DECREE

Detailed regulation and manual implementation of a number of Value Value Tax Laws

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Government Law Base December 25, 2001;

The Value Tax Law Base increased on June 3, 2008;

The amended Law Base, which complements some of the provisions of the Value Tax Law increased June 19, 2013;

At the request of the Minister of Finance;

The government issued a regulatory regulatory regulation and guidelines that enforce some of the provisions of the valuing tax law,

Chapter I

COMMON RULES

What? 1. The adjustment range

This decree rules the details and guidelines of some of the provisions of the valuing tax law and the Amendment Act, which adds some of the provisions of the Tax Value Tax Act, subject to tax tolerance, tax rates, tax rates, calculation method. taxes, tax deductions, taxes and taxes.

What? 2. The taxpayer

1. The increased value tax person is the organization, the individual producing, the commodity business, the valuing value tax (later known as the business base) and the organization, the individual importing the goods value tax increases (later called the importer).

2. Organization, individual manufacturing, business in Vietnam to buy services (including the case of purchase of services tied to the goods) of the foreign organization that does not have a permanent basis in Vietnam, foreign individuals are non-resident subjects in Vietnam. The purchase of the service is the taxpayer, unless the case is not enumerated, the value of the valuables increase stipulated at the point b 3 This Article.

The regulation of permanent and private facilities abroad is a non-resident object at this clause made in accordance with the provisions of the corporate income tax law and individual income tax legislation.

3. The cases are not prescribable, valuing added value tax:

a) The organization, the individual who receives the revenues of compensation, bonuses, assists, money transfers, and other financial revenues.

b) Organization, individual manufacturing, business in Vietnam purchasing services of foreign organization without a permanent basis in Vietnam, overseas individuals are subject to non-resident subjects in Vietnam, including cases: Transport, machinery, transport, etc. equipment (including supplies, spare parts); advertising, marketing; investment and commerce promotion; the sales brokerage, the provision of services; training; postal service sharing, international telecommunication between Vietnam with foreign countries that these services are used. It's outside Vietnam.

c) The organization, the non-business individual, is not the taxpayer ' s value taxpayer.

d) Organization, individual transfer of investment projects for manufacturing, commodity trading, valuing value added to business, cooperatization.

Crop products, livestock, unprepared fisheries into other products or through the usual scheme are sold to the business, cooperating, except for the stipulation of Article 1 Article 5 of the Value Tax Law.

The Ministry of Finance is specifically directed at Clause 2 and 3 This.

What? 3. The subject is not taxable

The subject is not subject to the value added tax on the provisions of Article 5 of the added value tax law and Article 1 Article 1 The amendment law, which complements some of the provisions of the valuing tax law.

1. For the prescribed products at Clause 1 Article 5 The value tax law increases through the conventional scheme is the new product being cleaned, exposed, dried, peeled, separated grains, cut, salted, refrigerated, and other common forms of preservation.

2. Some services stipulate at Section 8 Article 5 Value Tax Law on the rise and Clause 1 Article 1 The amended Law, which adds some of the provisions of the valuing Value Tax Law as follows:

a) Credit:

-Loan.

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

Bail.

-Financial leasing;

-Credit card release;

-Factoring in water; factoring in international;

-Selling the property to secure the loan.

-Provide credit information as defined by the State Bank Law;

-Other forms of credit under the rule of law.

b) The taxpayer ' s loan service is not a credit organization;

c) The stock business includes: Securities brokerage, securities self-securities, securities investment guarantee, securities investment, securities securities, securities investment fund management, securities investment firm management, portfolio manager, securities portfolio management, securities portfolio management, and portfolio management securities, market organization service of the stock exchange or stock exchange center, services related to registration securities, registered at the Vietnam Securities Archive Center, for customers to borrow money to carry out the fund-signing transaction, the company said. Prior to the sale of securities and other securities business according to the law of securities.

d) The capital transfer includes the partial transfer of a portion or all of the already invested capital, including the case of selling the business to other businesses to produce business, transfer of securities, transfer of capital rights and other forms of transfer. It ' s different from the law.

Sell the debt.

e) Foreign business.

g) Sell the secured property of the organization's debt that the State owns 100% of the charter capital established by the Government to handle the bad debt of Vietnamese credit organizations.

3. Discovery Services, curing the prescribed disease at paragraph 9 Article 5 Value tax laws increase including transportation, testing, screening, capturing, blood, and blood preparations used for the sick.

4. Service to maintain zoos, gardens, parks, street greens, public lighting; funeral services.

The Service specifically instructs the service not subject to the specified tax subject at this clause.

5. For its maintenance, repair work, construction of regulatory works at a 12 Article 5 Value Tax Law increases if there is an use of capital other than the people ' s contribution capital (including contributor, organization funding, personal), hospital capital, and more. Humanitarian aid that other capital does not exceed 50% of the total capital used for the work, the non-tax object is the entire process value.

Social policy objects include: People who have the public in accordance with the law of the public; the social protection object benefits from the state budget; the poor, the poor, and other cases by law.

6. Public passenger transport stipulated at paragraph 16 Article 5 Value tax laws increase in public passenger transport by bus, electric vehicles according to inner lines, in the municipality and adjacent suburbs by state agency regulations. You have jurisdiction.

7. The carrier stipulated at Clause 17 Article 5 of the value added tax law and Article 1 Article 1 Article amended, the addition of some of the provisions of the increased value tax law including the flying boat engine.

The Department of Planning and Investment, in collaboration with the relevant agency of the Department of Machine Catalogue, equipment, spare parts, supplies of the domestic type produced to make a separate basis for the type in unproduced water needed to import use directly to the country. activities of scientific research and technological development; Machine Catalogue, equipment, spare parts, specialized transport and domestic supplies of domestic type produced as a distinction basis with the type in unproduced water that is required to be imported. to conduct a search for exploration, oil field development, gas; Catalogue of the flying boat, the drilling rig, ship of the domestic type produced is made a distinguished basis with the type in unproduced water that is required to import the fixed assets of the business, the foreign lease used for manufacturing, business, to lease and lease.

8. Weapons, specialized gas serving defense, security stipulated at Clause 18 Article 5 Value Tax Law increased by the Ministry of Defence, Ministry of Public Security, unified with the Ministry of Specific Regulatory Finance.

9. The imported goods prescribed at Clause 19 Article 5 of the valuing Value Tax Law are specifically regulated as follows:

a) For humanitarian aid, the non-import aid must be approved by the state authority.

b) For gifts for state agencies, political organizations, political organizations-social politics-professions, social organizations, social organizations-professions, human armed units, according to the law of gifts, A gift.

c) The import of imported goods is a gift, a gift to the individual in Vietnam, according to the law of gifts, gifts.

d) The use of the organization, the foreign individual by the standard of diplomatic immunity; the row carries the person in the standard of tax-free baggage.

Goods, services sold to organizations, foreign individuals, international organizations to aid humanitarian aid, aid not reimbursable to Vietnam.

10. The case of technology transfer, the transfer of intellectual property in accordance with the provisions at Article 21 Article 5 The value added tax law that comes with machine transfer, equipment the object is not subject to an increased value tax on the value of the public value. the art, the ownership of the intellectual transfer, the transfer; the unseparable case is increased by the value of the value of the value of the value of the technology, the ownership of the intellectual transfer, the transfer along with the machinery, the device.

11. export products are resource, mining minerals that have not been processed into other products.

The Ministry of Finance presided, in coordination with the specific guidance agencies that identify the resource, the mining minerals that have not been processed into another product stipulated at this paragraph.

12. Goods, services of households, business individuals with annual revenue from one hundred million or so down.

The Ministry of Finance directed the passport, the business individual with a turnover of hundreds of millions of them down to the non-value added tax on this clause.

Chapter II

BASE AND TAX.

What? 4. Tax Prices

Tax pricing implemented by regulation at Article 7 Value Tax Law increases and Clause 2 Articles 1 Amendment Law, which adds some of the provisions of the valuing tax law.

1. For goods, services provided by the manufacturing base, the sales business is that the sale price has not yet increased value tax; for goods, the wholesale tax borne service is especially the sale price that already has a special consumption tax but has not yet had a valuing tax; for goods The environmental protection tax is the sale price that has a tax on the environment, but there is no value added tax; for goods that are subject to special consumption and environmental protection taxes is the sale price that has a special consumption tax and environmental protection tax. No value added.

For imported goods is the entry price at the store plus (+) with an import tax (if any), plus (+) with a special consumption tax (if any) and plus (+) with an environmental protection tax (if any). The entry price at the store is determined by the regulation of the import tax price.

For the purchase of the specified service at clause 2 Article 2 This decree price tax is the price of payment written in the purchase contract that has not yet increased value added tax.

2. For goods, services used for exchange, internal consumption, votes, giving, given as the valuing value of the value of goods, services of the same type or equivalent at the time of exchange, internal consumption, votes, donations, for. Separately, the invitations (not to collect money) see artistic performances, fashion shows, beauty and models, sporting competitions held by the state authority under the rule of law the tax price is determined by law. No (0).

For goods, services used to be used in accordance with the laws of commerce on trade, the tax price is determined by zero (0); the case of goods, services used to be recommended, but not implemented by the law of commerce is required. prescrip, calculation of tax as goods, services used for internal consumption, votes, gifts, for.

Goods, the internal consumer services provided at this, are goods, services due to the business base or supply of use to the consumer, which does not include goods, services used to continue the manufacturing process, the business of the facility.

3. For real estate transfer activity, the value tax price increase is the property transfer price minus (-) the land price is subtracted to calculate the valuing value.

a) The land price is subtracted to calculate the value of the increased value specified as follows:

-The case for the State of the State to invest infrastructure building for sale, land prices are subtracted to calculate the value-added tax that includes money using land to file a state budget (not counting land use exempt, decreased) and the cost of compensation, the solution. To the face of the law;

-The land for the auction of land rights, the land price is subtracted to calculate the value of the increase in the price of the land.

-The land lease case to build infrastructure, build houses for sale, land prices are subtracted to calculate the increased value of land rent as land rent must submit a state budget (excluding land rent exempt, decreased) and compensated compensation costs, the free release said. the rule of law;

-The case of business base that receives the land use of organizations, individuals, land prices are subtracted to charge the increased value of land at the time of the transfer of land use to land including the infrastructure value (if any); the facility. Business is not prescribed, deductible value tax increases in the underlying infrastructure that are calculated in the value of land use are not subject to increased value tax. If the land price is subtracted not to include infrastructure value, the business base is prescriptated, deductible the value added value of the uncharged infrastructure in the value of the land used unless the value of the value increases.

Where the price of land was not determined at the time of the transfer, the land price was subtracted to charge the valuing value of the land, as the People's Committee of the Province, the Central City of the Central Committee, provided it at the time of the signing of the transfer.

-The case of a real estate business based on the form of construction-transfer (BT) payment by the value of land use the land price is subtracted to calculate the valuing value of the land at the time of the BT contract signing by law; If at the time the BT contract was not determined, the price of land was subtracted from the price of land by the Provincial People's Committee to settle the work.

b) The case of construction, infrastructure business, house construction for sale, transfer or leasing, valuing the value added value is the amount obtained by the process of implementing the project or the rate of revenue recorded in the contract unless (-) the equivalent of the land price. Proportional to the percentage of the proceeds earned on the total value of the contract.

4. For the electricity of the Vietnam Electric Power Corporation, including the electricity of the capital fusion hydroelectric power plants belonging to the Corporation of Vietnam Electric Power Corporation, the value of value-added tax increases to determine the value of the company. The number of value-added tax rates in the locality where the plant was charged with 60% of the previous year's net worth of commercial electricity did not include a value-added tax.

5. For casino services, the award-winning video game, which is the amount of proceeds from this activity has included a special consumption tax minus the amount paid for the customer.

6. Value added tax on goods, regulatory services at Clause 1 Article 7 Value Value Tax Law and paragraph 2 Article 1 The amended Law, which complements some of the provisions of the valuing tax law including the supplement, the additional charge the business base. Okay.

The Ministry of Finance is specifically directed by the tax value specified in this.

What? 5. The time of determining value added tax

1. The timing of the value added tax on goods is the time of transfer of ownership or the right to use goods to the buyer, which does not distinguish it from money or uncollected money.

2. The timing of valuing the value added to the service was the time to complete the service supply or the time of the application of the service supply, which did not distinguish the money or uncollected money.

3. The Treasury Department specifically instructs the time to determine the value added tax on some of the particular cases.

What? 6. Tax

The value tax rate increases in accordance with regulation at Article 8 of the value added tax law and the 3 Article 1 Amendment Act, which adds some of the provisions of the valuing tax law.

1. The tax rate of 0% applicable to goods, export services, international transport, goods, services of the non-value added tax increase stipulated at Article 5 of the valuing tax laws and the 1 Article 1 of the Amendment Law, which complements some of its provisions. The value tax law increases when exporting, except for the goods, the services stipulated at this point of clause.

Goods, export services are goods, services sold, supply to organizations, overseas individuals and consumer goods outside Vietnam, in the non-tariff zone; goods, services provided to foreign customers by law.

a) For export goods including: exporting exports abroad, selling to the non-tariff zone; construction work, overseas installation, in the non-tariff zone; the goods sold at which point of delivery, receiving goods outside Vietnam; spare parts, alternative supplies. for repairs, media maintenance, machinery for foreign and consumer equipment outside Vietnam; exports in place and other cases are considered export as prescribed by law.

b) For export services including direct supply services to the organization, individuals abroad or in the non-tariff and consumer area outside Vietnam, the consumer in the non-tariff zone.

The case of providing services for which services have just occurred in Vietnam, which has just happened outside Vietnam, but the service contract is signed between two taxpayers in Vietnam or has a permanent basis in Vietnam, the zero-percent tax applies only to you. a portion of the service value performed outside of Vietnam, except for the provision of an insurance service for imported goods that apply a 0% tariff on the entire contract value. In the case, the contract does not separate the value of the service in Vietnam, and the tax price is determined by the rate (%) the cost of birth in Vietnam over the total cost.

Overseas individuals are non-resident foreigners in Vietnam, Vietnamese residing abroad and outside Vietnam during the service of the service.

The organization, the individual in the non-tariff zone is the organization, the individual with business registration and other cases by the Prime Minister ' s regulation.

c) The international transport stipulated at this provision includes passenger transport, baggage, international travel from Vietnam abroad or from abroad to Vietnam, or both destinations and overseas. In the event, the international transport contract includes the domestic transport leg, and international shipping includes the domestic leg.

d) Goods, export-based export services at points a, b This is applied to a 0% tax rate that must meet sufficient regulatory conditions at Point 2 Article 9 This Protocol and some cases of goods, services are imposed on a 0% tariff under conditions. by the Ministry of Finance.

) The cases do not apply a 0% increase in value tax rate:

-Transfer of technology, transfer of intellectual property to foreign intelligence;

-Foreign reinsurance service.

-Public service to foreign credit;

-Transfers to foreign countries;

-Head of securities abroad;

-Mission financial services;

-Postal service, telecommunications;

-The export product is resource, the mining minerals that have not been processed into another product stipulated at paragraph 11 Article 3 of this decree;

-Goods, services provide individuals who do not register business in the non-tariff zone.

e) The Treasury Department specifically regulates several cases of goods, other services provided to the organization, overseas individuals being imposed on a 0% tax and goods, supply services to the organization, foreign individuals but consumption in Vietnam is not applicable to the highest level of service. Tax rate, zero percent.

2. The 5% tariff rate applies to the goods, the service stipulated in Clause 2 Article 8 Value Tax Law increases and Clauses 3 Article 1 The amended Law, which adds some of the provisions of the valuing tax law. Some cases apply the specific prescribed 5% tax rate as follows:

a) Clean water serving production and living regulation at Point A 2 Article 8 Value tax law increase exclamation of bottled, closed, and other types of other drinking water imposed on a 10% tax rate.

b) The regulatory products at point b 2 Article 8 Value Value Tax Laws include:

-Fertilizers are organic fertilizers, inorganic fertilizers, microbiomes and other fertilizers;

-Ore for the production of fertilizers is the ores as feeders for the production of fertilizers;

-pesticide pesticides include plant protection and other pesticides;

-The stimulants grow livestock growth.

c) cattle feed, poultry and food for other pets prescribed at Point 2 Article 2 Article 8 Value Value Tax Law includes either processed or unprocessed products such as:

d) Preliminary service, precurling product precuration at Point 2 Article 2 Article 8 Value added tax laws include: Phhh, drying, peel, separation, cutting, grinding, refrigeration, saline preservation, saline and other forms of preservation.

Fresh food stipulated at Point 2 Article 2 Article 8 Value tax laws increase including uncooked foods or processed into other products.

Property of the 2 Article 8 Value Tax Law increases include natural forest products that exploit the group: Song, cloud, bamboo, reservoirs, mushrooms, magicians; roots, leaves, flowers, medicinal plants, plastics, and other types of forest.

e) The pharmaceutical product, pharmaceuticals, is the material for the production of medicines, the prescribed disease, which regulates at 1 paragraph 2 Article 8 of the value of the value-added tax.

g) Social housing regulations at point q Clap 2 Article 8 Value tax laws increase and Clause 3 Articles 1 Amendment Law, supplematuation of some of the valuing tax laws increased by the state or organization, the individual belonging to the investment economic components of the building and response to housing criteria, on the sale price, on the rental price, on the price for rent, on the subject, the purchased conditions, which is hired, to be rented out of social housing in accordance with the law of the housing law.

What? 7. Tax deduction Method

The tax deductible method currently rules at Article 10 of the valuing tax laws and the 4 Article 1 Amendment Act, which adds some of the provisions of the valuing tax law.

1. The increased value tax number must be filed in accordance with the deduction method by the number of valuing value added minus (-) the number of valuing the value added to the deduction.

2. The number of valuing tax increases output by the total value of the value of the goods increase, the sales service record on the value added invoice.

The value added tax on the value bill increases by the tax value of the goods, the tax tolerance service sold out (x) with the value added tax rate of the goods, that service.

Where the use of a payment certificate is a price that has increased value tax, the output value tax output is determined by the price of payment minus (-) the specified tax price in accordance with the stipulation at Point 1 Article 1 Article 7 Value Tax Law increases.

3. The value added value added to the deduction is defined base on:

a) The number of valuing the value added on the value bill increases the purchase of goods, services; the proof of the increase in the value of the value of the goods imports or taxes on the case of the purchase of the service stipulated at paragraph 2 Article 2 of this decree.

In the case of goods, the service purchased in the use of certificates from payment notes that included an increase in value tax the number of valuing the value added to the deduction specified by the payment price minus (-) the specified tax rate at Point 1 Article 7 Tax Law the value of the increase.

b) The value of value tax deduction increases in the implementation by regulation at paragraph 2 Article 9 of this decree.

4. The tax deduction method applies to:

a) The operating business facility has annual revenues from a billion return from the sale of goods, services supply and full implementation of accounting, invoices, evidence from the law of accounting, invoices, testimonies, deductions, deductions, and business individuals. Tax in accordance with the direct method stipulated in Article 8 of this decree.

The time of applying the tax method is two years continuous.

The Ministry of Finance guides how revenue as a base determines the value of a value tax return by the deduction method and the time that the applicable tax stability applies at this point.

b) The voluntary registration business facility applies the tax deduction method of:

-Business, which cooperaties on a yearly turnover from sales of goods, offering services under a billion has fully implemented the accounting regime, book book, invoices, evidence from the law of accounting, invoices, testimonies;

-The newly established business from the investment project of the business facility is operating an increase in value added tax in the deductible method;

-Businesses, newly established communes have made investments, fixed property purchases, machinery, equipment, foreign organizations, foreign individuals in Vietnam under a contractor contract, contracts for the contractor following the guidance of the Ministry of Finance;

-The other economic organization, the value of the value of the tax on the input, output.

c) Organization, foreign individuals provide goods, services to conduct search, exploration, development, and extraction of oil, tax rates in accordance with the exception of the Vietnamese-led deduction.

In the case of a business base that works to buy, sell, gold, silver, gemstones, the business base must apply this operation to pay a tax in accordance with the method of direct value on the value added at the Article 8 of this Decree.

5. The Ministry of Finance is specifically directed at this.

What? 8. Direct calculation on increased value

The method of direct calculation on the value of increased implementation by regulation at Article 11 of the Value Tax Law increases and Article 5 Article 1 The Amendment Act, which adds some of the provisions of the valuing tax law.

1. The increased value tax must submit to the method of direct calculation on the value added by the value added multiplied by a 10% increase in the value of the value for purchase, sale, silver gold, precious stone.

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

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

The payment price of gold, silver, and precious stones was determined by the value of gold, silver, precious stones purchased or imported, and there was an increased value for purchase, gold, silver, and precious stones.

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

2. The increased value tax number must submit to the method of direct calculation on the value added by the ratio of% multiplied to the applicable revenue as follows:

a) Subject applies:

-Businesses are operating annually with an annual turnover under a one-billion revenue threshold, except for the voluntary registration case that applies the regulatory tax deduction at Clause 4 Article 7;

-The business, the newly established cooperative, except for the voluntary registration of Article 4 of this decree;

-Household, business personality.

-Organization, foreign individuals in business in Vietnam do not follow the Investment Law and other organizations that do not perform or perform incomplete accounting, invoices, certificates from the rule of law, except for organizations, foreign individuals offering goods and services. The service to conduct search, exploration, development and extraction of petroleum provided at the point of Article 4 Article 7 of this decree.

-The other economic organization, except for the filing of a tax filing under the prescribed tax deduction at point b 4 Article 7 This decree.

In the case of a business base that works to buy, sell, gold, silver, gemstones, the business base has to do this in order to pay the tax in accordance with the direct method of value increases in the value of this Article 1 Article.

b) The percentage rate to calculate the valuing value on the revenue is prescribed by each activity as follows:

-Distribution, supply of goods: 1%;

-Services, construction of no material for materials: 5%;

-Manufacturing, transport, services that are attached to the goods, construction has a prototype of material: 3%;

-Other business activities: 2%.

c) Revenue to calculate the valuing value is the total amount of goods sales, the service records on the sales bill, including the increased value tax and the revenues, the additional fees that the business base enjoyed.

3. Business activity, non-performing business, or an incomplete implementation of the accounting regime, invoice, certification from the law of law, is filing a valuing tax on the tax-tax method stipulated at Article 38 Tax Management Rules.

The Ministry of Finance directed the method directly on the value of increased regulation at this.

Chapter III

DEDUCTION, TAX REFUND

What? 9. Exclusion of the value added tax on

The value added tax deduction is implemented by regulation at Article 12 of the valuing tax laws and the 6 Article 1 Amendment Act, which adds some of the provisions of the Value Tax Law.

1. The business base paying a valuate tax in accordance with the tax deduction is deducted from the input value tax on the following:

a) Value tax on the input of goods, services used for manufacturing, commodity trading, valuing services valuing the whole, including the entire value added tax on the uncompensated input of valuing goods valuing the value of the goods. lost and valuing the input of goods, the service that formed the fixed asset as the home of the family, the lodge between ca, the dressing room, the garage, the toilet, the water tank catering to the workers in the manufacturing, business and housing sectors, the station. Healthcare for workers working in industrial areas.

b) The value added value of goods, services (including fixed assets) used simultaneously for manufacturing, commodity trading, taxable and non-taxable services is deductible only the amount of value tax increases in the goods, the service uses. for manufacturing, commodity trading, valuing value added. The business base must pay the value of the input value tax on the deduction and not be deducted; the case does not separate, the input tax is deducted by the rate (%) between the value of the value added to the total sales. Goods, sales.

For a closed manufacturing business manufacturing facility, the centralized case with the use of a non-tax-valued object increased through the stitches to produce a valuable tax item, the number of valuing the value added at the end of the year. All of the stitchup, the whole thing.

For a business manufacturing facility with investment projects implementing investments in many stages, including manufacturing facilities, the newly established business, which has a manufacturing method, the holding company business, the centralized accounting, and the use of products belonging to the company. Valuing the value of valuing the value of the value of the value increase, but in the period of basic building investment, the value of valuless taxes increased, the number of value added tax increases in the first phase. To form a fully-deductible fixed asset. The value added tax amount to the commodity, the service does not form fixed assets deducted by the rate (%) between the value of the value added to the total sales of goods, the sales service.

For a business manufacturing facility with an investment project, including manufacturing facilities, the newly established business, which has just invested in the production of goods business, the valuless service tax increases, has just invested in the production of goods business, the taxable service. The value added, the number of valuing the value of fixed assets in the period of fixed-building investment was temporarily subtracted from the rate (%) between revenues of goods, valuing services increased from the total revenues of goods, services and services. We sell the business, the business of business. The amount of the temporary tax deduction is adjusted in proportion to the (%) rate between the revenues of the commodity, valuing the value added to the total sales of the goods, the service sold in three years from the first year of revenue.

The Finance Ministry defines the ratio (%) between the revenue of the goods, valuing the value added to the total revenue of the goods, the sales service, and the deduction, adjusted to the amount of value added by the value added tax at this Point.

c) The value added value of fixed assets, machinery, equipment, including value tax increases in the leasing activity of assets, machines, devices, in the following cases not to be deducted but calculated at the cost of the property. fixed or cost excluded by the regulation of the corporate income tax law and execs manual text: Property fixed assets that serve to produce weapons production, defense of defense, security; fixed assets, machinery, equipment of organizations, and equipment. credit, business reinsurance business, life insurance, securities business, exam facilities, healing facilities, training facilities; civil ships, food, and more. The yacht is not used for the purpose of transporting goods, passengers, tourism business, hotels.

For a fixed asset, a car carrying people from nine places to sit down (except for cars used for freight, passenger, travel business, hotels) has a value of over $1.6 billion, the value of the value added to the investment. The value of over 1.6 billion people is not deductible.

d) The value added value of goods, services used for manufacturing, commodity trading, value-added services are not deductible, except for the specified case at the Point and Point of Point.

The added value of goods, services to which the business base buys to produce the goods business, the service provides for the organization, the foreign individual, the international organization for humanitarian aid, the non-reimbursable aid stipulated at paragraph 19 Article 5. The value added tax is deductible.

e) The value added value of goods, services used for search, exploration, oil field development is deducted all.

g) The value of the value added to the births during the month is prescribe, deductible when determining the tax number must be submitted by that month. The case of business base detected the number of valuing the value added at the start of the report, the defiling of errors was reported, the additional deduction before the tax authority announced the decision to check the tax, the tax inspector at the taxpayer ' s headquarters.

h) The value added value of goods, services used for manufacturing, commodity business, valuless services valuing the regulation at points a, d and the 3 Article 2 This decree is deducted entirely.

i) For the amount of value added value added to not deductible, the business base is invested in the cost to calculate the corporate income tax or to calculate the price of fixed assets, excluding the valuing value of the goods, the service purchased at each time. There is a value of twenty million and no evidence from non-cash payment.

K) The value of valuing the value added by the method of direct calculation on the value added when switching to tax in accordance with the tax deduction is deducted from the value added tax of goods, the service purchased on the birth since the first term. declare, tax on tax deductible method.

The business base paying a valuing tax on tax deductible when switching to tax in a direct calculation on the value of the increase is calculated the increase in the value of the goods, the service purchased in the time of the taxpayer. The tax deductible is not deductible at the expense unless determining the income tax income tax, except for the increase in the value of the goods, the service purchased in the time of the tax filing under the tax deduction method. It is completed in accordance with Article 10 of this decree and the laws of law that are valid before the date of the decree are valid.

l) The Treasury Department specifically regulates certain cases of business base, deductible the value added tax of goods, services purchased in the form of authorisation for the organization, other individuals whose invoices are organized, the authorized individual.

2. The terms of the value tax deduction increase input:

a) There is an increase in the value of goods of goods, purchases of goods, or certificates from a value tax increase in the import of goods in the import, certificates from an increase in value added to the purchase of the specified service in Clause 2 Article 2 of this decree.

b) There is evidence from payment that does not use cash on goods, purchases of goods, except for the case of a total value of goods, the purchase service at once valued at less than 20 million.

For goods, slow-to-buy services, valuing a value from 20 million or more, the base business base in the contract buys goods, services, valuing added value and the cash-free from the cash of goods, slow-paid services, payout to prescrip. declare, the value tax deduction increases input. The absence of a non-cash payment is not available because of the time when the payment is under contract, the business base is still listed, deductible the value added tax input. By the time of the payment under contract or by December 31 each year for the time of the payment period under contract sooner than December 31, if there is no evidence from cash-free payment the business base is not deductible. value added input and must be prescribated, readjusting the value added value tax on the deduction.

Goods, services purchased in the form of a clearing between the value of goods, the service purchased at the value of goods, the sale service is also considered a cash-free payment; the case after the compensation that the rest of the value is paid with. The value of 20 million or more is only tax deductible for the case of evidence from non-cash payment.

In the case of buying goods, a supplier's service is worth less than 20 million, but buys several times on the same day that a total value of 20 million or more is only a tax deduction for the case of evidence from non-cash payment.

c) For the goods, the export service is applied to 0% tax in addition to the specified conditions at the point a and this paragraph b must also meet the following conditions:

-There is a sale contract, export of export goods or to the export of export goods, contracts to provide services with organizations, individuals abroad or in non-tariff zones;

-There is evidence from the payment of goods, export services that do not use cash and other testimonies as prescribed by law; for export goods must have customs testimony.

Goods, export services are paid in the form of a clearing between goods, export services with goods, import services, repayment of state debt, are also considered cash-free payments.

Cases: Foreign buyers lose the ability to pay due to the bankruptcy status; export goods do not guarantee the quality to be destroyed right at the import of imported water and export goods lost due to the objective cause in the process. Moving outside the Vietnamese border, there must be evidence, third-party confirmation papers replacing the evidence from cash-free payments are also seen as evidence from cash-free payments.

The Finance Ministry instructs conditions for certain cases of sale of goods, the special service supply that is applied to a 0% tax rate and the filing, the alternative to the certificate from the cash-free payment.

What? 10. Value added tax return

The tax refund increases in accordance with regulation at Article 13 of the valuing tax laws and the Article 7 Article 1 Amendment Act, which adds some of the provisions of the valuing tax law.

1. The business base pays an increase in the value of the value of the tax deduction if there is an increase in the value of the value added tax in the month (for the case of manifest in the month) or in the quarter (for the quarterly case). Deductible of the next period; the cumulative case after twelve months from the first month or after the first quarter of the first quarter that the added value tax number is not yet deductible but still the number of valuing added tax rates are not deductible then the base. The business is tax-free.

2. The newly established business facility from the business-registered investment project, registering an increase in value added tax by the deduction method, or the exploration and exploration search project and development of the oil field that is in the investment phase, has not yet entered service, if the time. The investment from the investment of 01 years is the added value of the value of goods, the services used for investment by year. In the case, if the value of the value of goods increased by the value of the goods, the purchase of the purchase to the investment from 300 million or more or more, the value of the value increased.

3. The business base is operating under a value added tax subject increase in accordance with the new investment project (except for the investment construction project for sale) in the province, the other Central city with the province, the city where the headquarters are located. It ' s in the early stages of an unregistered investment, no business registered, no tax registration, if there are an increase in the value of goods, the purchase of the goods to the investment from 300 million people, and the value of the increase in value. The business facility must enlist, filing its own tax returns on this case.

4. The business base for the month (for the prescribed case in the month), the quarter (for the quarterly case of quarterly) have goods, the export service which has a value added tax value that has not been deducted from 300 million or more or more value tax returns. In the month, the quarter; in the month, the value of the value of the value added to the undeductible of 300 million people is deductible for the next month, the next quarter.

5. The value of the value of valuing the value added by the tax-deductible method of valuing the added value when the transfer of ownership, corporate transformation, mergers, merge, split, dissolution, dissolution, bankruptcy, termination of the activity of increased value added tax. The return or the number of value added tax on the input is not deductible.

6. The return of the value added tax on programs, the project using the source of formal development support (ODA) is not reimbursable or the aid is not reimbursable, the humanitarian aid is regulated as follows:

a) Host, project, or main contractor, organized by the side of the foreign donor designation of the management of the program, the project utilization of formal development assistance (ODA) failed to reimbursate the increase in value added tax paid for goods, services and services. buy in Vietnam to serve on the program, project;

b) The organization in Vietnam using non-reimbursable aid money, the humanitarian aid of the organization, foreign individuals to purchase goods, services to the program, the non-reimbursable aid project, the humanitarian aid in Vietnam is given the price of tax. The increase was paid to the goods, the service.

7. The subject is entitled to preferable diplomatic immunity by the rule of law on the diplomatic exemption of goods purchased goods, services in Vietnam to use the added value tax refund on the increase in value added or on the certificate. from the payment of payment notes that already have an increased value tax.

8. foreigners, Vietnamese residing abroad carry passports or entry papers issued by a foreign authority granted tax on goods purchased in Vietnam, carrying people when they appear.

9. The business base has the decision to tax the increased value of the competent authority under the rule of law and the case of valuing the added value by the international treaty that the Socialist Republic of Vietnam is a member.

What? 11. Place Tax

1. The taxpayer ' s filing tax, which pays the valuing value in the locality where production, business.

2. The filing tax man, which pays a valuing tax on the deductible method of having the base of a dependency on the provincial capital, the other Central city with the province, the city where the headquarters are required to pay a valuing value. In the locality where there is a manufacturing and local facility where the headquarters are located.

The Ministry of Finance is specifically directed at this.

Chapter V.

EXECUTION CLAUSE

What? 12. Effect and accountability

1. This decree took effect on January 1, 2014 and replaced the United States Digital Agenda. 123 /2008/NĐ-CP December 8, 2008 and number 121 /2011/ND-CP December 27, 2011 the Government regulates the details and guidelines of taking some of the provisions of the valuing tax law.

Repel 1 Article 4 Decree number 92 /2013/NĐ-CP August 13, 2013 stipulated the implementation of certain things in effect from 1 July 2013 of the Amendment Law, which complements some of the provisions of the corporate income tax law and the amended Law, which complements some of the provisions of the valuing tax law since. The date of this decree comes into effect.

2. The Ministry of Finance directed this decree.

3. Ministers, peer-to-peer agencies, Head of the Government of the Government, Chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee and the organizations, the individual is responsible for the implementation of this decree.