Circular No. 119/2014/tt-Btc: Modifying, Supplementing A Number Of Articles The 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 ...

Original Language Title: Thông tư 119/2014/TT-BTC: Sửa đổi, bổ sung một số điều Thông tư số 156/2013/TT-BTC ngày 06/11/2013, Thông tư số 111/2013/TT-BTC ngày 15/8/2013, Thông tư số 219/2013/TT-BTC ngày 31/12/2013, Thông tư số 08/2013/TT-BTC...

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FINANCE MINISTRY
Number: 119 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 25, 2014

IT ' S SMART

Modify, add a number of parameters 156 /2013/TT-BTC June 6, 2013,

Digital 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

to reform, simply administrative procedures on taxes and taxes.

_____________________________

Tax Management Base 78 /2006/QH11 November 29, 2006 and the Amendment Law, which adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

Increased Value Tax Law Base 13 /2008/QH12 03 June 2008 and the Amendment Law, which complements some of the provisions of the Value Added Tax Law 31 /2013/QH13 June 19, 2013;

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 of the Government rules the details and guidelines that implement some of the valuing Tax Law;

Base of Protocol 51 /2010/NĐ-CP 14/5/2010 regulation of the bill of sale of goods, service supply and digital decree 04 /2014/ND-CP The 17/01/2014 amendment, the addition of the Digital Protocol 51 /2010/NĐ-CP 14 May 2010;

Base of Protocol 218 /2013/NĐ-CP December 26, 2013 by the Government Regulation and guidelines for the implementation of Enterprise Income Tax Act;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General,

Implementing the reform, simple administrative procedures for tax, Minister of Finance to modify the amendment, add some of the content as follows:

What? 1. Modified, Digital Supplements 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 April 22, 2013 of the Government is as follows:

1. The panel is accompanied by this message of the following templates:

a) The GTGT tax filing is for the tax repayment of the GTGT tax in accordance with the deduction method (sample number 01 /GTGT) replacing the GTGT tax declaration for the taxpayer of the GTGT tax in accordance with the deduction (sample number 01 /GTGT) issued with the Digital Information 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

b) Sample of the invoice sheet, the word of the goods, the sales service (pattern 01-1/GTGT) replaces the single, certificate of goods, sales of goods, services sold out (model 01-1/GTGT) issued with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

c) Sample of the invoice sheet, the word of the goods, the purchase service (pattern 01-2/GTGT) replaces the single, certificate of goods, the purchase of the goods, the purchase service (model 01-2/GTGT) issued with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

d) The GTGT tax bill for taxpayers purchasing, silver gold, precious stone (denominated 03 /GTGT) replaces the GTGT tax bill for the taxpayer ' s taxpayer, silver gold, precious stone (model 03 /GTGT) issued with the No. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

Oh, Sample of the invoice lists, goods from goods, sales services (denominated 04-1/GTGT) replacing the form of single millet, the goods from the goods, the sales service (the 04-1/GTGT) issued with the Digital Information. 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

e) The notification template charges in front of the house book, land (pattern 01-1/LPTB) replacing the notification of the pre-house charge message, land (pattern 01-1/LPTB) issued with the Digital Information 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

g) Individual income tax collection for individuals with income from real estate transfer; income from inherited inheritance and gift receiving is real estate (model 11 /KK-TNCN) replacing the individual income tax declaration for individuals with income from the income tax. transfer of real estate; income from inherited inheritance and gift receiving is real estate (model 11 /KK-TNCN) issued with the Digital Information 156 /2013/TT-BTC June 6, 2013, of the Ministry of Finance.

2. Edit paragraph b paragraph 3 Articles 11 News 156 /2013/TT-BTC as follows:

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

-The value tax statement increased according to the number 01 /GTGT issued by this message;

-Single list of goods, goods from goods, services sold out of a 01-1/GTGT sample issued with this message;

-Single list of goods, goods from goods, services purchased on the 01-2/GTGT sample issued with this message;

-The increased value tax millet filed by the construction business, installation, current sale, transfer of foreign real estate in terms of the 01-5/GTGT issued with this message.

-The GTGT tax allocation table for the local location where the headquarters and for localities where the direct production base does not implement accounting accounting (if any) according to the 01-6/GTGT denominated denominated.

3. Edit, add point a, d, e and e paragraph 8 Article 11 Digital 156 /2013/TT-BTC as follows:

a) Edit the point a paragraph 8 Article 11 is as follows:

" a) Declare Increased value on agent activity.

-The taxpayer is a sales agent, a service or a dealer that collects goods in the form of sale, buying the right value of commissions not to tax the valuing value on goods, sales services; merchandise procurement dealers, but tax return. An increase in the value of the rose.

- For other forms of agents, taxpayers must pay an increase in value for goods, agent sales services; dealers procurement of dealership and foe remunization are enjoyed. . "

b) Fixing point d, e, e paragraph 8 Article 11 is as follows:

" d) The taxpayer of the financial leasing service business does not have to submit an increase in value added tax on the financial leasing service. Taxpayers must file tax records on assets for the other unit to buy the financing.

Taxes on the taxpayer are active, importing the mandate of goods:

The recipient of the admission tax, the import of the goods mandate does not have to declare an increase in value to the goods of admission, import of the mandate (in the case of a mandate contract without the trust content on the implementation of the GTGT tax obligation in place of the proxy object) But the value of the increased value for the trust is to be made.

e) The establishment of the Board of Merchandise, the purchase of the purchase, the sale comes with the Tax Sheet sent to the tax authority in some cases made as follows:

-For goods, direct retail services for consumer objects such as: electricity, water, gasoline, oil, postal service, telecom, hotel service, dining, passenger transport, purchasing, gold, silver, precious stones, sales of goods, and sales of the object. GTGT tax and retail sales, other consumer services are prescribes retail sales, not by single invoice.

-For goods, retail services, aggregation tables are set up in each group of items, services and tax rates, not prescribation in every single invoice.

-For a banking business that has units that are directly in the same locality, the units directly set up the Board of Statistics, the purchase service, the sale to save at the main base. When the aggregation of the Board of Goods, the purchase, sale, the main base is the sum of the sum on the table of the dependencies of the dependencies. "

c) Repel the content at 12 Articles 11 News 156 /2013/TT-BTC.

4. Modify, add Article 16 Digital 156 /2013/TT-BTC as follows:

a) Modified, plugin to b.2.1, paragraph 2 Article 16 as follows:

" b.2) The file for accounting

b.2.1) The individual has income from wages, wages; income from the insurance agent; income from the lottery agent; income from the multi-level sales that determines the tax return directly with the tax authority according to the following sample:

-9 /KK-TNCN tax repayment issued by this message.

-Annex 09-1/PL-TNCN issued with this message.

-Annex 09-3/PL-TNCN issued by this message if registration is reduced except for a dependent person.

-Annex 09-4/PL-TNCN issued with this message.

-The photograph of the evidence from the tax count that has deducted, has been suspended for the year, the tax number filed abroad (if any). Individuals are committed to taking responsibility for the accuracy of the information on that photograph. The case of an organization that pays non-acute income from the tax deduction for individuals paid by the organization paid an end to the operation, the tax base tax authority of the tax industry to review the handling of the tax decision filing for the individual without being required. Tax deduction.

In case, according to the regulation of foreign legislation, the foreign tax authority does not issue a license to confirm the tax number filed, the taxpayer may file a Certificate of Deduction For Tax Deduction (which notes tax filed under the income tax bill) due to the return agency. enter the bank or the bank record for the tax number that has been filed abroad with the confirmation of the taxpayer.

-A photo of the invoice, certificate from a contribution to the charitable foundation, the humanitarian fund, the recommendation fund (if any).

-The individual case receives income from international organizations, the Embassy, Consulate and receiving income from abroad must have proven or confirmed accounts of the amount paid by the unit, the organization pays income in the foreign country accompanied by the Letter of Income Confirmation. five of the 20 /TXN-TNCN models issued with this message. "

b) Edit the first plus sign, the second line brick, point c.2.1, paragraph 2 Article 16 as follows:

"-Individuals with income from wages, public money from two places to become a tax self-payment area, where the tax problem filing is as follows:

+ Individuals who have calculated to reduce the context for themselves at the organization, which income individuals pay the tax returns at the tax authority directly to the organization, the individual pays the income. Where individual cases change workplace and at the organization, individuals who pay the final income deduction for themselves are filing tax returns files at the organizational management tax authority, the last payback individual. Where individual cases change workplace and at the organization, individuals who pay the final income do not charge the deduction for themselves, then file tax returns at the Tax Branch where the individual resides (where registration is permanent or temporary). "

c) Modified, add point b.1, paragraph 6 Article 16 as follows:

" b) Tax records and tax-free records

b.1) For inheritance, gifts are real estate, tax records perform on instructions in the b.1, paragraph 3 This. The contract for the replacement of the real estate to replace it with a warrant for a legal paper that proves the inherited rights, gifts, and individuals who are committed to taking responsibility for that photograph.

In the case of individual group recognition, gifts are real estate and a co-owner is a tax representative, other individuals sign a confirmation of the affidavit without obliging individual tax. The base tax authority to determine its own tax obligations for individual heirs, gifts. "

d) Modified, point c, paragraph 6, Article 16 is as follows:

" c) Where taxes are filed

-Individual heirs, gifts are real estate (including housing, future form construction work) filing tax records in a direction at point c, paragraph 3 This.

-Individuals who receive inherited income, gifts are securities, which contribute to tax returns at the corporate tax management tax agency, which is part of the business. The individual case agrees to inherit, gifts of many types of securities, which contribute to a tax return at the Tax Dignity where the individual resides (where registration is permanent or temporary).

-Individuals who receive income from their inheritance, gifts are other assets that file tax records at the tax agency where they file a preterm fee. "

5. Add point b, Clause 1, Article 19 Digital 156 /2013/TT-BTC as follows:

" b) Records expuning fees in front of house book, land

-A 1//LPTB sample charge issued with this message;

-Home ID, land of legal origin;

-Legal papers on the transfer of the signing property between the property and the property to the property;

-Property proof papers (or property owners) of the object do not have to submit fees before the book or are exempt from the given fee (if any).

For the event of an inheritance, a gift is a real estate, a pre-order prescribation record requires a pre-written record of 1 /LPTB. The tax base for the Tax Base Tax Sheet collects individual income by model 11 /KK-TNCN to calculate the amount of money before the asset owner's file and issued a notification of 01-1/LPTB issued by this Information. "

6. Modified, second gauge, 3, 4 paragraph 11 Articles 21. 156 /2013/TT-BTC as follows:

" The tax return tax rate is exempt, reduced by pause, business break is determined as follows:

The case of a continuous tax return from 1 (a) month (from January 1 to the end of that month) becomes reduced by a third of the taxes paid by the quarter; the same if a continuous break of the 02 (two) months or two-thirds is reduced by two-thirds. For the first time, if the whole quarter is reduced all the taxes you have to submit. In the case of a temporary tax exchange, a non-monthly business holiday does not reduce the monthly payment of the month.

At the time of the business break, the tax service is still in business, and the tax is required by the tax authority. "

7. Modified, supplemated Article 22 156 /2013/TT-BTC as follows:

a) Add 1 Article 22 as follows:

" 1. Tax code.

The household, the individual who has the property leased to the subject must declare, pay the GTGT tax, TNCN tax and pay the subject tax in accordance with the tax authority ' s announcement.

For the household, the individual has the rental property that the total amount for rent in the year obtained from a hundred million dollars or a total of an average monthly rent of the year from 8.4 million or so down is not open, the GTGT taxpayer. the TNCN tax and the tax authority do not perform single-grade levels on this case "

b) Edit point b, paragraph 5 Articles 22 Digital 156 /2013/TT-BTC as follows:

" 5. Tax filing deadline

...

b) For the form of taxable tax on each contract to arise the tax filing deadline is the deadline for filing a tax filing. "

8. Modified, sixth gauge, 7, 8, 9 paragraph 3 Articles 28 156 /2013/TT-BTC as follows:

" The state treasury has the responsibility to coordinate closely with the grant tax authority in the deduction of the GTGT tax collection of basic building works by the state budget funding on the site, the same amount of state budget accounting for the number of GTGT taxes. It ' s deductible in principle:

The basic building of the prefecture, the number of the GTGT-deductible tax, is to be accounted for by the local provincial budget.

For interprovincial works, the owner of the investment must self-identify detailed work revenue according to each province to the State Treasury to deduct the GTGT tax and the accounting accounting for each province.

For the interdistrict works, if it is determined to be used in a detailed process by the district, the number of GTGT tax deductions will be used by the State Treasury to collect the budget of each district corresponding to the number of the proceeds of the work. For the interdistrict works that do not specify the exact process of detailed work in each district of the district, the owner determines the rate of revenue of the work on each site to the KBNN, performing the GTGT tax deduction, the first case. Unable to determine the rate of the company's revenue on every single location, the IRS is considering the decision. "

9. Repel Content at paragraph 2 Article 29 156 /2013/TT-BTC.

What? 2. Modified, repleny 1, 2, 3, 4 Articles 1 Digital 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance directed the implementation of the Personal Income Tax Act, the Amendment Law, which complements certain provisions of the Personal Income Tax Law and the Digital Protocol. 65 /2013/ND-CP of the Government rules the details of some of the provisions of the Personal Income Tax Law and the Amendment Law, which adds some of the Personal Income Tax Law. as follows :

" What? 1. The taxpayer

The taxpayer is an individual resident and non-resident individuals prescribed at Article 2 Personal Income Tax Law, Article 2 of the Digital Protocol. 65 /2013/ND-CP June 27, 2013 of the Government Regulation details some of the provisions of the Personal Income Tax Act and the Amendment Law, which adds some of the provisions of the Personal Income Tax Act (the following call for the Digital Protocol). 65 /2013/ND-CP), has taxable income by regulation at Article 3 Personal Income Tax Law and Article 3 Digital Income 65 /2013/NĐ-CP.

The scope determines the taxable income of the taxpayer as follows:

For resident individuals, taxable income is the income that is born in and outside of Vietnam, which does not distinguish the income place;

For individuals who are citizens of the country, the territory that has signed the Agreement with Vietnam on the avoidance of taxation twice and preventing tax evasion against taxes that hit income and is personally residing in Vietnam is the obligation to tax the individual income tax. Being counted from the month to Vietnam in a personal case, the first person to be present in Vietnam to the month of the end of the contract, and leaving Vietnam (being counted enough in the month) was not the implementation of consuvage validation procedures to be made. Two-times VAT on the Avoidance Treaty between the two countries.

For non-resident individuals, taxable income is the income of birth in Vietnam, which does not distinguish from paying and receiving income. "

What? 3. Modified, Digital Supplements 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's December 18, 2013, details and guidelines for the implementation of some of the value of the Value Tax Act increase as follows:

1. Add a score of 7 Articles 5 News 219 /2013/TT-BTC as follows:

" g) The business base does not have to submit the imported GGTGT tax in the case of imported goods that have exported but are returned to the foreign country. When the business base sells this returned in the domestic, it must be published, paying the GTGT tax accordingly ".

2. Amendment, add 4 Articles 7 Digital 219 /2013/TT-BTC as follows:

" 4. Tax pricing for products, goods, internal consumer services.

Internal rotation goods such as goods are exported to internal warehousing, private export, semi-finished goods, to continue the process of production in a manufacturing, business or goods facility, services driven by the business base or supply of operations. Business doesn't count, you pay the GTGT.

Case of self-producing business, building fixed assets (self-made assets) to serve production, business of goods, GTGT taxable services, when completed, the acquisition, the delivery, the business base is not invoking the bill. The GTGT tax input forms the fixed fixed property, deductible according to regulation.

The case of machinery, equipment, supplies, goods in the form of lending, lending or reimbursable, if there is contract and the evidence associated with the appropriate transaction, the business base does not have to create a single invoice, calculation, payment of the GTGT.

For example, 24: Unit A is an electric fan manufacturing business, which uses 50 fan products installed in manufacturing workshops to serve the business operations of the unit market A non-charging GTGT tax on the operation of 50 of these electric fan products.

Example 25: The garment production facility in B has a fiber workshop and a sewing workshop. The B-fiber base of the fiber from the fiber workshop for the sewing workshop to continue the production process, the B base is not calculated and pays the GTGT tax on the yarn for the sewing workshop.

For example, 26: The stock company P self-builds a mid-shift house for workers in the business sector. The holding company P does not have a unit, nests, and teams are part of this construction. Upon completion, the break-out experience between ca, the P Stock Company is not invoking the bill. The GTGT tax input forms the lodge between the prescribed shift, the deduction by regulation.

For example, 27: Company Y is a manufacturer of bottled drinking water, the cost of not having a GTGT 1 bottle of bottled water on the market is $4,000. The Y Company exported 300 bottles of bottled water to serve in corporate meetings the Y Company did not have to manifest, the GTGT tax.

Example 28: Company Y is a production of bottled drinking water, the cost of not having a GTGT 1 bottle of bottled water on the market is $4,000. The Y Company exported 300 bottles of bottled water with the purpose of not serving business production, the Y Company must prescribe, the GTGT tax on the 300 bottles of water that does not serve the business production activity above with a tax price of 4,000 x 300 = 1,200,000.

For a business base that uses goods, internal consumer services, internal turnover that caters to business production such as transport, aviation, rail, telecommunications, non-tariff GTGT revenue output, business base must have a text. specify the object and control of internal use of internal use services under the jurisdiction. "

3. Modified, add 3, 4 Articles 12. 219 /2013/TT-BTC as follows:

" 3. The voluntary registration business facility applies the tax deduction method, which includes:

a) Business, which cooperaties in an annual revenue from sales of goods, supply of a GTGT taxable service under a billion has fully implemented the accounting regime, book book, invoice, evidence from the law of accounting, invoices, certificates.

b) The newly established business from the investment project of the business base is operating an increase in value added tax by deductible method.

The newly established business has made an investment under a licensed investment project under the approval of the voluntary registration case that applies the tax deduction method.

Businesses, newly established communes, have a non-licensed investment project under the jurisdiction of the law on investment but have an investment-based investment of the business decision-making investment. the registration subject applies to the tax deduction method.

c) Enterprise, newly established communes, make an investment, procurement, capital acquisition by fixed assets, machinery, equipment, tools, tools, or contracts to rent a business location.

d) Foreign organization, foreign individual business in Vietnam under the contract of the contractor, the subcontractor contract.

Another economic organization, the first GGTGT, does not include the business, the cooperative.

The business, which cooperated guidance at this point, was to send Notice of the adoption of the GTGT tax method to the slowest direct management tax authority of 20 December of the previous year adjacent to five taxpayers performing the calculation method. New taxes.

The business facility is instruct at point b, which must send notice of the application of the GTGT tax method to the direct management tax authority. When sending Notice of the application of the GTGT tax calculation to the direct tax authority, the business base does not have to send the records, the document as proof as the approved investment project, the competent investment method of the business of the business. It ' s decided to invest in approval, investment bills, shopping, capital acquisition records, business venue rental contracts. The business base holds and publishes for the tax authority when required. The newly established business base case from 01/01/2014 was not eligible for voluntary registration applying the tax deductible method at point b, cc 3 Article 12 Digital Information. 219 /2013/TT-BTC December 31, 2013 of the Ministry of Finance, if you meet the instructions conditions at point b, this paragraph is applied in accordance with the instructions at point b, c 3 Article 12 This message.

The guidance business facility at this point of d must send notice of the adoption of the GTGT tax method to the direct management tax authority.

The guidance business facility at this point must send notice of the adoption of the GTGT tax method to the direct management tax authority before December 20 of the previous year adjacent to five taxpayers who implement the new tax method.

During the five-day period of work since the date received notice of the adoption of the deduction method, the tax authority must have a notification text for the business, the cooperative, the business base that knows the approval or does not approve of the application. Tax deductible.

4. Other cases:

a) The case of a business base that works to buy, sell, gold, silver, and precious stones, the business base must use this operation to pay the tax in accordance with the direct method of valuing the guidance on this Article 13.

b) For the business that is filing a GTGT tax in accordance with the establishment of a branch (including the branch established from the enterprise's investment project), if the branch is in the separate GTGT tax in accordance with the rule of management legislation. Taxes are determined by the corporate tax method of the business. Where the branch does not directly sell, do not broadcast revenue or branch in the provincial, city-based business, where the business is headquartered, but does not perform its own prescriptions, the tax practice is focused on its headquarters. Business.

c) For the business, the newly formed cooperative other than non-guided cases in paragraph 3 applies the direct method to this Article 13.

d) As the first full year of the year since its inception, if the business, cooperatization has a turnover of 1 billion or more in a way of determining at paragraph 2 of this and fully implementing the accounting regime, invoices, evidence from the law of accounting, chemistry. Single, the evidence continues to apply tax deduction; if the business, cooperatim does not reach revenue from one billion or more but still fully fulfills the accounting regime, invoices, evidence from the law of accounting, invoices, certificates, and accounting. It ' s a voluntary register that continues to apply the tax deductible method at the point of a paragraph of these three things. After the first calendar year of its founding, the business, the cooperative, applied the stability of the tax method for two consecutive years.

For example, 53: The X service trade trade company established and started operations in April 2014, the service trade firm applied the direct method of the GTGT tax in 2014. By the end of the November 2014 tax period, the X Service Trade Company Limited defines the revenue as follows:

Taking the total revenue index on the GTGT tax bill of the tax period from April to the end of November 2014 divided for eight months, then multiplied by 12 months.

The estimated revenue case was estimated to be from 1 billion or more, the X Service Trade Company Limited moved to adopt tax deductible methods from January 1, 2015, and for two years 2015, 2016. The estimated revenue case in the above definition of less than 1 billion copper and the X Service Trade Company Ltd. fulfills the full accounting regime, invoices, evidence from the law of accounting, invoices, certificates, and the Service Trade Company Limited. X is part of the voluntary registration case that applies the deductible method at paragraph 3 This. If the X service trade company continues to register voluntarily applying the deduction method, X Service Trade Co., Ltd. continues to apply the deductible method in two years 2015, 2016. . "

4. Edit paragraph 1 Article 13 219 /2013/TT-BTC as follows:

" 1. The number of GTGT taxes must be submitted by a direct calculation on the GTGT by valuing the value multiplied by the increased value tax rate imposed on purchasing activity, sales, silver gold, precious stones.

The valuing value of gold, silver, precious stones is determined by the payment price of gold, silver, precious stones sold out (-) the payment price of gold, silver, precious stones to the corresponding.

The payment price of gold, silver, precious stones is the actual price of sale on the bill of sale of gold, silver, precious stones, including the proceeds (if any), the value added tax and the revenues, the additional fees that the party sells.

The payment price of gold, silver, precious stones purchased by gold, silver, precious stones purchased or imported, had a GTGT tax used for purchase, gold, silver, and precious stones.

The case in the tax period that arise the value of the negative increase (-) of gold, silver, precious stones is calculated except for the value of the positive (+) value of gold, silver, precious stones. The absence of a positive positive value (+) or positive increase (+) value is not sufficient to offset the negative increase in negative (−), which is to be transferred to subdue the value of the following year. At the end of the calendar year, the value of the negative increase (-) is not followed next year. "

5. Plugin for example number 58a at paragraph 4 Article 14 Digital 219 /2013/TT-BTC as follows:

"Example number 58a: Enterprise A investment builds raw materials and factories for closed production from farming (including the outsourcing hire that businesses A investment of the entire breed, ponds, lakes, fences, irrigation systems, ships and raw materials," the company said. Other inputs such as livestock feed, veterinary medicine, veterinary services ...), come to the preparation of the frozen carp to export and sell in the water. In the production of Business A has purchased more or more individuals of other businesses or of peasant households. An external buyer before entering the factory was concentrated in the A's pond of Business A with a self-adopted business. Individuals purchased by self-adopting businesses and external individuals are included in the factory that turns into a non-pear (fillet fish) product through the process and, according to the process: The raw fish-clean-cut, skin-cutting-off-the-pear-marinated, frozen-frozen-frozen-frozen-frozen. Sold. Enterprise A is made prescriing the GTGT tax deduction as follows:

-Business A is deducted from the entire GGTGT tax input of fixed assets and of the goods, the purchasing service does not form a fixed asset at the factory that serves the non-pear test-based scheme.

-The non-pear-based taxon has its own self-adopted business to export a 0% tax rate and the business is deducted all of the input GTGT tax is associated with the export of the non-pear test. In the case of a commercial pet business that would then be made up as a non-export and export-to-export individual for sale in the country, the input GTGT tax is allocated in proportion to the percentage of export revenues/Total Revenue (export revenues and sales in the country). "

6. Modify, add Article 15 219 /2013/TT-BTC as follows:

a) Edit the first gauge point 3 Article 15 is as follows:

" c) For goods, slow purchasing services, valuing goods, services purchased from twenty million or more, the base business base in the contract for purchase of goods, services in writing, valuing added value and evidence from bank payment. of the goods, the slow-paying service, the donation to manifest, the GTGT input tax deduction. The absence of evidence from bank payment is not due to the time of payment under contract or prior to December 31 annually for the case of a pre-contract payment date than December 31, the business facility is still being predated, Excluding the input GTGT tax. "

b) Modified, supplematuation of 3 Articles 15 as follows:

" 3. A payment from a bank is understood to have evidence that the transfer from the bank's account to the bank's account to the bank's account (the bank's account and the bank's bank account must be an account registered or informed of 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). "

c) Modified, add a paragraph c 4 Article 15 as follows:

" c) The case of goods, services purchased into authorized authorized third party payment through the bank (including the case of the party required by the bank to purchase 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 by the value of the value of 20 million or more is only a tax deduction for the case with the payment of the payment through the bank ".

7 Amendment 4 Article 16 Digital 219 /2013/TT-BTC as follows:

" Commercial bill. The date of determining the export revenue to calculate is the date of the completion of the customs procedure on the customs sheet. " .

What? 4. Reviled the Certificate of Deposit Paper to NSNN (sample C1-02/NS and C1-03/NS) at the Appendix issued by Decision No. 759 /QĐ-BTC on 16 April 2013 by the Ministry of Finance on the Financial Attachment 08 /2013/TT-BTC October 10, 2013 of the Ministry of Finance and the Code of Taxation Sheet (01/BKNT) issued by Digital Information 85 /2011/TT-BTC June 17, 2011 of the Ministry of Finance is as follows:

Issued with this message:

1. The Certificate of Money in the NSNN (denominated C1-02/NS and C1-03/NS) replaces the deposit sample to the NSNN issued with Decision No. 759 /QĐ-BTC on 16 April 2013 by the Finance Ministry on the Financial Financing Engagement. 08 /2013/TT-BTC October 10, 2013 of the Ministry of Finance directed the implementation of the state accounting for the Budget Management Information System and the Treasury (abbreviated as TABMIS).

2. Template The Tax Sheet Table (01/BKNT) replaces the Tax Payable Table (01/BKNT) issued with the Digital Information 85 /2011/TT-BTC June 17, 2011 of the Ministry of Finance directed the organization to coordinate the procurement of the state budget between the State Treasury-the Internal Revenue Directorate-General Customs and Commercial Banks.

What? 5. Modified, Digital Supplements 39 /2014/TT-BTC March 31, 2014 of the Ministry of Finance Guide to Digital Protocol 51 /2010/NĐ-CP 14 May 2010 and Decree No. 04 /2014/ND-CP January 17, 2014 by the Government of the Regulation on the bill of sale of goods, the service supply is as follows:

1. Modified, add 2 Articles 3. 39 /2014/TT-BTC as follows:

" 2. Single types:

a) The added value invoice (model 3.1 Annex 3 and a sample of 5.1 Annex 5 issued by this message) is a form of invoices for declarable organizations, valuing the value added in accordance with the deduction in the following activities:

-Sales of goods, domestic services;

-International transport.

-Export into the non-tariff zone and the cases are treated as export;

b) The sales bill used for the following objects:

-Organization, private individuals, tax rates increase in direct method when selling goods, domestic services, export to the non-tariff zone, and cases are treated as exports (model 3.2 Annex 3 and a sample of 5.2 Annex 5 issued by) This is private.

-Organization, individual in the non-tariff zone when selling goods, services to the domestic service and when selling goods, offering services between organizations, individuals in the non-tariff zone together, on the bill of note "For the organization, the individual in the taxon." " (sample number 5.3 of the five issued by this message).

Example:

-Business A is an increase in value added tax in the deductible method of having a domestic sales activity that has just exported abroad. Enterprise A uses an increased value bill for domestic sales and does not need to build a GTGT bill for foreign export operations.

- Enterprise B is an increase in value added tax in the country that has a sales activity in the country that has a sales activity for the organization, the individual in the non-tariff zone. Enterprise B uses the GTGT bill for domestic sales and for sales operations into the non-tariff zone.

-Business C is the domestic sales and sales manufacturing business that sells foreign goods (in addition to Vietnam territory) it uses sales invoices when selling into the interior, on the "For organization, personal organization in the non-tariff zone"; when the sale of goods. Overseas (outside Vietnam), business C does not need to build a sales bill.

-Business D is an increase in value added tax in the direct method, when selling goods, domestic services, to the non-tariff zone, the D business uses the sales bill. When exporting goods abroad, business D does not need to establish a sales bill.

c) Other bills include: stamps; tickets; tags; insurance coupons ...

d) Votes an air transfer fee; certificate from international shipping fees; certificate from bank service toll ..., form and content are established in accordance with international law and the provisions of the relevant law. "

2. Modify, add Article 4 Digital 39 /2014/TT-BTC as follows:

a) Modify the g. 1 Article 4 39 /2014/TT-BTC as follows:

" g) The name of goods, services; unit counts; quantity; unit of goods, services; and numistime, and by letter. Where the business organization uses a software accounting software by the parent company's software system, the multinational corporation is the only use of the unit used in English according to the Corporation's software system. "

b) Edit a paragraph a paragraph 3 Article 4 39 /2014/TT-BTC as follows:

" a) The business organization sells goods, services that can create, release and use invoices do not necessarily have the buyer 's signature, the seller' s sign in the following case: the electricity bill; the bill of water; the telecom service invoice; the bank service invoice. Eligible for self-printing in this message.

In the case of a service business, the bill does not necessarily have a "unit" format.

3. Modify, add Article 16 Digital 39 /2014/TT-BTC as follows:

a) Modified, supplemated at point b, paragraph 1 Article 16 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 and internal consumption (except for others). It ' s a commodity turnover to continue the 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 self-printing bill or a printed bill is set up by a computer if there is a blank part on the invoice it is not cross-cross.

c) The invoice is made once a multiple. The content set on the invoice must be unified on single-order contacts with the same number.

For telecom service sales invoices, pre-state bills, prepaid bills of banks, passenger transport tickets, passenger stamps, tickets, tickets, tickets, cards, and some cases according to the Ministry of Finance guidelines, when setting up the bill. This is replaced by a single-digit number, the actual number of actual bills. Details of each customer delivery number are shown on a line of the Table with full of the criteria that have been registered at the sample bill sent with the invoice to release the invoice to the direct management tax authority.

The tables are monthly, printed out of paper to store the preservation or storage by electronic means (e.g.: a USB flash disc), a CD, and a DVD, an external hard disk, a hard disk attached to it. The preservation, storing the manifest tables in accordance with the current regulation of the preservation, store accounting documents. If the paper is stored, the table must have a full name, the sign of the table of the scribes; the name, the signature of the unit chief; the unit sign. If stored by electronic means, the table must have an electronic signature of the unit and the table contents must ensure that it is able to access the results and print out the paper when the reference is needed. The units must be responsible for the accuracy and fulfills of the information on the set table for the day, for the month and must ensure the storage to provide the tax authority and other authorities when required. "

b) The seventh-place repel. Two Articles 16. 39 /2014/TT-BTC.

4. Edit the second gauge Article 27 News 39 /2014/TT-BTC as follows:

" The business alone uses a self-printing bill, putting in a non-printable infraction behavior that is not used in self-printing, set in, businesses of the high risk category on tax-owned tax of the tax authority under instructions at Article 11 This Privacy performs filing. the situation uses a bill by month. "

What? 6. Modified, Digital Supplements 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance Guide to Digital Protocol 218 /2013/NĐ-CP December 26, 2013 of the Government Regulation and guidelines for the implementation of the Corporate Income Tax Act as follows:

1. Amendment, add a b point 3 Article 5 Digital 78 /2014/TT-BTC as follows:

" b) For goods, the service used to exchange (excluding goods, services used to continue the production process, business of the business) is determined by the sale price of the product, goods, services of the same type or equivalent in the market at the market. The time of exchange.

For example, Business A has automobile spare parts and automobile assembly. Enterprise A is used by businesses to display, introduce products or use car tires to continue to assemble into a complete automobile, in which case the business ' s car products are not regulated to take into account sales. Business income tax.

For example, Business B is a computer manufacturing business. In the year Business B has a number of computers produced by the business government for employee employees to work at the business, and these computer products are not regulated to account for corporate income tax revenue. "

2. Modified, add 1 Article 6 78 /2014/TT-BTC as follows:

" 1. Unless the expenses are not deductiable at paragraph 2 This, the business is given any amount if the following conditions are met:

a) The actual cost of birth related to the manufacturing activity, business of the business;

b) The clause has sufficient bills, the legal evidence under the rule of law.

c) If there is a bill to purchase goods, the service once has a value of 20 million or more or more (the price that includes the GTGT tax) when the payment must be present from a cash-free payment.

The certificate from non-cash payment made by the regulation of the legal documents of the value added tax.

In case of purchase of goods, services once valued from twenty million co-credits on the invoice, which at the time of the cost of the cost, the business had not paid off and had no evidence from cash-free payments, the business was charged at the cost. Unless you identify the income tax. In case the business payment is not available from cash-free payment, the business must prescribe, adjust the cost to the portion of the commodity value, the service no evidence from the payment does not use cash at the expense tax. Cash payment (including in the case of tax authorities and functional authorities have decided to inspect, test for the cost of this cost).

For the bills of purchase, the service paid in cash that was born before the time of this message was enforced, and it was not regulated by regulation at this point.

For example 7: August 2014 Business A buys goods already has a bill and a record value on the invoice is 30 million but not paid. In the 2014 tax period, business A was calculated at the expense unless determining taxable income for this commodity purchase value. In 2015, business A has made a value payment payment of this commodity in cash so that business A must prescribe, adjust the cost to the portion of the commodity value, the service into the tax period that develops a cash payment (period). Tax in 2015.

The business case buys goods, services related to the business production operation of the business and has a direct print invoice from the computer in accordance with the law of invoices; this bill if valued at 20 million or more or more. The base on this bill and the certificate from the payment do not use the business ' s cash to charge at the expense unless determining taxable income.

The business case buys goods, services related to the business production operation of the business and has a direct print invoice from the computer as prescribed by the law of invoices; this invoice if it is worth less than 20 million and has a payment. In cash, the business is based on this bill and the certificate from the cash payment of the business to calculate the costs unless you define the taxable income. "

3 The amendment, the addition of a $19 clause. 78 /2014/TT-BTC as follows:

" The revenue of the business from the implementation of the new investment project in the manufacturing sector (excluding the special consumption tax-borne production project, the mineral extraction project) meets one of the following two criteria:

-The project has a minimum capital investment of 6 (six) trillion dollars, making a total of no more than three years since being granted an investment certificate and having a total of 10 (ten) trillion dollars per year of slog after three years of revenue (slow). in the fourth year of the year, the business has to achieve a minimum gross of 10 (ten) trillion dollars per year.

-The project has a minimum capital investment of 6 (six) trillion dollars, making a budget of no more than three years since being granted a certificate of investment and use on 3,000 of the slog workers after three years from the year of revenue (the slog of the fourth year since the year of sales). It ' s a business that ' s going to be able to make use of the average annual workforce per 3,000 workers.

The number of employees specified at this point is the number of labour contracting workers working full-time, not counting the amount of part-time labor and the short-term contract labour of less than a year.

The number of annual regular use workers is determined in accordance with the Digital Information. 40 /2009/TT-BLTBXH December 3, 2009 of the Ministry of Labor-Trade and Social Affairs.

The investment project case does not meet the regulatory criteria at this point (not to be told to slow progress due to the objective cause in the release of the facet, resolve the state agency ' s administrative procedures or due to natural disasters, enemies, fire and others). The approved investment certificate agency, the Prime Minister ' s Office of Appropriation, reported that the business is not entitled to corporate income tax, and the business must be milled, paying the amount of corporate income tax that has approved the offer. of the previous years (if available) and paid the slow payment of the prescribed tax, but the business is not subject to regulatory misconduct. the law of tax management. "

What? 7. Effect of execution

1. This message is valid for practice since day September 1, 2014.

For the case of procedure execution, the pattern follows the prescribed parameters at paragraph 2 This, which the business needs time to prepare, the business is actively selecting the procedure, the template according to the current regulation and by the revised regulation, appointment. sung to continue through October 31, 2014 without notice, registration with the tax authority. The General Tax Directorate is responsible for directing, specifically instructs the implementation of this regulation.

2. Repeal the guidelines, patterns at number of parameters. 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 has been revised, added, replaced, repel in this Information.

3. Other tax administrative procedures that are not instructed in this Notice continue to follow current law documents.

In the course of execution, if there is difficulty, entangrium, offer units, the business base reflects in time to the Ministry of Finance to be resolved to resolve the ./.

KT. MINISTER.
Captain.

(signed)

Đỗ Anh Tuan