Circular No. 219/2013/tt-Btc Guiding The Implementation: Value Added Tax Act And Decree No. 209/2013/nd-Cp Dated 18/12/2013 Of Government Regulations And Detailed Guidelines For Implementing Some Tax Laws G. ..

Original Language Title: Thông tư 219/2013/TT-BTC: Hướng dẫn thi hành Luật Thuế giá trị gia tăng và Nghị định số 209/2013/NĐ-CP ngày 18/12/2013 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều Luật Thuế g...

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CIRCULAR guiding the implementation of the 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 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based value added tax Act No. 13/2008/QH12 June 3, 2008 and the revised Law , the addition of some articles of the law on value added Tax number 31/2013/QH13 on June 19, 2013;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the modified Law, added some articles of law No. 21/tax management QH13 on 11/20/2012, 2012;
Pursuant to Decree No. 209/2013/ND-CP on December 18, 2013 the Government detailing and guiding the implementation of a number of value-added Tax legislation;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the 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 as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular guide on the taxable object, the object is not subject to tax, taxpayers, and tax calculation method, deduction of tax and refund tax where value.
Article 2. Taxable object taxable object value (VALUE ADDED) is used for services, goods production, trading and consumption in Vietnam (including the goods and services purchased by organizations, individuals in foreign countries), except the objects not subject to VAT guide and in article 4 of this circular.
Article 3. Taxpayers Who file the VAT is organization, personal business, production of goods and services subject to VAT in Vietnam, regardless of profession, forms, business organization (hereinafter called business establishments) and the Organization, personal imports of goods, purchase of services from abroad subject to VAT (hereinafter called the import) including : 1. The business organization established and registered under the law on business enterprises, the law on State enterprises (now the business law), the law on cooperatives and other specialized business law;
2. The economic organization of political organization, social-political organizations, social organizations, social-professional organization, the people's armed units, organizations and other institutions;
3. Enterprises, foreign-invested and foreign parties involved in business cooperation under the foreign investment law in Vietnam (now the investment law); organizations, foreign individuals doing business in Vietnam but not to establish legal entities in Vietnam;
4. Individuals, households, groups of independent business people and other objects have active production, trading, import;
5. organizations, individual business in Vietnam to buy services (including the service purchase cases tied to goods) by foreign organizations without resident establishments in Vietnam, individuals in foreign countries is subject to non-residents in Vietnam, the Organization, individuals buying services is the taxpayer , except not enumerate, count filed tax instructions at item 2 article 5 this circular.
Regulations on permanent basis and object of non-residents follow the law on corporate income tax and the law on personal income tax.
6. Branch of the established export processing enterprises to purchase and sale of goods and the activities directly related to the sale of goods in Vietnam under the provisions of the law on industrial zones, export processing zones and economic zones.
Example 1: Sanko Company Ltd. is the export processing businesses. In addition to production activities to export Sanko co., Ltd. also licensed rights to sell out or to export, Sanko co., Ltd. to establish a branch to performing this activity in accordance with the law, the private accounting branch and Declaration, filed a separate tax for this activity General Accounting, not on production for export.
When importing goods to make distributed (sold out), Sanko co., Ltd. Branch made Declaration, filed at the stage of import VAT and when sold (including export) Ltd., Sanko use invoices, statements, filing of VAT according to the regulations.
Article 4. The object is not subject to VAT 1. Agriculture products (including the products of forest planting), livestock, fisheries, aquaculture, seafood caught not yet processed into other products or only through the normal processing of the personal self, organization of production, sales and caught 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 to receive public money from company B or resell the product to company B, then the money the company received from raising pigs and pork products sold to company B in the object is not subject to VAT.
Case B companies sold or put into processing to sell the products subject to subject to VAT under the rules.
2. The product is breeding, plant breeding, including egg, hatchling, seedlings, seeds, shoots, tubers breed, semen, embryos, genetic material in the cultivating, importing and trading business. Pet-like product, plant varieties subject to not subject to VAT is the product due to the import facility, commercial paper business business registration breeding, cultivars by the State Agency. The product is just like pets, plant seeds in this kind of State issued standard, the quality must satisfy the conditions prescribed by the State.
3. Drip irrigation, drainage; ploughs, cultivators of land; dredged channel, ditch the infield serving agricultural production; the service harvest agricultural products.
4. The product is made from sea salt, salt, salt, salt, natural iodine that is Na-tri-chlorine-rua (NaCl).
5. State-owned housing by the State sold to people are hired.
6. transfer of land use rights.
7. Life insurance, health insurance, insurance, insurance services related to humans; pet insurance, crop insurance, agricultural insurance services; boat insurance, equipment and other necessary tools to serve directly caught fisheries; reinsurance.
8. The financial services, banking, stock trading: a) credit 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 credit levels in the process object is not subject to VAT.
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 enforce the judgment made under the provisions of the law on the handling of property secured loan.
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, then the parties to implement the procedure of delivery of secured property as specified.
The case of the parties to the Agreement who have secured property sell the secured property to pay the debt, if the property is secured the submission of VAT and in selling property subject to VAT declaration and payment of VAT according to the regulations.
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, 2014 A company's base business filed tax mortgage deduction method the lines, machines and equipment for loans at Bank B, the loan period is 1 year (repay is on 31/3/2015). To 31/3/2015, A company does not have the ability to repay and to hand over assets to Bank B, when you hand over your assets, A company performing the procedure to hand over the secured assets under the provisions of the law on the disposal of secured property. B Bank selling the property secured loan to debt collection, the property sold subject to 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.
b) individual loan activity, not business operations, regular supply of taxpayers are not credit institutions.
Example 5: VC Corporation has temporarily idle money not yet in service operations, VC Corporation signed a contract for the loan T company within 6 months and get the interest rate amount interest rate amount VC Corporation in getting object is not subject to VAT.
c) securities business including: brokerage, proprietary trading of securities, securities underwriting, investment securities, securities management, securities investment fund management companies, securities investment, portfolio management, stock market service organization of securities trading or securities trading center services related to the securities registration, custody in Vietnam securities depository Center, for customers to borrow money to the escrow transaction, the application before the Securities and other securities business under the provisions of the law on securities.
The activity provides information, held an auction of shares of the issuer, the technical support service of online securities trading of the stock.
d) assignment which included the transfer of a part or the entire amount of capital was invested in other economic organizations (irrespective of having established or not established new legal personality), stock transfer, transfer capital contribution rights and other forms of capital transfer as stipulated by the law , including selling the business case for business to business and business to buy the entire inheritance rights and obligations of the business sold under the provisions of the law.
Example 6: April 2014, A limited company which is using the machines, equipment for the establishment of company B, the value of equity of A company are the Board of capital logistics, which is 2.5 billion valuation, with 25% of the company's capital stock b. 11/2014 , A company sells shares in company B for ABB investment fund with 4 billion the amount to 4 billion A company obtained the transfer of capital revenue is subject to not subject to VAT.
DD) debt sale;
e) foreign currency trading;
g) derivative financial services include: hóan changes the interest rate; the contract term; futures contracts; the option to purchase, the sale of foreign currency; the other derivative financial services in accordance with the law;
h) Sell the secured property of debts of the organization which the State owns 100% of the Charter capital established by the Government to handle the bad debt of credit institutions in Vietnam.
9. medical services, veterinary services, including medical services, treatment, prevention for people and pets, birth, service planning, service health nursing, rehabilitation for patients, patient transportation, rental of rooms, beds of health establishments; tests, screenings, shots, blood and blood products used for human disease.
The case of the healing service package (as defined by the Health Ministry) includes the use of medicines, the proceeds from drug money located in the healing the healing service package is also subject to not subject to VAT.
10. Postal services, telecommunications and public utility universal Internet according to government programs; Postal and telecommunications services from abroad to Vietnam (to).
11. service maintain the Zoo, gardens, parks, tree-lined streets, public lighting; funeral services. The services outlined in this clause regardless of the funding source. Specifically: a) the service maintain the Zoo, gardens, parks, tree-lined streets, protected by the State-owned forests, including forest management, tree care, tree planting, protecting birds, animals in the Zoo, parks, public areas, national forests, national parks;
b) public lighting including street lighting, Lane, neighbors in the residential area, flower garden, the Park. No sales tax is revenue from operations of public lighting;
c) funeral services of the business functioning basis funeral services include operations for rental cars, funeral home funeral service, burial, cremation, burial, move the grave, grave care.
12. Maintenance, repair, built by the people's contribution (including capital contributions, the funding of the Organization, individuals), which humanitarian aid for culture, the arts, public service buildings, infrastructure and housing for social policy object.
The case of the use of resources other than the people's contribution, which humanitarian aid that other funds does not exceed 50% of the total number of resources used for the object is not subject to tax on the entire value of the work.
The case of the use of resources other than the people's contribution, which humanitarian aid that other capital exceeds 50% of the total number of resources used for the entire value in the object subject to VAT.
The object of social policy including: people under the provisions of the law on people; the object of social assistance allowances from the State budget; people in poor households, poor access and other cases prescribed by law.
13. Teaching, vocational training in accordance with the law, including information technology; teaching dance, singing, painting, music, theater, circus, gymnastics, sports; child rearing and teaching the craft to training, fostering cultural proficiency, professional expertise.
The case of the basis of teaching all levels from pre-school to high school have collected money to eat, money transport shuttle students and other revenues in the form of currency, the money, the money-eating household spending to transport shuttle students and the revenues and expenses in this household household objects not subject to tax.
Revenues of boarding students, students, students; training activities (including the Organization of the examination and certification of the training process) by providing training in the subject is not subject to VAT. The base case does not directly training training organization that organized the exam, only certificates in the training process organization and certification are also subject to not subject to tax. Service provider case competition and no certificate in the training process in the object subject to VAT.
Example 7: Training Center X gets authority tasked with training to practising certificate of insurance agents. X training center charged with training for the medical units to perform, the training center X held contest and practising certificate of insurance agents, the Organization and certification of the training center X subject not subject to VAT.
14. radio and television broadcasts by the State budget.
15. Publish, import, release of newspapers, magazines, newsletters, books, textbooks, curriculum, books, legal documents, scientific-technical, printed with the letter of minorities and paintings, photo's, dynamic stock propagation posters, including tape or disc, the recording, recorded, electronic data; the money, in money.
Newspapers, magazines, newsletters, communications activities including newspaper, magazines, newsletters majored.
Political books is the book propagating politics of the party and the State serves the political task according to thematic, themes, serves on anniversary of traditional institutions, the ministries, local; statistical books, propagating the movement a good thing; print the speech, research leader of the reasoning the party and State.
Textbooks are books used for teaching and learning in all levels from preschool to secondary (including reference books for teachers and students to match the content of the educational program).
Syllabus are books used for teaching and learning in universities, colleges, secondary vocational and professional.
Law text books are books in the legal text of the State.
Scientific-technical books is the book used to introduce, guide to the scientific knowledge, engineering related directly to production, science and engineering.
Books in print with the word ethnic minorities including the book in Word and Word bilingual minorities.
Paintings, pictures, poster, photos, classical painting is posters, leaflets, folded sheet types of service for the purpose of propaganda, agitation, slogan, photo, the party leader, national flag, Crew, the team States.
16. public passenger transport by bus, the tram is public passenger transport by bus, trams follow the routes in the province, in the municipality and neighboring foreign routes the specified by the Ministry of transportation.
17. what kind of goods not produced in the country are imported in the following cases: a) machinery, equipment, spare parts, materials imported for use directly for scientific research activities, technological development;
b) machinery, equipment, spare parts, transportation vehicles and supplies needed to conduct exploration, develop oil, gas;
c) aircraft (including aircraft engines), drilling rig, ship of its kind in the country have not produced to make fixed properties of the business or hire of foreign countries to use for production, trading, renting, lease back.
To identify the goods subject to not subject to VAT at the stage of import provisions in this clause, the importer must present to the Customs authorities the records under the guidance of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.

List of machinery, equipment, spare parts, supplies of its kind in the country has produced is to distinguish the type of water has not yet produced the necessary import used directly for scientific research and technological development; List of machinery, equipment, spare parts, vehicles and supplies of the type used in the water produced as a basis to distinguish this type of water has not yet produced the need to conduct exploration, develop oil, gas; The catalogue of ships, drilling rig, water-type vessels were produced as the basis to distinguish domestic type not yet produced is needed to make the fixed assets of the business or hire of foreign countries to use for production, business, rental, rent back by the Ministry of planning and investment.
18. The weapons, equipment, specialized in serving national defense, security.
a) weapons, equipment used to serve defense, security according to the category of weapons, equipment, professional service of the defense and Security Ministry of finance consistent with the Department of Defense and the Ministry of public security issued.
Weapons, equipment used to serve defense, security objects not subject to VAT is the complete product, sync or parts, components and packaging used to assemble, preserve the complete product. The case of weapons, equipment, specialized in serving national defense, security must repair the repair services of weapons, equipment, due to the enterprises of the Ministry of defence, the Ministry of public security made subject not subject to VAT.
b), equipment, weapons (including supplies, machinery, equipment, spare parts) used to serve for Defense, enter password security in an import tax exemption under the provisions of the law on export taxes, import duties or imported under the quota is approved by the Prime Minister.
Profile, procedures for weapons, equipment, imports are not subject to VAT at the stage of import under the guidance of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
19. Imported goods and commodities, selling services for organizations and individuals, to humanitarian aid, aid is not refundable in the following cases: a) the imported goods in the case of humanitarian aid, aid is not refundable and must be the Ministry of finance or the Department of finance;
b) gifts to State agencies, political organizations, social-political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units comply with the provisions of the law on gifts, gifts;
c) gifts, gifts for individuals in Vietnam made under the provisions of the law on gifts, gifts;
d) Organization's belongings, foreign individuals according to standard diplomatic immunity in accordance with the law on diplomatic immunity incentives; is the map used by the Vietnam people settled abroad when on water to carry;
DD) carried in the baggage exemption standards;
The level of imported goods subject to not subject to VAT at the stage of import tax exemption level defined in the export tax, import tax and the writing guide.
Goods imported by the Organization, individuals subject to diplomatic immunity in accordance with the law on diplomatic immunity privileges in the object is not subject to VAT. Object case diplomatic immunity purchase goods, service in Vietnam have VAT tax refund case, then follow the instructions in paragraph 7 to article 18 of this circular.
The object, of the goods, the procedure of records to enjoy preferential diplomatic immunity in this guide follow the instructions of the Ministry of Finance on the implementation of VAT refund for diplomatic missions, consular and representative bodies of international organizations in Vietnam.
e) goods, services sold to foreign individual, organization, international organization for humanitarian aid, non-refundable aid to Vietnam.
Procedures for international organizations, foreign buying of commodities, service in Vietnam to humanitarian aid, non-refundable aid to Vietnam is not subject to VAT: international organizations, the alien must have text sent to the sales basis, which clearly international organization name alien, buy goods and services for humanitarian aid, non-refundable aid to Vietnam, the number or value of goods purchased; certified by the Ministry of finance or the Department of financial aid.
When selling, business establishments are invoiced in accordance with the law on bills, on the Bill clearly is wholesale to foreign organizations, international organizations and to non-refundable aid, humanitarian aid does not charge VAT and retention of the text of the international organization or agency representative of Vietnam to make tax declaration base. The case held, foreign individuals, international organizations buy goods and services in Vietnam to non-refundable aid, humanitarian aid has a VAT tax refund case, then follow the instructions in paragraph 6 Article 18 of this circular.
20. The cargo transfer, in transit through the territory of Vietnam; temporary import of goods, re-export; the temporary export goods, re; raw materials imported for the production and processing of goods exported under contracts, the fabrication of exporting signed with foreign parties.
The goods or services are traded between overseas with the tax-free zones and between tax-free zones together.
Tax-free zones include: export processing zones, export processing businesses, tax, tax warehouse, bonded, special trade zones, the commercial-industrial and other economic areas are established and enjoy tax incentives such as tax-free by decision of the Prime Minister. Trading relations between the commodity exchange with the outside is related to export or import.
Profile, procedures for identifying and handling do not collect VAT in this case follow the instructions of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
21. Technology transfer in accordance with the law on the transfer of technology; transfer of intellectual property rights under the provisions of intellectual property Law. The case of technology transfer contracts, transfer of intellectual property rights are accompanied by the transfer of machinery, equipment, the object is not subject to VAT calculated on the value of technology, intellectual property rights transfer, the transfer; no case is separate, the VAT is calculated on the value of technology, intellectual property rights, transfer transfer together with machinery, equipment.
The software includes computer software products and software services as prescribed by the law.
22. Gold bullion form, import the pieces and the type of gold has not been manipulated into fine art products, jewelry or other products.
Gold bullion form, the pieces and the type of gold has not manipulated are determined according to the provisions of the law on management business of gold.
23. export products, mineral resource extraction has not yet processed into other products.
Resources, mineral exploitation has not yet processed into other products, including mineral was over, crushing, recruitment, advanced processing, content or resources over the cut, sawed.
Example 8: business establishments, A natural stone products exported in the form of slabs, Slate, the natural stone products for export subject to not subject to VAT.
Example 9: base business export white limestone B granular and powder form, the white limestone products in granular and powder form for export subject to not subject to VAT. The base case export business super smooth stone powder (according to the standards of the competent bodies), super smooth stone powder had coated the acid, the products are defined as products have over processed into other products as exports not subject to not subject to VAT.
24. the artificial products used to replace the patient's body parts, including the product's long-lasting implants in the human body; crutches, wheelchairs and other devices for the disabled.
25. Goods, services of households, personal business has annual revenue levels from a hundred million back down.
Identifying households, individuals in business or not subject to VAT shall not be made under the guidance of the law on tax administration.
26. The goods, the following services: a) goods sold in duty-free shops duty free sales in accordance with the Prime Minister.
b) national reserve Goods due to the national reserve agency sold.
c) the activity fee, the fee of the State according to law on fees and charges.
d) demining explosive material, because the units made for the works to be invested by the State budget.
Goods in an not be stitched import VAT under the provisions of this Article if the change of purpose in use must declare VAT, payment of import sewn in accordance with the Customs office where the customs declaration registration. The Organization, individuals selling goods in the domestic market must declare VAT, filed with the tax authorities managed directly under the rules.
Article 5. The case is not declared, the submission of VAT 1. The Organization, individuals receive the revenues on compensation with money (including compensation of land and property on the ground when the land withdrawn by decision of the competent State agencies), prize money, money, money transfer support emissions rights and other financial revenues.
Business establishments receiving monies collected on compensation, bonuses, cash support received, money transfer emissions rights and other financial revenues, the establishment of the certificate from the currency according to the regulations. Business establishments paid, aim to establish base credentials from spending money.
The case compensated with goods, services, facilities and must declare VAT, lodging properties, as for the sale of goods and services; the facility received the Declaration, compensation prescribed deductions.

The case of a business establishment in the pay of individual organizations to perform services for organizations and individuals, such as repairs, maintenance, promotion, advertising, they must declare, pay taxes according to regulations.
Example 10: P&C co., Ltd received interest from the purchase of bonds and cash dividends from the shares of the other enterprise. P&C co., Ltd is not declared, the submission of VAT for the amount of interest from the purchase of bonds and cash dividends received.
Example 11: A business receive compensation for damage due to cancelled contracts from business B is 50 million, then A business establishment certificate from the currency and not declare VAT, payment for funds on.
Example 12: the business to business purchase X Y, X had advance business for business, a medical and health care business is charged interest rates for deposit business then X is not declared, the submission of VAT with regard to interest received.
Example 13: business to business sales X Z, the total price paid is 440 million. According to the contract, payment deferred Z business within 3 months, deferred interest of 1% per month, the total payment of the contract price. After 3 months, the Enterprise X received from Enterprise Z the total value of the contract payment is 440 million and slow pay interest is 13.2 million VND (440 million x 1% x 3 months) then the Enterprise X is not declared, the submission of VAT for 13.2 million deposit.
Example 14: insurance business A and B companies signed a contract of insurance with an insurance form with money. When the insurance risk occurs, the insurer A compensation to company B in the money under the provisions of the law on insurance. Company B is not declared, the submission of VAT for the amount of the insurance compensation received.
Example 15: Milk joint stock company ABC has paid to the Distributor (hosted, business individuals) to make the promotion (under the provisions of the law on trade promotion activities), marketing, products for companies (distributors receive this money to perform services for the company), then upon cases, the Distributor is the filing of VAT deduction method for billing RATES and calculated according to the VAT tax rate of 10% of the cases, the Distributor is the filing of VAT according to the direct method, then use the sales invoice and define the tax rate (%) on sales according to regulations.
2. organizations, individual manufacturing, business in Vietnam to buy the services of foreign organizations without resident establishments in Vietnam, individuals in foreign countries is subject to non-residents in Vietnam, including the cases: repairs transport means, machinery, equipment (including materials , replacement parts); advertising, marketing; trade and investment promotion; brokers sell goods, provide services abroad; training; divide the cost of the postal service, international telecommunications between Vietnam with foreign countries that these services are carried out in Vietnam, the transmission line rental service and frequency of foreign satellites in accordance with the law.
3. organizations and individuals, not business, not the people who filed tax sale of the property.
Example 16: Mr. A is business not personal selling 1 car seat 4 Mr. B the price is 600 million then he A is not declared, the VAT for the amount of money selling cars obtained.
Example 17: Mr. E is not personal mortgage business 7 cars 5 seats for the VC Bank to borrow money. Due to payment under the contract, He was not afraid for the VC Bank should the property is mortgaged cars sold to debt recovery, the release of funds obtained from the sale of commercial mortgage car player mentioned above is not declared, the VAT.
4. organizations, individual investment project for production, business goods, taxable services value for enterprises, cooperative.
Example 18: P Corporation investment projects to build factories producing industrial alcohol. In March, 2014, completed investment projects are 90% compared with project design and investment value is 26 billion. Due to financial difficulty, P Corporation decided to transfer the entire investment project for company X with the transfer price is 28 billion. The X corporation assignee of investment on the project to continue to produce industrial alcohol. Company P is not declared, the submission of VAT with regard to the project-assignable values for X company. 5. Cooperative business filed VAT deduction method of selling products of farming, animal husbandry, aquaculture, seafood is not yet processed into other products or just through normal processing for business cooperatives, at the stage of commercial business is not declared, the lodging tax. Bill RATES, write the line price is the price without VAT, the tax and VAT no, brick.
The case of cooperative businesses filed VAT deduction method of selling products of farming, animal husbandry, aquatic products not yet processed into other products or just through normal processing for other objects such as households, individuals and business organizations, individuals must declare , filed under VAT tax rate of 5% the guidance in paragraph 5 article 10 of this circular.
Households, individuals, business enterprises, cooperatives and other economic organizations submit VAT according to the direct method on RATES when selling products cultivation, animal husbandry, aquatic products cultivation, caught yet processed into other products or only through the usual processing in commercial sales, the stitching process , filed under the national VAT 1% on sales.
Example 19: food company B's base business filed VAT deduction method for the purchase of rice held personal, direct planting sold then in the purchasing of individual organizations directly planted in rice, the sale of objects not subject to VAT.
Food company B rice sales for IMPORT-EXPORT company C then B food companies don't have to enumerate, count filed against VAT of rice sold for IMPORT-EXPORT company v. food company B sells rice to D Ltd. (manufacturing business is rice vermicelli, noodle cake) then the food company B is not declared , filed for VAT of rice sold to D company. On VALUE ADDED, bills delivered to the IMPORT-EXPORT company C, D company, food company B stating the sale price is the price without VAT, the tax and VAT no, brick.
Food company B sells rice directly to consumers, the Declaration, payment of VAT is the VAT rate of 5% according to the instructions in paragraph 5 article 10 of this circular.
For example 20: A company's tax CSKD under deduction method of buying coffee bean grower of coffee, then A company selling of coffee bean to households and business, the turnover of H Company A from coffee sales to households business H applies a tariff of 5%.
Example 21: him X after the purchase of tea leaves and tea in their households have sold out for him so he must be counted, X households filed tax according to the rate of 1% on the sale of tea leaves for him Y. Case of cultivation, animal husbandry, aquatic products not yet processed into other products or only through the usual preliminary sale | cooperative invoiced VAT calculation, Declaration, then the seller and the buyer have to adjust the Bill to declare, not filed VAT according to the instructions in this paragraph.
6. Fixed assets are used, has taken depreciation when things move according to the value recorded on the books of accounting between businesses and the Member units due to a business that owns 100% of the capital or between the subsidiaries due to a business that owns 100% of the capital to serve for production activities , trading commodities or services subject to VAT is not billed, payment and paying the tax. Business establishments have fixed assets transfer must have decided or ordered to transfer the property attached to the record source property.
The case of fixed assets when things move made assessing property values or transferred to the business facilities, goods, and services is not subject to VAT RATES, billing statements, filing of VAT according to the regulations.
7. The other case: business establishments do not have to declare, pay tax in the following cases: a) the capital contribution by the property to establish the business. The property, which is on the business must have: a capital contribution of production and business, joint venture agreement, link; the minutes of the Board's assets valuation delivery equity capital contribution of the parties (or the text value of the valuation function organizations under the provisions of the law), attached to the record of the origin of the property.
b property transfers between) the unit of accounting rests in the enterprise; property transfer thing when split, split, merge, merging, transformation of enterprises. Transfer assets between subsidiaries in dependent accounting business establishments; property transfer thing when split, split, merge, merging, transforming business type, business establishments shall have to transfer property has ordered to transfer the property, accompanied by the record source property, and not in the Bill.
Property transfer case between independent accounting units, or between the subsidiaries have full legal personality in a business establishment, business establishments shall have to transfer property invoicing, filing and paying the RATES of VAT according to the regulations, unless the instructions in paragraph 6 of this Article.
c) Currency's third person claims the insurance activities.
d) revenues not related to the sale of goods and services by business establishments.
DD) commodity sales, dealer sales and service revenue rose from active resellers right price regulation of party affairs agent brokerage commission of service: telecommunications, postal, lottery tickets, airplane tickets, cars, trains, ships; international transport agents; agents of the aviation service, marine which apply VAT 0%; agents sell insurance.
cargo revenue, e) service and sales commissions from agents active sales agents and/or service in an is not subject to VAT.
Chapter II BASE and METHOD of TAX CALCULATION category 1 TAX BASE

Article 6. Tax base tax base of value added tax and the tax is the price.
Article 7. Tax price 1. For goods, services, facilities, sales business is the sale price not have VAT. For goods or services subject to special consumption tax is the sale price had the special consumption tax but no VAT.
For goods subject to environmental tax is the sale price had environmental protection tax but no value added tax; for goods just to bear special consumption tax, tax on environmental protection is the selling price had the special consumption tax, environmental tax but no value added tax.
2. for imported goods is the entry price at the gate with a plus (+) input tax (if any), plus (+) with the special consumption tax (if any), plus (+) with the environmental protection tax (if any). Import price at the gate are defined according to the rules of import tax rates.
The case of imported goods are exempt from import tax reduction, the prices charged VAT import price is plus (+) to the import duty determined by the level of tax exemption, after it has been reduced.
3. for products, goods, services (including external purchase or by business establishments, self-produced) used to barter, presentation, donate, give, pay, wage replacement is the price calculated VAT of goods or services of the same type or equivalent at the time of the operation.
For example: A production unit 22 electric fans, taking 50 fans to swap with base B steel, sale price (no tax) is 400,000 VND/. Price VAT calculation is 50 x = 400,000 20,000,000.
Private donations, donate invitations (on the invitation stating not to collect money) watching the performance art, fashion shows, beauty contests and sports competitions, model by the competent State agencies allowed under the provisions of the law, the tax rates are determined by none (0). The base performing arts organization self-determination and responsibility on the number of invitations, the list of organizations and individuals that carry presentation, donation basis invitation prior to performances, sports competitions. The base case are fraudulent are still collecting money for the invitation then dealt with according to the provisions of the law on tax administration.
For example 23: Company X was the competent licensing authority held the contest "beautiful Vietnam year 20xx", in addition to the ticket number in order to sell collect the money for the audience, the company has printed a number of invitations to non-cash gifts, courtesy to invited some deputies to attend and cheer for the contest , the invitation has a list of organizations and individuals. When value added tax, tax rates for gift, courtesy invitation number is determined by not (0). The case of the tax authorities discovered the X Corporation still collect money when gift presentation, invited the X Corporation dealt with under the provisions of the law on tax administration.
4. tax calculation Prices for products, goods, and services, internal consumption.
With respect to the product, goods, services or businesses supplying used for consumer service business activities (internal consumption), as the price of VAT product, goods, services of the same type or equivalent at the time to arise the consumer goods and services. Base business is declared, deducted for ADDED VALUE and export bills internal consumption for production and business operations of the goods or services subject to VAT.
Internal rotation of the goods as exported goods to internal inventory transfers, materials, semi-finished products to continue production in a manufacturing business, not computer, filing of VAT.
The base case production business, construction of fixed assets (fixed assets made) to serve the production, trading goods, services subject to VAT, when completed, testing, delivery, business establishments are not billed. Input VAT form fixed assets DIY is declared, the prescribed deduction.
With respect to the product, goods, services, business to business, production of goods and services is not subject to VAT is the price of the product, goods, services of the same type or equivalent at the time to arise the consumer goods and services.
Example 24: A is the business unit producing electric fans, taking 50 fan products fitting into the factory production, sale price (no VAT) of this type of fan is 1,000,000 VND/, VAT is 10%.
Price VAT is 1,000,000 x 50 = 50,000,000.
A unit for billing RATES of VAT rates is 50,000,000 records, VAT is 5,000,000 VND. A unit is declared, tax deductions for internal consumption and export bills.
Example 25: medical company is an enterprise producing bottled water, price VAT 1 bottle of bottled water on the market was 4,000. Medical companies exported 300 bottles of bottled water to cater to children's tours, the company Company Y must declare VAT, calculated for 300 bottles of water used do not serve business activities stated on the tax price is 4,000 x 300 = 1,200,000.
Example 26: garment production base B and fiber garment factory. The facility B spinning product from fiber to garment factory to continue the production process then the base B must not calculate and submit VAT for export thread for garment.
Example 27: AP Corporation purchased the raw materials to produce animal feed, the company has declared, the input VAT deduction when buying raw materials. Animal feed production, partly sold to market, part is used to serve the company's breeding operation, when feed livestock operations service company AP invoicing, statements, payment of VAT for the amount of food production livestock use livestock operations and service do not enumerate the input VAT deduction for goods single RATES of food intake records used for livestock operations.
Example 28: P Corporation built houses between the ca for the workers in the production sector. Company P has no units, group, team affiliated to perform this action. When complete, accommodation between ca, company P is not billed. Input VAT form the hostel between ca is declared, the prescribed deduction.
Private business establishments have used goods, consumer services internal service for business as transportation, aviation, railway, post and telecommunications are not computer output VAT, business establishments shall have to be clearly specified text object and level of control of cargo services for internal use by the regulating authority.
5. for products, goods and services used for promotion under the provisions of the law on trade, tax rates are determined by no (0); the case of goods or services used for promotion but does not follow the provisions of the law on trade, they must declare, pay tax as goods or services used for internal consumption, presentation, donation, for.
Some form of promotional tools can be done as follows: a) for promotional forms take samples, sample service supply to customers to try not to pay, to donate the goods to the customer, the services do not collect the tax rates for every sample, sample service is identified by 0.
Example 29: P co., Ltd production of Coke, in 2014 the company have done promotions in may 2014 and December 2014 in the form of buy 10 get 1 free product product. Promotion in may 2014 is done in the correct sequence, promotional procedures made under the provisions of the law on trade. Accordingly, with regard to the number of bonus products when buying products in may 2014, P company determine tax rates to zero (0).
The case of the promotion in December 2014 is not done in the proper sequence, promotional procedures prescribed by the law on trade co., Ltd, P must declare VAT, calculated for the product release number when buying products in December 2014.
b) with respect to the form of sales, provision of services for a price lower than the sales price, the previous service, the price is the selling price was reduced VAT applied during promotions or announcements.
Example 30: N company active in the fields of telecommunications, professional selling scratch cards. The company made the promotional registration under the provisions of the law on trade in the form of a lower sales price before that for the period from August 1, 2014 to 20/4, 2014, according to which, the selling price of a scratch card in denominations of 100,000 VND (VAT included) in promotional time sold for 90,000.
Price VAT for a scratch card in denominations of 100,000 in promotional time is calculated as follows: c), in the form of sales promotion, provision of services have attached coupon, coupon use is not declared, the VAT for the coupon, coupon use bonus services.
6. for operations for rental property as rental homes, offices, workshops, warehouse, parking, transport, machinery, equipment is yet to have lease amount VAT.
The case in the form of rental paid each rental or lease money upfront for a limited time, the rental price is tax money for rent paid each period or pay in advance for lease not have VAT.
Price for rental of the property by the parties to the agreement are determined by the contract. Case law has regulations on the rental price of rental price brackets are defined in the scope of the framework regulation.
7. With regard to the goods sold under the installment method, the price is calculated according to the deferred sale price charged once not have VAT of goods, not including interest, deferred interest.
Example 31: motorcycle trading company selling car X 100 cc category, installment sale price not have VAT is 25.5 million (out of which the selling price of the car is 25 million, installment interest rate is 0.5 million), the price of VAT is 25 million.
8. With respect to the goods is the price of machining contract machining work-yet there is VAT, including public money, the cost of fuel, power, extra material and other costs for processing the goods.

9. With regard to the construction, installation, is worth the work, projects or work done have yet to hand over the tax.
a) construction, installation case how the bid materials are reviews, installation of construction including the value of raw materials not have VAT.
Example 32: B construction company construction contractor including the value of raw materials, the total value of payments not have VAT is 1,500 million, of which the value construction materials not have VAT is 1,000 million, the price of VAT is 1,500 million.
b) where construction, installation of Castor don't include raw materials, machinery, equipment, tax price is worth construction, installation does not include the value of raw materials and machinery equipment, yet have the VAT.
Example 33: B construction company construction contractor contractors not worth building supplies, the total value of works not have VAT is 1,500 million, the value of raw materials, building materials due to the owner A provided VAT is 1,000 million, the price of VAT calculation in this case is 500 million dong (1,500 million-1,000 million).
c) construction, installation circumstances make the payment according to the categories of works or the value of the volume of construction, installation or completion of delivery is calculated according to the price category of works value or value the workload completed delivery not have VAT.
Example 34: textile company X (called the A-party) companies hire medical building (called side B) make building the installation of expanded production.
The total value of works not have VAT is 200 billion, of which:-construction value: 80 billion-worth of B-Party equipment supply and installation: 120 billion-VAT 10%: 20 billion {= (80 + 120) x 10%}-the total amount of the payment is A party is: 220 billion-Side a: + factory console , LOAN value increases accounting for the calculation of depreciation is 200 billion (the value without VAT) + tax 20 billion was declared the tax deduction, the output of the goods sold or complete the prescribed tax proposal.
The case of A party experience, delivered and accepted payment for party B according to each category of works (assuming the part worth 80 billion construction experience, delivered and accepted for payment), the rates of VAT of 80 billion.
10. With regard to the transfer of real estate activity, tax rates is the transfer of real estate price minus (-) land prices are excluding VAT for the calculation.
a) land prices are deducted for the calculation of VAT are specified as follows: a. 1) case is State land to invest in infrastructure construction of homes for sale, land prices are excluding VAT to include land-use the money to pay the State budget (not including land use be free money , weight) and costs of compensation, clearance according to the provisions of the law.
Example 35:2014 real estate business company A is State land to invest in the construction of infrastructure, building homes for sale. Money land use (yet excluding land use money was free, yet excluding compensation costs of clearance under the scheme was approved by the competent authority) is 30 billion. The project was reduced by 20% the amount of land use. The amount of compensation, clearance according to the approved projects is 15 billion.
The total value of the land is deducted is determined as follows:-land use be free Money is: 30 female x 20% = 6 billion (Council);
-Land use Money to pay the State budget (not including land use be free money, reduce) the 30 billion-6 billion-15 billion = 9 billion (Council);
-Total land prices are excluding VAT to include land-use the money to pay the State budget (not including land use be free money, reduce) and the cost of compensation is clearance: 9 billion + 15 billion = 24 billion (Council). Total price of land to be allocated for the m2 minus ground allowed business.
a. 2) where land use rights auction by the State, land prices are excluding tax value is the price the auction hit land.
a. 3) where land rental to infrastructure investment to rent, build homes for sale, land prices are excluding tax value is the land lease must submit the State budget (not including land rent reduction exemption) and compensation, clearance according to the provisions of the law. Private land rent cases build homes for sale, since May 1, 2014 to comply with the provisions of the law of the land in 2013.
Example 36: VIETNAM joint stock company-KR has a business investment, infrastructure and industrial production and services. The company is leasing land State land lease 1 times to invest in construction of industrial infrastructure to implement the project; land rent duration is 50 years. The land area is 300,000 m2 rental, price currency lodging a land lease times for the whole period is 82,000 VND/m2. The total amount of land rent payable is 24.6 billion. The company does not exempt, reduce land rents. After the investment in infrastructure construction, the company contracted for the investor to rental period is 30 years, land rent is 16,500 m2, price for rent at the time of signing the contract is 650,000 VND/m2 for the whole period, prices include VAT).
Prices have VAT for the proceeds from the rental of the infrastructure in both time of hire (30 years) for the VIETNAM joint stock company-KR for investors is: hire 16,500 x m2 (650,000-(82,000 VND/m2:50 in x 30 in)) = 9.9132 billion.
Price VAT are defined as: = 9.012 billion.
VAT is: 9.012 x 10% = 0.9012 billion.
a. 4) cases where business establishments receiving transfer of land use rights of the individual, organization, the land prices are deducted to calculate the VAT is the price of the land at the time of receipt of the transfer of land use rights including infrastructure value (if any); business establishments not declared, the input VAT deduction of infrastructure were counted in the value of land use is not subject to VAT deduction.
If land prices are excluding excludes the value of infrastructure, the base business is declared, the value added tax deduction of input in infrastructure not yet counted in the value of land use are not taxable except value.
The case does not determine the price of the land at the time of the assignee, the land prices are excluding tax value is the price of the land by the provincial people's Committee, the city of centrally prescribed at the time of signing the contract to the assignee.
Example 37:8/2013 companies A assignee (buyer) the personal lands of 200m2 B in the settlement of peace in the X with the transfer price is 6 billion. The company has A contract for transfer of land use rights notarized in accordance with the law of the land, payment vouchers for individuals B amount to 6 billion. A company not investing anything on this piece of land. In October 2014, company A transfer of land purchased from individual B above with 9 billion (resale price of 9 billion), the company implemented A billing RATES and Declaration, filing of VAT, land prices are excluding VAT calculated in the price is the price of the land at the time of the assignee (6 billion).
Example 38:11/2013, A limited company the assignee enclosed land 300m2 of factory on the land of the individual B to the value of 10 billion and do not have enough paper records to determine the price of the land at the time of the assignee. Until April, 2014 A company transfer of this land 300m2 with the factory on land to the value of 14 billion, the land prices are excluding tax value is the price of the land by the provincial people's Committee, the city of centrally prescribed at the time of the assignee (November 2013).
Example 39: September 2013 B company purchased land was partially m2 2000 infrastructure from the real estate business company A total price paid is 62 billion (including the land price is not subject to VAT is 40 billion, the unit cost is 20 million/1m2).
On the Bill A company record:-not have transfer Rates of VAT: 60 billion-the price of the land is not subject to VAT: Vat-40 billion for infrastructure: 2 billion-total price paid: 62 billion A company is VAT payable as follows: tax = Vat output-input Vat was deductible input VAT was suppose to build the infrastructure of the company A is 1.5 billion is eligible to deduct then: tax = 2 billion-1.5 billion = 0.5 billion (Council) of B company continues to build its infrastructure and build 10 villas (200 m2 floor area/Villa) for sale. The total number of input VAT to built villa is 3 billion.
01/4/2015, company B contracted selling villas for 1st client C, transfer 1 Villa yet there VAT is 10 billion, land prices are excluding when determining the rates of VAT for 7 villas sold out:-the value of land use (not including the infrastructure value) at the time the assignee from company A for 1 the Villa is: 20 x 200 m2 = 4 million male (bronze) – the value of infrastructure allocation for the Villa is: (20 male: 2000 m2) x 200 m2 = 2 billion (Council)-the value of land use (including infrastructure value) at the time the assignee from A company unless determined tax rates of 1 are sold villas : 6 billion.
On the Bill the company B record:-transfer 1 Villa: 10 billion-land prices are excluding VAT no: 6 billion-VAT is 0.4 billion [(10 billion-6 billion) x 10%]-total price paid: 10.4 billion assuming, in company B sold out 10 villas. When the company B Declaration, filing VAT number, VAT payable = output VAT number-the number of input tax deduction = 0.4 billion x 10 flat-3 female = 1 billion (Council).
Tax for infrastructure value indicated on the invoice to the assignee from company A for 10 Villa is 2 billion not being declared, the deductible.
The case of company B determine land use value does not include the value of the infrastructure at the time of receipt of the transfer from the A company unless determined tax rates of 7 villas sold out of 4 billion. On the Bill the company B record:-transfer 1 Villa: 10 billion-land prices are excluding VAT no: 4 billion-VAT is 0.6 billion [(10 billion to 4 billion) x 10%]-total price paid: 10.6 billion

Suppose in April 2015, company B sold out 10 villas. When the company B Declaration, filing VAT number, VAT payable = output VAT number-the number of input tax to be deducted (including VAT input to build villas and input VAT for infrastructure value) = 0.6 billion x 10 villas – 3 billion-2 billion (input VAT of infrastructure) = 1 billion.
a. 5) base case real estate business done in the form of build-transfer (BT) payments by the value of land use, the land prices are excluding tax value is the price at the time of signing the contract to BT in accordance with the law; If at the time of signing the contract of unspecified cost BT land prices are excluding is the price to pay by the provincial people's Committee decided in accordance with the law.
For example 40: P Corporation signed a contract with BT A PPC on the construction of the bridge in Exchange for the value soil; the price paid was the PPC works A determine at the time of signing the contract under the provisions of the law of 2,000 billion in return for company P is A PPC delivered to 500 hectares of land in the District Health Department in the province. P company used 500 hectares of land to build a House to sell, the price of land to be subtracted to calculate VAT identified 2,000 billion.
a. 6) case of the real estate business has received the transfer of agricultural land use rights of people according to the contract of assignment, then the competent State agencies for permission to use switch into the soil in order to build housing, condominium ... to sell the land prices are VAT unless the price of agricultural land received the assignment from the people and the other costs include: land use funds remitted to GOVERNMENT EXCESSIVE transfer of land use from agricultural land to land in the personal income tax filing, instead people have land transfer (if the parties have agreed the business real estate filed instead).
a. 7) case of buiding construction many households in, condo for sale, the land prices are excluding computer for 1m2 homes for sale is determined by the price of the land except as defined from the point a. 1 to a. 6 above (:) of m2 not including the shared area as , stairs, basement, construction work on the ground.
b) where business, building infrastructure, building homes for sale, transfer or lease, price calculated VAT amount is obtained according to the progress of the project or the progress of collecting the money in the contract minus (-) land prices are excluding corresponds with the rate% of the money collected on the total contract value.
11. With regard to the activity of dealers, brokers for the sale of goods and services, import and export trustee entitled to remuneration or Commission, tax rates are the wages, commissions earned from this activity have not yet had the VAT.
12. With regard to the goods or services are using the payment voucher recording the price paid is the price has VAT as transport tickets, stamps, lottery tickets, then the tax price is determined as follows: VAT price = the price paid (money selling tickets, sell stamps ...)




1 + tax of goods and services (%)



13. With regard to the power of the hydroelectric-dependent accounting Vietnam electricity, including electricity by hydropower-dependent accounting the Corporation electricity Department of the Vietnam electricity Corporation, the prices charged VAT to determine the VAT number filed locally where the plant was calculated by 60% of the average commercial electricity sale years ago , excluding value added tax. The case has not yet determined the average commercial electricity selling price years ago under temporary price notification group but not lower sale price average of eletricity years ago adjacent. When determining the selling price of your average commercial years ago the Declaration to adjust disparity in States of the Declaration, there was the official price. Determining the selling price of your average commercial years ago at the latest not more than 31/3 of next year.
14. With regard to the service of electronic games, casino gambling, entertainment business have bet, is the amount of revenue from this activity including the special consumption tax minus the amount paid the reward.
Tax rates are calculated according to the following formula: taxable Price = the proceeds 1 + tax for example 41: casino services businesses in the tax period have the following data:-the proceeds by the Exchange to the customer before playing at the money changers are: 43 billion.
-Change the amount charged back to the customer after the play is: 10 billion.
Real business base amount currency: 43 billion-10 billion = 33 billion amount to 33 billion as sales of business establishments have included VAT and SCT.
Price VAT is calculated as follows: Tax Rates = 33 trillion = 30 billion 1 + 10% 15. For transportation, loading and unloading of freight rates is, unloading not have VAT, irrespective of the basis of the direct transport, unloading or hire back.
16. for travel services in the form of caravans, contracts signed with clients according to the price package (accommodation, travel), the package price is defined as the price has VAT.
Tax rates are determined by the following formula: taxable Price = the price package 1 + tax case package price including air ticket expenses to transport tourists from abroad to Vietnam, from Vietnam to go overseas, the cost of eating out, vacations, visit and some other overseas expenditures (if any legal documents), the revenues of the client to For more details on be reduced except in price (income) tax calculation. Input VAT service package is declared, the entire deductible as specified.
For example 42: travel company in Ho Chi Minh City made the travel contract with Thailand in the form of package 50 tourists in 5 days in Vietnam with the total amount paid is $ 32,000. The entire cost to worry about Vietnam air ticket, accommodation, visit under the agreement; in which private fares go from Thailand to Vietnam and back off 10,000 USD. Rate of 1USD = 20,000 Council of Vietnam.
Price VAT under this contract is determined as follows: + revenue subject to VAT is: ($ 32,000-$ 10,000) x 20,000 = 440,000,000 copper + VAT rates are: 440,000,000 400,000,000 = 1 + 10% of the tourism company in Ho Chi Minh City was declared full deduction of the input VAT serves tourist activity subject to VAT.
Example 43: Hanoi tourism company perform the contract brought tourists from Vietnam come China currency according to the package price is $ 400 per person to go in five days, Hanoi tourism company must pay for the 300 Chinese tourism company/person, the price (income) tax of Hanoi tourism company is 100 USD/person (US $ 400-US $ 300).
17. for pawn service, amounts receivable from this service include interest receivable from pawn loans and other revenues arising from sales pawn (if any) is defined as the price has VAT.
Tax rates are determined by the following formula: price = tax amount currency 1 + tax for example 44: pawn business company in terms of sales tax pledge is 110 million.
Price VAT is determined by: 110 million = 100 million 1 + 10% 18. For books bear the VAT sold according to release price (price) under the provisions of the law on publication of the sale price that is determined is the price has VAT to VAT and revenue base. The case of a non-binding price sales tax calculated on the sale price.
19. With regard to activities in tax rates, is public money in. The base case in performing the contract in payment price, including public money to print and paper money in the tax calculation prices including paper money.
20. With regard to the service agents forensic review, agency compensation, third person claims agent reimbursement, cargo handling agents 100% compensation entitled to remuneration or commissions then the prices charged VAT as wages or commissions are entitled to (not a minus expenses) which the insurer obtained No VAT.
21. With regard to the case of purchase of service provisions in clause 5 of article 3 of this circular, the tax calculation is the price stated in the purchase contract of service does not yet have value added tax.
22. Tax Rates for other types of goods, service regulations from clause 1 to clause 21 this includes both additional fees and surcharge in addition to the price of goods and services that are enjoyed by business establishments.
Business-case basis granting commercial discount for customers (if there is) then the VAT price is the selling price has been discounted for commercial customers. The case of the trade discount based on quantity, sales of goods, services, the amount of discount goods has sold computer tuning on the Bill of sale of goods, services of the last purchase or any time later. The case of chargeback was established at the end of the program (States) discount wholesale, was billed to adjust with the statement of the Bill need adjusting, amount, tax adjustments. Based on the adjusted invoice, the seller and the buyer declared adjusted sales buy, sell, output, input tax.
Tax rates are determined by the Council of Vietnam. The case of the taxpayer have the revenue in foreign currency, they must convert the Vietnam average transaction rate on the inter-bank foreign currency market by the Central Bank announced at the moment arise to determine tax rates.
Article 8. Time determine VAT 1. For the sale of goods is the time of the transfer of ownership or rights to use goods to the buyer, irrespective of whether the money has earned the money.
2. With respect to the provision of services is the time of the completion of the provision of services or time of billing services, irrespective of whether the money has earned the money.

For telecommunications services is the time for the completion of the control data on the cost of telecommunications services under economic contract between the business telecommunications services but slow for no more than 2 months since may arise telecom connection service charges.
3. for the power supply operation, clean water is on record just the number, water consumption on the clock to score on the Bill.
4. for business activities in real estate, building infrastructure, building homes for sale, transfer or lease is time collect money according to the progress of the project or the progress of collecting the money in the contract. The base of proceeds, business made opening the output VAT incurred in the period.
5. With regard to the construction, installation, including shipbuilding, time trials, Commission, projects, construction, installation mass complete, irrespective of whether the money has earned the money.
6. for imported goods is the time of registration of customs declarations.
Article 9. Tax rate 0% 1. The tax rate of 0% applicable to goods, exports of services; construction works, installation works abroad and the estate tax-free; international transport; the goods or services in an not be VAT when exported, except in the case of failure to apply a tariff of 0% the guidance in paragraph 3 of this article.
Goods and services exports are goods or services sold, offered for the Organization, individuals abroad and consumption outside Vietnam; sell, offer for individual organizations in the tax-free zones; goods and services provided to foreign customers in accordance with the law.
a) exports include:-goods export abroad, including the Trustees of exports;
-Goods sold in tax-free zones prescribed by the Prime Minister; wholesale for tax-free shops;
-Goods sold where the goods, delivery points outside Vietnam;
-Spare parts, materials for repairs, replacement, maintenance of vehicles, machinery and equipment for foreign parties and consumers outside Vietnam;
-The case was deemed export under the provisions of the law: + cargo forwarding processing according to the provisions of the commercial law on the activities of the international sale of goods, purchasing and operations agents buying, selling, processing of goods with foreign countries.
+ Export goods in place according to the provisions of the law.
+ Export goods to sell at fairs and exhibitions abroad.
b) export services include supply services directly to organizations and individuals abroad and consumption outside Vietnam; direct supply for organizations, individuals in the urban tax-free and consumption in the tax-free zones.
Overseas individual is non-resident foreigners in Vietnam, Vietnam people settled abroad and outside of Vietnam during the provision of services. Individual organizations in the tax-free is organization, personal business registration and other cases prescribed by the Prime Minister.
The case provided active offer of service that has just taken place in Vietnam, has fought outside Vietnam but the service agreement was signed between two taxpayers in Vietnam or have permanent establishments in Vietnam then 0% tax rate applies only for the value of services performed outside of Vietnam except for the case provided insurance services for imported goods was 0% tax on the entire value of the contract. The case, the contract does not specify the value of services performed in Vietnam, the tax rates are determined by the percentage (%) the cost incurred in Vietnam on the total cost.
Business establishments providing services as taxpayers in Vietnam must have documented proof of service performed outside of Vietnam.
For example 45: company B contracted with company C of the provision of advisory services, surveys, design for investment projects in Cambodia Cam of C company (company B and company C is the Vietnam business). The contract had arisen the services performed in Vietnam and the services performed at the height divided by the value in the services section implemented in Cambodia Cam applied VAT 0%; for the most part the service sales made in Vietnam, company B must declare VAT, calculated according to the regulations.
Example 46: company D provided advisory services, surveys, feasibility reports for projects in Laos for X company. Company D contracts worth getting is 5 billion already include VAT for services section implemented in Vietnam. The contract between the business does not determine the turnover made in Vietnam and the sales made in Laos. The company D calculate the costs made in Laos (the cost of prospecting, exploration) is 1.5 billion and costs made in Vietnam (General, reporting) is 2.5 billion.
Revenue for the services performed in Vietnam including VAT is determined as follows: the 2.5 x 2.5 billion billion billion + 1.5 billion = 3.125 billion D company documents that the company sent to Laos officials conducted the survey, exploration and have proof the company purchased some goods serve survey exploration in Laos, the turnover for the services done in Laos was 0%, and the tax is determined by 1.875 billion (5-3.125 = 1.875 billion).
c) international transport provisions in this clause includes the transport of passengers, baggage, goods under international leg from Vietnam abroad or from abroad to Vietnam, or even point to and from abroad, irrespective of the means of transport direct or do not have the means. The case, international transport contracts including long inland transport, the international transport including domestic leg.
For example 47: transportation company X in Vietnam have international transport, freight company from Sin-Singapore to Korea. The revenue obtained from shipping goods from Sin-Singapore to Korea's revenue from international transport operations.
d) services of the airline industry, supplied directly to overseas organizations or through dealers, including: service of aviation tax 0% ration supply services; takeoff and landing aircraft services; aircraft parking services; security services protect aircraft; security screening of passengers, baggage and goods; baggage carousel at the service station; technical service trade ground; aircraft security services; push pull aircraft services; the lead aircraft services; service request lead up, down; flight operating service goes, to; transport services crew, flight attendants and passengers in aircraft parking area; loading, cargo tally; the service serves passengers travelling on international flights from the port of Vietnam Airlines (passenger service charges).
The services of the maritime industry the tax 0%: pimp my hybrid service vessel; maritime navigation; maritime salvage; Piers, buoys; unloading; tie off the rope; close the lid open tunnel; potty train tunnels; tallying, delivery; the check post.
DD) other services, goods:-building activity, installation works abroad or in the tax-free zones;
-The goods or services subject to not subject to VAT when exported, except in the case of failure to apply a tariff of 0% the guidance in paragraph 3 of this article;
-Ship repair service, the ship provided for organizations, foreign individuals.
2. conditions applicable tax rate 0% a) for goods exported:-sale contracts, the fabrication of goods for export; fiduciary export contract;
-Have the certificate from payment of export commodities through banks and other documents prescribed by law;
-Have the customs declaration as defined in clause 2 article 16 of this circular.
Private for sale goods that point delivered, merchandise in addition to Vietnam, base business (the seller) must have documents proving the delivery, get goods outside Vietnam such as: purchase contract signed with the seller of the goods abroad; commodity sale contract signed with the purchaser; documents prove the goods are delivered, getting out in Vietnam such as: trade bills according to international practices, packing slips, invoices, certificates of origin ...; Bank payment voucher: the voucher through the Bank's payment business establishments for the sale of goods abroad; Bank payment voucher of the buyer for payment of goods basis business.
Example 48: Company A and company B (as the Vietnam business) contract for purchase and sale of lubricants. A company oil companies buying in Sin-Singapore, later sold to company B in the seaport Sin-Singapore. The case of A company: oil purchase contract signed with the company in Sin-Singapore, the sales contract between the company A and company B; documents to prove the goods were delivered to the company B at the seaport Sin-Singapore, vouchers for payment via bank transfer by A company for the company to sell lubricants in Sin-Singapore, certificate from the payment through the Bank by company B paid for A company, the company's revenues from the oil sale received an A for the company B is the tax VAT 0%.
b) for export of services:-the supply of the service contract with the Organization, individuals overseas or in the tax-free zones;
-Have the certificate from payment of export services through banks and other documents prescribed by law;
Particularly for ship repair services, the ship provided for organizations, foreign individuals, to apply the tax rate of 0%, in addition to the conditions of the contract and proof of payment mentioned above, ship, vessel brought into Vietnam to do the import procedure, when the repair is completed, they must export procedures.
c) for international transport:-there is a contract of carriage of passengers, baggage, cargo between the shipping and transport hire people under the international leg from Vietnam abroad or from abroad to Vietnam or all points travel and destinations abroad in the forms in accordance with the law. For the carriage of passengers, the transport contract is the ticket. The basis of the international transport business to follow the provisions of the law on transport.

-Have the certificate from the payment through the Bank or other payment forms are considered to be paid through the Bank. For passenger is personally, have direct payment vouchers.
d) for the services of the airline industry, marine: d. 1) the service of aviation tax 0% was made in the area of international air port, airport, cargo terminal, international aviation and satisfy the following conditions:-Have supply contracts with overseas organizations foreign airlines, or requesting services of foreign organizations, foreign airlines;
-There is evidence from bank services billing or other payment forms are considered to be paid through the Bank. The case of the services provided to foreign organizations, foreign airlines do not arise often, non-scheduled and no contract, must have a certificate from the direct payments of foreign organizations, foreign airlines.
The conditions of the contract and proof of payment stated above do not apply to service passengers travelling on international flights from the port of Vietnam Airlines (passenger service charges).
d. 2) of services of the maritime industry the tax 0% done in the port area and meet the following conditions:-Have supply contracts with overseas organizations, the shipping agent or request services of overseas organizations or the ship agent;
-Have payment vouchers through the services of the Bank held in the foreign payment voucher or bank services of the agent of the ship for the basis of provision of services or other forms of payment are deemed to be paid through the Bank.
3. cases not to 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; goods and services provided to individuals not registered business in tax-free zones, except in the cases prescribed by the Prime Minister;
-Petrol sold for cars of business establishments in the tax-free purchase in the hinterland;
-Cars sold to organizations, individuals in the tax-free zones;
-The services provided by the business base for the Organization, individuals in the tax-free zones include: rental home, Hall, Office, hotel, warehouse; a shuttle transfer service workers; food services (except for services provided catering, catering in the tax-free);
-The following services are offered at Vietnam for organizations, individuals in foreign countries do not apply the tax rate 0% include: + Stadium Sports, performing arts, culture, entertainment, Conference, hotel, training, advertising, travel;
+ Services payment;
+ Provides services associated with the sale, distribution, consumption, commodity products in Vietnam.
Article 10. The tax rate of 5% 1. Clean water production and service activities, not including the type of bottled water, close the jar and other beverage types subject to the 10% tax rate applies.
2. Fertilizers; the ore for the production of fertilizers; smoking pesticide and growth stimulant pets, crops including: a) fertilizer is the organic fertilizers and inorganic fertilizers such as nitrogen, fertilizer (urea), manure NPK fertilizers, mixed, phosphate fertilizer, potash; microbial fertilizer and other fertilizers;
b) 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;
c) pesticide Medications include drugs under the plant protection plant protection drugs list by Ministry of agriculture and rural development and the other pesticide;
d) The pet growth stimulant, crops.
3. feed the cattle, poultry and other livestock feed under the provisions of the law on feed management, including the type of over processed or unprocessed bran dry, oil residue, such as the kind, fish flour, powder, flour, shrimp and other food for cattle , poultry and livestock.
4. service of earthworks, dredging channels, ditches, ponds serve agricultural production; cultivation, care, pesticide for crops; preliminary processing, preservation of agricultural products (except an infield canals suits, are specified in clause 3 4 of this circular).
Preliminary service, preserving agricultural products include sun exposure, dried, peeled, split, cutting, milling, cold preservation, salting and preserving other normal according to the instructions in paragraph 1 article 4 this circular.
5. agriculture products, livestock, aquatic products, unprocessed seafood or just through preliminary processing, preservation (preliminary form, following the instructions in paragraph 1 article 4 this circular) at the stage of commercial business, except in the case of the instructions in paragraph 5 article 5 this circular.
Agriculture products unprocessed guide in this clause including paddy, rice, corn, sweet potatoes, cassava, barley.
6. Rubber Latex processing as pus pus, rếp flag sheet, latex, latex crumb; preliminary turpentine; nets, ropes and yarn to knit a fishing net include the types of fishing nets, ropes, type of fibres used for knitting fishing nets irrespective of production materials.
7. Fresh food at the stage of commercial business; unprocessed forest products at the stage of commercial business, except for wood, cement and other products specified in clause 1 4 of this circular.
Fresh foods including foods that have not been made nine or processed into other products, only the preliminary form of cleaned, peeled, cut, frozen, dried through preliminary still is fresh food such as meat, poultry, shrimp, crab, fish and fisheries products, other seafood. The case of past food marinated in spices, then the tax of 10%.
Unprocessed forest products include products from natural forests in mining group: song, rattan, bamboo, threading, fungus, Tremella fuciformis; the roots, leaves, flowers, medicinal plants, plastic plants and types of forest products.
For example 49: A company producing seasoned fresh beef fish according to the process: fresh beef fish caught on cut fillet, then laced with sugar, salt, solpitol, packing, freezing the fish items fresh seasoned beef not subject to the tax of 5% which is subject to the tax VAT 10%.
8. Road; a by-product of sugar production, sugar cane residue, rust included, excess sludge.
9. products using bamboo, rush, Wicker, rattan, bamboo, bamboo, grass, leaves, straw, threading, coconut shell, coconut water hyacinth, cranial and Western other craft products manufactured with raw materials from agriculture advantage is the type of product manufactured, processed from raw material is jute, bamboo, seagrass, rattan, bamboo, bamboo, grass, , the stream, like jute, jute, carpet: jute, coconut, profile projector carpet produced by the jute, rush; grass broom, rope, lanyard made of bamboo, coconut fiber; blinds, vertical blinds made of bamboo, bamboo, bamboo-leaf hats, brooms; bamboo chopsticks, chopsticks streaming; cotton processing; newsprint.
10. Machinery, specialized equipment served for agricultural production, including plows, cultivators, air drills, air, plucking rice, grain elevator, air combine harvesters, agricultural products, or the average pesticide pumps.
11. equipment, including medical devices and equipment for medical devices 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; materials, chemicals, medical sterilization; 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).
12. Higher education tools used for teaching and learning, including the types of models, drawings, tables, chalk, rulers, compasses and other types of equipment, specialized tools for teaching, research, science experiments.
13. cultural activities, exhibitions, sports, gymnastics; performance art; film production; import, distribution and screening of films.
a) cultural activities, exhibitions, sports and fitness, except revenues such as sales of goods, rental yards, booths at fairs and exhibitions.
b) performing arts activities such as theatre, Opera, dance, music, drama, circus; other performing arts activities and service organization for the performing arts of the theatre or theatre group, paddle, Opera, music, dance, theater, circus, has a license to operate by the competent State bodies.
c) film production; import, distribution and screening of films, except for the products referred to in Article 15, paragraph 4 to this circular.
14. Toys for children; Books of all kinds, except in the book is not subject to VAT guide in clause 15 article 4 this circular.
15. Science and technology service is service activities, technical support for scientific research and technological development; the activities related to intellectual property; technology transfer, standardization, technical regulation, measurement, quality of products, commodities, radiation safety, nuclear and Atomic Energy; information about services, consulting, training, fostering, dissemination and application of scientific and technological achievements in the socio-economic sector under a contract of service science and technology provisions of law on Science and technology, not including online games and entertainment services on the Internet.

16. Sell, lease, rent to buy social housing under the provisions of the Housing Act. the social housing is housing by the State or organization, the individual in the economic construction and meet the criteria for housing, price, price, price for rent rental buy , on the subject, conditions of purchase, rent, rent to buy social housing under the provisions of the law on housing. Article 11. The 10% tax rate tax rate of 10% applies to goods and services not specified in article 4, article 9 and article 10 of this circular.
The VAT tax rate referred to in article 10, article 11 are applied for each type of goods and services in the import, manufacture, processing or trading business.
For example 50: apparel tax is 10%, then this item at the stage of import, manufacturing, processing or trading business are applied tariff of 10%.
Scrap, wastes are recovered for recycling, reusing when applicable sales tax rate of VAT according to the tariff of scrap items, sold out.
Business establishments, many types of goods and services that are VAT VAT must each tax rate prescribed for each type of goods, services; If the business does not determine each tax rate to calculate and pay tax according to the tax rate of the goods and services that the business, manufacturing facility.
In the process, if there are cases of value-added tax rates in the schedule of VAT according to the category of preferential import tariff is inconsistent with the instructions in this circular shall follow the instructions of this circular. The case of the applicable VAT rates are not uniform for the same type of goods imported and domestic production, the local tax authorities and local customs authority report on the Finance Ministry to be timely implementation guides.
Section 2 of the TAX CALCULATION METHODS article 12. Tax deduction method 1. The method of tax deductions applicable to business establishments to fulfill accounting regime, bills, vouchers in accordance with the law on accounting, invoices, vouchers, including: a) the active business establishments have annual revenue from the sale of goods, provision of services from a billion or more and fully implementing the accounting mode vouchers, invoices, according to the provisions of the law on accounting, invoices, vouchers, except households, individuals pay tax according to the direct method of guidance in article 13 this circular;
b) business register voluntarily apply to tax deduction method, except households, individuals pay tax according to the direct method of guidance in article 13 this circular;
c) foreign individuals, organizations providing goods and services to conduct search operations, exploration, development and extraction of oil, gas tax deduction method do deductible VAT Vietnam party filed instead.
2. Annual sales from a billion or more as a base defines base business value added tax by deduction method as instructed in point a paragraph 1 this is the sale of goods, provision of services subject to VAT and is determined as follows: a) in annual revenue by business establishments themselves determine based on the total of the target " A total turnover of HHDV sold subject to VAT "on VAT declarations, of the tax period from November of the previous tax period till the end of October, the present before determining the method for calculating VAT or VAT declarations quarterly tax period from the 4th quarter of the year before the remainder of the tax period previous year current year 3 you determine the method of calculating VAT. Time to apply for tax calculation method is stable for 2 consecutive years.
For example 51: A business founded from 2011 and are operating in 2013. To identify the method of calculating VAT for 2014 and 2015, A business determine the level of revenues as follows: Community indicators "total revenue of HHDV sold subject to VAT" on the monthly VAT declarations in 12 months (from the period of November 2012 to end tax period October 2013).
The case of the revenue in the manner identified above from 1 billion or more, A business tax deduction method applied in 2 years (2014 and 2015).
The case of the revenue in the manner identified on less than 1 billion enterprise, A move to apply the direct method as defined in article 13 of this circular in 2 years (2014 and 2015), except where A business register voluntarily apply tax deduction method prescribed in paragraph 3 of this article.
b) where new businesses established in the 2013 business operations in 2013 not enough 12, then determine the estimated revenue of the year is as follows: a total target of "total revenue of HHDV sold subject to VAT" on VALUE ADDED tax of the tax period, the production and business operation Division (:), number of business and production activities with (x) 12 month. As determined as above, the estimated revenue from the 1 billion business over, apply tax deduction method. The case of estimating the revenue in the manner identified on less than 1 billion enterprise, then apply the direct method in two years, except in the case of registered enterprises voluntarily apply tax deduction method.
For example 52: B business founded and operated from March 2013. To determine the method of tax calculation for 2014, 2015, Enterprise B make computer revenue estimates as follows: take the target total revenue of HHDV sold subject to VAT on the VALUE ADDED tax of the tax period, the 3, 4, 5, 6, 7, 8, 9, 10, 11 (:) 9 months, then multiplied by (x) 12.
The resulting case identified from 1 billion business over, B applies to tax deduction method. The case of estimating the revenue in the manner identified on less than 1 billion business B then apply direct methods in two years by 2014, 2015, unless B business register voluntarily apply tax deduction method.
c) business case to make quarterly tax from July 2013, then how to determine the year's revenue as follows: a total target of "total revenue of HHDV sold subject to VAT" on VALUE ADDED tax of the tax period October 11, 2012, the first 6 months of 2013 and on declarations of VAT tax period Q3 2013. As determined as above, sales from 1 billion business over, apply tax deduction method. The case determined on the way revenue is less than 1 billion enterprise, then apply the direct method in two years, except in the case of registered enterprises voluntarily apply tax deduction method.
d) for base business business break in both years, determined by the previous year's revenue in the business suspension.
For business establishments, trading a break time in the year, the turnover number, you take the business according to the instructions in point b of this paragraph.
The case years ago in business break business business establishments not enough 12, then determine the revenue according to the number of the month, you take the business according to the instructions in point b of this paragraph.
3. Business establishments registered voluntarily apply tax deduction method, including: a) enterprises, cooperatives are active have annual revenue from the sale of goods, provision of services subject to VAT under a billion have made full accounting regime, books, invoices, documents under the provisions of the law of accounting , invoices and vouchers.
b) new business establishment investment projects of business establishments are operating value added tax according to the method of deduction.
c) enterprise, the newly established cooperatives have made investments, procurement of fixed assets, machinery, equipment valued at 1 billion and over the items on the purchase of fixed assets, machinery, equipment, including purchase of fixed assets, machines, devices, before forming (does not include automotive cargo from 9 seats of business establishments inactive business transport, tourism, hotels); foreign organizations and individuals, foreign business in Vietnam under the contract of the contractor, the contract of subcontractors.
d) other economic organization is the input VAT accounting, the output does not include cooperative businesses.
Cooperative Business Guide in point a of this paragraph must send the notice on the application of the method of tax deduction for the tax authorities of direct management on December 20.
Business Guide at point b, c this paragraph must send the notice on the application of the method of calculating the tax to the tax authorities the direct management with tax registration records.
Business Guide in point d of this paragraph must send the notice on the application of the method of calculating the tax to the tax authorities of direct management on 20 December of the previous year before the adjacent years taxpayers make new tax calculation method.
In the time of 5 working days from the date of the notice on the application of the method of deduction, the tax authorities must have written notice for enterprises, cooperatives, business establishments know the approval or disapproval notice on the application of the method of tax deductions.
4. The other case: a) cases where business establishments have active buying, selling, gold, silver, precious stones, the business must own this activity accounting to pay tax according to the direct method on value guidance in article 13 of this circular.
b) for business, new cooperatives established in other cases the instructions in paragraph 3 of this article shall apply direct-methods according to the guidelines in article 14 of this circular.
The case most of the first calendar year since inception, cooperative enterprises have revenues from 1 billion or more in the manner determined in paragraph 2 of this Article and the full implementation of the accounting regime, bills, vouchers in accordance with the law on accounting, invoices, vouchers, then apply tax deduction method. The conversion procedure the method of tax calculation made pursuant to the law on tax administration.
The case most of the first calendar year since the establishment, Enterprise, cooperatives do not reach the level of revenue from a billion or more, then continue to apply direct methods.

For example 53: commercial services co., Ltd X established and started operations in April 2014, trading and service co., Ltd. applies direct method the VAT calculation period in 2014. The remainder of the tax period in November 2014, trading and service company X determines the revenue as follows: take the total revenue targets on ADDED VALUE tax of the tax period from April to the end of November 2014 divided by 8, then multiplied by 12 months.
Estimated revenue cases identified from 1 billion or over the commercial services company X switch to apply the method of tax deductions from the date 1/1/2015 and for two year 2015, 2016. The case of estimating the revenue in the manner identified on less than 1 billion, the commercial services company X continued to apply the direct method in 2015 and 2016. Determining the method for calculating VAT of the services trade limited company X in 2017, 2018 depends on revenues from production and business operations of the company in the year 2016.
5. Determine the number of tax: the tax = VAT number output-input VAT number be deducted in that: a) Of output value added tax by taxing total value of goods and services sold is recorded on the invoice value.
Value added tax indicated on the invoice value with the prices of the goods tax, taxable services sold (x) for value added tax of goods and services.
Cases using evidence from the record price paid is the price has VAT, then VAT output is determined by the price paid excluding (-) tax rates prescribed in clause 12 article 7 of this circular.
Business establishments subject to tax according to tax deduction method when selling goods, services must calculate and pay VAT of goods and services sold. When the Bill of sale of goods, services, business establishments must specify the sale price does not yet have tax, VAT and the total amount must pay. The case of the invoice price paid records only (except in cases of special vouchers allowed), does not have price record of tax and VAT, then VAT of goods and services sold is calculated on the price indicated on the invoices, vouchers.
For example 54: businesses for sale, steel, price hasn't had the iron for VAT F6 is: 11,000,000/ton; VAT 10% by 1,100,000 VND/ton, but when there is a sale of the business bills scored only sale price is 12,100,000/ton, the VAT charged on sales are determined by: 12,100,000/ton x 10% = 1,210,000/tons instead of the tax price is 11,000,000/ton.
Base business needs accounting regime, books, invoices, documents under the provisions of the law on accounting, invoices and vouchers. The case of the wrong tax rate record bills of value-added taxes that businesses have not self correcting, tax authorities to check, detect the handle as follows: for business establishments that sell goods, services: If VAT on the higher tax bills have to be specified in the legal text on the VAT, they must declare , filed under VAT tax rate was recorded on the invoice; If VAT indicated on the lower tax bills have to be specified in the legal text on the VAT, they must declare VAT, payment under the VAT regulation in the legal text of VAT.
b) Vat input by (=) the total VAT number recorded on invoice RATES buying goods, services (including fixed assets) is used for manufacturing, business services, goods subject to VAT, VAT number indicated on the voucher and payment of imported goods or vouchers submitted VAT instead of the foreign side, under the guidance of the Ministry of finance to apply for the Organization do not have legal personality Vietnam and foreign business or personal income arising in Vietnam.
The case goods, services purchased on is kind of used specialized documents record the price paid is the price has VAT shall be based on the base price has had tax and method of computer instructions in paragraph 12 article 7 of this circular to determine price and VAT input tax.
Number of input VAT deduction are determined according to the principles, conditions to deduct VAT provided for in article 14, article 15, article 16 and article 17 of this circular.
For example 55: in the period, the company paid A first service to be counted is unrecognized: the total price paid 110 million (the price has VAT), this service is taxable at 10%, the number of input VAT deduction calculated as follows: 110 million x 10% = 10 million 1 + 10% tax on the price is 100 million , VAT is 10 million.
The case of the Bill the wrong record levels of value added tax which the business establishments not yet self regulate, tax authorities to check, detect the handle as follows: for businesses to buy goods and services: If the VAT on the purchase on the higher tax rate that was specified in the legal text of the VAT deducted input tax under the tax provisions in the legal text of VAT. The case identified the seller has to declare, pay tax according to the tax indicated on the invoice is input tax deductible according to the tax records on the Bill but must be certified by the tax authority directly manages the seller; If VAT on bills is lower than the tax rate stipulated in the legal text of the VAT input tax deductible according to the tax indicated on the invoice.
For business establishments that sell goods, services: business-case basis when the goods were imported, filed at the stage of import VAT, when selling to consumers were billed recording VAT on RATES Bills sell out right by with VAT tax rate has at the stage of import tax, but the level of VAT opened (at the stage of import and domestic sales stitching) is lower than the tax rate specified in the legal text of VAT and business establishments could not collect more money of the customer, the customer has the money under the Bill RATES are determined is the price has VAT tax-accordance productivity was defined in the legal text about VAT to determine the true number of tax and turnover tax calculation.
For example 56: in March 2014, A business establishment (as VAT payers according to the method of deduction) to import the product named "CHAIR MM" and opened, filed at the stage of import VAT with tax rate is 5%. In may 2014, the basis of A business selling 1 product "CHAIR MM" for client B, price VAT is 100 million. So when importing already apply VAT 5% should be the basis of A business billing RATES assigned to client B write: tax price is 100 million; VAT tax is 5% and VAT is 5 million, the total price paid there VAT is 105 million. Customer B has paid enough of 105 million.
In 2015, tax authorities examined the detection business establishments A wrong application of VAT for the product "CHAIR MM" sold for the client B (VAT right is 10%). Due to business transactions between A customer and B finished A business establishment should not have the base to collect the extra money of client B (client B does not accept additional tax payment). Tax authorities identify back VAT number that A business must pay a base and defining the sales tax calculated as follows: total price paid customer B has to pay 105 million was identified as prices have VAT rate of 10%, the number of the correct tax is determined as follows : 105 million x 10% = 9.545 million.




1 + 10% of the VAT base A business must submit the supplement is: 9.545 million-5 million = 4, 545 million.
Sales tax calculation of the item "CHAIR MM" sold for the client B is identified as: 105 million-9.545 million = 95, 455 million.
Article 13. Direct method on value 1. VAT number are filed under numerical methods directly on the ADDED VALUE by value multiplied by the value added tax of 10% applies to active buying, selling, gold and silver, with precious stones.
The value of gold, silver, precious stones is determined by the price of gold, silver, precious stones sold minus (-) the price of gold, silver, gems and buy into respectively.
The price of gold, silver, precious stones sold out is the actual selling price recorded on the Bill of sale of gold, silver, precious stones, including remuneration and manipulated (if available), value added tax and the surcharge, additional fee that the seller was entitled to.
The price of gold, silver, precious stones buying into is determined by the value of gold, silver, precious stones imported into or purchased, had VAT used for sale, gold, silver, precious stones sold respectively.
The case in the period incurred negative value (-) of the gold, silver, precious stones, the calculated offset into value (+) of gold, silver, precious stones. No case has arisen positive value (+) or positive value (+) not enough offset negative value (-) then the moved to the value of the States later in the year. The end of the calendar year, the negative value (-) not be the transition next year.
2. value added tax payable according to the direct method on value using the% rate multiplied by the applicable revenue as follows: a) the subjects of application:-businesses, cooperatives are active have annual revenues under the revenue threshold level a billion, except voluntary registration applies to tax deduction method prescribed in paragraph 3 article 12 circular This;
-Enterprise, cooperative, except voluntary registration according to the instructions in paragraph 3 article 12 this circular;
-Households, personal business;

-Organization, foreign individuals doing business in Vietnam not under the investment law and other organizations do not make or made incomplete accounting regime, bills, vouchers under the provisions of the law, except for the Organization, foreign individuals provide goods or services to conduct search operations , exploration, development and oil and gas extraction.
-Other economic organizations are not business, cooperative, except tax registration according to the method of deduction.
b) rate% to calculate VAT on sales are regulated by the following activities:-distribution, provided goods: 1%;
-Room service, no building materials contractors: 5%;
-Production, transport, services associated with the goods, how building contractor of materials: 3%;
-Other business activities: 2%.
c) turnover for the calculation of VAT is the total amount of the sale of goods, the actual service indicated on the sales invoice for goods or services subject to VAT including the surcharge, fee collecting more business establishments are affected.
The case of business establishments have turnover sale of goods, provision of services subject to not subject to VAT and sales of goods, exports of services shall not apply the percentage (%) on sales for revenue.
57 example: A company is business Declaration, filing of VAT according to the direct method. A company has revenue arising from the sale of computer software and consulting services business established A limited company shall not pay VAT according to the percentage (%) on revenue from the sale of computer software (computer software due to the subject not subject to VAT) and must declare , filed under VAT rate of 5% on sales from established consulting services business.
Business establishments, many professions have incidence rates of VAT must in each respective industry groups with the prescribed ratio level; case the taxpayer does not determine the revenue according to each industry or group in a business package includes activities in many different rate group without separation will apply the highest incidence rates of occupational groups for which production facilities, business.
3. for households, business individuals filed VAT according to the equity method, the tax authorities determine revenue, tax rate% on turnover of households according to the instructions on the stock in clause 2 of this document, based on the tax return data of households, the database of the tax authorities the investigation results, the actual revenue and the opinion of the Council tax consultancy commune, ward.
The case of households, individuals pay tax according to the method of trading securities trades, the tax authorities determine the tax according to the rate of primary business activities.
4. List of industries count rate% VAT on the revenue guidance in paragraph 2, paragraph 3 of this article are attached to this circular.
Chapter III, section 1 TAX DEDUCTION TAX DEDUCTION article 14. Principles of value added tax-deduction of input 1. VAT inputs of goods and services used for manufacturing, business services, goods subject to VAT is deducted in full, including all the input VAT is not the excesses of goods subject to VAT losses.
The case of the losses are not compensated is deducted the input VAT including: fire, natural disasters, the case of losses not insured to indemnify, commodity product, too shelf must be destroyed. Business premises must have adequate records, documents cases of losses are not compensated to the tax deduction.
Case goods natural attrition due to physical-chemical properties in process of shipping, like pouring petrol pump ... shall be declared, deduction of the input VAT number of the number of actual goods natural shrinkage does not exceed the prescribed level of attrition. VAT number input of the amount of goods crossed the level of attrition are not deductible, tax refund.
VAT inputs of goods and services form fixed assets is home to eat ca, between ca, dressing, garage, toilet, hot water service for workers in the manufacturing sector, business and housing, medical stations for employees working in the industrial zone are deducted.
Case housing for workers working in the industrial zone due to business establishments go rent made under the provisions of the law on design standards and the housing rental price of industrial workers, the VAT for the amount of the rent in this case be deducted under the regulations. Case basis business building or buying a home outside the industrial park catering for workers working in the industrial area, home building or home purchase made under the provisions of the law on housing design standard industrial workers, the VAT of constructor , home buying service for the entire deductible workers.
The case of business establishments have foreign experts to Vietnam, holding the position of management in Vietnam, in Vietnam paid according to the contract signed with the business establishments in Vietnam, the business establishments not deductible VAT amount of the rent for the foreign experts.
The case of the foreign experts remain employees of enterprises abroad, subject to the action of the overseas business, overseas business pay and enjoy the mode of business overseas in time to Vietnam, between business overseas and business establishments in Vietnam have a contract in writing stating in business South must bear the costs of accommodation for foreign experts working in Vietnam during the lease amount of VAT for foreign experts working in Vietnam due to business establishments in Vietnam pay is deducted.
2. Vat inputs of goods and 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 and services for production, trading goods, 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 taxable turnover RATES compared to total sales of goods and services sold is not a separate accounting.
Base business goods, taxable services and is not subject to VAT temporary monthly allocations of VAT of goods, services, the fixed assets purchased to be deducted in the month last year, the base business performs computer allocation of input VAT deduction of years to enumerate the input VAT adjustment was provisionally allocated monthly deduction.
3. the input Vat of fixed assets, machinery, equipment, including VAT of operations go rent the property, machines, devices and other input VAT relating to the property, such as equipment, machinery repair, warranty in the following cases are not deducted that computer into the raw cost of fixed assets or expenses are deducted under rules of the enterprise income tax Law and other documents guiding the implementation of: fixed assets used in weapons production, equipment, Defense Security Service; fixed assets, machinery, equipment of the credit institution, the reinsurance business, life insurance, stock trading, basis of examination and treatment, training facility; civilian ships, yachts are not used for business purposes, cargo, passengers, business travel, hotels.
Fixed assets is the automobile cargo from 9 seats (except cars used on business and cargo, passengers, business travel, hotel) valued at over 1.6 billion VND (VAT price) then the corresponding input VAT number with the value of over 1.6 billion are not deductible.
4. Deduct VAT in certain specific cases such as the following: a) for production and business establishments held closed, centralized accounting using the product subject to not subject to VAT through the sewn to produce the items subject to VAT, the VAT number early on in the entire deductible.
For example 58: X enterprise resource investment and plants for the production and processing of fish, Pangasius fillet three sa, frozen shrimp exports. Organization business closed from aquaculture, including the case of cultivating machining rental that full investment business, ponds, pools, fences, irrigation systems, boats and other input materials, such as animal feed, veterinary, veterinary services, to sew the shrimp processing fish for export. Business X is deducted the entire input VAT of fixed assets and of goods and services purchased on no formation of fixed assets in all production, processing.
For example 59: medical business construction Department of raw material and the plant to the production and processing of products from fresh milk (pasteurized milk, yogurt, cheese, ...). Organization business closed from livestock, including the case that raising machining rental enterprises investing the whole animal (cattle, goats), stables, farms, fences, milking equipment, sanitary cage systems, raw materials, and other inputs such as feed, veterinary , veterinary services, to sew the processing into dairy products. The medical business are deductible VAT input of the entire fixed assets and goods, services purchased on no formation of fixed assets in all production, processing.

b) for production and business establishments have projects of investment in several stages, including production facilities, business start-up, have produced, organized business closed, centralized accounting and the use of products subject to not subject TVA to produce items subject to VAT but in the stage of construction providing basic goods and services are not subject to VAT, the VAT number early on in the investment phase for the formation of fixed assets is deducted in full. Business establishments to private accounting input VAT number do not use for fixed assets investment service for production and business operations of the goods or services is not subject to VAT deduction declaration according to the percentage (%) between the amount subject to tax rates compared to total sales of goods services sold.
Business establishments have projects to continue the production, processing and has a written commitment to continue production of the product subject to VAT shall be declared, VAT deduction right from the stage of the basic construction investment. For the input VAT incurred in the period of XDCB investment, enterprises have to declare tax refund, deduction, but then determined not eligible, deductions, tax refund, the business must declare, adjust the return of money already deducted VAT, tax refund. The business case does not make adjustments, through inspection, check the tax authorities discovered that the tax authorities would conduct currency, and regulatory sanctions. Business must completely responsible before the law about the content of the report, committed interpretation with the tax authorities concerning the tax refund, deduction.
The base case have sold goods are products of agriculture, forestry, aquatic products unprocessed or through the usual preliminary subject to not subject to VAT, the VAT number of the goods, services purchased on calculated deductible proportion (%) of sales of goods and services subject to VAT in comparison with total sales of goods services sold.
For example 60: A business project to rubber tree gardens, has incurred VAT number inputs of goods and services in the investment business, XDCB stitching no product as raw materials to continue the production and processing of goods subject to VAT (including unprocessed products or products that have export via processing objects subject to VAT) but There are projects to build rubber processing plants (subject VAT) and is committed to continue cultivation and processing of products subject to VAT shall be deducted in whole company VAT input.
The business case for sale rubber of whole project subject to not subject to VAT, the businesses are not tax deductible.
The business case using a latex joint exploitation of the project on manufacturing products subject to VAT, the part sold is then made to deduct input VAT as follows:-the input Vat of LOAN (orchards, rubber processing plant ...): the entire deductible business (including VAT incurred in investment XDCB stage).
-VAT inputs of goods and services: make the deduction according to the percentage (%) of sales of goods and services subject to VAT in comparison with total sales of goods and services sold. c) for production and business establishments have investment projects, including production facilities, new business , has invested in the production of goods or services is not subject to VAT, has just invested in the production of goods or services subject to VAT, the VAT number of fixed assets input in the stage of basic construction investment has been deducted in proportion (%) between the sales of goods services subject to VAT, compared with total sales of goods and services sold under the production approach, the business of business establishments. The temporary tax deduction is adjusted according to the percentage (%) between the sales of goods and services subject to VAT in comparison with total sales of goods and services sold in the three years since the first year of sales.
For example 61: Z business established new from investment projects in the field of transport. Production projects under the investment project of the business has revenue from public transport by bus and not by bus, from ad sales and repair services, maintenance of means of transport; including revenue from public passenger transport by buses, representing 30% of the total sales of goods and services sold. The first phase construction of basic shopping facilities, construction of the station, the factory lasted for two years from June 2014 to may/2016. In February this year, the timing of input value added tax of fixed assets during the period of construction and investment goods, services purchased to serve for the establishment of business (business start-up costs) was provisionally deducted according to the rate of 70% and completed the prescribed tax (VAT of Own fixed assets are registered cars as public buses is not deductible). Business operations have sales from June 2016. To the end of may, 2019, the proportion of revenues from public passenger transport by bus during 3 years from June 2016 accounting for 35% of the total sales of goods and services sold, the Declaration enterprise, reduction of the tax value of fixed assets has been deducted , tax refund corresponding to the rate of 5% (= 70%-65%) and reduction of lodging properties, deduction this tax refund on VAT number of States may tax/2019. Non-sanctioned business slowly filed and not slow interest filed against value added tax amount of the fixed assets to be deducted must adjust discount.
5. Vat input of goods (including goods purchased outside or goods manufactured by enterprises) that businesses use to give, courtesy, gifts, promotional, advertising, forms serve for the production of goods and services subject to VAT shall be deducted.
6. Vat number submitted under decision fixing the customs tax deductible in whole, except customs sanctions on fraud, tax evasion.
7. Vat inputs of goods and services used for the production, trading goods, services are not subject to VAT guide and in article 4 of this circular are not deductible, except in the following cases: a) Vat of goods and services that businesses buy into to produce goods services provided to foreign individuals, institutions, the International Organization for humanitarian aid, non-refundable aid instructions in clause 19 article 4 this circular are entire deductible;
b) Vat inputs of goods and services used for the search operation, exploration and development of oil and gas to mining day on the first or the first production was the entire deduction.
8. input Vat incurred in the period would be declared, deductible when determining tax of that period, irrespective of the used or exported to in store.
Case trading post uncovered the input VAT number when paying, deduct malfunction shall be declared, additional deductions before tax authorities, competent authorities announced the decision to tax the tax inspector, inspection at the headquarters of the taxpayer.
9. the number of the input VAT is not deductible, business establishments are accounted into the costs to the enterprise income tax calculation or calculated on the raw price of fixed assets, excluding VAT of goods and services purchased on each valuable time from twenty million or over no payment vouchers not used cash.
10. The Office of the Corporation, the Corporation is not directly running the business and administrative units directly under the career such as: hospitals, clinics, nursing, Hospital, school training ... not filed VAT cannot be deducted or refund of input VAT of goods and services purchased to serve the activities of these units.
The case of the commodity trading activities, the service subject to VAT, they must register, Declaration filed with VAT separately for these activities.
For example: 62 Office of the Corporation A does not directly manufacture, trading and use of funds by the establishments contribute to operate but the Office Of the company has a rental home (Office) section not used up, the Office of the company is accounting, tax declaration for Office rental operations. VAT inputs of goods and services for the operation of the Office Of the company not be deductible or tax refund.
11. Vat inputs of goods and services used for the activities provided goods, services that are not declared, the submission of VAT guidance in article 5 of this circular (except for item 2, clause 3 article 5) is deducted.
12. Business establishments are deductible VAT, Declaration of goods and services purchased on the authorization form for the Organization, the other individual named Bill Organizer, authorized individuals include the following cases: a) insurers authorized for the insured to repair the property; the cost of repair of the property along the supplies, replacement parts, have bills RATES recorded the name of the insured, the insurer making payments to participants of insurance premiums in the insurance contract, the insurer is declared VAT deduction corresponding to the portion of the insurance compensation under the bill payment RATES stand participant name insurance; the case compensated by the insurance section the insurer paid for the insured are worth between 20 million and over, to make a payment through the Bank.
b) prior to business start-up, the founders have written authorization for the Organization, individuals performing some household expenditure account costs related to the establishment of enterprises, goods, materials, the enterprise is declared, the input VAT deduction under the Bill RATES stand organization name authorized individuals, and to make payments to organizations, individuals are authorized through the Bank for those invoices valued at twenty million.

13. Individual cases, not business organizations have capital contribution by the property into limited liability companies, joint stock companies, the documentation for the property, which is a capital contribution certificate, report on the delivery of the property. The case of the property, which is a new property purchase, unused, have legal bills was capital Logistics Council accepted the value of which is determined by the value of the items on the invoice including VAT; The receiving party which is declared VAT deductible items on the party assets Bill.
14. Base business value added tax according to the direct method on value when converting to pay tax according to tax deduction method are tax deductible value of goods and services purchased on arising since the first States to declare, pay tax according to tax deduction method.
Business value added tax according to tax deduction method when the move to pay tax according to the direct method on the value added tax calculated the value of the goods and services purchased to arise during the tax according to tax deduction method which has not deducted on costs are deducted in determining taxable income income career, subtract the value of the goods and services purchased to arise during the tax according to tax deduction method is completed according to the instructions in article 18 of this circular and according to the regulations of the legal texts in force before the day this circular effect.
For example 63: A company is applying the method of tax deduction in the year 2014, 2015 and not eligible to apply to tax deduction method from 1/1/2016. A company had suggested sending tax refund profile tax authorities from the period of November through the end of 2014, the tax period October 2015 (end time determine the revenue to determine the method of tax calculation of 2016 and 2017), the recommended tax refund is 350 million and on declarations of VAT tax period 11/2015 Company A has the input tax amount not yet deducted is 50 million. A limited company is the tax authorities consider prescribed tax refund settlement for tax refund proposal records sent the tax authorities (tax refund proposal is 350 million); the input tax amount not yet deducted on tax declarations of the tax period in November 2015 is 50 million to continue the move to the tax period in December 2015. In the case of VAT declarations of the tax period in December 2015, the company VAT number input has not been deducted in the calculation of the cost to be deducted when determining the income subject to tax.
15. Business establishments do not count input VAT deduction for cases:-incorrect use of VALUE ADDED billing regulations of the law such as: invoice VALUE ADDED tax not recorded (unless a specific use RATES bills record price paid is the price has VAT);
-Do not write bills or incorrect records one of the norms such as name, address, tax code of the sales person should not determine the seller;
-Do not write bills or incorrect records one of the norms such as name, address, tax code of the buyer should not determine the buyer (unless the instructions in paragraph 12 of this);
-Invoice, voucher filing false VAT invoices were erased, the would-be Bill (no goods, services);
-Recording incorrect value invoice actual values of goods and services purchased, sold or exchanged.
16. other specific cases follow the separate instructions of the Ministry of finance.
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, unless the total value of goods and services purchased in each of the following bills under twenty million as prices have VAT.
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 a tax agency) opened at the institutions providing payment services under the matching payment regulations the current law as Czech, or order, collecting mandate, 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's name, business owner private account to 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. As for the Bill, business establishments, Declaration on the item of goods, the service is not eligible to deduct in lists bills, vouchers for goods and services purchased on.
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, in writing, the services value added invoices and payment vouchers through the Bank of goods , deferred purchase service, contributes to enumerate, deduct the input VAT, at the same time stating the payment time limit on the section notes on billing statement, certificate from the goods, services purchased on. Case bank payment voucher do not yet to the point of payment under a contract or before December 31 of each year for the contract payment time earlier on December 31, the base business still is declared, the input VAT deduction.
Up to the time of the payment under the contract or up to December 31 of each year for the contract payment time earlier on December 31, if no proof of payment by the Bank shall not be deducted the input VAT, business establishments shall have to declare, reduction of input VAT was deducted the value of the goods does not have a certificate from the bar payment via bank. After the business was reduction of input VAT was deductible as corresponding to the value of goods and services purchased on no bank payment voucher, new businesses have been shown from proving the payment through the Bank, the business base are complementary.
The case was too slow to pay payment due as specified in the contract or until 31 December of every year, the base business do not make adjustments under regulation reduction but before the tax authorities, the competent agency announced the decision to check out at the headquarters, business establishments have adequate documentation demonstrating payment through the Bank if not reduction not lead to lack of tax or tax increases are complete, the business establishment sanctioned in breach of tax procedures, if not adjust reduced leading to lack of tax or tax increases are complete, the base business result, and sanctions under the provisions of the law on tax administration.
The case of the tax agency announced the decision to check, the inspector at Headquarters and have decided not to accept for processing the tax deduction for the Bill RATES no payment vouchers through the Bank, after having decided to handle the tax agency's new business establishments have vouchers for payment through the Bank :-for the business RATES bills has reduced adjustment before the tax agency to inspect, examine the business establishments be additional VAT declaration.
-For the business RATES bills did not adjust the discount before tax authorities to inspect, check, the base business are complementary if there is proof of payment by the Bank within a period of 6 months from the month a decision disposing of the tax authorities.
For example, 64: in 2014, ANB has incurred the Bills RATES purchase deferred contract are as follows:-VALUE ADDED invoices, purchase 3/2014, the deadline for payment is July 20/9/2014.
-Purchase RATES Bill in April 2014, the deadline for payment is July 20/10/2014.
-Bill RATES may purchase/2014, billing period is on 20/11/2014.
-Purchase RATES Bill in June 2014, the deadline for payment is July 20/12/2014.
ANB Ltd. has declared VAT deduction upon receipt of the invoice of purchase RATES. Up to the time of the payment under the contract, payment vouchers not available ANB through Bank, ANB Ltd was selected as the reduction Declaration Bill or to 31/12/2014, ANB has yet to have the payment vouchers through the Bank in the tax declaration in December 2014 , Ltd, ANB implemented general reduction Declaration for all 4 aforementioned purchase RATES bills under the provisions of the law on tax administration.
For example: at 65 Super co., Ltd has the following situation:

March 2, 3 2014 Super co., Ltd have bills RATES buying goods by deferred payment contracts, pay period is on 31/10/2014. The base Bill RATES provided by the seller, Super limited company has to declare VAT deduction on the tax RATES in February and March, 2014. To pay period (31/10/2014) due to financial hardship should the Super company unpaid according to deadlines in the contract. In the period October declaration/2014, Super limited company has declared the prescribed reduction with respect to the number of input VAT was deductible, simultaneously has increased tax expense account to the corresponding cost of input VAT is not deductible reduction.
In April 2015, tax authorities issued the decision to check on VAT in Super limited company. RATES bills for purchases in February, March, 2014 under contract with deferred payment deadline is December 31, 2014, so the company has adjusted tax reduction were declared prescribed deductions should test Group noted the figures were adjusted to fall.
May 2015 tax authorities issued the decision about processing VAT for Super co., Ltd. (in the decision no content about the handling of VAT RATES bills purchases in February, March, 2014 under contract with deferred payment deadline is January 31/10/2014 due to the test Group were noted to have accounting data reduction).
December 2015 Super co., Ltd has a bank payment voucher for deferred payment contract of purchase RATES Bill in February, 2014 3 (time limit for payment is on 31/10/2014), Super limited company are additional adjustments VAT. At the same time Super company made tuning reduce costs calculated tax respectively.
For example 66: In limited companies YKK has the situation as follows: March 2014 4 Ltd., YKK has Bill RATES buying goods by deferred payment contracts, the time limit for the 30/9/2014. The base Bill RATES provided by the seller, YKK co., Ltd has declared tax deductible on the tax return in March, in April 2014. To pay period (30/10/2014), YKK co., Ltd can not afford the payment, however, the company did not reduce the adjusted Declaration. As of 31/12/2014, YKK co., Ltd also does not reduce the adjusted Declaration of VAT was deductible not have vouchers for payment through the Bank.
In April 2015, tax authorities issued the decision to check on VAT at the YKK co. Ltd., the test period is 2014. At the time of inspection, YKK company cannot bank payment voucher for Bill RATES buying goods by deferred payment contracts, the time limit for the 30/9/2014. Processing inspection delegation is not approved for YKK co. Ltd. is declared VAT deduction for the Bill without bank payment voucher.
May 2015 tax authorities issued the decision to handle the collection of VAT at the YKK co., Ltd.
The case in October, 2015 YKK co., Ltd has a bank payment voucher for deferred payment contract of purchase RATES Bill of March 2014 (the pay period is during September 2014) then are YKK co., Ltd. additional adjustment of VAT due time have vouchers for payment through the Bank within a period of 6 months from when the body the tax agency issued the decision to handle tax collection.
The case in December 2015, YKK co., Ltd has a bank payment voucher for deferred payment contract of purchase RATES Bill of April 2014 (term of payment is 30/10/2014) shall not be YKK co., Ltd. additional adjustment of VAT due time have vouchers for payment through the Bank was too time limit of 6 months from the When the tax authorities issued the decision to handle tax collection.
For example, 67: September 2014, tax B check the enforce the tax law has issued the decision for tax processing, sanctioning administrative violations for PNG Corporation. The decision dealt with content recovery of VAT refund 460 million is the amount of VAT of goods and services bought in from 20 million or over the company have made declarations, but the deduction to the time of the test was too billing period under the contract that does not yet have the payment vouchers through the Department's bank records were complete their States tax refund from August to September 2013/2014. PNG Corporation has filed fully in Executive GOVERNMENT EXCESSIVE amount of tax collection.
In October, 2014 Corporation, PNG has paid vouchers through the Bank for the purchase of goods under contract has expired the corresponding payment with VAT number 460 million has been recovered, the tax agency in October 2014, the PNG company additional adjustment is declared according to the regulations.
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 according to the 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. When the invoice declaration the input VAT, business establishments, stating the payment methods are specified in the contract to the note on the invoice statement, vouchers for goods and services purchased on.
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.
Article 16. Conditions to deduct the input tax refund, of goods, services for export goods, exports of services (except in the case of article 17 instructions to this circular) to be tax deductible, the input VAT must be qualified and the procedures outlined in paragraph 2 and article 9 paragraph 1 article 15 of this circular particular, the following: 1. The contract of sale of goods, the goods (for the case of offshoring of goods), the provision of services for the Organization, foreign individuals. For the case of trustee's fiduciary contract export export and report on the liquidation of the trust contract to export (the case had ended the contract) or the minutes of the periodic reconciliation of debt between the parties entrust the export and export have outsourced Party stating: the quantity, category of product the trust was valued, export; on the export contract number of the receiving party authorised for export signed with foreign countries; number, the date, the amount indicated on the voucher of payment through the Bank with foreign export outsourced party; number, the date, the amount indicated on the voucher of payment authorization of payment for export export trust party; on Customs Declaration of goods of mandate for export.

2. customs declarations for goods export Customs procedures are done under the guidance of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
For base business export software products under the form of documents, records, database and hard-packed to be deductible, the input VAT, business establishments shall ensure procedures on customs declarations as for normal goods.
Separately the following cases do not require customs declarations: – for business establishment services, software exports through electronic means no customs declarations. Business establishments must fulfill the rules of the procedure of confirmation the buyer has received the services, the software export through electronic means in accordance with the provisions of the law on electronic commerce.
-Construction, installation works abroad or in the tax-free zones.
-Business establishments to provide electricity, water, stationery and merchandise serving the daily activities of export processing businesses include: food, food, consumer goods (including labor protection: pants, shirt, hat, shoes, boots, gloves).
3. Goods, export services are paid through a Bank of) payment through bank transfer of money from the account of the party of import to the account entitled the export side opened in the Bank by the payment agreements in accordance with the contract and regulations of the Bank. Payment voucher money is paper that export side Bank of the amount received from the bank account of the party of import. The case of slow payment charged agreement, must be stated in the contracts, to the time limit for the payment of a business establishment must have proof of payment by the Bank. The case of export, the trustee must have proof of payment by the Bank of the beneficiary State party and the trustee must pay for outsourced export through the Bank to the trust. The case of foreign parties for payment directly to the Trustees the trust party exports must have a certificate from the bank payment and the payment as above must be specified in the contract.
b) below billing cases also be considered payments through the Bank: b. 1) where goods, services for export deduct payment on foreign debt funds business are eligible, procedures, records the following:-the contract debt (for the financial term loans under 1 year); or registration certificate of the State Bank of Vietnam (for those loans over 1 year).
-Certificate from the foreign remittance to Vietnam through the Bank.
Method of payment of goods, exports of services to deduct debts to foreign lenders must be stipulated in the contracts.
-A confirmation of the foreign loan debt deduct.
-Case after deduct the value of goods and services exports in foreign loans have debt spreads, the difference must make the payment through the Bank. Certificate from the bank payment instructions at this point.
b. 2) base case export use the payment of goods and services to which the import establishments abroad, business establishments must have qualified procedures, as follows:-record contract.
-The use of the goods, the payment of export services to capital contribution on the basis of overseas imports must be stipulated in the contracts.
-The case of the amount which is smaller than the sales of the goods exported, the difference must make the payment via bank according to the guidelines at this point.
b. 3) where the authorization for foreign third party hosted, individuals abroad make the payment then the payment is authorized must be stipulated in the contracts (annex or contract adjustment-text if available).
b.4) where the third party request foreign is held in Vietnam clearing the debt with the foreign countries by making payments through the Bank the amount of the payment is for foreign businesses to export and the required clearing the above mentioned debt provisions in contracts (contract appendix or combined adjustment documents Bronze – if available) and there is evidence of payment of the Bank's reported paper export side about the amount of money received from the account of a third party, and the party of export shall produce a collation of public debt confirming foreign party and the third party.
b. 5) where the (Party of import) authorized third party hosted, individuals abroad make the payment; third party organisation in Vietnam (the fourth side) clearing the debt to a third party by making payments through the Bank the amount of the import side is payment for the Vietnam export business base, the base business export must have the sufficient conditions , the record is as follows:-contracts (annex or contract adjustment-text if available) regulating the payment authorization, clearing the debt between the parties.
-Payment voucher is the Bank's message about paper money base business export Vietnam received from member parties Wednesday.
-A collation of public debt of the parties concerned (between businesses exporting to importing Parties, between third parties abroad with a fourth party is held in Vietnam).
b. 6) where the authorization for foreign representative offices in Vietnam make the payment into the account of the party of export and the payment authorizations mentioned above are specified in contracts (annex or contract adjustment-text if available).
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.
b. 8) where the foreign bank payment, but the payment amount on the document do not match the amount of the payment as agreed in the contract or the contract Addendum:-If the amount paid on bank payment voucher is worth less than the amount to be paid as agreed in the contract or the contract addendum establishments businesses have to explain clearly the reasons such as: the Bank's fee, discount adjustment due to poor quality or lack of goods (for this case must have text discount agreement between the buyer and the seller) ...;
-If the amount paid on bank payment voucher valued at greater than the amount of the payment as agreed in the contract or the contract addendum business establishments have to explain clearly the reasons such as: paying once for multiple contracts, cash advance ...
Business establishments must commit to be responsible before the law for reasons of exposition with the tax authorities and the text (if any).
b. 9) where the foreign payment through the Bank but the bank payment vouchers not correct name of bank payment agreed in the contract, if the content of the documents can be the name of the payment, the name of the beneficiary, the number of export contracts, payment values match the export contract has been concluded shall be accepted as valid payment vouchers.
b. 10) case base business export goods and services to foreign parties (the second party), while imports of goods and services with other foreign parties or purchase with organizations, individuals in Vietnam (the third party); If business establishments have agreements with the second-and third-parties about the second party to make payments through the Bank to a third party the amount that businesses have to pay to a third party then the offset payments between the parties must be specified in the export contract the import contract, or purchase contract (annex or contract adjustment-text if available) and business establishments are required to present a passport for the creditors of the parties concerned (between business establishments with the second party, between business establishments with third parties).
b 11) where export goods abroad but because of objective reasons the foreign countries refuse to receive the goods and businesses find new customers together with the customer signed the original purchase contract to sell the shipment on the complete tax records include the entire export records relating to contracts concluded with the customers (original mix copper, customs declarations for goods exports, bills), the text of the award of the business name discrepancy reasons customers buy (in which businesses commit to take responsibility for the accuracy of the information, make sure there is no cheating), the entire export records relating to export contracts signed with new clients (contract sales, billing, payment vouchers through the Bank according to the regulations and the other vouchers-if available).
c) cases of payment for goods, services for export under the provisions of the Government: c. 1) where Labor export businesses that export labor, collect money directly by the employee, they must have the certificate from the money of the workers.

c. 2) cases where business establishments exporting goods to sell at fairs, exhibitions abroad, if currency and moved about the country in cash foreign currency in the country of the fair Organization, commercial exhibitions, business establishments must have a certificate from the Declaration with the customs of foreign currency money obtained by selling goods on water and transfer vouchers filed into the Bank in money South.
c. 3) case of the export of goods or services to foreign Governments for repayment must be certified by the Bank for foreign trade of export shipments were foreign accept debit or validation of the document has been sent to the foreign countries to deduct debt; certificate from the payment made under the guidance of the Ministry of finance.
c. 4) where goods, the export of payment services is the case of the export of goods (including goods export processing), services to organizations, foreign individuals (referred to as the foreign side) but the payment between Vietnam and foreign enterprises using complementary forms between the value of goods , export services, wages processing exports with value of goods, purchase of services of the overseas.
Goods and services payment in order to have more profile procedure such as the following:-the method of payment for export by row must be stipulated in the contracts.
-The contract of purchase of goods, services of the foreign countries.
-Customs Declaration on goods imported with the clearing of goods, exports of services.
-Certificate with the amount on the foreign clearing between goods, services for export and import goods, services purchased by the offshore.
-Case after clearing between the value of goods, export of services and the value of goods, import services have a margin, the amount of the difference to make the payment through the Bank. Certificate from the bank payment according to the instructions in this paragraph.
c. 5) case of the export of goods to the countries sharing a border as defined by the Prime Minister on the management of border trade activities with countries sharing a border done under the guidance of the Ministry of finance and the State Bank.
c. 6) some cases goods, services exports have other forms of payment in accordance with the relevant legislation.
d) The export case no bank payment voucher is deducted, tax refund: d. 1) for cases of foreign parties lose the ability to pay, the export of goods basis must clearly explain in writing the reasons and used one of the following documents to replace the bank payment voucher :-customs declaration of goods imported from Vietnam have registered with the customs authority in the country of import of the goods (1 copy); or-a petition to the Court or competent authority in the country where the buyer resides with the notice paper or with papers in nature, this Agency's confirmation of the acceptance of the petition (1 copy); or-the prevailing judgment of a foreign court for business establishments (1 copy); or-the Organization's papers to foreign authorities confirm (or notice) on buying foreign insolvency or inability to pay (1 copy).
d. 2) with respect to goods exported case does not ensure quality to destruction, export of goods basis must clearly explain in writing the reasons and used the minutes destroys (or papers confirming the destruction) of goods in a foreign agency's implementation of destruction (1 copy) , with vouchers for payment through the Bank for destruction costs are the responsibility of the exporting of goods basis or with proof of destruction costs are the responsibility of the buyer or a third party (1 copy).
The case of the imported goods must do the procedure destroys abroad then the minutes destroys (or papers confirming the destruction) record the name of the person importing the goods.
d. 3), in the case of lost exports, the export of goods basis must clearly explain in writing the reasons and used one of the following documents to replace the bank payment voucher:-Paper confirm the losses beyond the borders of Vietnam the competent authority concerned (1 copy); or-the minutes determine the loss of goods in transit outside the borders of Vietnam stating the cause of losses (1 copy).
If the basis of exporting goods have received compensation of export goods were delivered outside the borders of Vietnam, they must submit a certificate from the Bank on payments the amount received (1 copy).
A copy of the paperwork instructions at point d 1, d 2 and d 3 clause a copy copies of the export of goods basis. The case of the language used in the documents, proof of third party alternative to the bank payment voucher is not English, or no English they must have 1 certified translation included. The case concerned the release, use and storage of documents in electronic form must then be printed by the paper.
Export of goods basis take full responsibility for the accuracy of the alternative papers for bank payment voucher for the cases mentioned above.
4. An invoice DECLARATION DUE to sale of goods, services or export bills or receipts for money of goods machining machining.
Article 17. Conditions for the deduction of input VAT refund, for some cases the goods are regarded as exports 1. Cargo forwarding processing according to the provisions of the commercial law on the activities of the international sale of goods, purchasing and operations agents buying, selling, processing of goods with abroad: a) outsourcing contract for export and components (if any) contract signed with foreign countries, which clearly the basis of order in Vietnam.
b) VALUE ADDED invoices stating the price and the number of rows processed charged abroad (according to the price stipulated in the contract signed with foreign countries) and the base name order as directed by the foreign.
c) product transfer Vouchers transfer machining (Slips forward) have sufficient confirmation of the party, the receiving party outsourcing products forwarded and confirmed by Customs contract management work of the party, the receiving party.
d) goods for processing abroad must pay via bank according to the guidance in article 16 of this circular.
Product delivery procedures and work forward and Vote forward to follow the instructions of the General Department of customs.
For example, 70: the company A contract to work with 200,000 foreign heel double exports. The price is 800 million. The contracts specify delivery of heel to company B in Vietnam to produce finished shoes.
In this case A company subject to export manufacturing transition. When documented transfer of heel products for company B, company A to specify the number, category, product specifications, the entire heel machining sales 800 million get calculated VAT is 0%.
2. export goods in place according to the provisions of the law: a) the contract for the sale of goods or a contract to outsource the delivery specified in Vietnam;
b) Customs Declaration of export-import goods in place have done customs procedures;
c) invoice value or export invoices stating the name of the foreign buyer, named corporate order and delivery location in Vietnam;
d) goods sold to foreign traders but delivered in Vietnam have to pay through the Bank in foreign currency freely convertible. Certificate from the bank payment according to the instructions in paragraph 3 article 16 of this circular. The case of the import of the spot was the foreign payment authorizations for the export of the spot or payment made under the provisions of the law on foreign exchange.
export goods) in place of business for foreign investment are consistent with provisions in the investment license.
3. The goods, materials, Vietnam exports by enterprises to make overseas construction, the procedure of Vietnam business profile to perform construction works abroad are deductible VAT or of input must satisfy the following conditions: a) customs declarations as specified in paragraph 2 to article 16 to this circular.
b) commodities, supplies for export must match the catalog of goods for export to perform construction works abroad by the Vietnam Business Director made the overseas construction approval.
c) fiduciary contract export (export trustee case).
4. Goods, materials by business establishments in the country sold to Vietnam business to perform construction works abroad and make foreign goods delivered under a contract signed, the procedures for records to business establishments in the country of sale make the deduction or refund of the input VAT for goods exported must meet the following conditions : a customs declaration) as specified in paragraph 2 to article 16 to this circular.
b) commodities, supplies for export must match the catalog of goods for export to the overseas construction by the Vietnam Business Director made the overseas construction approval.
c) signed purchase contracts between business establishments in the country and Vietnam business done construction work abroad, which has clearly about the conditions of delivery, the number, types and value of goods.
d) trust contract (in the case of export authorization).
DD) bank payment voucher.
e) Bill RATES to sell merchandise.

The case of a business establishment has export goods or the goods are regarded as export guidance in article 16, article 17 this circular if already certified by the Customs authorities (for exports) but there are not enough other records, procedures for each specific case, the not computer output VAT but not deductible input VAT. Particularly for the case of cargo forwarding processing and export goods in place, if there are not enough one of the procedures the prescribed records, they must calculate and pay VAT as domestic consumption goods. Business establishments are export services if not meet conditions of payment through Bank or be considered as a payment through the Bank shall not apply VAT 0%, not PC output VAT but not input tax deduction.
Section 2 Article 18 REIMBURSEMENT. Object and case are complete VAT 1. Business establishments submit VAT according to tax deduction method if any of the input VAT has not been deducted in the month (for the case of declaration by month) or in you (for the case of declaration according to you) shall be deducted from the next period; the following estimated cases for at least twelve months from the first month or after at least four quarter from the first quarter arising of input VAT has not been deducted out which input VAT number is still not yet deducted off the base business is tax refund.
For example, 71: A business make VAT, VAT number as the input, the output is as follows: unit: million tax period input Tax is also deducted from the States before switching the input Tax deducted in the tax period the output of goods and services sold in the period Vat incurred in the period also must pay Vat (or not yet deducted off This period was deducted transfer later) in the period (1) (2) (3) (4) (5) = (4) – (5) (6) = (5)-(2) April 2014 2014 5/00 350 360 10 10 00 500 100-400-400 6/2014 400 300 350 50-350 7/350 250 260 10-340 August 2014, 2014-10 340 310 300-350 September 2014 350 300 350 50-300 300 250 330 80-220/2014-10




The month of December 170-112014 220 300 350 50/170 290 350 60-110 March 2014/2015 110 360 350-10-120 in February 2015 120 350 310-40-160 March/160 270 320 50-110 4/2015 2015 110 400 320-80-190 according to the example above, A business estimated after 12 months from the first month of the input VAT has not been deducted off (5/2014) to may 4/2015 still not input tax amount deducted ceases. A business subject to reimbursement of VAT with the maximum tax amount is 190 million.
For example 72: Enterprise B make VAT, VAT number as the input, the output is as follows: unit: million tax period (1) the input Tax was deducted from the States before turning to (2) the input Tax deducted in the period (3) the output Tax of goods services sold in the States (4) Vat incurred in the period (5) (5) = (4)-(3) Vat is also payable (or longer deductible moving later) in (6) (6) = (5)-(2) 1/2014 00 300 280-20-February 20/2014 20 320 310-10-30 March 30 280 260/2014-20-50, 4/50 350 410 60 10 November 2014/2015 00 500 100 400-400-6/2014 400



300 350 50-350 7/350 250 260 10-340 August 2014, 2014-10 340 310 300-350 September 2014 350 300 350 50-300 300 250 330 80/2014-10-220, 112014 220 300 350 50 December 170-170 290 350 60-110 1/2014/2015 110 360 350-10-120 in February 2015 120 350 310-40-16 0, 3/160 270 320 50-110 4/2015 2015 110 390 320-70-180 according to the example above, the enterprise B has 1/2014, February/March, 2014 and 2014 have input VAT number not yet deducted off move to April 2014 to continue the deduction. April 2014, Enterprise B incurred tax is 10 million. 5/2015 Enterprise B has the number of input VAT has not been deducted, accumulatively after 12 months from March 5 to April//2014 2015, Enterprise B input VAT number is still not yet deducted off the enterprise B to complete the VAT with tax number a maximum of 180 million.
For example 73: C business make quarterly VAT has VAT number input, the output is as follows: unit: million tax period (1) the input Tax was deducted from the States before turning to (2) the input Tax deducted in the period (3) the output Tax of goods services sold in the States (4) Vat incurred in the period (5) (5) = (4)-(3) Vat is also payable (or not yet deducted off of this period are deducted after transfer) in (6) (6) = (5)-(2) quarter 1 quarter 2/00 70 72 2 2/2014 2014 00 100 20-80-80-80 60 70 10 70/2014 quarter 3 quarter 4 quarter 1 68-70 50 52 2/2014/2015 68 62 60-2- 70 according to the example above, the enterprise C accumulatively after 4 quarter from the first quarter to have the input VAT number not yet deducted off (Q2/2014) to quarter 1/2015 still not input tax amount deducted ceases. C business subject to reimbursement of VAT with the maximum tax amount is 70 million.
2. Business establishments newly set up under investment projects registered business, Subscribe filed under VAT deduction method, or the project exploration and development of oil and gas deposits are in the investment phase, not yet in operation, if the investment period from 1 year (12 months) or over shall be VAT refund of merchandise use of the services, to invest each year.
The case, if the VAT number of the estimated goods and services purchased to use for investments from 300 million over, VAT reimbursement.
3. VAT Refund for new investment projects a) active business establishments in VAT payers according to the method of deduction have new investment projects (except investment project to build homes for sale) in the same province, the city, in the investment business make own declaration for the project and have to switch input VAT of the project 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 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 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.

For example 74: Company A has head office in Hanoi, in March 2014, companies with new 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 with new 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 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: 76 C company headquartered in Ho Chi Minh City, March 2014, companies with new investment projects 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 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: 77 D company is headquartered in the city of Da Nang in March 2014, companies with new 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 A company must submit the tax 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.
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 VAT number of input goods, export of services has not been deducted out from 300 million or more.
Number of input VAT reimbursement for goods and services is determined as follows: VAT number not yet deducted off of month/quarter = Vat output of goods and services sold in the country _ the total number of input VAT is deducted in the month/quarter (including: VAT input serves export activities serving the business activities in the country in January, and taxable VAT not deductible off from month/quarter before turning to) the input VAT number of goods, exports of services = VAT number not yet deducted off of month/quarter x the total export earnings in the period x 100% of the total sales of goods services in the States of taxable sales (including export earnings) for Private commercial businesses purchase goods to make the export VAT number input is perfect for export goods are defined as follows: VAT number inputs of goods and services exports = VAT number not yet deducted off of month/quarter-VAT number inputs of goods also last month, inventory you x the total export earnings in the period x 100% of the total sales of goods and services in the States of taxable sales (including export sales) if the VAT number of input 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 transfer 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.
-Determine the input VAT number of the export VAT number inputs of goods export = 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.
For example: 3/83 2014 VAT declarations of IMPORT-EXPORT trade business figures: X-Tva States before turning to: 200 million.
-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's 840 million.
-Value of inventory goods there last March input VAT/2014 is 10 billion, the equivalent of the input VAT has VAT, deduction is 1 billion (the tax rate is 10%)
VAT number be complete by month of export goods are defined as follows: VAT number not yet deducted off of the month = 840 million-(200 million + 4,800 million) =-4,160 million Of input VAT was deducted after excluding VAT number of input goods, raw material inventory is also : 4,160 million-1,000 million = 3,160 million-determine the input VAT number of the export VAT number inputs of goods export = 61% = x 3,160 million 1,927.6 million the number of input VAT for export (after clearing and after allocation) not yet deducted off is 1,927.6 million greater than 300 million (>) , accordingly, was 1,927.6 million business tax by month/quarter. VAT number inputs of goods and services, inventory is not complete by month was 2,232.4 million (2,232.4 million = 4,160 million-1,927.6 million) 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 are in place.
5. Business value added tax according to tax deduction methods refundable value added tax when converting property, business transformation, merger, amalgamation, Division, separation, dissolution, bankruptcy, terminated the activities of surplus value tax or value added tax input has not been deducted.
Case basis trading in the investment phase has not yet entered production, business dissolution does not arise of VAT output of main business activities under the investment project was not subject to VAT. The case of business establishments have been tax refund for the investment projects must complete access of duty for the State budget.
6. Reimbursement of VAT with regard to the programs, projects using funds official development assistance (ODA) non-refundable or non-refundable aid, humanitarian aid: a) for projects using ODA not refundable: master program, project or main contractors, held by the foreign donors specify the management program the project was completed, the number of VAT paid for goods, services purchased in Vietnam to use for programs, projects.
b) held in Vietnam use the money the Organization's humanitarian aid, foreign individuals to buy goods and services for the program, non-refundable aid projects, humanitarian aid in Vietnam shall be paid the VAT refund of goods and services.
For example, 84: the Red Cross is an international organization of aid money in order to buy humanitarian aid for the people of the disaster is 200 million. Purchase order value yet there is 200 million tax, VAT is 20 million. The Red Cross will be reimbursement under the provisions of 20 million.
Refunds of VAT paid for the use of project, program funds official development assistance (ODA) no refund made under the guidance of the Ministry of finance.
7. The audience enjoy diplomatic immunity privileges in accordance with the law on diplomatic immunity incentives to purchase goods, services in Vietnam to use is of value added tax paid indicated on the invoice value or on the payment voucher price paid record had tax value.
8. Foreigners who resided in Vietnam carrying foreign passports or immigration documents by the competent foreign authority are tax refund for goods purchased in Vietnam carried when exiting. VAT refunds made under the guidance of the Ministry of finance regarding VAT refund for goods of foreign people, who settled abroad bought Vietnam in Vietnam brought upon exit.
9. Business establishments have decided to handle the reimbursement of competent authorities under the provisions of the law and the case of value-added tax refund under the international treaties to which the Socialist Republic of Vietnam is a member.
Article 19. The conditions and procedure for refund of VAT 1. The business establishments, organizations subject to reimbursement of VAT according to the instructions in points 1, 2, 3, 4, 5 Article 18 of this circular must be the basis of business tax deduction method, has been granted a certificate of registration of business or investment license (licensed) or the establishment of competent authorities , the seal as prescribed by law, establish and keep accounting books, accounting pursuant to the accounting legislation; deposit account in the Bank according to the tax code of business establishments.
2. The case of a business establishment was declared complete tax proposal on the VAT declarations shall not be the input tax amount transfer has suggested tax refund on the tax deduction of the next month.
3. VAT refund procedures comply with the provisions of the law on tax administration and enforcement guidance documents.
Article 20. Where the tax.
1. The tax declaration, filing of VAT at the place of production, local business.

2. Taxpayers Declaration, filing of VAT according to the method of deduction have production facilities accounting depends on the province, the central city in different provinces, the city, the main headquarters of VAT payable locally where the manufacturing base and local political headquarters.
3. in case of cooperative enterprises to apply the direct method has a production base in the province, another city where headquartered or having few foreign sales activity the cooperative enterprises shall make statements, filed by the national VAT% on sales for revenue arising in a foreign province where local production base where transactional sales. Cooperative businesses are not filed VAT rate% on sales at the headquarters for the revenue arising in a foreign province has declared payment.
4. in case of business telecommunications services business postpaid rate telecommunications services at the local level, other central cities with the city, the main headquarters and accounting branch depends filed VAT deduction method to join the business cost of telecommunications services charged after the local business base telecommunications services make stubs, submitting VAT for postpaid rate telecommunications services as follows:-VAT Declaration for the telecommunications service revenue cost of postpaid base business with tax authorities of direct management headquarters.
-Submission of VAT at the local headquarters and locally where there are dependent accounting branch.
VAT number must be filed locally where there are dependent accounting branch is determined by the rate of 2% (for the following pay-rate telecommunications services subject to VAT with tax rate 10%) on sales (no VAT) charges postpaid telecommunications services locally where there are dependent accounting branch.
5. The tax return, tax filing is done according to the provisions of the law on tax administration and documents guiding the implementation of the law on tax administration.
Chapter IV IMPLEMENTATION article 21. Effect 1. This circular has effect from January 1, 2014, replacing circular No. 06/2012/TT-BTC on 11/01/2012 and circular No. 65/2013/TT-BTC dated 17/5/2013 of the Ministry of finance.
2. For cases from July 1, 2013, base business performs quarterly VAT declaration to the tax period before January 2014 (for the case of declaration by month) or tax period 1st quarter/2014 (for the case of declaration according to you), the base business is VAT refund if in 3 tax period of continuous input VAT not deductible.
For example: A business 85 May/June 2013, 2013 tax made by month, quarter 3/2013 make quarterly tax then if May/June 2013, 2013 and Q3 2013 arise input VAT number not yet deducted off the first quarter 3/2013 was A business tax.
86 examples: Enterprise B 6/2013 tax made by month, quarter 3/2013 make quarterly tax then if June 2013, and 2013 quarter 4 quarter 3/2013 arise input VAT number not yet deducted off the first quarter 4/2013 B business is VAT refund.
3. The case before the tax period October 1, 2014 (for the case of declaration by month) or tax period 1st quarter/2014 (for the case of declaration according to you), the base business eligible for reimbursement under the instructions of circular 06/2012/TT-BTC dated 11/1/2012, circular No. 65/2013/TT-BTC dated 17/5/2013, the Finance Ministry's VAT reimbursement in the direction instructions of circular No. 06/2012/TT-BTC and circular No. 65/2013/TT-BTC mentioned above.
The case of the remainder of the tax period in December 2013 (for the case of declaration by month) or the remainder of the period of quarter 4/2013 (for the case of declaration according to you), not enough business base 3 tax period continuous input VAT number have not yet been deducted the input VAT number, not yet deducted off end of 2013 was a transition year 2014 to enumerate and deductible apply for tax refund according to the guidelines in paragraph 1 Article 18 of this circular.
For example 87: A business 3 months (10/11/2013, 2013, 12/2013) are incurred VAT number input has not been deducted, complete A business tax according to the instructions in paragraph 1 Article 18 circular No. 06/2012/TT-BTC dated 11/1/2012 of the Ministry of finance.
For example 88: Enterprise B in October 2013 incurred VAT number must be filed, in November 2013 and December 2013 input VAT number have not yet been deducted off, the remainder of the tax period in December 2013, Enterprise B does not qualify refund of VAT according to the instructions of circular 06/2012/TT-BTC, the VAT number not yet deducted out of November December 2013, to be forwarded to 2014 to consider VAT refund according to the guidelines in paragraph 1 Article 18 of this circular.
For example 89: Enterprise C Q3 2013 incurred tax, 4/2013 have not yet input VAT number, VAT number deduction has not been deducted out of 4th quarter of 2013 was transfer to 2014 to consider VAT refund according to the guidelines in paragraph 1 Article 18 of this circular.
4. for RATES bills purchase fixed assets incurred before 1/1/2014, the base business make deductions according to the instructions in circular No. 06/2012/TT-BTC dated 11/1/2011 and circular No. 65/2013/TT-BTC dated 17/5/2013 of the Ministry of finance; RATES bills for purchase of fixed assets incurred since the date of 01/01/2014, the base business make deductions under the guidance of this circular.
5. for RATES bills purchase agriculture products, livestock, aquatic products not yet processed into other products or only through preliminary usually arises before 1/1/2014, the proposed taxation of business establishments ask declaring in lists of goods bought on services under VAT declarations of tax period December 2013 or you 4 in 2013 to submit to tax authorities according to the prescribed time limit.
Article 22. The organization collecting the VAT 1. The tax authorities responsible for implementation of tax collection management and value added tax for business establishments.
2. the customs authority responsible for implementation of revenue management of VAT for imported goods.
In the process, if there are difficulties and obstacles, suggest units, business establishments reflect timely the Finance Ministry to be addressed promptly.