Circular 3/2015/tt-Btc: Guide To Value Added Tax And Tax Administration In Decree No. 12/2015/nd-Cp Dated February 12, 2015 The Government Detailing The Revised Law Enforcement, Additional M. ..

Original Language Title: Thông tư 26/2015/TT-BTC: Hướng dẫn về thuế giá trị gia tăng và quản lý thuế tại Nghị định số 12/2015/NĐ-CP ngày 12 tháng 2 năm 2015 của Chính phủ quy định chi tiết thi hành Luật sửa đổi, bổ sung m...

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CIRCULAR Guide to value added tax and tax administration in Decree No. 12/2015/ND-CP dated February 12, 2015 the Government detailing the implementation of the law on amendments and supplements to some articles of the law on tax and amending and supplementing a number of articles of the Decree about taxes and amendments supplement some articles of circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of Finance on the Bill of sale of goods, provision of services _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law the tax management of 78/2006/QH11 and Act No. 21/2012/QH13 amending and supplementing a number of articles of the law on tax administration;
The base value added tax Act No. 13/2008/QH12 and Act No. 31/2013/QH13 amendments and supplements to some articles of the law on value added tax;
Pursuant to the law No. 71/2014/QH13 amendments and supplements to some articles of the law on taxes;
Pursuant to Decree No. 51/2010/ND-CP on 14/5/2010 and Decree No. 04/2014/NĐ-CP on 17/1/2014 of the Government regulations on the Bill of sale of goods, provision of services;
Pursuant to Decree No. 83/2013/ND-CP on 22/7/2013 details the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulation in details and guiding the implementation of some articles of the law on value added tax;
Pursuant to Decree No. 12/2015/ND-CP on 12/2/2015 detailing the Government's enforcement of the law on amendments and supplements to some articles of the law on tax and amending and supplementing a number of articles of the Decree about taxes;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the tax Bureau, the Minister of Finance shall guide the implementation of value added tax (VALUE ADDED), tax management and Bill of sale of goods, provision of services as follows: article 1. Amendments and supplements to some articles of the circular No. 219/2013/TT-BTC dated 31/12/2013 financial Ministry's guidelines for implementing value added tax Act and Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulations and enforcement guide details some of the value added Tax law (amended Supplement circular No. 119/2014/TT-BTC on 25/8/2014 and circular No. 151/2014/TT-BTC on 10/10/2014, the Ministry of Finance's) as follows: 1. Amend paragraph 1 article 4 as follows: "1. agriculture products (including the products of forest planting), livestock, fisheries, aquaculture, seafood caught not yet processed into other products or only through the Organization's regular preliminary personal, self-produced, catching and selling out at the stage of import.
New products through processing is usually new products are cleaned, peeled, dried, drying, grinding, grind the rind removed, rubbing the rind removed, split, split the lemon, sliced, salted, preserved cold (chilled, frozen), preserved by the gas sunfuro, preserved as the method for chemicals to prevent rot, soak in a solution of sulfur or soaking in a solution of other conservation and preservation through forms usually the other.
Example 2: A company contracted to pig with company B in the form of company B to A breed, feed, veterinary, company A, company B sells pork products, the money the company received from raising pigs and pig products A company Affairs , on sale for the company B in the object is not subject to VAT.
Pork products company B got back from A company: If the company B sold pork (raw) or fresh pork products then sold subject to not subject to VAT, if company B put pork on processed into products such as sausages, smoked meats, sausages or other processing products, the product sold out in object subject to VAT under the rules. "
2. additional account 3a in article 4 as follows: "3a. Manure is organic fertilizers and inorganic fertilizers such as nitrogen, fertilizer (urea), manure NPK fertilizers, mixed, phosphate fertilizer, potash; microbial fertilizer and other fertilizers;
Food for livestock, poultry, aquatic products and food for other pets, including the type of product was over processed or unprocessed bran dry, oil residue, such as the kind, fish flour, powder, flour, shrimp and other food for livestock, poultry, aquatic products and other pets additives, feed (premix, as active substances and substances carried) as defined in paragraph 1 of article 3 of Decree 8/2010/ND-CP on 5/2/2010 of the Government on the management of feed and item 2, clause 3 article 1 circular No. 50/2014/TT-BNNPTNT on 24/12/2014 of the Ministry of agriculture and rural development;
Off-shore fishing vessels as ships have a capacity of main machine from 90CV or over worked harvesting or logistics services serving seafood exploitation; machinery, specialized equipment serving the mining, preservation products for the fishing vessel has a total capacity of main machine from 90CV or over worked harvesting or logistics services serving seafood exploitation;
Machinery, specialized equipment served for agricultural production including: soil; Harrow; milling machines; Creaser; your original canvas; levelling equipment field; seeders; your dental implants; sugarcane planters; carpet plate production system; hillers, cultivators, air, fertilizer, manure, Ian; air, spraying plant protection; machines for harvesting rice, corn, sugarcane, coffee, cotton; sugar beet harvesting machines, fruit, roots; tea tea picking machine, wood cutting machine; your plucking rice threshing; peeling machine Steelhead tẽ kernels; Air tẽ corn; breaker soybeans; Peanut peeler; rubbing coffee pods; air preparation equipment, coffee maker, wet paddy; drying of agricultural products (rice, corn, coffee, pepper, ...), seafood; Air collectors, sugar cane, rice, straw caught on; incubator hatching eggs, poultry; harvesters of grass, grass, straw packing machine; milking machines and other specialized machines. "
3. Amendments, supplements art. 8 article 4 (amended and supplemented in article 8 circular No. 151/2014/TT-BTC on 10/10/2014, the Ministry of Finance's) as follows: "a credit level) services include:-forms for lenders;
-Discount, discount of republished transfer tools and other valuable papers;
-Bank guarantee;
-Financial leasing;
-Credit card issuance.
The case of credit institutions collect fees related to credit card payments from customers in the process-level service credit (card issuing fee) under the regulation of the credit organization for clients such as the repayment before maturity, repayment of delay penalties , debt restructuring, loan management and other fees in the process of credit subject to not subject to value added tax (the VALUE ADDED).
 Card transaction fees typically are not in the process of credit as the charge level again the pin for credit card fee, provide a copy of the transaction invoice, claiming reimbursement of costs when using the card, fees reported stolen, lost credit card, credit card cancellation fee, credit card type conversion fee and other fees subject to subject to VAT.
-Factoring in water; how international payments for banks are allowed to perform international payments;
-Sale of property secured loan due to credit institutions or by the Agency to enforce the judgment or order which borrower to sell the secured property as authorized by the lender to repay the secured loans, specifically: + secured loan assets sold the property in secured transactions have been registered with the competent authority under the provisions of the law of register the transaction secure.
+ The disposal of property secured loan made under the provisions of the law of secured transactions.
The case most of the time the repayment of the secured property, who do not have the ability to repay and to hand over the assets for credit institutions to credit organizations handle the property secured loan under the provisions of the law, the party performing the procedure to hand over the secured assets under the provisions of the law is not billed RATES.
The case of credit institutions receive the secured property to replace the implementation obligations of repayment the credit institutions made increased property value accounting production business under the rules. When the credit institution sells the property that serves business activities if the object in the property subject to VAT, the credit institution must declare VAT, payment as specified.
Example 3: in March 2015, A business is a business establishment filed VAT under the mortgage deduction method of lines, machines and equipment for loans at Bank B, the loan period is 1 year (repay is on 31/3/2016). To 31/3/2016, A business cannot afford to repay and to hand over assets to Bank B, when you hand over your assets, A business is not billed. B Bank selling the property secured loan to debt collection, the property sold subject to not subject to VAT.
Example 3a: December, 2014, Enterprise B is base business filed tax mortgage deduction method of factory on land and land use rights for loan at commercial banks, loan period is 1 year, repayment is due on December 15, 2016, the commercial bank C and B business has secured transactions registry (mortgages on land and buildings land use) with the competent authorities. To date 15/12/2016, Enterprise B does not have the ability to pay debt and commercial bank C has agreed to accept the award writing corporate B sold the factory to pay bank debt, December 1, 2017, Enterprise B factory sale to repay Bank sale in the factory object is not subject to VAT.
-Services provided by credit information unit, held in State banks provide the credit institutions to use in the supply of credit operations in accordance with the law on the State Bank.
Example 4: organization X is in CBF are the State Bank allowed to perform services provides credit information. 2014 X organization, signed a contract to provide credit information for a number of commercial bank credit supply operations service and service activities of commercial banks, the turnover from services that provide credit information service level credit activities subject to not subject to VAT revenues from services to provide credit information service activities of commercial banks under the provisions of the law on the State Bank subject to bear the VAT with tax rate of 10%.
-Other forms of credit granted under the provisions of the law. "
4. additional point a, a 9 to a 10-paragraph article 7 as follows:

"a. 8) cases where business establishments received the capital contribution by the land use right of the Organization, the individual under the provisions of the law of the land prices are excluding tax value is the price stated in the contract. The case of the transfer of land use right price is lower than the price the land received the capital contribution shall only be deducted under the land transfer price.
a. 9) base case real estate business contracts with individual households and farmland to swap the land into agricultural land in this swap, consistent with the provisions of the law of the land when land in for households, personal computer prices, VAT is the transfer price minus (-) land prices are deducted under the regulations. The transfer price is price compensation corresponds with an area of agricultural land is recovered by methods approved by the competent authorities. "
5. Modify the first row tiles article 9 paragraph 3 as follows: "3. The cases don't apply a tariff of 0% include:-offshore reinsurance; technology transfer, intellectual property rights assignment abroad; the transfer of capital, credit, stock investment abroad; derivative financial services; postal services, Telecom pm go abroad (including telecommunication services provided to individual organizations in the tax-free; provide mobile scratch card code, the denomination has taken abroad or put into tax-free); export products, mineral resource extraction has not yet processed into other products; tobacco, alcohol, beer import then export; goods and services provided to individuals not registered business in tax-free zones, except in the cases prescribed by the Prime Minister.
Tobacco, alcohol, beer import then export then export not computer output VAT but not deduct input VAT. "
6. Amend paragraph 2 article 10 as follows: "2. The ore for the production of fertilizers; smoking pesticide and growth stimulant pets, crops including: a) the ore for the production of fertilizers is the iron ore as raw materials to produce fertilizer as Apatít ore used to produce fertilizer, soil microbial fertilizer made of mud;
b) pesticide Medications include drugs under the plant protection plant protection drugs list by Ministry of agriculture and rural development and the other pesticide;
c) The pet growth stimulant, crops. "
7. Repeal of paragraph 3 and paragraph 10 10.
8. Modify, Supplement 11 article 10 Clause as follows: "11. Medical instruments and equipment, including machinery and devices for health such as: the type of soi, projection, taken to examination and treatment; the devices, devices for keyhole surgery, wound treatment, ambulance cars; blood pressure meters, heart, veins, blood transfusions and instruments; needle pump; contraception instruments and tools, specialized equipment for other medical validation of the Ministry of health.
Cotton, bandages, medical tape and gauze health hygiene; smoking prevention, healing include medication of finished products, raw materials, excluding food functions; vaccines; medical products, distilled to injections, infusions; clothing, hats, masks, hopea Ferrea pecking, gloves, shoe covers, under the covers, towels, gloves for medical use, the bag place the chest and skin fillers (not including cosmetics); materials, chemicals, medical sterilization as confirmed by the Health Ministry. "
9. Amendments, supplements article 14 as follows: a) modify item 2 article 14 as follows: "2. the input Vat of goods, services (including fixed assets) used simultaneously for production, business goods, taxable services and is not subject to VAT shall only be deducted the input VAT number of goods services, manufacturing, trading of goods and services subject to VAT. Business establishments to private accounting input VAT was deductible and non-deductible; where does the private accounting, the input tax deduction calculated according to the rate (%) between the revenue liable to VAT, revenue is not declared, the submission of VAT compared with total sales of goods and services sold out including the revenue is not declared, the tax is not the private accounting.
Base business goods, taxable services and is not subject to VAT, monthly/quarterly interim distribution of VAT of goods, services, the fixed assets purchased to be deducted in the month, quarter, year end base business performs computer allocation of input VAT deduction of years to enumerate the input VAT adjustment was provisionally allocated by month/quarter deduction. "
b additional clause 14a) in article 14 as follows: "14a. Number of input value added tax of goods, services, property, fixed service for the production of fertilizers, machinery, specialized equipment served for agricultural production, ships off-shore fishing, cattle feed, poultry, aquatic products and food for other livestock consumed in water are not declarations that deduction, calculated into costs are deducted in determining taxable income business income, subtract the value of the goods, services, the fixed assets purchased in shown on the invoice value vouchers filed VAT import stitch arising before January 1, 2015 to meet conditions to deduct tax refund, and in reimbursement under the provisions of article 18 circular No. 219/2013/TT-BTC dated 31/12/2013 and this circular. "
10. Amendments, supplements article 15 (amended and supplemented in circular No. 119/2014/TT-BTC on 25/8/2014 and circular No. 151/2014/TT-BTC on 10/10/2014, the Ministry of Finance's) as follows: "article 15. Conditions to deduct input value added tax 1. Have bills the added value of goods and services purchased on or certificate from the value added tax to import sewn or vouchers submitted VAT instead of the foreign side, under the guidance of the Ministry of finance to apply for foreign organisations without legal personality Vietnam and foreign business or personal income arising in Vietnam.
2. payment vouchers not used cash for goods, services purchased (including goods imported) from twenty million or over, except in the case of the value of goods and services imports once valued under twenty million, goods, services purchased on each track bills under twenty million by price has VAT and motor case business of importing goods as gifts, gifts of individual organizations abroad.
Payment vouchers not used cash including bank payment voucher and payment vouchers not used other cash instructions in clause 3 and clause 4 of this Article.
3. Proof of payment by the Bank are understood to have documents proving the transfer of money from the account of the buyer to the seller's account (the account of the buyer and the seller's account to the account is already registered or notified with the tax authorities. The buyer does not need to register or notify the tax authority loan accounts in credit institutions use to payments to suppliers) opened at the institutions providing payment services according to the payment type consistent with the provisions of the current law as Czech the credentials, or credentials, order currency, thanks to currency, bank cards, credit cards, cell phone sim (for electronics) and other payment forms under the rules (including the case of the buyer for payment from the account of the buyer to the seller account entitled the private business owner or buyer of payments from the account of the buyer entitled to private enterprise owners account the seller if the account was registered with the tax authorities).
a) certificate from the purchaser filed cash on account of the seller or payment vouchers in the forms do not match with the provisions of the current law are not eligible to be deducted, the VAT refund for goods, services purchased from twenty million.
b) goods, services purchased on each track Bill from twenty million or more by price has VAT if no payment vouchers through the Bank shall not be deducted.
c) for goods, services purchased deferred installment, worth of goods and services purchased from twenty million over, business establishments based on the contract to buy the goods, writing services, value added invoices and payment vouchers through the Bank of goods , deferred purchase service, contributes to enumerate, tax deductible input value. Case bank payment voucher do not yet to the point of payment under the contract, the business still to be declared, the tax deduction of the input value.
The case when the payment, business establishments, no payment vouchers through the Bank, the business must declare, reduction of VAT was deducted for the value of goods and services without payment vouchers through the Bank in the period incurred the payment in cash (including in the case of the tax authorities and the competent authorities decision was inspected, checked tax period has incurred VAT was deducted, subtracted).
4. The case of non-cash payments to deduct input VAT including: a) case goods, services purchased on according to the method of clearing between the value of goods and services purchased on the value of the goods or services sold, borrowed items that this payment method are specified in the contract, they must have a collation of data and confirmed between the two sides about the clearing between goods, services purchased on goods or services sold, borrowed. The case compensated the owes through third parties to have the minutes offset the debt of three (3) side as a base tax deductions.
b) where goods, services purchased to offset the debt manner as loans, borrow money; deduct the debt through third persons that this payment method are specified in the contract, they must have the loan contracts, borrow money in the form of text that was created earlier and there vouchers to transfer money from the account of the lender to the borrower's account for cash loans including the case compensated between the value of goods , services purchased with funds that support the seller to the buyer, or buyers thanks to the genus households.

c) where goods, services purchased on authorized payment through a third party bank payment (including the case the seller requires the buyer payment via bank to a third party specified by the seller) then the payment authorization or payment to third parties as directed by the vendor must be specified in the contract under text and the third party is a legal person or people are operating under the provisions of the law.
The case after performing the above forms of payment that the remaining value be paid by funds worth between 20 million and above are tax deductible only for cases where there bank payment voucher.
d) where goods, services purchased to be paid via the bank account of a third party in the State Treasury to implement coercive measures by collecting money and property by individuals holding (as determined by the competent State agencies) is also deducted the input VAT.
For example: 68 companies A purchase of the company B and company A is owed the money of the company b. company B however are owed taxes to the State budget. Pursuant to the law of the tax administration, tax authorities made money, the company's assets by A holding company to enforce the decision of the tax administration, when A company transfers into the account currency is also considered budget payments through the Bank, the number of input VAT corresponding to sales of goods bought on is declared , deductible.
For example, 69: company C made economic contract with company D of the supply of goods and company D are owed money the company's goods c. make the decision of authorized State agencies on the full amount of revenue requirement that D company are owed the company C to transfer on account of the competent State Agency Open in the State Treasury to settle "disputes on sale of goods contract" between company C and partners.
When the company D moved pay the amount on account of the competent State agencies (funds are not specified in the contract of sale between companies C and D company) then this case also considered the payment through the Bank, the number of input VAT corresponding to sales of goods bought on is declared , deductible.
5. in case of purchase of goods and services of a provider of value under twenty million but buying several times in the same day has the total value from twenty million or above are tax deductible only for cases where there bank payment voucher. The provider is the taxpayer have tax code, direct testimony and submission of VAT.
The case of the taxpayer's business establishments have the store is dependent units general use tax code and model bill of business establishments, the invoice has the goal of "store" to distinguish their stores and business establishments have the seal hanging of each shop, each shop is a supplier. "
11. Modify, Supplement b 7 article 16 paragraph 3 as follows: "b. 7) the case (unless the individual is foreign) payment from current account opening in foreign credit institutions in Vietnam, then the payment shall be stipulated in the contracts (annex or contract adjustment-text if available). The payment voucher is the paper report of the export side of the Bank on the amount received from the current account of the foreign buyers have signed contracts.
The case for the foreign buyers are private business and the payment through current account of private business owners opened at credit institutions in Vietnam and are specified in the contracts (annex or contract adjustment-text if available) shall be determined to be paid through the Bank.
Tax authorities when examining the deduction, the tax refund for export goods payment through current account, it should coordinate with the credit institution where the foreign buyers open accounts to ensure the payment of the money transfer, done for the right purpose and in accordance with the provisions of the law. The entry to bring money across the border must clearly declare the amount carried is payment specific to each contract for the sale of goods and export goods declaration; at the same time present the contract for the sale of goods, the export declaration to the customs officials examined, collated. The case of the entry is not foreign business representatives directly signed purchase contracts with Vietnam, the business must have authorization (Vietnamese translation or English, together with the originals of the border gate adjoining) of the Organization, foreign individuals signed the purchase agreement stated above. This authorization applies only once money into Vietnam and must specify the amount of money brought in by the specific purchase contract. "
12. additional amendments to article 18 as follows: a) modify, supplement paragraph 3 as follows: "3. the VAT Refund for project a) active business establishments in VAT payers according to the method of deduction have investment projects (except investment project to build homes for sale) along the the city, being in the investment phase, the base business declaring private investment project and have to switch input VAT of investment projects to offset the VAT of production and business activities are conducted. VAT number be the transfer of the project to the maximum number of tax of the production and business activities in the period of business establishments.
After the offset if the input VAT number of projects have not been deducted out from 300 million or over shall be VAT refund for investment projects.
After the offset if the input VAT number of investment projects that have not been deducted out 300 million smaller then the switch on the input VAT number of investment projects of the next declaration.
In the case of States, the Declaration of business establishments have a VAT number inputs of production and business activities have not been exhausted and deductible input VAT number of investment projects, the business tax is completed according to the instructions in paragraph 1 and paragraph 3 of this article according to the regulations.
For example 74: Company A has head office in Hanoi, in March 2014, companies have investment projects in Hanoi, the project is in the stage of investment, the company made A private declaration VAT input of this investment project. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 900 million. A company must offset 500 million VAT input of project investment with tax of the production and business operation are made (900 million), so that A company VAT number have to filed in the tax period in April 2014 is 400 million.
For example, 75: company B has headquarters in Haiphong, March 2014, companies have investment projects in Haiphong, the project is in the stage of investment, the company B made a private declaration VAT input of this investment project. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 200 million. The company B must compensate 200 million VAT input of project investment with tax of the production and business activities are performed (200 million). So, the tax period April 2014 the company B has the input VAT number of projects not yet deducted off is 300 million. B company was considering VAT refund for investment projects.
For example: 76 C company headquartered in Ho Chi Minh City, March/2014, the company investment project in Ho Chi Minh City, the project is in the stage of investment, the company C made a private declaration VAT input of this investment project. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 300 million. Company C is clearing 300 million VAT input of project investment with tax of the production and business operation are done (300 million). So, the tax period April 2014 C company VAT number of projects not yet deducted off is 200 million. Company C isn't in the case of VAT refund consideration for investment projects, company C made the 200 million transfer to the VAT number of the investment project of the Declaration in may 2014.
For example: 77 D company is headquartered in the city of Da Nang in March 2014, companies with investment projects in the city of Da Nang, the project is in the stage of investment, the company D performed the private declaration VAT input of this investment project. April 2014 input VAT number of the project is 500 million; VAT number not yet deducted out of business activities that the company is implementing is 100 million. So, in the period April 2014, the input VAT number of investment projects (500 million) in the case of VAT refund consideration for investment projects, VAT number not yet deducted off of the production and business operation are made (100 million) is the complete review of VAT as specified in paragraph 1 of this article.
b) cases where business establishments are operating in VAT payers according to the method of deduction have new investment projects (except investment project to build homes for sale) in the province, the central city in different provinces, the city, the main headquarters are in the investment phase is not yet in operation Yet, business registration, tax registration yet, the base business set up a private tax records for the project at the same time to switch input VAT of investment projects to offset the VAT of production and business activities are conducted. VAT number be the transfer of the project to the maximum number of tax of the production and business activities in the period of business establishments.
After the offset if the input VAT number of new investment projects have not been deducted out from 300 million or over shall be VAT refund for investment projects.

After the offset if the input VAT number of new investment projects not yet deducted off 300 million smaller then the switch on the input VAT number of investment projects of the next declaration.
In the case of States, the Declaration of business establishments have a VAT number inputs of production and business activities have not been exhausted and deductible input VAT number of new investment projects, the business tax is completed according to the instructions in paragraph 1 and paragraph 3 of this article according to the regulations.
Particularly for important national projects by Congress to decide the investment policy and regulation standards project did not make the move that made by the Finance Ministry's own instructions.
The case of a business establishment have decided to set up the project management or close affiliates in the central cities, the other with the city, the main headquarters for on behalf of taxpayers to directly manage one or more projects in many localities; Project management, branch has the seal as prescribed by law, kept the books and vouchers under the provisions of the law on accounting, have accounts deposited at the Bank, tax and registration have been granted tax code then the project management committee, the branch must file a tax return private tax refund, with local tax offices where tax registration. When the investment project to form the finished business and complete the procedure on business registration, tax registration, business establishments, is home to general investment projects of value added tax, value added tax did, value added tax amount has not yet been finalized by the project to hand over the newly established business to business the new business tax, declaring and proposed value added tax refund in accordance with the tax agency to direct management.
The investment project was completed VAT as specified in paragraph 2, paragraph 3 of this article is the project to be approved by the competent authority under the provisions of the law on investment. The case of projects not subject to being approved according to the provisions of the law on investment, the investment projects must have been authorized to approve investment decisions.
For example: Company A has 78 headquarters in Hanoi, in March 2014, companies with new investment projects in Hung Yen province, the project is in the early stages, not yet in operation, yet the business registration, tax registration yet, A company that made the private declaration VAT input of this investment project in Hanoi on the VAT declaration for projects investment. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 900 million. A company must offset 500 million VAT input of project investment with tax of the production and business operation are made (900 million), so the company A longer pay period in April, 2014 is 400 million.
79 examples: company B has headquarters in Haiphong, March 2014, companies with new investment projects in the Pacific, the project is in the early stages, not yet in operation, yet the business registration, tax registration yet, company B made a private declaration VAT input of this investment project in Haiphong on the VAT declaration for projects investment. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 200 million. The company B must compensate 200 million VAT input of project investment with tax of the production and business activities are performed (200 million). So, the tax period April 2014 the company VAT number B is the input of the new investment project not yet deducted off is 300 million. B company was considering VAT refund for investment projects.
For example 80: company C is headquartered in Ho Chi Minh City, March 2014, companies with new investment projects in Dong Nai province, the project is in the early stages, not yet in operation, yet the business registration, tax registration yet, company C made a private declaration VAT input of this investment project in Ho Chi Minh City on the VAT declarations for investment projects. April 2014 input VAT number of the project is 500 million; number of tax of the production and business activities that the company is implementing is 300 million. Company C is clearing 300 million VAT input of project investment with tax of the production and business operation are done (300 million). So, the tax period April 2014 C company VAT number of new investment projects not yet deducted off is 200 million. Company C isn't in the case of VAT refund consideration for investment projects, company C made the 200 million transfer to the VAT number of the investment project of the Declaration in may 2014.
For example: 81 D company is headquartered in the city of Da Nang in March 2014, companies with new investment projects in Vietnam, the project is in the early stages, not yet in operation, yet the business registration, tax registration yet, company D performed the private declaration VAT input of this investment project in the city of Da Nang on VALUE ADDED tax is spent for investment projects. April 2014 input VAT number of the project is 500 million; VAT number not yet deducted out of business activities that the company is implementing is 100 million. So, in the period April 2014, the input VAT number of investment projects (500 million) in the case of VAT refund consideration for investment projects, VAT number not yet deducted off of the production and business operation are made (100 million) is the complete review of VAT as specified in paragraph 1 of this article. "b) modification additional clause 4, Article 18 as follows: "4. Business establishments in the month (for the case of declaration by month), quarterly (for the case of declaration according to you) have goods, services for export if the input VAT of goods, exports of services have not yet been deducted from 300 million over, value added tax is completed by month did you; cases in the month, the quarter of input value added tax of goods, exports of services have not been deducted not enough 300 million shall be deducted in the month, next quarter.
Business establishments in the month/you've got the goods, exports of services, goods and services sold in the country, the base business is VAT refund for goods, services for export if the number of input VAT for goods, exports of services have not been deducted out from 300 million or more.
Number of input VAT reimbursement for goods, exports of services are defined as follows: If the input VAT number of goods, exports of services was allocated as yet to be deducted is under 300 million business establishments shall not consider the tax refund by month/you that the transition to the next tax period; If the VAT number of input goods, export of services has not been deducted from the 300 million or more, the base business is VAT by month/quarter.
For example: 82 March/2014 VAT declarations of X has business figures:-VAT States before turning to: 0.15 billion.
-VAT input serves export activities, serve domestic business activity taxes incurred in the month: 4.8 billion.
-Total revenue (INVESTMENT) is 21.6 billion, including: export earnings (DTXK) was 13.2 billion, sales in the country subject to VAT is 8.4 billion.
The rate of% DTXK/INVESTMENT = 100% = 13.2/21.6 x 61%.
-VAT the output of goods and services sold in the country is 0.84 billion.
VAT number be complete by month of export goods are defined as follows: VAT number not yet deducted off of the month = 0.84 billion-(0.15 + 4.8) billion =-4.11 billion so VAT number not yet deducted off of the month was 4.11 billion.
-Specify the number of input VAT for export: the number of input VAT export goods = 4.11 billion x 61% = 2.507 billion Number of input VAT for export (after clearing and after allocation) not yet deducted off 2.507 billion is greater than 300 million dong (>), under which business is done under VAT currency rate 2.507 month/quarter. VAT number inputs of goods and services sold in the country are not complete by month is 1.603 billion (1.603 billion = 4.11 billion-2.507 billion) was transferred after deductions.
The object of the tax is in some cases export as follows: for the case of export, the trust is the basis of the goods entrusted to export; for transfer machining, is the basis of a contract with the exports processing; for goods exported to perform construction works abroad, is business that supplies goods exports performed construction work abroad; for export goods in place is the base business export goods have in place. "c) revising, supplementing Clause 5 Article 18 as follows:" 5. the business value added tax according to tax deduction methods refundable value added tax when converting, transforming the enterprise , merger, amalgamation, Division, separation, dissolution, bankruptcy, terminated the activities of surplus value tax or value added tax input has not been deducted.
Business establishments in the investment phase has not yet gone into production and business activities but are dissolved, bankrupt or cease operations not yet incurred value added tax increase the output of the main business activities under the investment project not to value added tax amount already declared deduction, or has been completed. Business establishments must inform the tax authorities of direct management of the dissolution, bankruptcy, cessation of activities according to regulations.
Case basis after full business procedures prescribed by the law on the dissolution, bankruptcy shall for VAT number is made according to the provisions of the law on the dissolution, bankruptcy and tax management; for VAT number has not yet been completed shall not be tax-refund settlement.

The case of business establishments cease operations and not incurred VAT output of main business activities shall have to file tax return has been completed on the State budget. The case has incurred to sell the property subject to VAT, does not have to adjust back to the corresponding input VAT number of the property sold.
For example, 83: in 2015, A business in the investment phase has not yet gone into production and business activities, A business has incurred VAT number input of the investment phase was completed in the tax agency in August 2015 is 700 million. Due to the difficulty, in February 2016 A business decision and have the text posted on the tax agency will dissolve, then in the stage of A business not completed the legal procedures for dissolution, the tax agency has not recovered back VAT completed. Twenty days ago when A business has enough legal procedure to officially dissolved in October 2016, the business made a sale (1) property investment A business then was not to adjust the corresponding input VAT number of properties sold (tax refund tax authority). With respect to the property is not sold out, A business must declare adjusted to return VAT number was complete. "2. Modifying, supplementing circular No. 156/2013/TT-BTC dated 6/11/2013 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013 of Government (amended and supplemented by circular No. 119/2014/TT-BTC on 25/8/2014 and the Finance Ministry's circular No. 151/2014/TT-BTC dated 10/10/2014) as follows: 1. Modify supplements article 11 (amended and supplemented by circular No. 119/2014/TT-BTC dated August 25, 2014, the Ministry of Finance's) as follows: a VND Account point 1) amended article 11 as follows: VND ") where the taxpayer has business activities in construction, installation of transactional foreign sales, the province where the value of construction works sales, installation, current foreign province including VAT from 1 billion or over, and transfer the exception property is not in the cases specified in point c of paragraph 1 of this article, without the establishment of subsidiaries in other provincial localities where taxpayers have headquarters (hereafter referred to as business building sales, installation, transactional, assign the exception property), then the taxpayer must file the tax return records for the tax authorities management at local construction, installation works, transactional sales and transfer of foreign property in the province.
The actual situation based on geographical, local tax Bureau Chief delivered the decision about where the tax declaration for the construction, installation, current foreign sales department and transfer the exception property.
Example 16: A company based in Hai Phong cement supply contract to the company B based in Hanoi. According to the contract, the goods will be delivered at A company works that company B is building in Hanoi. Sales activities are not called transactional foreign sales department. A company implementing VAT in Haiphong, not made VAT in Hanoi for the revenue from the sales contract for company b. example 17: B company based in Ho Chi Minh City have the warehouse in Haiphong, Nghe An has no business functions. When the company B production sale of goods in the warehouse in Haiphong to company C in Hung Yen then company B is not VAT registered locally where the warehouse (Haiphong, Nghệ An).
Example 18:-A company based in Hanoi signed a contract with company B only to perform consulting, survey, design works was built at Son La that company B is the owner of this activity is not running the business building, installing a foreign province. The company A VAT declaration made with regard to this contract at Headquarters in Hanoi, not made VAT in son La.-A company based in Hanoi signed a contract with company C to make the building (of which including surveys design) in son La, that company C is investor value, including VAT per 1 billion company A VAT declaration made the exception for construction contracts in the paint.-company A based in Hanoi to sign contracts with medical companies to make public buildings were built (including including customised assay activity surveys, design) in yen Bai which C is the company owner, value including VAT is 770 million company A not done building the foreign VAT declaration for this contract in son La for example 19: company B based in Hanoi to sell air conditioners at peace (including installation), then company B does not to VAT in peace.
For example 20: A company based in Hanoi to buy 10 homes in 1 company B project in Ho Chi Minh City. A company then sold the House and perform invoicing for client C then A company must make declare, pay tax for the transfer operations of foreign property the percentage% of revenue with tax authorities in Ho Chi Minh City. "b paragraph 1 e point) amended as follows : "where taxpayers have buildings, installation of the foreign exchange involved many local as: construction of roads, power lines, water pipelines, oil, gas, ..., not determine the sales of works in each of the provincial local taxpayers of the value added tax revenue to build Foreign province, mounting with profile value added tax at the main office and submit the VAT for the province where the work comes through. VAT number must be submitted to the province is calculated according to the percentage (%) of investment value of works in each province by the taxpayer identify (x) with 2% turnover tax yet of construction activities.
VAT number have filed (according to tax documents) of construction related activities are minus (-) on tax on VALUE ADDED tax (form No. 01/RATES) of the taxpayer at the headquarters.
Taxpayers set the table allocation of tax for local where there is construction, installation of United province (model No. 01-7/ADDED VALUE attached to this circular) and submit a copy of VAT declaration to the tax office where the tax revenue enjoyed. "c) modified the point b paragraph 3 article 11 as follows : "b) profile, value added tax, tax deduction methods applied:-value added tax according to model No. 01/RATES attached herewith (replacement for the tax value model under the model number 01/ADDED VALUE attached to circular No. 119/2014/TT-BTC on 25/8/2014 of the Ministry of Finance).
The case of the taxpayer has business activities in the construction, installation, sales, transfer transactional foreign exchange the property or has a production facility in other local headquarters, the main taxpayers submit VAT declarations the following documents:-the Board of General value added tax already paid by the revenue of business building sales, installation, transactional, real estate transfer the exception (if available) according to model No. 01-5/RATES attached to circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of finance.
-Allocation Table VAT for local and headquarters for the local facility where production does not perform accounting (if available) according to model No. 01-6/ADDED VALUE attached to circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of finance.
-Allocation Table VAT number must be submitted to the local where the buildings, the installation of the Union (if any) according to model No. 01-7/ADDED VALUE attached to this circular. "d paragraph 5 b) amended article 11 as follows:" b) VAT declaration,/you computer by the method directly on revenues is value-added tax model No. 04/ADDED VALUE attached to Circular No. 156/2013/TT-BTC dated 06/11/2013 financial Ministry. "e) modify Paragraph 6 article 11 as follows:" 6. value added tax for business activities in the construction, installation, transactional sales and transfer of foreign property in case the instructions in point c of paragraph 1 of this article.
a) taxpayer business building, installation, current sales, transfer the exception property value tax shall provisionally calculated according to the rate of 2% for goods subject to value added tax of 10% or at the rate of 1% for goods subject to value added tax of 5% on sales of goods not yet have value added tax with Local management tax where there is construction activity, installation, current sales, transfer the exception property.
b) tax records value for business activities in the construction, installation, current sales, transfer the exception property is the value added tax return form No. 05/ADDED VALUE attached to circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of finance.
c) tax records value for business activities in the construction, installation, current sales, transfer the exception property is filed under each times arise. The case arises repeatedly filing a tax return in a month, taxpayers may register with the tax authorities where the submission of the tax return to apply value added tax by month.
d) When the tax return with the tax agency to direct management, the taxpayer must aggregate revenue generated and the value added tax already paid by the revenue of business building, installation, current sales, transfer of real property in the province, foreign tax records at Headquarters. Number of taxes already paid (according to the certificate from the tax payer) of business revenue building, installation, current sales, transfer the exception property deducted value added tax payable according to the value added tax of the taxpayer at the headquarters. "
2. Amend article 13 paragraph 3 as follows: "3. The profile of special consumption tax-special consumption tax under model number 01/TTĐB attached to circular No. 156/2013/TT-BTC dated 06/11/2013 of the Finance Ministry."
3. Amend article 20 as follows: a) to modify the point d article 20 paragraph 3 as follows: "d) tax for foreign carriers

Held as agent or dealer ship freight forwarder for foreign carriers (hereinafter referred to as the agent of the carrier) are responsible to deduct and pay taxes instead of foreign carriers.
Tax records for the foreign carriers are submitted to the tax authorities the direct management of the airline transport agent side.
Tax return for foreign carriers is Clipboard filed under you and annual settlement. "b) modified the point d2 article 20 paragraph 3 as follows:" d. 2) of notification records under the tax exemption: the case of foreign carriers in an exemption, the tax reduction due to the application of the Treaty to avoid double taxation between Vietnam and countries other territories, then perform the following procedures: more In the tax return for foreign carriers, foreign carriers or agents of foreign carriers must submit to the tax authorities in the notification profile an exemption, tax relief under the agreement. The records include:-information in an exempt, the tax reductions under the agreement in the form of INTERNATIONAL COOPERATION/01 attached herewith;
-The original (or snapshot has been authenticated) resident certificate by the tax authorities of the country, territory where foreign shipping residences for tax years immediately before the year announced in an exemption from tax under the agreement was legalized consuls.
Agents of foreign carriers in Vietnam or a representative office of foreign carriers are responsible for the storage of records, documents and vouchers in accordance with the accounting Law, Decree Law and accounting guide maritime law and when the tax agency requirements.
The case of foreign carriers or agents of foreign carriers authorized legal representative to perform the procedure to apply the Treaty to submit more original power of attorney.
The end of the year, foreign carriers or agents of foreign carriers to send tax authorities certificate of residence was legalized consuls of that year.
The case has been reported in the previous year an exemption from tax under the agreement, then the next year the foreign carriers or agents of foreign carriers need only announce any change in the information reported in the form of INTERNATIONAL COOPERATION the previous year's January and provided the documents corresponding to the change.
The case of the foreign carriers have agents in many localities in Vietnam or the agents of foreign carriers has branches or representative offices (hereinafter referred to as affiliates) in many localities in Vietnam, the foreign carriers or agents of foreign carriers filed the original (or snapshot has been certified) certificate get legally resident consuls for the local tax Bureau where agents of foreign carriers has its headquarters; send copies of certificates of residence was legalized in Consulate of the local tax Bureau where foreign carriers have branches and stating where filed the original (or snapshot has been certified) in the message in an exemption under the tax reduction ".
4. Amendments, supplements article 27 as follows: "article 27. The currency lodging tax and determine revenue, costs, and tax rates filed with the State budget.
1. Taxpayers performing tax and State budget in Vietnam, unless payment in foreign currency in accordance with the law.
2. where the taxpayer is obliged to pay in foreign currency but are competent authorities allow payment in Vietnam, the taxpayers and the tax administration based on evidence from Vietnam the amount paid into the State budget and rates prescribed in this paragraph to the amount in foreign currency to pay for account obligations to be paid in foreign currency, namely: cases filed money at commercial banks, credit institutions, the State Treasury shall apply rates of commercial banks, credit institutions where the taxpayer open account at the time the taxpayer paid into the State budget.
For example, company X is the taxpayer is obliged to pay in foreign currency but are competent authorities allow payment in Vietnam. Company X to open accounts at three banks are Bank A, Bank B and c. Bank on 21/3/2015, buying rates on the US dollar in A Bank is 21,300 USD/USD, at Bank B is 21,310 VND/USD, at Bank C as 21,305 VND/USD. On 21/3/2015, company X filed tax by credit institutions in Vietnam Dong D or E County Treasury then company X applies rates to buy into one of the three banks A, B, C. If company X filed taxes in Vietnam in A Bank shall apply the rate is 21,300 USD/USD.
3. in case of arising of revenues, expenses, tax rates in foreign currency foreign currency exchange to Vietnam the actual transaction rate under the guidance of the Ministry of finance in circular No. 200/2014/TT-BTC dated 22 December 2014 tutorial on enterprise accounting mode as follows :-actual transaction rate to revenue accounting is purchase rates on commercial banks where the taxpayer accounts.
-Rates of actual transactions to cost accounting is selling rates of commercial banks where the taxpayer open account at the time of payment transactions arising in foreign currencies.
-Other specific cases follow the instructions of the Ministry of finance in circular No. 200/2014/TT-BTC dated 22 December 2014. "
5. Modify, Supplement point a and point d article 31 paragraph 1 (amended and supplemented in article 21 paragraph 1 circular 151/2014/TT-BTC) as follows: "1. Modify, Supplement point a and point d article 31 paragraph 1 as follows:" a) Suffered physical damage directly influence to production business, due to a natural disaster, fire, sudden accident.
Physical damage is the loss of property of taxpayers money, such as machinery, equipment, vehicles, supplies, goods, factory, Office, money, valuable papers such as money.
Accident is the unfortunate happened suddenly out of taxpayers, due to external causes that directly affect production activities, the business of the taxpayer, not due to causes from violations of the law. These cases are considered accidents include: traffic accident; workers ' compensation; liver disease; suffering from an infectious disease at the time and in the areas that the competent authority has announced to have infectious disease; other unforeseen circumstances.
The category of illness made under the provisions of the legal text ".
"d) does not have the ability to pay tax on time due to special trouble."
6. Annuls point c paragraph 1, point c, paragraph 2, point c paragraph 3 article 31 circular 156/2013/TT-BTC dated 06/11/2013 of the Finance Ministry and item 2 article 21 circular 151/2014/TT-BTC 10/10/2014 of the Finance Ministry for tax cases as prescribed in point c paragraph 1 article 31 circular 156/2013/TT-BTC dated 06/11/2013 of the Ministry of finance the tax agency has issued tax renewal decisions before 1/1/2015 then continue execution to the end of the validity of the decision.
7. Modify, Supplement d paragraph 3 article 31 as follows: "d) for cases referred to in point d of paragraph 1 article 31 circular 156/2013/TT-BTC:-writing the proposal to renew the tax of the taxpayer under model number 01/GHAN attached circular 156/2013/TT-BTC;
-The text of the tax authorities managed to directly submit the tax authorities, among them endorsed special difficulties and the cause of the difficulties which the taxpayer does not have the ability to submit timely tax amounts owed according to the recommendations, explanations of the taxpayer in writing suggested renewed;
-A copy of the text about the extension, clear the debt, tax free, tax relief for taxpayers of the tax agency issued during 2 (two) years earlier (if available);
-The decision of the competent State agencies that affect the business of the taxpayer when making the decision (if applicable). "
8. Modify the point b. 2 item 2 Article 32 as follows: "b. 2) Filed in lieu of the taxpayer in cases too gradual tax deadlines each month that taxpayers haven't filed, including: the amount of the tax to be filed and the amount of 0.05% of the level calculated by the filing delay every day."
9. additional amendments clause 2 Article 34 as follows: "2. Determined slow tax payer money a) for tax debt amounts arising from 01/01/2015 then slow money filed is calculated according to the level of 0.05% of the amount of the tax charged on every slow day submission filed.
b) for tax arrears amount arising before 1/1/2015 but following on 01/01/2015 has yet filed then calculated as follows: before 01/01/2015 slow money, slow filing penalty calculated as prescribed in the provisions of the law on tax administration of 78/2006/QH11, the law amending and supplementing some articles of the law on tax administration of 21/2012/QH13 from 01/01/2015 slow charge filed under provisions of the law on amendments and supplements to some articles of the law on the taxation of 71/2014/QH13.
Example 44: taxpayers B owes 100 million in VALUE ADDED tax VAT in August 2014, the deadline is the latest tax on 22/9/2014 (due on 20/9/2014 and on 21/9/2014 is on vacation). On January 20, 2015 taxpayers filed this tax amount to the State budget, the number of days calculated from the date of the filing delay 23/9/2014 to 20/01/2015, the amount payable is the filing delay 6.2 million. Specifically the following: – before 1/1/2015 slow money filed is calculated as follows: + from 23/9/2014 and 21/12/2014, the number of days delay filed 90 days: 100 million x 0.05% x 90 days = 4.5 million.
+ From 22/12/2014 to 31/12/2014, the number of days delay filed on 10:100 million x 0.07% x 10 days = 0.7 million.
-From 01/01/2015 to April 20, 2015, the number of days delay filed on 20:100 million x 0.05% x 20 = 1 million. "
"e) where the taxpayer's tax money States overstate the tax arising before 1/1/2015 but following on 01/01/2015, competent State agencies detected through inspection, examination or autodetect taxpayers shall apply money slowly filed under 0.05% daily rate calculated on the amount of the tax payable from the day the lack of stubs under the provisions of the law to the date the taxpayer filed tax stubs lack on the State budget. "

10. additional Article 34a as follows: "article 34a. No charge filed slowly 1. Taxpayers provide goods, services are paid by the State budget but not yet the unit using State budget payments (hereinafter referred to as taxpayers) should not submit timely tax leads to tax debt is not paid the tax payer is slow.
The case of taxpayers providing the goods or services are paid for in part from the State budget, the remainder from external sources to the budget, but not yet the unit using State budget payments should not submit timely tax leads to tax debt, the taxpayer does not pay the money slowly filed against correspond with the tax amount paid from budget section State.
The unit used the State budget which is open an account at the State Treasury was delivered to State budget estimates under the provisions of the law on the State budget.
For example, the taxpayer supplied A cargo X for B unit (unit using State budget capital) commodity value X is 100 million, of which 40 million are paid from GOVERNMENT EXCESSIVE, 60 million paid from outside the State budget resources. Taxpayers A not yet B unit paid 100 million.
The taxpayer A tax debt of 70 million, the taxpayers in A case not filed for tax filing slow money of 40 million.
2. The scope of the tax amount and the time does not count money slowly filed taxes for taxpayers providing the goods or services are paid by the State budget but not yet the unit using State budget payments capital a) Not charge slowly filed against tax amount owed the tax amount, the debt does not exceed the amount of the unpaid State budget for taxpayers.
The case of the tax debt of the taxpayers many States tax declaration, then the total tax debt of the States declared do not exceed the amount of the State budget.
b) time does not count slowly filed taxes are calculated from the date the taxpayer must pay tax on capital unit to State budget payments to taxpayers and does not exceed the period of unpaid State budget for taxpayers.
3. Order procedure does not charge slowly filed a) in case the taxpayer does not pay the money slowly filed as prescribed in paragraph 1 of this article provides for the tax authorities direct management documents of the unit using the State budget on the taxpayers have not paid under model number 01/BC attached to this circular.
b) tax agency issued a decision on the inspection at the headquarters of the taxpayer, the maximum test time is 3 working days. After the inspection, the tax authorities determine:-If the taxpayer in case of not paid the tax agency filed slowly issued notification of taxpayers not filing late tax money.
-If the taxpayer in case of slow payer filed the tax authorities issued notices of taxpayers to file late tax money (debt tax notification, fines and money slowly filed) and the coercive enforcement of the decision of the tax administration in accordance with the law.
For example, on 20/02/2015, A taxpayers file a VAT, the tax is 30 million. At this point, the State budget has not paid to taxpayers A certain amount is 100 million. After the inspection, the tax authorities determine A taxpayers in case of not submitting the money slowly filed for VAT number 30 million to the State budget payments.
To 31/3/2015, taxpayers filed A tax settlement, the amount of tax to be paid is 80 million. At this point, the State budget has yet to pay taxpayers A amount of 100 million. Taxpayers A continue in case of not paid for with tax filing slow 70 million until the State budget payments. The remaining tax amount is 10 million, if the taxpayer A has not filed on the State budget under the rules they must charge slowly filed.
c) after State budget payments, the taxpayer filed tax money made on the State budget and to inform the tax authorities under model number 02/BC attached to this circular to the tax agency has reassessed the tax amount owed, the money slowly filed and determine the exact number of days not payable money slowly filed by taxpayers.
4. Liability of taxpayers taxpayers have a responsibility to pay taxes into the State budget immediately after the unit using State budget payments for taxpayers.
5. The responsibilities of the unit using the State budget units use State budget are responsible for confirming the status of payments to taxpayers and responsible before the law about confirm this.
6. Liability of tax authorities a) tax authorities supervising the implementation of tax obligations of the taxpayer, if the taxpayer is the unit of use which State budget payments but not timely filed tax money owed to the State budget, the tax agency issued debt tax notification fines and slow money filed under which charge slowly filed the next day since taxpayers paid and make comply decided the tax administration in accordance with the law.
b) tax authorities have not yet taken measures to comply with tax administration decisions case no charge slowly filed as prescribed in this article.
7. The responsibility of the State Treasury State Treasury Agency is responsible, in coordination with the tax authorities in providing information on the situation of payments to the State budget. "
11. additional amendments to article 35 as follows: a) additional amendments clause 2 as follows: "2. Determine the amount slowly filed exempt a) case of taxpayers experiencing natural disasters, fire, accidents, diseases: slow amount filed on free tax amount owed at the time of the disaster , fire, accidents, disease and slow amount filed this exemption cannot exceed the value of the property, the damaged goods.
b) where the taxpayer ill: slow amount on free filing tax amount owed at the time of liver disease and the money slowly filed this exemption cannot exceed the costs of examination and treatment. "c) NNT cases against other unforeseen: the money slowly filed on free tax amount owed at the time cause other unforeseen condition and slow amount filed this exemption cannot exceed the value of assets, goods damaged. "b) modify, Supplement b 1, b 2 paragraph 3 as follows:" b. 1) cases due to natural disasters, fires, accidents, disease, must have:-a determine the extent of the damage, the value of the assets of competent bodies such as the Council of evaluation by the Department of Finance established , or professional valuation companies provide services under contract, pricing or valuation Centre of the Department of finance;
-Certificate of the taxpayer have the damage at the site of a natural disaster, fire, accidents and the time of the disaster, fire, accidents, disease of bodies, the following organizations: public safety social, PPC or social Ward, Ward, the Industrial Zone Management Board Export processing zones, economic zones where occurs natural disasters, fires, accidents or rescue, and rescue organizations;
-Claim damages insurance agency to accept compensation (if any);
-The profile of the Organization's liability rules, individual right to compensation (if any).
b. 2) where ill individuals must be clinics receipt on the window y Yo, the time of confirmation of the medical facility was established under the provisions of the law; costs of examination and treatment are full of documents as prescribed; record the payment of the examination and treatment of Insurance Agency (if any). "c) supplement Account 5 to article 35 as follows:" 5. The sequence of slow money free profile settlement filed a) within a period of 60 (sixty) days from the date of having a natural disaster, fire, accidents, disease , illness or other unforeseen circumstances taxpayers must file proposed long slow money filed sent to the tax authorities of direct management.
b) case profile suggested the slow free filed incomplete according to the regulation, within a period of 3 (three) working days from the date of receiving records, tax authorities must be notified in writing to the taxpayer proposed explanation or additions. Taxpayers have to explain or supplement the records within 10 (ten) working days from the date the tax authorities issued a written explanation or additions.
If the taxpayer does not complete the profile at the request of tax authorities, the taxpayers not in the case of slow money exemption filed.
c) case profile suggested the slow free fully pay, within 10 (ten) working days from the date of the application, the tax authorities managed to directly enact text sent taxpayers: c. 1) text does not approve the proposal of the taxpayer if the taxpayer does not qualify for free filing slow.
c. 2) decision about the exemption amount slowly filed if the taxpayer in case of slow money exemption filed. "
12. Modify Article 40 as follows: "article 40. Complete tax filing obligations in case of exit 1. People exit Vietnam to settle abroad, Vietnam people settled abroad, foreigners before exit from Vietnam to fulfill the obligation to pay tax.
2. the immigration authorities have the responsibility to stop the exit of individuals when there is notice in writing or electronic information from tax administration about the expected exit of tax obligations under the provisions of the law before exiting. "
13. Amend paragraph 3 to article 54 as follows: "2. the complete records of tax-tax refund proposal Paper under the double taxation avoidance under model number 02/ĐNHT attached to this circular.
-The original (or snapshot has been authenticated) resident certificate by the tax authorities of the country of residence was legalized consuls (specify is the object resides in the tax year).

-Snapshot of economic contracts, contract service providers, dealer contracts, contracts of mandate, technology transfer contracts or employment contract signed with the Organization, personal Vietnam, the certificates of deposit in Vietnam, the capital contribution certificates on the company in Vietnam (depending on the type of income in each specific case) of the taxpayer.
-Validation of individual organization Vietnam signed the contract on time, and the actual operational situation under the contract (unless a tax refund for foreign carriers).
-Power of Attorney in case the Organization, individuals authorized to represent a legal implementation of the procedure of applying the agreement. The case of organizations, individual authorization certificate to authorize legal representative made the tax refund procedure on account of other object should perform the procedure legalized consulates (if the authorization is done abroad) or notarized (if the authorisation is made in Vietnam) as prescribed.
The case of the Organization, the individual may not provide enough information or materials at the request of reimbursement records according to the agreement, specific explanation suggested in the paper suggest a tax refund under the model number 02/ĐNHT stated on the tax authorities to review the decision. "
14. Amendments, supplements Article 58 the following: a) additional amendments clause 2 as follows: "2. in the case of an inspection before tax refund-Tax Refund in accordance with the international treaties to which the Socialist Republic of Vietnam is a member. Private profile for reimbursement under the agreement to avoid double taxation of foreign carriers, then follow the instructions in point b of Article 14, Paragraph 2 to this circular.
-Tax refund proposal taxpayers first, unless a proposed personal income tax refund. Taxpayers complete first tax proposal in an earlier tax refund checks is that taxpayers have suggested tax refund sent to the tax authorities for the first object, and the event is completed. The case of the taxpayer have tax refund proposal dossier sent to the tax authorities for the first but not be prescribed tax refund, tax refund proposal next remains determined to complete the first tax proposal.
-The taxpayer tax refund proposal within a period of 2 (two) years, since the time dealt on the behavior of tax evasion, tax fraud.
The case of the taxpayer have several times suggested the tax refund within 2 (two) years, if in the first tax refund proposal since the time dealt on the behavior of tax evasion, tax fraud, tax authorities complete tax records of taxpayers have no behavioral aberration leads to lack of tax amount payable or increase tax refundable specified in paragraph 33 article 1 of law amendments and supplements to some articles of the law on tax administration, or the behavior of tax evasion, tax fraud the provisions of article 108 of law and tax management 34 article 1 of law amendments and supplements to some articles of the law on tax administration, then the next reimbursement proposal complete records of the tax, the taxpayer is not in an inspection before reimbursement. The times discovered cases suggest the next tax refund, taxpayers still have false behavior for complete tax records, tax evasion, fraudulent behavior prescribed in clause 33 article 1 of law amendments and supplements to some articles of the law on tax administration, tax administration and Law 108 paragraph 34 article 1 of law amendment , the addition of a number of articles of the law on tax administration, the records suggest that tax refund still subject to inspection before refund according to time 2 (two) years from the time of dealt on the behavior of tax evasion, tax fraud.
-Goods and services in the complete record of tax the taxpayer did not make payment transactions through the Bank as specified, including goods, services and domestic purchases of goods, services for export, import. This provision does not apply to the refund of VAT records, specifically: the case of the goods or services in the profile suggest VAT refund isn't making payments through the Bank under the provisions of the law of VAT, the tax authorities do not have to perform checks at the headquarters the taxpayer before tax refund and VAT refund isn't handling for the relevant VAT number to goods and services.
-Enterprise merger, amalgamation, Division, separation, dissolution, bankruptcy, changed ownership, termination of activity; delivery, sale, lease, rental of State enterprises.
-Expiry pursuant to written notice of the tax authorities but not taxpayers, additions to tax refund; or have a second supplement, but do not prove tax has to be true. This provision does not apply to the portion of goods and services eligible for tax refund procedure and according to regulations. "b) modification, additional paragraph 4 as follows:" 4. the following tax refund checks for the record in an earlier tax refund, the following test a) the inspection after the reimbursement must be made within a period of 1 (one) year from the date of the decision of tax refund for the following cases:-base business Declaration holes 2 (two) years continuous previous year decided adjacent tax refund or loss amounts in excess of equity in adjacent before reimbursement decision. The number of the hole is determined by the profile of enterprise income tax; case report on the inspection, inspection of the State Agency of competent jurisdiction, then the number of the hole is determined by the inspection, inspectors concluded.
-Base business is tax from business activities in real estate, Commerce, business services. The base case production of synthetic trades do not separate the tax number is from the real estate business, trade, services have a revenue ratio of the real estate business, trade, services on the total revenue of the entire production and business activity of the business base of the tax refund proposal arise from over 50% of the over, apply the following test done within a period of 1 (one) year from the date of the decision of the tax refund.
-Base business changing Headquarters from 2 (two) times within 12 (twelve) months from the date of the decision prior to reimbursement;
-Base business had the unusual change of tax revenue and tax number is completed during the period of 12 (twelve) months from the date of the decision prior to reimbursement.
-Foreign carriers proposed a tax refund under the agreement to avoid double taxation.
b) for cases not subject to the provisions in point a of this paragraph, the following tax refund check be done according to the principles of risk management within 10 (ten) years from the date of the decision to tax refund. "article 3. Amendments and supplements to some articles of the circular No. 39/2014/TT-BTC dated 31/3/2014 guiding the implementation of Decree No. 51/2010/ND-CP on May 14, 2010 and the Decree No. 04/2014/NĐ-CP on 17 January 2014 of government regulations about the sale invoice of goods, provision of services such as the following : 1. Modify the point k paragraph 1 article 4 as follows: "k) the Bill expressed in Vietnamese. The case to keep more foreign letters, the letters are placed to the right in brackets () or placed just below the line of Vietnamese and Vietnamese font smaller size.
Digit number written on the invoice is the natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; The sellers are the following options: digit thousand, million, billion, trillion, million male, female, female to put dots (.), if the following digit digit have recorded the unit must be set to a comma (,) after the number of the unit or use natural number separator is a comma (,) after the thousands digit, million , billion, trillion, million male, male, female and use dot (.) after the digits every unit on accounting;
The line of payment on the Bill to be written in words. The case of the letter on the Bill is the word mark no Vietnamese, the written word is not marked on the Bill must ensure does not lead to false understanding of the content of Each invoice invoice sample use of an organization, individuals must have the same size (except the free invoice printed on money machine is printing from the paper roll is not necessarily fixed length , the length of the Bill depends on the length of the list of goods sold). "
2. Modify the headline end point b paragraph 1 article 6 as follows: "-Have suggested text using the automatic invoice printer (model No. 3.14 Appendix 3 attached to this circular) and the tax authorities managed to directly confirm eligibility. Within 5 working days from receipt of proposal writing business, the tax authorities must have direct management comments on the conditions of use of the printing business himself Bill (3.15 Appendix 3 attached to this circular).
The case after 5 working days direct tax administration no comments in writing, then the business is using the automatic invoice printing. The tax agency heads are responsible for not having comments in writing to answer business. "
3. additional paragraph 4 in article 7 as follows: "4. The taxpayer (including organizations and individuals) in business tax high risk cases then the electronic invoicing and posting information on the Bill by electronic methods for tax authorities to receive the verification code bill from the tax authorities. The case of the use of electronic invoices have the authentication code of the tax authorities is made according to the Finance Ministry's own guide. "
4. Modify the last gauge point b article 8 paragraph 1 as follows: "within 5 working days from receipt of the request of the Organization, business, tax authorities manage directly must be informed about the use of invoices put in (model No. 3.15 Appendix 3 attached to this circular).
The case after 5 working days direct tax administration no comments in writing business, then used the Bill to put in. The tax agency heads are responsible for not having comments in writing to answer business. "
5. Amend Paragraph 2 to article 9 as follows:

"2. The notification content including: billing unit name issue invoices, tax code, an address, a phone, the type of invoice (invoice, type the symbol name, the model number notation on Bill began using the invoice number, the release announcement (from ... to ...)) , the name of the business tax code and print invoices (for invoices put in), the name and the tax code (if any) of the organization provides free software to print invoices (for self printing invoice), and the tax code (if any) of the intermediate organization that provides electronic invoicing solution (for electronic invoicing); on establishing the announcement release, name, signature of the legal representative and the seal of the unit.
The case of the banks, credit institutions and branches of the Bank, credit institutions use the transaction service fee invoice cum himself in the send notification issue invoices attached invoice templates to manage tax agencies, registration invoice number structure , not to reserve the quantity released.
 With regard to the number of invoices made announcements released but not yet used up there in name, address available on the Bills, when the change of name, but don't change the tax code and tax administration agency directly, if the business organization still needs to use the Bills have put in then make a name stamp , the new address on the next goal formula printed name, address available to continue to use and send a message to adjust the information in the notice issue invoices to the tax authorities the direct management (model No. 3.13 Appendix 3 attached to this circular).
The case of change of business address led to a change in tax management agency directly, if the organization needs to continue to use the number of the invoice issued has not used up then have to file reports using Bill with tax authorities where the move and new address stamped up invoices , send the invoice statement not yet used (model No. 3.10 Appendix 3 attached to this circular) and adjustable notification information in notification issue invoices to the tax authorities where moved to (which stated the number of bills issued, will continue to use). If the organization does not need to use the number of invoices issued but not yet used up then done cancel the invoice number not yet used and reported the results cancel invoice with tax authorities where to move and make announce the release of a new invoice with tax authorities where to move to.
Where there is a change in the content of the announced release, business organizations have to make a new release notification according to the instructions in this paragraph. "
6. additional item 2 on article 14 as follows: "2. The taxpayer (including organizations and individuals) business in the field of restaurants, hotels, supermarkets and some of the goods or services that use the system, the installation system software sales for payment shall make the connection with the tax agency to submit information to the tax authorities according to the roadmap deployment of the tax authorities. "
7. Amendments, supplements article 16 as follows: a) modify, Supplement point b paragraph 1 article 16 (amended and supplemented in paragraph 3 article 5 circular No. 119/2014/TT-BTC) as follows: "b) seller is billed when selling goods or services, including the case of goods or services used for promotion , advertising, samples; goods and services used to give, courtesy, donate, Exchange, charged instead of wages for employees (except goods internal rotation, internal consumption to keep the production process).
The content on the Bill to correct the economic profession content; not be erased, corrected; must use the same color ink, marker types, do not use red ink; numbers and letters must be continuous, not interrupted, not written or printed on the printed word available and slash the drums (if any). Automatic invoice in case an invoice or order prints were created by a computer if there are parts available on the invoice must not slash. "b) modify, Supplement b item 2 article 16 as follows:" b ") the name, address, tax code of the sales person", "name, address, tax code of buyers" Who sell to properly target "tax code" of the buyer and the seller.
Objective form "name, address" of the seller, the buyer must be written in full, abbreviated case to ensure the proper identification of buyers, sellers.
The case of the name, address of the buyer too long, on the Bill who sold short some common nouns such as "ward" to "P"; "The County" to "Q", "the city" to "TP", "Vietnam" to "PH" or "shares" as "CP", "limited" to "limited", "industrial" to "IZ", "production" into "SX", "branch" into "CN" ... but must ensure full house number, street name, Ward, district, County, Township, city, identified the exact name, business address and business registration suits business tax registration.
Case sales organization have subsidiaries have tax code direct sales shall record the name, address, tax code of subdivisions. The case of subdivisions have no tax code shall record the tax code's headquarters.
Cases when sale of goods, provision of services from 200,000 VND upward each time, buyers don't take bills or don't provide the name, address, tax code (if any) shall be billed and stating "the buyer did not get invoices" or "the buyer did not provide the name, address, tax code.
Particularly for the retail unit of gasoline, if the buyer does not request the invoice, must establish unit last October a bill for a total revenue of buyer can't get invoice arises for the day.
The case established the erroneous bills about names, addresses of buyers but the correct tax code record buyer, the parties set up a tune and not billing adjustments. The case established the Bill has other errors follow the instructions in article 20 circular No. 39/2014/TT-BTC of the Finance Ministry. "
8. Attached to this circular the following form: a) billing notice form (form TB01/AC) for the Organization, alternative business for the billing notice form (form TB01/AC) attached to circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of finance.
b) billing notice form (form TB02/AC) for the alternative tax Department for the invoice release notice form (form AC/TB02) attached to circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of finance.
c) Sample report about getting in/providing free software to print bills (model No. BC01/AC) replaced the sample report about getting in/providing free software to print bills (model No. BC01/AC) attached to circular No. 39/2014/TT-BTC dated 31/3/2014 of the Ministry of finance.
9. Amendments, supplements the point 2.4 Annex 4 as follows: "2.4. Use invoices, vouchers for goods, services, promotions, samples, advertising, presentation, donation, for organizing, filing declaration under VAT deduction method: a) for products, goods and services used for promotion under the provisions of the law on trade, the invoicing right the invoice, write the name and quantity of the goods, stating the promotional items, ads, template, and follow the instructions of the law on VAT.
For goods and services used to give, courtesy, donate, Exchange, pay salaries to workers, the changes are billed RATES (or sales invoices), on the full record invoices and VAT calculation norms as export sales invoice, service invoice for the customer. "article 4. Effect 1. This circular has effect from the date of Act No. 71/2014/QH13 about the amendments and supplements to some articles of the law on taxes and Decree No. 12/2015/ND-CP on 12/2/2015 detailed the Government's enforcement of the law on amendments and supplements to some articles of the law on taxes and additional amendment of some articles of the Decree about taxes in effect executed.
2. for contracts to purchase machinery, specialized equipment catering for agriculture signed before the effective date of the applicable law No 71/2014/QH13 (the type prescribed in clause 11 article 10 circular No. 219/2013/TT-BTC is modified and supplemented in clause 2 1 of this circular) but at the time of transfer of ownership the following day, access to the law No 71/2014/QH13 effect applies, then the parties perform as specified in clause 2 1 of this circular.
3. for shipbuilding contracts caught offshore are signed before 1/1/2015 according to the prices have VAT but at 31/12/2014 is not yet complete, handing that moment complete, actual delivery after the date 01/01/2015 then the whole value of off-shore fishing vessels comply with the instructions in paragraph 2 to article 1 of this circular.
4. Removal of content related to table bills, vouchers for goods, services purchased, sold and the content of the regulations on the exchange rate when determining the sales tax rates, in:-circular No. 05/2012/TT-BTC on 05/01/2011 the Ministry of Finance shall guide the implementation of Decree No. 26/2009/ND-CP dated 16/3/2009 and Decree 118/2010/ND-CP on 08/12/2011 detailing the Government's implementation of some articles of the law on special consumption tax.
-Circular No. 219/2013/TT-BTC dated 31/12/2013 financial Ministry's guidelines for implementing value added tax Act and Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulations and enforcement guide details some of the value added Tax law-circular No. 156/2013/TT-BTC dated 06/11/2013 the Ministry of Finance shall guide the implementation of some articles of the law governing the tax management; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013.
-Circular No. 119/2014/TT-BTC on 25/8/2014 of the Finance Ministry revising, supplementing some articles of circular No. 156/2013/TT-BTC dated 06/11/2013, circular No. 111/2013/TT-BTC dated 15/8/2013, circular No. 219/2013/TT-BTC dated 31/12/2013, circular No. 08/2013/TT-BTC dated 10/01/2013, circular No. 85/2011/TT-BTC on 17/6/2011 , Circular No. 39/2014/TT-BTC dated 31/3/2014 and circular No. 78/2014/TT-BTC on 18/6/2014 of the Ministry of finance to reform, simple administrative procedures regarding taxes.
5. With regard to the exemption notification profile, tax relief under the Convention was submitted to the tax authorities before this circular effect, enforcement agents of foreign carriers in Vietnam or a representative office of foreign carriers make storing the records and documents vouchers under the provisions of this circular.

6. In the process of implementation, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.
Article 5. Responsibility 1. The people's committees of provinces and cities under central directing agency organizations make the right prescribed by the Government and direction of the Ministry of finance.
2. The tax authorities responsible levels of popularity, tutorial, individual institutions follow the contents of this circular.
3. organizations and individuals subject to this circular follow instructions in this circular.
In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.