction for the quarterly n/quarter. "

b) Add 14a to Article 14 as follows:

" 14a. The number of valuing the value added to the goods, services, fixed assets served to produce: fertilizers, machinery, specialized equipment catering to agricultural production, offshore fishing, cattle food, poultry, fisheries, and food for other pets. consumption in the country is not prescried, deductible that counts on the cost of being unless determining the income tax income tax, except the valuing of the valuing value of goods, services, fixed assets purchased on the expression on valuing added value, the certificate. from the filing of the imported GGTGT tax before January 1, 2015, which meets the deduction, tax refund and tax refund in accordance with rules At Article 18 Digital 219 /2013/TT-BTC December 31, 2013, and this message. "

10. Modified, Additional Article 15 (modified, supplemated at Digital) 119 /2014/TT-BTC August 25, 2014 and Digital News 151 /2014/TT-BTC October 10, 2014 of the Ministry of Finance is as follows:

" Article 15. The value of the value added tax deduction on

1. Have the added value bill of goods of goods, services to purchase or proof of a value tax increase in the import or certification of a GTGT taxpayer in place of the foreign side in accordance with the Ministry of Finance guidelines applicable to non-foreign organizations. There are Vietnamese legal and foreign-born people in Vietnam.

2. There is evidence from payment not to use cash on goods, input services (including import goods) from twenty million or more dollars or more, except for the value of the commodity value, the once-valued import service of less than twenty million copper, commodities, etc. The purchase of the purchase at every single time by the order of less than twenty million coins in the price of a GTGT tax and the business of importing goods is a gift, a gift of the organization, individual abroad.

Certificate from non-cash payment includes evidence from bank payments and evidence from non-cash payment instructions at paragraph 3 and paragraph 4 This.

3. A certificate from payment through the bank is understood to have evidence that the transfer from the bank's account to the bank's account to the seller's account (the bank's account and the bank's bank account must be an account registered or informed with the tax authority. The buyer does not need to register or inform the loan account tax authority at credit organizations used to pay for the supplier) open at the payment service providers in accordance with payment forms in accordance with the law of the law. the current law, such as a cheque, a commission, or a branch order, is a commission, a commission, a bank card, a bank card, a credit card, a credit card, a sim phone (wallet), and other forms of payment as prescribed (including the case of the buyer purchase from the buyer's account to the property). The seller carries the name of the private enterprise owner or the buyer of the payment from the buyer's account, the private enterprise owner to the account. in the sale if this account has been registered with a transaction with the tax authority).

a) The evidence from the side buying cash into the bank account of the seller or the certificate from payment in accordance with the form does not conform to the regulation of the existing law that is not eligible to be deducted, the GTGT tax on goods, the purchase service from two All right, let's go.

b) Goods, services purchased on each time by single invoice from twenty million co-return at the cost of a GTGT tax if no evidence from a bank payment is not deductible.

c) For goods, slow purchasing services, valuing goods, services purchased from twenty million or more, the base business base on the purchase of goods, services in writing, valuing added value and certificate from payment through your bank. Goods, slow-to-pay, repaid services, deductible value tax deductible input. In the absence of a bank's payment, the business base is still listed, deductible of the value added tax.

In case of payment, the business base has no evidence from a bank payment, the business base must prescribe, adjust the number of GTGT tax that has been deducted for the portion of the commodity value, the service is not evidence from payment through the bank. Tax rates that produce cash payments (including in the case of tax authorities and functional agencies have decided to inspect, check the tax discrimination that has prescribated GGTGT tax).

4. Payment cases do not use other cash to deduct the input GTGT tax:

a) The case of goods, services purchased in accordance with the payment method of clearing between the value of goods, the services purchased at the value of goods, the sale services, the borrowing that this method of payment is specified in the contract must have a written record. Data and validation between the two sides about the clearing of goods between goods, services to goods, sales, and loan services. The third party debt compensation case must have a clearing of the debt of three (3) parties as a tax deduction base.

b) The case of goods, services purchased in the form of clearing debt such as borrowing, borrowing money; the exception of the debt through the third person that this method of payment is specified in the contract must have a loan contract, borrowing money in the form of text. previous and there was evidence from the transfer of money from the lender's account to the borrower's account of the loan to the loan, including the compensation case between the commodity value, the purchase of the purchase at the sum of the money that the seller supported the buyer, or because of the money. A buyer.

c) The case of goods, services purchased into authorized authorized third party payment through the bank (including the case of the seller requiring a payment of payment of money through the bank to the third party specified by the seller) then the payment under the authority. or the payment for the third party under the designation of the seller must be specified in particular in the contract in the form of text and the third party is a legal or human being active under the rule of law.

The case after the implementation of the payment forms on which the rest of the value is paid with a value of 20 million or more dollars is only deductible for the case of a payment from the bank.

d) The case of goods, services purchased through the bank into the bank into the account of the third party opened at the State Treasury to enforce the coercuse measure, the property due to the organization, the other individual is holding (by the decision of the state authority). There ' s a GGT tax deduction.

Example 68:

Company A purchases of Company B and Company A are in debt owed to Company B. However the Company B is paying taxpayer money into the state budget. The Tax Management Law base, the tax authority that made the income, the Company B ' s assets held by the Company A was held to enforce the tax administrative decision, when the Company A transfer money into a budget collection account was also deemed to pay over the bank, the tax number. The input GTGT corresponds to the sales of the acquired goods, deductible.

Example 69:

The Company C performs an economic contract with Company D on the supply of goods and Company D is still in debt of the Company C.

Implementing the decision by the state agency has jurisdiction over the request to collect the full amount of money that the Company D is owed to the Company C to move into the account of the state agency with an open jurisdiction at the State Treasury to resolve "Procurement Contract Procurement". merchandise " between Company C and partner.

When the Company D transferred the amount of money into the state agency ' s account of the authority (the transfer was not specifically stipulated in the purchase contract between Company C and Company D) the case was also considered payment through the bank, the tax number. The input GTGT corresponds to the sales of the acquired goods, deductible.

5. The case of purchase of goods, a supplier ' s service is worth less than twenty million copper but buys several times in the same day that a total value of twenty million or more or more is only a tax deduction for the case of evidence from payment. the bank. The supplier is the taxpayer with a tax code, directly opening and paying the GTGT tax.

In case the taxpayer is a business base whose stores are dependent units that use the same tax code and invoice form of the business base, on the invoice with the "Digital Door" format to distinguish the store of the business base and stamped the suspension. of every store, every store is a vendor. "

11. Modified, add point b.7 paragraph 3 Article 16 as follows:

" b.7) The foreign external case (except for the foreign case being personally) payment from the foreign-paid account of the foreign side open at credit organizations in Vietnam the payment must be regulated in the export contract (extra charge). A contract or a contract adjustment text-if any). The payment from the payment is the receipt of the bank's bank account of the amount received from the foreign buyer's current account of the contract.

The export case for foreign buyers is private enterprise and the payment through the current account of the open private enterprise owner at the credit organization in Vietnam and is regulated in the export contract (contract appendix or contract) of the company. The contract adjustment text-if any) is defined as a bank payment.

The tax authority on examining the deduction, tax refund on goods exporting payment via current account, needs coordination with the credit organization where foreign buyers open the account to ensure payment, transfer of the right to perform the right purpose. and in accordance with the rule of law. The entry of the money carrying money across the border must manifest the amount of money carried by the specific payment on each contract purchase contract and the export of goods; and the contract of the purchase contract, the export sheet for the company. Check it out, check it out. If the entry is not representative of the foreign business directly contracting the purchase contract with the Vietnamese business, it must have a commission (Vietnamese or English translation, along with the official version of the country with a border line). The organization's armor, foreign individuals signed on. This license applies only to one occasion of money into Vietnam and must record the amount of money brought in by the specific purchase contract. "

12. Modified, add Article 18 as follows:

a) Modified, add Clap 3 as follows:

" 3. GTGT tax on investment project

a) The business base is operating under a GTGT tax subject in accordance with the deduction of an investment project (except for the investment construction project to sell) the same province, the city, which is in the investment phase, the business facility makes its own manifest on the project. to invest and have to connect the investment GTGT tax of the investment project to compensate with the GTGT tax prescribation of the operating business manufacturing operation. The GGTGT tax number is the end of the maximum investment project by the number of GTGT taxes must submit to the business production operations in the business of the business facility.

After clearing if the investment GTGT tax number of the investment project has not yet been deducted from 300 million or more or more, the GTGT tax refund for the investment project.

After the offending if the investment GTGT tax number of the investment project that has not yet been deducted from less than 300 million copper, the connection to the investment GTGT tax of the investment project of the next manifest.

In the case of the manifest, the business base that has the first GTGT tax on business production is not deductible, and the number of the first GTGT tax on the investment project, the business facility is taxed in terms of 1 and 3 This Article. According to the rules.

For example, 74: Company A has its headquarters in Hanoi, March 2014, the Company has an investment project in Hanoi, the project is in its investment phase, the Company A makes its first GTGT tax return on this investment project. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number must submit to the business production operation that the Company is implementing as $900 million. Company A has to offset the $500 million of the first GTGT tax on the investment project with the tax rate filed by the operating business (900 million dollars), so the number of the GTGT tax in which Company A has to submit in the April 2014 tax period is 400 million.

For example, 75: Company B has its headquarters in Haikong, in March 2014, the Company has an investment project in Haikong, the project is in its investment phase, the Company B performs its first GGTGT tax return on this investment project. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number must submit to the business production operation that the Company is performing at 200 million. Company B must offset the 200 million GGT tax inputs of the investment project with the tax return of the performing business production ($200 million). So, the April 2014 tax period Company B had the first investment GTGT tax on the undeductible investment project of 300 million. Company B is given the GTGT tax refund for the investment project.

For example, 76: Company C has its headquarters in Ho Chi Minh City, March 2014, the Company has an investment project in Ho Chi Minh City, the project is in its investment phase, the Company C performs its first GGTGT tax return on this investment project. In April 2014 the first GTGT tax on the investment project was 500 million copper; the number of GTGT taxes was filed by the business manufacturing operation that the Company was performing was 300 million. The C company must offset the 300 million GGT tax inputs of the investment project with the required tax amount of the operating business manufacturing operation (300 million dollars). So, the April 2014 tax count of the Company C has the first investment GTGT tax on the undeductible investment project of $200 million. Company C is not in the case of a GTGT tax refund for the investment project, the Company C implemented a $200 million connection to the first GTGT tax on the investment project of the May 2014 census.

For example, 77: Company D is headquartered in Da Nang City, March 2014, the Company has an investment project in the city of Da Nang, the project is in its investment phase, the Company D performs its own GGTGT tax input. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number was not yet deducted from the business production operation that the Company was performing was 100 million. So, at the April 2014 tax period, the number of first GTGT tax on the investment project (500 million dollars) in the case of a GTGT tax refund for investment project, the GTGT tax number has not yet been deducted from the performing business manufacturing operation (100 million dollars). If you want to do this, you'll be given a GGT tax on your own terms.

b) The case of business base is operating under a GTGT tax filing subject to a new investment project with a new investment project (except for the investment construction project for sale) in the province, the other Central city with the province, the city where the headquarters are located. It ' s in the early stages of not going into service, not registering business, not registering taxes, the business base setting up its own tax records for the investment project, and then you have to turn the investment tax on the investment project to compensate with the prescribation. the GTGT tax of business manufacturing activity is underway. The GGTGT tax number is the end of the maximum investment project by the number of GTGT taxes must submit to the business production operations in the business of the business facility.

After the offset if the number of the first GGTGT tax on the new investment project has not yet been deducted from 300 million or more or more, the GTGT tax refund for the investment project.

After the offending if the GGTGT tax number input of the new investment project has not yet been deducted from less than 300 million copper, the connection to the investment GTGT tax of the investment project of the next manifest.

In the case of the manifest, the business base that has the first GTGT tax in the business manufacturing operation is not deductible and the number of the first GTGT tax on the new investment project is a tax refund in terms of 1 and 3 This Article. According to the rules.

For the National Importance Project due to the National Assembly's decision to focus on investing and regulating the project standard, it does not make a move that does follow the Ministry of Finance's own guidelines.

The business base case has decided to establish Project Management Board or branch offices in the provinces, other central-central cities with the province, the city where the administrative headquarters are to replace the direct taxpayer that manages one or more of the projects. Investment in many localities; the Project Management Board, whose branch has a statutory seal, which keeps the evidence book from the law of accounting, has the account sent at the bank, registered tax, and is granted tax code, the Board of Management. In case, the branch must set up tax records, tax returns separately from the local tax authority where the tax register is located. When the investment project to establish a business has completed and complete the procedures on business registration, tax filing, business base is the investment project owner to sum up the value added tax rate, the added value tax number, the value tax number, and the number of taxes. An increase in the project was not completed by the project to hand over the newly established business to the newly made business, pay taxes and offer an increase in value added tax on the regulation with the direct management tax authority.

The investment project is regulated by the GTGT tax in paragraph 2, paragraph 3 This is the investment project approved by the authority under the law of investment law. Where the non-subject investment project is approved under the law of investment law, there must be an investment method given by the competent authority to determine the approval of the investment.

For example, 78: Company A has its headquarters in Hanoi, March 2014, the Company has a new investment project in Hung Yen, the project is in the investment phase, not yet into operation, unregistered business, not registering taxes, the Company A does its first GTGT tax manifest. to this investment project in Hanoi on the GTGT tax declaration for the investment project. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number must submit to the business production operation that the Company is implementing as $900 million. Company A must offset the investment of the $500 million of the investment project of the investment project with the tax return of the operating business (900 million dollars), so the Company A cp must submit in the April 2014 tax period of 400 million.

For example, 79: Company B has its headquarters in Haikong, March 2014, the Company has a new investment project in Taiping, the project is in the investment phase, which has not entered service, yet unregistered business, unregistered tax, the Company B performs its own GTGT tax. The input of this investment project in Haikong on the GTGT Tax Paper for the investment project. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number must submit to the business production operation that the Company is performing at 200 million. Company B must offset the 200 million GGT tax inputs of the investment project with the tax return of the performing business production ($200 million). So, the April 2014 tax period Company B had the first GTGT tax on the new investment project that has not yet been deducted as $300 million. Company B is given the GTGT tax refund for the investment project.

For example, 80: Company C has its headquarters in Ho Chi Minh City, March 2014, the Company has a new investment project in Dong Nai, the project is in the investment phase, which has not entered service, not registered business, not registering taxes, the Company C performs its own prescriptions. the first GTGT tax on this investment project at TP. Ho Chi Minh on the GGTGT tax declaration for the investment project. In April 2014 the first GTGT tax on the investment project was 500 million copper; the number of GTGT taxes was filed by the business manufacturing operation that the Company was performing was 300 million. The C company must offset the 300 million GGT tax inputs of the investment project with the required tax amount of the operating business manufacturing operation (300 million dollars). So, the April 2014 tax count of the Company C has the first GTGT tax on the new investment project that has not yet been deducted as $200 million. Company C is not in the case of a GTGT tax refund for the investment project, the Company C implemented a $200 million connection to the first GTGT tax on the investment project of the May 2014 census.

For example 81: Company D has its headquarters in Da Nang city, March 2014, the Company has a new investment project in Quảng Nam, the project is in the investment phase, not yet into operation, not registered business, not registering taxes, the Company D performs its own prescriptions. The first GTGT tax on this investment project in Da Nang City on the GTGT Tax Sheet for the investment project. In April 2014 the first GTGT tax on the investment project was $500 million; the GTGT tax number was not yet deducted from the business production operation that the Company was performing was 100 million. So, at the April 2014 tax period, the number of first GTGT tax on the investment project (500 million dollars) in the case of a GTGT tax refund for investment project, the GTGT tax number has not yet been deducted from the performing business manufacturing operation (100 million dollars). If you want to, you'll have a GTGT tax on your own terms of one thing. "

b) The addition of paragraph 4 Article 18 is as follows:

" 4. The business base for the month (for the prescribed case in the month), the quarter (for the quarterly case of quarterly) have goods, export services if the first GTGT tax of the goods, the export service is not deductible from 300 million or more. The value added tax returns per month, the quarter; in the month, the value of the value added to the goods, the export service that has not yet been deducted by less than 300 million, is deductible for the month, the next quarter.

The business base for the month/the quarter just has goods, export services, just goods, domestic sales, the business base that is taxed GTGT for goods, export services if the number of inputs of the goods GTGT, the export service is not deductible. Except for 300 million or more.

The number of the input GTGT tax is complete for the goods, the export service is defined as follows:

If the number of the goods GTGT tax, the export service has calculated as on undeductible less than 300 million copper, the business base is not given a monthly tax refund by month/quarter that ends up to the next tax period; if the first GTGT tax number is of goods, export services that have not been deducted from 300 million or more, the business facility is given a monthly GTGT tax.

For example, 82:

March 2014 The GTGT tax declaration of the X business has the figures:

-The pre-transfer GTGT tax moved to: $0.15 billion.

-The first GTGT tax on export operations, serving business operations in the taxable water for the month: 4.8 billion copper.

-Total revenue (TDT) of 21.6 billion, of which: export revenue (DTXK) is 13.2 billion copper, the revenue sold in the GTGT taxable water is 8.4 billion.

The ratio of% DTXK/TDT = 13 .2/21, 6 x 100% = 61%.

-The output GTGT tax of the goods, the domestic sale service is 0.84 billion copper.

The number of GTGT taxes completed in the month of the export row is defined as follows:

The number of GTGT taxes excluding the end of the month = 0.84 billion copper-(0.15 + 4, 8) billion copper =-4.11 billion

The GTGT tax number has not yet been deductible for a month of 4.11 billion.

-Identify the export of the output GTGT tax:

The first GTGT tax amount exported = 4.11 billion copper x 61% = 2.507 billion copper.

The number of the first GTGT tax in the export line (after clearing and after allocation) has not yet amortization of $2,507 billion (>) 300 million dollars, according to which the business is completed 2.507 billion GTGT tax dollars per quarter. The number of the first GTGT tax in the goods, the non-completed domestic sale service of 1.603 billion (1.603 billion = 4.11 billion-2.507 billion) is transferred after the deduction.

The subject is given tax refund in some of the export cases as follows: For the export of export trusts, which is the basis of export of export trusts; for the transitional family, is the basis of the contract for the public to export with the foreign side; for goods. Exporting to the overseas construction work, which is a business of goods, export supplies that carry out construction works abroad; for export goods at the site of the business base there are goods exported in place. "

c) Modified, add 5 Article 18 as follows:

" 5. The business base pays an increase in value added tax deductible tax returns when shifting ownership, corporate transformation, mergers, merger, division, dissolution, dissolution, bankruptcy, termination of operations with value added tax. The return or the number of value added tax on the input is not deductible.

The business base in the investment phase has not yet entered into business production but must be dissolved, bankrupt or terminated the undeveloped activity of the investment value of the main business activity under the investment project it has not yet been adjusted. The number of valuing added tax, deductible or otherwise completed. The business base must inform the tax authority directly to the dissolution, bankruptcy, termination of the operation by regulation.

The case of a business base after filling the procedure under the law of the dissolution, bankruptcy, for the number of tax GTGT has been completed by law on dissolution, bankruptcy, and tax management; for the number of uncompleted GTGT taxes. It's not a tax refund.

The business base case is terminated and does not receive the first GTGT tax on the main business, and the tax return has to be filed into the state budget. Where the value of the GGTGT is sold, it is not to regulate the corresponding GTGT tax on the corresponding asset of the asset.

For example 83: In 2015, business A in the period of investment was not entered into business production, businesses A had the first GTGT tax return of the investment phase that was completed by the tax authority in August 2015 of 700 million. Due to difficulties, the February 2016 business A decided to dissolve and have a written tax authority that would be dissolved in the period A business A has not yet completed a legal procedure to dissolve, the tax authorities have not recovered the completed GTGT tax. Twenty days before the A business A had enough legal procedures to dissolve officially in October 2016, the business performing a sale of one (01) of assets invested, business A did not have to recalculate the corresponding GTGT tax on the corresponding asset sales. (the tax number was completed by the tax authority). For assets that do not sell, business A must prescribe adjustments to return the number of GGTGT taxes. "

What? 2. Modified, Digital Supplements 156 /2013/TT-BTC 6 November 2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP The Government ' s 22/07/2013 (has been amended, supplemated by Digital) 119 /2014/TT-BTC August 25, 2014 of the Ministry of Finance and Digital 151 /2014/TT-BTC October 10, 2014):

1. Modified, Additional Article 11 (modified, supplemated according to Digital) 119 /2014/TT-BTC August 25, 2014 of the Ministry of Finance is as follows:

a) Modip the clause 1 Article 11 is as follows:

"e) the case of taxpayers with construction, installation, foreign travel sales that value construction, installation, foreign-province sales including the GTGT tax from 1 billion or more, and the transfer of foreign real estate." The province is not in the case of regulation at the point of paragraph 1 This Article, without establishing a unit directly subordinate to another provincial level where the taxpayer has its headquarters (then called the construction business, installation, current sale, real estate transfer). The taxpayer must file a tax return for the local management tax agency that has a construction, installation, current sale. And transfer of the foreign property.

The actual situation on the site of the administration, the local Department of Internal Revenue, decided on a tax account for the construction, installation, outselling of foreign provinces, and the transfer of the provincial estate.

For example, 16: The Company A headquarters in the Hai Phong contract provides cement for Company B based in Hanoi. According to the contract, the goods will be delivered by the Company A at the work the B company is building in Hanoi. This sales activity is not known as the foreign exchange. Company A makes a GTGT tax manifest in Haikong, not making a GTGT tax manifest in Hanoi for sales from the sales contract for the Company B.

For example, 17: Company B is headquartered in Ho Chi Minh City which has warehouses in the Hai Phong, Art Ando No business functions. When Company B exported goods at the depot in Haikong to the C Company in Hung Yen, the B Company did not have to prescribe the local GTGT tax on the location of the warehouses (Hai Phong, Art An).

Example 18:

-Company A is headquartered in Hanoi to contract with Company B only for consulting, surveing, construction design built in Shanxi which the Company B is the investment owner is not in the business of construction, installation of foreign provinces. The Company A practice of a GTGT tax on this contract at the headquarters in Hanoi, does not have to make a GTGT tax manifest in Shanxi.

-Company A is headquartered in Hanoi to contract with Company C to implement the construction work (which includes survey operations, design) at Sơn La that Company C is the investment owner, the work value including the GGTGT tax on 1 billion co-workers. The company has a foreign exchange tax on this contract in Shanxi.

-Company A is headquartered in Hanoi to contract with the Company Y to implement the construction work (which includes the survey operation, design) at Yen Bám that Company C is the investment owner, the work value including the GTGT tax of 770 million co-workers. Company A does not have to implement a foreign built GTGT tax on this contract in Shanxi

For example, 19: Company B based in Hanoi to sell air conditioning in Peace (including installation) the B Company does not have to prescribe the GGTGT tax at Peace.

For example, 20: A Company based in Hanoi purchased 10 houses of a B Company project in Ho Chi Minh City. Then Company A resold these homes and made a single export to the C customer, the A Company must make a manifest, paying tribute to the foreign real estate transfer operation in proportion to the rate of revenue with the tax authority in Ho Chi Minh City. "

b) Modip 1 e 1 point is as follows:

" The case for the taxpayer has a construction work, installation of foreign provinces involving multiple localities such as: building roads, power lines, water pipelines, oil conducts, gas conducers, etc., do not determine the revenues of the building at each site. The provincial level, the taxpayer's tax filing tax increases the increased value of the construction revenue, installed a common foreign province with an increase in value added tax at the headquarters and paying the GTGT tax to the provinces where the work passes. The GGTGT tax number must submit to the provinces charged by the rate (%) of the investment value of the work in each province by the self-identified self-identified tax (x) with 2% of the untaxed GGTGT revenues of the construction work.

The number of GGTGT taxes has submitted (in accordance with the tax filing) of the operating system construction activity (-) to the tax number must be filed on the GTGT Tax Paper (sample number 01 /GTGT) of the taxpayer at the headquarters.

The taxpayer set up the GTGT tax number allocated to localities where construction work, federated installed (denominated 01-7/GTGT issued by this Notice) and the backup to the GTGT Tax Paper for the Tax Authority where the tax revenue is entitled. GTGT. "

c) Modip b point 3 Article 11 is as follows:

" b) The value of the monthly increase in value tax, the quarter applies the tax deduction method:

-A value tax statement increased by pattern 01 /GTGT issued with this Notice (replacing the value tax declaration increased by the number 01 /GTGT issued by Digital). 119 /2014/TT-BTC August 25, 2014 by the Ministry of Finance.

In case the taxpayer has a construction business, installation, current sale, foreign estate transfer, or other local-owned manufacturing facility where the owner is paying tribute to the GGT. After:

-The combined value tax aggregation board has submitted by the construction business revenue, installation, current sales, foreign real estate transfer (if any) by the 01-5/GTGT model issued with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

-The GTGT tax allocation table for the local location where the headquarters and for localities where the direct production base does not implement the accounting accounting (if any) the 01-6/GTGT sample issued with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

-The GTGT tax number allocation tables must submit to localities where construction work, installation of the federation (if any) by the 01-7/GTGT sample issued with this message. "

d) Modified the point b paragraph 5 Article 11 as follows:

" b) The GTGT tax filing quarterly/precious by direct method on the revenue is the value added tax affidavit 04 /GTGT issued by Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance. "

e) edit the 6 Articles 11 as follows:

" 6. Valuing the value added to the construction business, installation, current sale and transfer of foreign property does not fall under the guidance of this Article 1 point.

a) Business tax taxpayer, installation, current sales, foreign real estate transfer, valuing the value increase by a 2% rate on goods subject to a value of 10% or by 1% for goods. The value tax rate increased by 5% on goods sales of no value tax increased with the local management tax authority where there is construction, installation, current sales, foreign estate transfers.

b) The increased value tax return profile for construction, installation, current sales, foreign real estate transfer is an increased value tax declaration by the number 05 /GTGT issued in accordance with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

c) The increased value added tax rate for construction, installation, current sales, foreign real estate transfers filed by each of the revenue generation. In one month, the taxpayer can register with the Tax Authority where the tax return is filed to file an increase in the value of the value of the month.

d) When taxing with the direct management tax authority, the taxpayer must sum up the revenue generation and the number of valuing the added value of the construction business, installation, current sale, transfer of foreign real estate in the opening profile. Taxes on the headquarters. The tax number filed (following the tax filing) of the construction business revenue, installation, current sale, foreign real estate transfer is subtracted from the number of increased value taxes submitted by the taxpayer ' s increased value tax bill at the headquarters of the capital. The main thing. "

2. Corrects Section 3 Article 13 as follows:

" 3. Special consumption tax records

-Special consumption tax statement by pattern 01 /TTB issued by Digital Information 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance. "

3. Modified Article 20 as follows:

a) Fix the end of paragraph d 3 Article 20 as follows:

" d) Taxation on foreign transport company

The organization as a shipping agent or the agent to transport goods to foreign carriers (later known as the company's agent) is responsible for deductible and paying taxes on foreign carriers.

The tax records for foreign carriers were submitted to the direct management tax agency of the transport company.

The tax return to the foreign transport company is to submit to the quarter and to decide in the year. "

b) edit the point d2 paragraph 3 Article 20 is as follows:

" d.2) Free notice, tax reduction by treaty:

The case of foreign shipping is tax-exempt, lowering taxes due to the application of the two-time tax avoidance Agreement between Vietnam and the country, and the other territories do the following procedures:

At the tax declaration on foreign transport, foreign transport or foreign transport company must be sent to the notification tax agency for the exemption, reducing the tax by the Agreement. Profile:

-Notification of exemption, tax reduction by Agreement of 01 /HTQT issued by this message;

-The original (or the photograph was corroborated) The residence certificate provided by the state tax authority, the territory where the foreign ship carrier resided for the year of taxation immediately prior to the year of notification of exemption, tax relief under the Agreement was legalized. The truth

The agent of the foreign transport company in Vietnam or the Office of the Representative Office of the Foreign Transport Office has the responsibility to store the records, documents, evidence from the provisions of the Accounting Law, the Protocol to the Accounting Law and the Maritime Code and the publication. when the tax authority demands it.

The case of foreign transport or agency of the foreign transport company authorised the legal representation of the procedure to apply the Agreement must submit to the copyright of the authorship of the commission.

At the end of the year, foreign transport or foreign transport agency sent a residence permit tax agency that was legitimized the carrier's consulship for that year.

The previous year, which announced its exemption, reduced taxes by the Agreement, the next year the foreign transport or foreign transport company would only notice any changes to the information that was announced at the sample. 01 /HTQT of the previous year and provided the corresponding documents with the change.

The case for foreign carriers has agents in many localities in Vietnam or foreign transport agencies with branches or offices of representatives (the latter is in general branch) in many localities in Vietnam. Foreign transport or agent of the foreign transport airline filed the original (or the certificate has been corroborated) The residence certificate has legalized consumail for the local tax department where the foreign transport company is headquartered; sending the Certificate of Identification The resident has legalized consutization at the local tax department where the foreign transport company has branches and records where the original (or the photograph has been published). is corroborated) in the Notice of Subordination, Tax reduction by Agreement ".

4. Modified, add Article 27 as follows:

" Article 27. The currency pays taxes and determines the revenues, costs, tax rates and state-book accounts.

1. The taxpayer does the tax return and the state-state budget charges, except the case is filed in foreign currency by law.

2. The case of taxpayers who are obliged to submit in foreign currency but are authorized by the authority to pay tribute to the Vietnamese dollar the taxpayer and the taxpayer ' s tax management agency Vietnam Bronze on the evidence from paying into state budgets and taxes. The rate of regulation at this paragraph to rule the amount of foreign currency to pay for the obligation to submit in foreign currency, namely:

In the commercial bank, the credit organization, the State Treasury, applies the buying rate of the commercial bank, the credit organization where taxpayers open accounts at the time the taxpayers pay into the state budget.

For example, the Company X is the taxpayer that is obliged to submit in foreign currency but is authorized by the authority to pay tribute by the Vietnamese dollar. Company X opened the account in 3 banks as Bank A, Bank B and Bank C. On March 21, 2015, the purchase price on the U.S. dollar at Bank A was 21,300 USD per USD, at Bank B of $21,310, at Bank C of 21,305 USD. On March 21, 2015, the X Company paid a tax in Vietnam at a D credit organization or E-State Treasury, the X Company applied the purchase rate of one of the three banks A, B, C. If the Company X paid the tax in Vietnam at Bank A, it applied. That ' s $21,300 billion.

3. The case of revenue delivery, cost, foreign tax pricing, the foreign currency must be made to the Vietnam dollar according to the actual transaction rate according to the Finance Ministry ' s guidance at Digital Information. 200 /2014/TT-BTC December 22, 2014 guidelines on the business accounting regime as follows:

-The actual transaction rate for the sales of the revenue is the purchase rate of the Commercial Bank where the taxpayer opens the account.

-The actual transaction rate for the cost of accounting is the sale rate of the Commercial Bank where the taxpayer opened the account at the time of the foreign currency payment transaction.

-Other specific cases follow the guidelines of the Ministry of Finance at Digital Information. 200 /2014/TT-BTC December 22, 2014. "

5. Modified, add a point a and point d 1 Article 31 (modified, added at paragraph 1 Article 21). 151 /2014/TT-BTC ) as follows:

" 1. Modify, add point a and point d 1 Article 31 as follows:

" a) The damage to the production, the business due to disaster, fire, and sudden accident.

Physical damage is the damage to the taxpayer's assets, including money, equipment, vehicles, supplies, goods, factories, offices, money, bills of value such as money.

The unexpected accident was that the unfortunate incident occurred outside of the taxpayer 's will, as the external agent caused direct influence on the production, the taxpayer' s business, not due to the cause of the violation of the law. The cases considered to be accidental accidents include: traffic accidents; labor accidents; poor disease; plague epidemics of time and in areas where the authorities have announced there are infectious diseases; cases of any adverse conditions have been affected by the disease. It's different.

The list of statutory poverty is prescribed by law-law. "

"d) Does not have the ability to pay taxes on time due to another special difficulty."

6. Repeal point c 1, point c 2, point c 3 Article 31 News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance and paragraph 2 Articles 21 News 151 /2014/TT-BTC 10/10/2014 of the Ministry of Finance

For cases of filing tax filing by regulation at the point of paragraph 1 Article 31 Information 156 /2013/TT-BTC On June 6, 2013 of the Ministry of Finance, the tax authority issued a decision to renew the payment before January 1, 2015, to proceed until the decision expires.

7. Modified, add a d point 3 Article 31 as follows:

" d) For the specified case at the d point 1 Article 31 News 156 /2013/TT-BTC:

-Text to renew the taxpayer ' s tax filing by model 01 /GHAN issued attached to the Information 156 /2013/TT-BTC;

-The text of the direct management tax agency sends the upper-level tax authority, which: confirms the special difficulty and the cause of that difficulty the taxpayer does not have the ability to pay the correct amount of payment of the debt tax on offer, the applicant ' s program said. tax in the proposed extension;

-The copy of the text on the extension, the deletion of debt, tax-free, tax relief to the taxpayer of the executive tax authority in time 02 (two) the previous year (if any);

-The decision of the state agency to have the authority to influence the business production of the taxpayer when making the decision (if any). "

8. Modified b.2 paragraph 2 Article 32 as follows:

"b.2) The blisters of the taxpayer in the case are too long to submit the amount of monthly tax money that the taxpayer has not submitted, including: the amount of tax paid gradually and the amount of the delay filed by 0.05% per day."

9. Modified, add 2 Article 34 as follows:

" 2. Valuation of taxpayer money

a) For the debt tax payout from January 1, 2015, the price delay was calculated at 0.05% the amount of the slow tax rate per slow day.

b) For the debt tax payout before 01/01/2015 but after 1 January 2015 is still not filed as follows: prior to 01/01/2015 charge of slow filing, predetermined money filing at the Digital Tax Management Law 78 /2006/QH11, The amended law, adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13, from 01/01/2015 charge of slow money submitted by regulation at the Amendment Law, which complements some of the number of tax laws 71 /2014/QH13.

For example, 44: The taxpayer B owes 100 million GGTGT tax dollars in the 2007 GTGT tax bill, the deadline to pay the tax breaks as of September 22, 2014 (due to September 20, 2014 and September 21, 2014 as a holiday). On January 20, 2015, the taxpayer paid the tax money to the state budget, the number of days delayed by September 23, 2014, to January 20, 2015, the amount of the delay filed was $6.2 million. Specifically as follows:

-Before 01/01/2015 the preterm money was calculated as follows:

+ From September 23, 2014 to December 21, 2014, the number of delayed days was 90 days: 100 million x 0.05% x 90 days = 4.5 million.

+ From December 22, 2014 to December 31, 2014, the number of delayed days was 10 days: 100 million x 0.07% x 10 days = 0.7 million copper.

-From January 1, 2015 to January 20, 2015, the number of delays was 20 days: 100 million x 0.05% x 20 days = 1 million. "

" e) The case of the taxpayer ' s tax filing was issued prior to January 1, 2015, but after 1 January 2015, the state agency had the authority to spot the inspector, check or the taxpayer to detect, apply the proceeds to the rate. 0.05% /day counting on the amount of tax declared missing from the date must submit to the rule of law to the day the taxpayer pays the income tax on the state budget. "

10. Additional Article 34a as follows:

" Section 34a. Don't charge the money

1. The taxpayer of goods supply, the service paid by the state budget capital but has not yet been given the use of a payment state budget (later called the taxpayer) should not pay the tax in time to the tax debt it is not. You have to pay for the tax.

In case the taxpayers supply goods, the service is partially paid from the state budget capital, the rest from the external source of the budget, but has not yet been used by the state budget capital, not paying taxes in time to the debt. Tax taxpayers do not have to pay a slow payment on the amount of tax that corresponds to the portion being paid from the state budget.

The state budget capital use unit is an open unit account in the State Treasury that is assigned to the state budget expenditures by the state budget law.

For example, the taxpayer A provides X goods to the unit B (state budget capital) the value of the goods X is 100 million copper, of which 40 million is paid from the NSNN, 60 million is paid from outside the state budget. Taxpayers A has not yet been paid by the B unit 100 million.

The taxpayer A tax debt is 70 million, the taxpayer A of the case does not have to pay a slow payment for the tax amount of 40 million.

2. The amount of tax money and the amount of time that does not charge taxpayer money on the case of the taxpayer to the goods supply, the service is paid by state budget capital but has not yet been used by the state budget capital.

a) Not charging a slow payment for the amount of tax owed to the debt, the amount of the debt tax does not exceed the amount of state budget that has not paid the taxpayer.

In case the taxpayers owe the tax debt of many tax enlists, the total number of debts tax of the millet does not exceed the amount of state budget unpaid.

b) Time not to delay the taxpayer money calculated from the day the taxpayer must pay taxes to the day the unit uses the state budget payment of payment to the taxpayer and does not exceed the amount of time the state budget has yet to pay the taxpayer.

3. Presentation, non-slow procedure

a) The taxpayer is in the case of not having to submit the delay in accordance with the provisions at paragraph 1 This Article provides the direct management tax authority confirmation of the unit using the state budget capital on the taxpayer's unpaid tax. The number 01-BC issued with this message.

b) The tax authority issued a decision on the inspection at the taxpayer ' s headquarters, the maximum examination time of 3 working days. After the inspection, the tax agency defines:

-If the taxpayer in the case does not have to pay for the delay, the tax agency issued an announcement on the taxpayer ' s non-payment of tax.

-If the taxpayer is in the case of a slow filing, the tax agency issued a notice of the taxpayer paying tax repayment (notification of debt tax, fines and slow money) and forced the implementation of the tax administrative decision. The rules of the law.

Example:

On 20 February 2015, taxpayers A filed a GTGT tax, which was required to pay 30 million. At this point, the state budget has not paid taxpayers A amount of $100 million. After the inspection, the tax authority defines the taxpayer A in the case of not having to pay a slow payment for the $30 million GTGT tax until it is paid by the state budget.

As of March 31, 2015, the taxpayer A paid the TNDN tax, the TNDN tax amount had to submit as $80 million. At this point, the state budget has not yet paid taxpayers A $100 million. The A-tax payer continues in the case of not having to pay for the $70 million TNDN tax until it is paid by the state budget. The remaining tax money is 10 million, if the taxpayer A has not yet submitted to the state budget by regulation, it must take charge of the payment.

c) After the payment of the payment by the state budget, the taxpayer made a tax return to the state budget and informed the tax authority under the issue No. 02 /BC issued by this passage to the tax authority to have the basis of recharging debt taxes, money and money. the delay and determine the exact number of days not to pay the taxpayer's slow payment.

4. The taxpayer ' s responsibility

Taxpayers are responsible for paying taxes on the state budget soon after being used as a payment state budget for taxpayers.

5. The responsibility of the unit using state budget capital

The state budget capital use is responsible for confirming payment for the taxpayer and is accountable to the law on this validation.

6. Tax authorities

a) The tax authority that oversees the implementation of the taxpayer 's tax obligations, if the taxpayer' s discovery is used by the unit using a payment state budget but does not pay in time the tax rate is owed to the state budget the tax authority issued. Payment of the debt tax, fines and delays, which charge the delay since the date of the date of the date of the payment of the payment tax and the enforcement of the enforcement of the law to enforce the law by law.

b) The tax authority has not yet implemented the enforcement of the tax action that enforce the tax administrative decision on the non-delay case by regulation at this.

7. The responsibility of the state Treasury agency

The State Treasury Agency is responsible for coordinating with the tax authority in providing information about the state budget capital payment situation. "

11. Modified, add Article 35 as follows:

a) Modified, add 2 as follows:

" 2. Determine the amount of the delay filed for free

a) The case of taxpayers who meet natural disasters, fires, surprise accidents, epidemics: the slow amount of money filed for immunity on the amount of taxes owed at the time of the disaster, fire, surprise accidents, epidemics and the slow amount of money submitted this exemption failed. The value of property, the goods suffered.

b) The case of the taxpayer is poor: the slow amount of money is exempt from the amount of taxation that is owed at the time of the poor illness and the amount of slow money submitted this exemption does not exceed the cost of the examination, cure. "

c) The NNT case was in any other resistance: the slow amount of money filed was exemplified on the amount of tax owed at the time that it was owed at the time that the other adverse condition and the amount of slow money submitted this exemption did not exceed the value of the property, the goods were damaged. "

b) Modified, add point b.1, b.2 paragraph 3 as follows:

" b.1) The case for natural disasters, fire, sudden accident, disease, must have:

-The publication determines the extent, value of the damage to the assets of the competent agency such as the Board of Valuation issued by the Finance Department, or the professional valuation firms that offer the contract valuation services, or the Financial Department ' s valuation center;

-Text confirmation of the taxpayer ' s damage to the site of the disaster, fire, surprise accident and the time of the disaster, fire, surprise accident, the epidemic of one of the agencies, the following organization: township security, ward or UBND level. township, the ward, the management of the industrial zone, the manufacturing district, the economic zone where the natural disaster, fire, surprise accident, or rescue organization, rescue;

-The damage compensation record is approved by the insurance agency (if any);

-Profile of the organization's responsibility, the individual must compensate (if any).

b.2) The individual case with a poor illness must have confirmation that has examined the disease on the medical book, the time of confirmation of the medical examination facility established by law; the cost of the examination, the treatment is full of evidence from the prescribed; accounting costs, cure the insurance agency (if any). "

c) add paragraph 5 to Article 35 as follows:

" 5. Slow-down profile self-solving sequence

a) During the period of 60 (sixty) days from the date of the encounter of natural disasters, fire, sudden accidents, epidemics, poor diseases, or other adverse cases, the taxpayer had to set up a waive of the waive of a waive offering to the direct management tax.

b) The case case recommends for a waive delay is not fully filed under the regulation, in the time of 3 (three) working days, since the date of the filing, the tax authority must inform the taxpayer to offer a program or supplement the profile. The taxpayer must either process or add a profile in a 10 (ten) date of work from the date of the tax authority that issued the program or the addition of the case.

If the taxpayer does not complete the profile at the request of the tax authority then the taxpayer does not belong in the case of a slow exemption.

c) The case case recommends a full delay in full, in the 10 (ten) days of work since the date of receiving the filing, the direct management tax authority issued the text to the taxpayer:

C.1) The text does not approve the taxpayer ' s offer if the taxpayer is not eligible for a slow exemption.

C.2) The decision on the waive if the taxpayer is in the case of a slow down payment. "

12. Modified Article 40 as follows:

" Article 40. Completing the obligation to pay tax in case of appearance

1. The Vietnamese appear to settle abroad, the Vietnamese settled abroad, foreigners before the arrival of Vietnam to fulfill the duty of paying taxes.

2. The Immigration Enforcement Administration is responsible for stopping the publication of the individual when there is written notice or electronic information from the tax management agency about the person expected to appear unfulfilled tax obligations under the rule of law before the trial. when the scene. "

13. Modified paragraph 2 Article 54 as follows:

" 2. Tax refund profile

-A tax refund by the Agreement to avoid taxation of the two-time model number 02 /ĐNHT issued with this message.

-The original (or the photograph was corroborated) The residence certificate provided by the tax authority of the state-held state was legalised (it is noted that the object resides in the five tax counts).

-The economic contract, the contract to provide services, contract contracts, contract trusts, contract transfer contracts or contract employment contracts with the organization, Vietnamese individuals, certificates of deposit in Vietnam, a certificate of capital to the Company. in Vietnam (depending on the type of income in each specific case) there is a confirmation of the taxpayer.

-Validation of the organization, the Vietnamese personally sign the contract for time and the situation of actual activity under contract (except for the case of a tax refund for the foreign transport company).

-The authorization paper in the event of the organization, the individual authorized for the legal representation of the procedure to apply the Agreement. In case of organization, the individual is authorized to mandate the legal representative to carry out the tax refund procedure into the other object's account that requires the procedure to legalise consulegalization (if the mandate is made abroad) or the witness (if necessary). The mandate is made in Vietnam.

In the event of an organization, the individual cannot provide sufficient information or documents at the request of the Tax refund Record under the Agreement, offering a specific course at the Tax refund Paper under the No. 02 /XX_ENCODE_CASE_ONE situation Agreement above to the review tax agency, the decision. What? "

14. Modified, add Article 58 as follows:

a) Modified, add 2 as follows:

" 2. Pre-tax check-out cases

-The tax return on the rules of the international treaty that the Socialist Republic of Vietnam is a member. For the tax refund by the two-time tax avoidance Agreement of foreign transport firms, it is followed by the guidelines at the point b of Article 14 Article 2 of this Privacy.

-The taxpayer offered the first tax refund, except for the case of a personal income tax refund. Taxpayers who offer a tax refund for the first time a tax refund is a tax taxpayer that offers a refund of taxes sent to the first tax authority and subject to the subject, the case of tax refund. In case the taxpayer has a tax refund file sent to the first tax authority but does not belong to the prescribed tax refund, the next tax refund is still determined to be the first tax refund.

-The taxpayer offered the tax refund in the 02 (two) years, since the time of the alleged tax evasion, tax fraud.

The taxpayer 's case has repeatedly proposed a tax refund in the 02 (two) years, if in the first tax return offering calculated from after the time of the tax evasion behavior, tax fraud, tax authorities check the taxpayer' s tax refund records. There is no false testimony that leads to a lack of tax dollars that must submit or increase the amount of tax reimbursable at paragraph 33 Article 1 Amendment Law, additional provisions of the Tax Management Act, or tax evasion, regulatory tax fraud at Article 108 Law Management Law. tax and paragraph 34 Article A amended law, which adds some of the provisions of the Tax Management Act, the next tax refund, your tax refund records. Taxes are not checked before the tax returns. The case finds the next tax refund, the taxpayer still has misconduct on tax refund records, tax evasion, regulatory tax fraud at 33 Article 1 Amendment Law, which complements some of the provisions of the Tax Management Law, Article 108. The Tax Management Law and the 34-Article 1 Amendment Act, which adds some of the provisions of the Tax Management Act, the filing of a refund of the tax returns subject to a pre-completed audit subject 2 (two) years from the time of the tax evasion trial, fraud. Tax.

-Goods, services in the taxpayer ' s tax refund records do not perform payment transactions through a regulatory bank, including goods, domestic purchases, and goods, export services, and import services. This regulation does not apply to GTGT tax refund records, namely: The case of goods, services in the filing order the GGTGT tax refund case does not make payment through the bank under the regulation of the GTGT tax law then the tax authority does not take control. book at the taxpayer ' s headquarters before the tax refund and process of not paying the GTGT tax on the number of GTGT taxes associated with the goods, this service.

-Business mergers, merge, division, separation, dissolution, bankruptcy, acquisition of ownership, termination of operations; delivery, sale, stock, leasing of state-owned enterprises.

-The expiration of the deadline by the tax authority ' s written notice but the taxpayer does not process, add the tax refund record; or have the solution, the second addition but does not prove that the tax number is already true. This regulation does not apply to the goods section, qualified services, and regulatory tax returns. "

b) The addition of paragraph 4 is as follows:

" 4. Post-tax refund checks on previous tax refund records, post-examination

a) The post-tax examination must be made in the term of 01 (one) year, since the date of the tax refund decision on the following cases:

-The second-year continuous-year secularable business facility has either a tax refund or a number of losses exceeding the equity holder to the prior year before the year of the tax refund decision. The number of holes identified according to the business income tax decision profile; the case with the inspection of the inspector, the examination of the authority of the state governing body, the number of holes identified according to the inspection, examination.

-Business facilities are taxed from real estate business, commercial business, services. The case of a combined business manufacturing facility does not separate the amount of tax completed from the real estate business, trade, services that have a turnover rate of real estate business, trade, service on total business, and business. The income of the entire business production facility of the business production facility of the tax rate suggests a refund of over 50% or more, the post-completion examination of the year, since the date of the tax refund decision.

-The business base changes the headquarters from 02 (two) to the next 12 (twelve) months from the date of the return of the tax return.

-The business base has an unusual change in tax revenue and the tax number is completed in the period 12 (twelve) months, since the date of the return of tax returns.

-Foreign carriers offer a tax refund by the two-time tax avoidance Agreement.

b) For the non-regulation case at this point, the post-tax examination is done under the principle of risk management in the term 10 (ten) years, since the date of the tax refund decision. "

What? 3. Revisable, add some of the Information of the Digital 39 /2014/TT-BTC March 31, 2014 51 /2010/NĐ-CP May 14, 2010 and Decree No. 04 /2014/ND-CP January 17, 2014 The Government provides for the bill of sale of goods, which provide services as follows:

1. Fix 1 Article 4 points as follows:

" k) The bill is expressed in Vietnamese. The case needs to write more foreign letters the foreign letter is placed on the right in parentheses () Or put it in the line of Vietnamese and have a smaller size than Vietnamese.

The number of digits on the invoice are the natural digits: 0, 1, 2, 3, 4, 5, 6, 7, 8; The seller is selected: after thousands, millions, trillion, and billions, and the number of digits after the order of the order (.) The number of unit numbers or using the natural number marker is a comma (,) after the digit of thousands, million, trillion, trillion, and the use of dots (.) after the number of single digits in the accounting;

The total payment cash flow on the invoice must be written in the letter. The text on the bill is a non-signature Vietnamese script, and the unmarked writing on the bill must not lead to a misunderstanding of the contents of the bill.

Each single sample used by an organization, the individual must have the same size (except for the case of a single-print order on a machine that is printed from a scroll paper that does not necessarily define the length, the length of the invoice depends on the length of the sales portfolio). "

2. Modified the bottom line of the bottom line b 1 Article 6 as follows:

"-There is a document offering to use a self-printing bill (Form 3.14 Annex 3 issued by this message) and is directly validated by the direct management tax authority. On the five-day period since the receipt of the business's offer, the direct management tax authority must have an opinion on the condition of using the corporation's self-printing bill (Form 3.15 Annex 3 issued by this Information).

In the case after five days of working body tax management without writing, the business is used in self-printing bills. The head of the tax authority is responsible for not having an opinion in the business of paying the business. "

3. Additional paragraph 4 on Article 7 as follows:

" 4. The taxpayer (including both the organization and the individual) the business of a tax-high risk of tax is invoking an electronic bill and sending information on the invoice by electronic method to the tax authority to receive a bill of invoices from the tax authority. The cases must use the e-invoking bill with the authentication code of the tax authority made in accordance with the Ministry of Finance ' s own guidelines. "

4. Fix the final gauge b 1 Article 8 as follows:

" For a five-day period of work since the organization's offer, the business, the direct management tax authority must have a notification of the use of the printed invoice (Form 3.15 Annex 3 issued by this Information).

In the case after five days of working body tax management without writing, the business is used in printed invoices. The head of the tax authority is responsible for not having an opinion in the business of paying the business. "

5. Fix 2 Article 9 as follows:

" 2. The announcement content of the invoice is: the unit name released invoices, tax code, address, phone, single types of issued invoices (invoice type names, invoice symbols, invoice number symbols, date of use, issue number of notifications issued (from) number ... to number ...), the name and tax code of the invoice print business (for the invoicing invoice), name and tax code (if any) of the organization's supply of single-print software (for self-printing invoicing), name and tax code (if any) of the intermediated organization provides a solution. Electronic invoicing (for electronic invoicing); the date of the release of the message, the name, the signature of the representative under the law and the sign of the unit.

In the case of banks, credit organizations, and bank branches, the credit organization using the use of the transaction and the receipt of a self-printing service, sent a bill to release the invoice with a sample bill to the management tax authority, registering the creation structure. the invoice number, not registered to the number of releases.

For the invoice numbers that have made the release notice but have not yet used the available print name, address on the invoice sheet, when there is name change, address but no changes to the tax code and direct management tax authority, if the business organization still has the need. The use of invoking invoicing, the new address next to the name of the name, is already printed to continue using and sending information adjuvations at the receipt of the invoice to the direct management tax (figure 3.13). Appendix 3 issued with this message.

In the event of a change in business address, which leads to a change in direct management tax, if the organization has the need to continue using the number of unemployed bills, it must report the use of the invoice to the tax authority. and stamp the new address on the invoice, send the unusable invoice sheet (sample 3.10 Annex 3 issued by this message) and the information adjustment notification at the receipt of invoices to the tax authority where the move comes (in which the invoice number is specified). published unusable, will continue to use). If the organization does not have the need to use the released bill, it is not used to use the unusable number of invoicing and announces the result of the invoice of the invoice with the tax authority, and to make the announcement of releasing new invoicing with the agency. Tax on the move.

In the event of a change in content announced, the business organization must implement a new release notification in accordance with this clause. "

6. Add 2 to Article 14 as follows:

" 2. Taxpayers (including organizations and individuals) business in the area of restaurants, hotels, supermarkets and some goods, other services that use a cash system system, the sales software installation system to pay for, making connections to the agency, the company said. taxes to send information to the tax authority on the deployment route of the tax authority. "

7. Modified, add Article 16 as follows:

a) Modified, repleny point b 1 Article 16 (modified, added at paragraph 3 Article 5 Digital) 119 /2014/TT-BTC ) as follows:

" b) The seller must create a bill when selling goods, services, including cases of goods, services used for promotion, advertising, samples; goods, services used to give, vote, donate, exchange, pay on salaries for workers (except for physical goods). Internal transfer, internal consumption to continue production process.

The content on the bill must be true of the economics of the birth; not to be removed, corrected; be used with the same color, the type of ink that does not fade, does not use red ink; the digits and the writing must be continuous, uninterrupted, not written or printed on the print. available and cross the empty part (if any). The case of a single-print or a single-printed bill is set up by a computer if there is a blank part on the invoice, not cross-cross. "

b) Modified, add point b 2 Article 16 as follows:

"b) The Name, Address, Tax Number of the seller", "name, address, tax code of the buyer"

The seller must record the standard "tax code" of the buyer and seller.

The "name, address" address of the seller, the buyer must be fully written, the case for an abbreviation must ensure the correct identification of the buyer, the seller.

In the name case, the buyer address is too long, on the bill the seller is shortened to a number of common nouns such as: "Phong" to "P"; "District" to "Q", "City" to "TP", "Vietnam" to "VN" or "Shares" as "CP", "Limited liability". "Limited", "industrial zone" to "KCN", "production" to "SX", "Branch" to "CN" ... but must ensure full of the number of houses, street names, wards, townhouses, districts, districts, cities, identified as name, business addresses and in line with business registration, Tax registration of the business.

The case of a sales organization with a direct unit of direct sales tax code, name, address, tax code of the subordinated unit. Where the unit of subordination does not have a tax code, the tax code of the headquarters is not available.

In case of sale of goods, services supply from 200,000 or more each time, the buyer does not take the invoice or does not provide a name, address, tax code (if any) then create the invoice and specify "the buyer does not take the invoice" or "the buyer does not." the name, address, tax code.

For oil retail units alone, if the buyer does not require a single invoice, the unit end of the unit is required to share a single invoice for the total sales of buyers who do not get the invoice for the day.

The case of the invoice is a name of the name, the buyer address, but the correct number of the buyer tax code, the parties to the editor, and not to establish the custom. Other cases of invoice have another error made in the direction of Article 20 of the Digital Notice. 39 /2014/TT-BTC of the Treasury Department. "

8. The executive attached to this message the following templates:

a) Form of invoice release notification (model TB01/AC) type for the organization, the replacement business for the invoice release notification pattern (model TB01/AC) issued with the Digital Information Release 39 /2014/TT-BTC March 31, 2014 of the Ministry of Finance.

b) The invoice release notification (sample TB02/AC) type for the Tax Service replaces the invoice release notification pattern (sample TB02/AC) issued with the Digital Information 39 /2014/TT-BTC March 31, 2014 of the Ministry of Finance.

c) The report on the identification/delivery of invoices (BC01/AC denomination) substitution for the Report Template on the receipt of the invoice print software (BC01/AC) issued with the Digital Information 39 /2014/TT-BTC March 31, 2014 of the Ministry of Finance.

9. Modified, add 2.4 Annex 4 as follows:

" 2.4. Use of invoicing, magnetic evidence for goods, promotional services, advertising, samples, for, for example, giving up to the manifest organization, paying the GTGT tax in a deductible method:

a) For products, goods, services that are used to be used by law in terms of trade law must be invoicing, on the invoice of the name and quantity of goods, which are clear as goods, advertising, patterns, and execution in accordance with the guidelines of the law. The GTGT tax.

For goods, services used to give, vote, gift, exchange, pay payers to a worker who must create a single GTGT (or sales invoice), on a bill that fully records and tax GTGT tax as a bill of sale goods, services to customers. -Yeah.

What? 4. Effect of execution

1. This message has enforced effect since the date of law. 71 /2014/QH13 about the amendment, adding some of the provisions of the Tax Laws and Digital Decree 12 /2015/NĐ-CP December 12, 2015 of the Government of the government detailed the implementation of the Amendment Act, which complements some of the provisions of the Tax Laws and amendments that add some of the provisions of the Tax Decree to take effect.

2. For the contract to buy machinery, the specialized equipment serves to produce pre-signed agricultural production effective date of the applicable law. 71 /2014/QH13 (the types of machines prescribed at Section 11 Article 10 of the Digital 219 /2013/TT-BTC modified, supplemated at the 2 Article 1 of this message) but the time of the transfer of ownership, the right to use after the Law Day 71 /2014/QH13 In effect, the applicable parties are in accordance with the provisions of Article 2 of this message.

3. For the contract to close the outbound vessel signed on 1 January 2015 at the cost of the GGTGT tax but by the time of December 31, 2014, the delivery at which the time was completed, the actual table after 1 January 2015 the entire ship value struck. It ' s on the ground, and it ' s going to follow the instructions on the Article 2 of this message.

4. Repeal the contents related to the Single List, certificates from the goods, services, sales, and regulatory content of the rate when determining the revenue, the tax price at:

-Private. 05 /2012/TT-BTC 05/01/2012 of the Ministry of Finance Guide to numerical decree 26 /2009/NĐ-CP March 16, 2009 and Decree 113 /2011/ND-CP December 8, 2011, the Government rules out certain provisions of the Special Consumption Tax Act.

-Private. 219 /2013/TT-BTC December 31, 2013 of the Ministry of Finance directed the implementation of the Value Added Tax Law and Digital Decree 209 /2013/NĐ-CP December 18, 2013 of the Government rules out details and guidelines that implement some of the value added Tax Law.

-Private. 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP July 22, 2013.

-Private. 119 /2014/TT-BTC August 25, 2014 of the Ministry of Finance amended, complements some provisions of the Digital Information 156 /2013/TT-BTC 06/11/2013, Digital News 111 /2013/TT-BTC August 15, 2013, Digital News 219 /2013/TT-BTC December 31, 2013, Digital News 08 /2013/TT-BTC October 10, 2013, 85 /2011/TT-BTC June 17, 2011, Digital News 39 /2014/TT-BTC March 31, 2014 and Digital News 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance for reform, simply tax administrative procedures.

5. For the Notice of Free Notice, a reduction in tax cuts by the Agreement has been filed for the tax authority before this is in effect, the agency of the foreign transport company in Vietnam or the representative office of the foreign transport airline carrying out the storage of the following: Records, documents, regulations, regulations on this account.

6. During the execution, if the relevant documents mentioned at this message were modified, added or replaced, the new text was modified, added or replaced.

What? 5. Responsibility

1. The People's Committee of the Provinces, the Central City of the Central Committee, directed the authorities to implement the correct implementation of the government and the guidelines of the Ministry of Finance.

2. The tax authority provides a common sense of responsibility, instructs organizations, individuals to follow this information.

3. Organization, the personal subject of this Smart Adjustment Object performs in the direction of this message.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.