Decree 83/2013/nd-Cp: Detailing The Implementation Of A Number Of Articles Of The Law On Tax Administration And The Law On Amendments And Supplements To Some Articles Of The Law On Tax Administration

Original Language Title: Nghị định 83/2013/NĐ-CP: Quy định chi tiết thi hành một số điều của Luật Quản lý thuế và Luật Sửa đổi, bổ sung một số điều của Luật Quản lý thuế

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THE GOVERNMENT.
Numbers: 83 /2013/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 22, 2013

DECREE

Details of the details of some of the things L Oh, Q Tax logic and

L Oh, S Change, add a number of things. L Oh, Q Tax logic

____________________

The Law base. I Ch. I'm The government on December 25, 2001;

- What? Keep Rules. Q Stop. Why? 29 Ah! - 11 in 2006;

The Law base. S Fuck. socket i, b socket Add a Stain. The rules. Q Stop. Why? tax on November 20, 2012;

At the suggestion of Minister of Finance I'm - ()

Ch I'm The government issued a decree to rule out the details of a single b. Stain. The rules. Q Tax and Law. S Change, add some. Okay. The U's Q Tax logic Oh,

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This decree rules the details of some of the laws. Qu Tax and Law S trade, the addition of certain provisions of the Law Q Tax rationing, applicable to the management of taxes; fees, fees; land rent, water lease; land use; proceeds from mining of mineral resources and other revenues from the state budget run by the governing body of the tax management tax. of the law.

What? 2. The taxpayer

The prescribed taxpayer at this decree includes:

1. Organizations, households, individuals pay taxes, fees, fees and other revenues from the state budget due to the regulatory tax administration's regulatory authority.

2. The organization is tasked with collecting fees, the cost of the state budget.

3. Organization, individual deductible tax; organization, individuals as tax procedures on behalf of taxpayers including:

a) The organization, personally, is the Vietnamese side that contracts with the organization, the foreign individual business in Vietnam is not under the rule of law. Okay. to invest and not implement the Vietnam accounting regime;

b) Organization, individual deductible tax when paying income for income-income persons income tax;

c) The organization as a shipping agent, the agent for foreign carriers is responsible for deductible corporate income tax on shipping business operations by shipping from Vietnamese seaports abroad or between the ports of Vietnam;

d) The service business organization is tax procedure;

) Agents as customs officers for export goods, import;

e) The organization, the individual who provides postal service, the international fast-transfer service in the event of tax change to the organization, the individual pays tribute;

g) the credit organization as defined by the Law - It ' s a credit organization in the event of a tax credit for the organization, the individual taxpayers.

What? 3. Brew Tax return.

1. The agency tax management agency for the agency, organization, individuals collect some kind of tax on the provisions of the Ministry of Finance.

2. Work brew Tax revenues must be made through the contract between the Chief of the Tax Management Authority with the agency, the organization, the authorized individual, unless some of the commission cases that are obtained for non-regular income per income are not often prescribed by the government. The Ministry of Finance.

3. The party is charged with the responsibility of the tax collection: The announcement and the administration of the taxpayer made the tax return under the commission of the commission; the certificate from the payment of the taxpayer to the taxpayer in the income of the tax; the tax filing was obtained into the tax management agency's account. State Treasury; decide the amount of tax proceeds and the evidence from tax revenue with the income management agency. What? ; monitor and report with the tax management agency the cases of new taxpayers or have a scale change, the business sector of the taxpayer on the commission of the commission.

4. The Tax Management Authority is responsible: Public announces the cases of tax collection delegation to the taxpayer to know and implement; provision of evidence from tax collection, guidelines, inspection, surveillance of the collection situation, the agency ' s tax filing, the organization, the commissioned individual. Tax revenues.

5. The agency, the organization, the individual is authorized to collect tax revenues. Shit. This is entitled to the funding of the commission revoked from the operating budget of the revenue management body. What? The Treasury Department. There. n the quotation and use of the assigned proxy funds specified at this paragraph.

What? 4. Apply risk management in tax management

1. Apply risk management in tax management of the tax authority.

a) The Ministry of Finance is responsible:

- The board provides tax risk management to enhance the efficiency of tax management and to prevent violations of the tax legislation;

- The board of directors evaluated the risk according to the functions that meet the tax management requirements for each period.

b) The tax authority of the levels:

- Using information about taxpayers to build a database serving a tax risk management work;

- Management, the application of information technology, a business information system, the database of taxpayers to evaluate the risks in tax management; assess the level of compliance with the taxpayer 's law to carry out tax management activities and the body' s identification. The choice of the test subject, the tax inspector by the rule of law.

2. Apply the risk management of the customs authority in tax management.

a) The Ministry of Finance is responsible:

- The board provides risk management in the field of customs;

- The board of criteria evaluated the risk response requirements for each period. The valuation of the law of the taxpayer;

b) The Bureau of Customs Building. What? , the information system application, the relevant focus data. What? n the applicant What? Fuck. Okay. Service risk assessment:

- Check the tax filing filing conditions;

- Define Audit Form to a tax declaration;

- Formalizing the form, the level of actual examination of the export of goods exported, imported;

- Identify, select the following examination of the following information, check, tax inspectors by law;

- Gorgy Ah! Your compliance with the law of the taxpayer.

c) The Organization of the Organization for the Organization of Organisations applies to the consistency of risk management regulations, risk assessment criteria, and the regulation of assessing the law by the taxpayer.

Chapter II

SPECIFIC REGULATION

What? 5. Tax policy, tax return, tax filing

1. The taxpayer is responsible for calculating, determining the amount of tax that must submit a state budget due to its prescrip, except for the case of a tax imposition tax authority or prescribed tax at Articles 37, 38 and 39 Laws. Q Tax rationing.

2. Taxpayers have to testify exactly, honest, full of content in the tax bill and submit enough certificates, regulatory documents in tax filings with the tax regulator.

School. p after the expiration of the prescribed tax filing, the taxpayer ' s discovery of the tax declaration filed for the tax authority had the wrong amount to be added, adjusted for tax testimony. The additional tax filing, adjusted for the tax authority on any working day, does not depend on the deadline for the next time ' s tax filing, but right before the tax authority, the competent agency announced the decision to check the tax, was not required. Tax inspector.

When the tax authority, the competent agency issued the conclusion, decided x. Yeah. Tax on the following checks, inspectors; if the taxpayer finds the filing tax filing filed and checked, the bar to a (in relation to the time, scope of control) to a, the inspector, the inspector, is self-appointed, adjuvated; the processing of the regulatory regime and the objective cause, the subject of the release, is not correct.

3. Case of custom tax repayment What? having to submit enough tax dollars and declare it to the agency. Bitch. The statute of taxation on the statute of limitations stipulated in Articles 32, 33 of the Tax Management Act, and the Articles 9, 10 Articles 1 Amendment Act, which complements some of the provisions of the Tax Management Act.

4. The case of tax tax management agency or press release Shit. Taxation, the tax-filing deadline is the deadline for writing on the tax filing or tax-tax decision of the tax management agency.

5. School. The taxpayer to suspend business activity has a proposed text to the direct management tax authority, not filing a collection of records. What? It ' s time to suspend business. Applicant case What? ti What? Go to business before h What? A period of temporary business activity is required to send a direct management tax agency that is simultaneously filing a prescribed tax filing.

6. The previous agreement on the method of determining the tax value (later abbreviated APA) was implemented in principle. It's Independent transactions reflect the price Shit. The school in the business transaction between the parties has links, on the basis of the regulation of Vietnamese law, stipulated in the agreements to avoid taxation twice and prevent the tax evasion that Vietnam has signed and is consistent with international law.

The Internal Revenue Service is on the recommendation of the taxpayer or the tax authority ' s offer. the water In addition to the decision to negotiate the APA.

What? 6. Identification in front of the number code, predefined customs value, pre-export validation for exported goods, imports.

1. Prior to the customs procedure, the organization, personally providing information, related evidence for the Provincial Bureau of Provincial Customs, the city of which would serve as customs procedure and have a written offer of identification in front of the code, or determined to be of naval value. q An uan, or a pre-publication confirmation for export-expected goods, imported (later referred to as previously determined).

In the period 05 (year) working day, since the date of receiving enough records, the Bureau of Provincial Customs, the city has a written proposal for the General Secretary General of Customs review, addressing the previous identification of the organization, the individual.

2. The base of the rules. Shit. By law, the database of customs and customs records provided by the organization, the individual provided, the Director General of the General Directorate of Customs informed by the text of the specified results. before in the twenty-five (twenty-five) days of work, since the date of receiving enough records and public on the electronic information site of the General Customs Administration.

The complex case of merchandise needs to be analyzed, determined, verify that it is clear before the prior determination is specified. What? Predetermined fruit may last longer, but t Stain. i is not too 90 (ninety) a day of work k Okay. from the date of getting enough files. The case needs to be verified at the agency. Move. The right to be overseas, the deadline for verification by agreement signed with foreign countries.

The case is not limited enough, the information to determine first, in the period 05 (year) day of work since the date of receiving the text of the Provincial Bureau of Customs, city, General Directorate General of Customs with a notification or notification text. Okay. A socket function, the individual adds the information, the document.

3. The text announcing the predetermined results had a value used in the maximum period of 3 (three) years to declare customs and make customs procedures when the actual goods export, enter the right importer. p with the information, the document that organizes, the individual offers.

The case of the expiration of the period 03 (three) years, if there was no change in information, documents and base issued documents announcing the predetermined results, the Bureau of Customs review the text renewal of the specified results notice before the organization's offer, the individual may have. Request.

4. The case of the discovery of the previously unsuitable results notice, the General Secretary General of the Bureau of Customs enacted the revised, complementary or substitution text. p.

5. The text message results determined by the end of effect in the case of regulation of the law as a base for issuing a predetermined outcome notice. The period of effect of effect since the rule date of the law as the base of issuing a predetermined outcome notice changes in effect.

6. The text message notification text that predefined no effect applies in the case of the goods or the actual profile of import, other export with the goods or records that suggest predefined.

Fuck! i Seven. Apply the priority measure in tax management Stain. i, with export, import.

1. The taxpayer meets the following criteria applied to the t-priority measure. r Tax management procedures:

a) Not by tax authorities, customs of the Netherlands. - fraud, tax evasion, smuggling, shipping to Border crossing. to The two-year period of time has been continuously returned, since the day the Secretary General of Customs received the text of the taxpayer offering to be recognized as the preferred business;

b) Performing payment of export shipments, importing through the bank;

c) Perform electronic customs procedures with customs authority, electronic tax procedures with tax authorities; and other customs duties.

d) No state governing body has jurisdiction over the law of accounting. to Two years of continuous time. to And before him,

In response to the export of exports, annual imports or investment sizes provided by the Ministry of Finance.

2. The taxpayer meets the regulatory criteria at Clause 1 Article and is recognized by the Bureau of Customs as the preferred business that applies the priority measure to be given a pre-tax refund, the following examination.

3. The country's preferred business has signed a mutual recognition agreement on the priority business with Vietnam which is to apply the preferred measures under the signed agreement.

4. Suspend, suspend the priority measure:

a) The business has been recognized as a temporary priority enterprise which applies only a priority measure in the case of violation of 1 (one) in the regulatory criteria at Point a, b, c and d 1 This Article.

b) The business was suspended from applying the priority measure in the following circumstances:

- The expiration of the suspended term only applies the preferred method of regulation at this A Point where the business does not rectify the violations;

- The business has a proposed text that does not implement the priority measure has been recognized;

- The end of the deadline is recognized as a priority business without a limited offer text.

5. The deadline, the authority to recognize, renew, suspend What? Just, suspension, business management priority:

a) The deadline application for the first time is three years.

b) The extension time is from 3 years to 5 years;

c) Temporary deadline What? The priority measure is between two months and six months.

d) The General Secretary General of the Bureau of Customs decides to recognize, renew, suspend, suspend, manage your business priority.

What? 8. Change, Supplement Tax Registration Information

1. When there is a change, the additional information in the tax registration filing has submitted, the taxpayer must notify the direct management tax authority (writable on the tax registration certificate, business registration certificate or corporate registration certificate). in the 10 (ten) days of work, since the date of the change, the addition of information.

For taxpayers who have been granted a tax register but have not yet informed information about the taxpayer ' s accounts. Oh, Go. in At the commercial banks, the credit organization with the tax authority before the time of this Protocol came into effect, and the deadline was to be announced, the deadline day of December 31, 2013.

The taxpayer in the process of business production, the quarterly valuation of the change, the addition of the account number at the commercial banks, the credit organization must notify the tax authority at the quarterly temporary business income tax return.

2. The case with a change in the taxpayer ' s headquarters led to changes in direct management tax in the province, city. p The other Central hole, the taxpayer is responsible for paying up enough of the debt owed to the debt; the offer of the refund of the tax returns (excluding individual income tax), the added value tax is not deductible under the prescribed tax return (or the tax authority offer). confirm the amount of tax money to The undeductible is not yet deductible to be the base of a new management tax move that continues to monitor) before changing the headquarters and not tax decisions with the tax authority, unless the time case changes the headquarters to the time of the year tax decision. The rules of the law. For personal income tax, the case of taxpayers with the amount of tax submitted is offset v. Oh. The tax rate must be filed by the tax authorities.

3. Tron Information g All y certification of the change tax registration, the direct management tax agency revoked the issued tax registration certificate and issued a certificate of the certificate. What? A new tax sign for taxpayers.

4. The case performs tax registration according to the order, procedure of a link in accordance with the law of the legislation. What? The business of the business has changed. What? Tax, procedure, procedure.

What? 9. Tax Records

1. Tax records include a sample tax filed by the Ministry of Finance and related materials as the base for taxpayers to tax, tax.

2. Tax Sheet Must c Boob the following main content:

a) Type name, tax return code;

b) Tax discrimination or timing of tax obligations;

c) Taxpayer information: Name, tax code, transaction address;

d) The information about the base to calculate the tax must submit;

The signature of the taxpayer or the agent h The law of the taxpayer;

Where the taxpayer prescribes the tax pass through the tax agent, in addition to the regulatory information at points a, b, c, d, this clause, the tax sheet has the following content: Name, tax code, transaction address of the tax agent; h p-agent; tax agent; signature tax agent.

3. Electronic tax records follow the regulation of the law on electronic customs procedures, electronic tax procedures.

What? 10. The opening file adds tax records

1. Tax filing plugin filing:

a) Tax declarers and documents l Other than the additional tax records of the additional manifold, adjust;

b) Additional programming, adjust.

2. Worship i The filing of the filing of the implementation of the tax declaration filed by Article 34 of the Tax Management Law and Clause 2 Articles 5 Shit. Hey.

What? 11. Value Value added

1. Valuing the value added tax (except for tax on export goods, imports) rules as follows:

a) In accordance with the month, except for the case of a quarterly declaration, which follows each and every single birth and tax on the stock;

b) The applicable quarterly testimony to the taxpayer meets the total revenue of the goods, the service of the year. to It ' s about 20 billion people coming down.

- Where the new taxpayer is starting to operate the business, the opening of the valuing tax is done in the month. After the production of the business enough for 12 months from the next year the next year is based on the sales revenue, n ' s services. What? M ahead to implement the price tax to If you don't want to do it,

- The quarterly testimony is stabilized according to a three-year period of calendar year, the first quarter of the first quarter to be made stable since the date of this decree taking effect until the end of 2016;

- The taxpayer of the tax-based tax in the quarter wants to do a tax on a monthly basis, which sends a notice to the tax agency. The monthly tax return or the quarter is stable for the calendar year.

c) It follows each time that applies to goods, services built by the taxpayer, installed, sold out of the past without establishing a unit directly in another province. Oh. Where the main office is based (later known as the foreign business); the case of tax reopening several times in a month, the taxpayer may register with the tax management authority to make a monthly increase in value.

2. Increased value tax filing:

a) The value of the monthly value tax rate, the quarter:

- The value of the tax value increases;

- Table k Hey. the bill of sale of goods, services;

- Table of invoice purchase, service;

- Other documents related to the tax number must submit.

b) Tax return profile Ah! I'm going to go. And n ' s birth is an increase in value tax on each of the births.

What? 12. Corporate income tax

1. Sales of the business income tax is as follows:

a) Temporary testimony in the quarter;

b) Speaking in every single one of your own. Oh. i tax income tax from real estate transfer activity, other business activities under the law of corporate income tax;

c) Quarterly openings for career units;

d) Annuation of the year's accounting or tax accounting to the time of the business split, split, merge, merge, convert the ownership, dissolution, termination of operation.

2. Corporate income tax filing:

a) The filing of tax-income tax income in the quarter is a quarterly net income tax return by the quarter;

b) The corporate income tax filing from the real estate transfer is the corporate income tax return on real estate transfer and related materials; and the tax return.

c) The corporate income tax filing in the quarter is a quarterly corporate income tax statement;

d) Tax decision filing U enter the business including:

- The affidavit of corporate income tax;

- The financial reporting year or financial statements to the time of the business split, split, merge, merge, transform the form of ownership, dissolution, termination of operation;

- Other documents related to tax decisions.

The filing of corporate income tax by ll And n ' s a corporate income tax statement.

What? 13. Special consumption tax

1. Tax mining special consumption by month of application for goods, services belonging to the subject of special consumption tax (excluding special consumption tax on the subject). Oh. Imported goods); for goods purchased for export, but consumed in the country by each birth.

2. Special consumption tax records include:

a) The monthly special consumption tax records include:

- The tax bill consumed special months;

- Sales bill sales, special consumption tax services;

- The special consumption tax table is deducted (if any).

b) Special consumption tax records in every single birth to goods purchased for export, but are consumed in the country as a special consumption tax.

What? 14. Tax-out for export goods, import

1. Tax declaration on export goods, the import of regulation at this includes: Tax tax increases, special consumption tax, tax, taxes, and taxes. export, import tax, tax b Bitch. Sanitation.

2. Tax extraction for the goods exported Move. U, enter. Move. It ' s done according to every single birth.

Case of export goods, imports are registered to the customs affidavit once for export, importing multiple l. And According to the customs law of customs law, the tax return, the tax calculation, is in fact export, and imports at the time of the customs of the customs of the customs, import, and export.

3. For export goods, imports of the subject are not subject to export tax, import tax, special consumption tax, increased value tax, environmental protection tax, or have been exempt from tax, export tax exempts, import tax or have been imposed. d Preferable tax rates, special incentives, under tariff quotas but then there are changes to non-taxable object or tax exempt purposes, tax exemption, preferable tax rates, special incentives, according to the tax quota the taxpayer must pay. It is true that state management regulations are defined by law when there is a change; the implementation of the notification with the customs agency has been working on customs of these shipments to make a reregistration of the new customs case in accordance with the change.

Imported goods to create fixed assets of the investment preferable project have been preferable on the import tax in the field, the investment investment by the regulation of the relevant law but then transfer to another subject that the transfer recipient continues to practice. As a project at the site, the preferable sector continues to be preferable to the statutory tax of law and the transfer person, the recipient of the transfer not to make the filing of the import tax.

4. Tax records for export goods, imports are customs records.

5. Additional tax extraction and additional tax return records for export goods, imported made by the provisions of the Ministry of Finance, are available. I'm Yeah.

What? 15. Revenue of resources (excluding crude oil, natural gas)

1. Tax-scale resource tax Shit. As follows:

a) This month applies to the organization, the individual exploiting the resource, except for the specified case at this b Point, the case of tax breaks and determines the amount of taxes that must be filed under the terms of the securities;

b) It is said that each time it was born to the case of a person who bought the income tax on behalf of the operator; the organization of the exchange of natural resources was seized, seized by the subject of a resource tax subject; the case in the month of birth was more than one. the purchase of the resource, the taxpayer was able to choose the tax return in the month;

c) Accounting for the year or by the end of the resource exploitation operation, conversion of business ownership, reorganization of business, ending enterprise operations.

2. Resource tax filing:

a) Lake s Uh ... Monthly or monthly resource taxes. l The resource tax sheet and the resource procurement table;

b) The filing of the resource tax decision is the affidavit of the resource tax and relevant documents.

What? 16. Kha i Environmental protection tax.

1. The environmental protection tax statement is as follows:

a) Environmental protection tax on imported goods is subject to environmental protection tax (except for gasoline, oil, imported grease of the investment gasoline business company) the tax return record implemented under regulation at Article 14 of this decree;

b) The monthly environmental protection tax on goods is subject to the protection of the production environment (or the packaging of the type to close the goods that the buyer does not use to pack the product) sell out, exchange, internal consumption, to donate, to.

2. Environmental protection tax filing:

a) For imported goods (excluding gasoline, oil, meters) The import of the investment petroleum business firm is defined by the Article 4 Article 14 of this decree;

b) For manufacturing goods (or the packaging of the type to close the goods available that the buyer does not use to close the product) sell out, exchange, internal consumption, donate to and gasoline companies of the oil business companies head of the environmental protection tax filing. School is the environmental protection tax. The gasoline business firm makes a tax return on the volume of gasoline, sold locally where the value of the value increases.

What? 17. Personal income tax

1. Personal income tax statements include: Seasonal Openings, quarterly openings, and annual openings.

2. Cases of individual income tax in the month, according to the quarter, follow the year and testimony by each of the individual births according to the provisions of the personal income tax law.

Tax filings are personal income tax statements and other documents related.

3. The declaration of a personal income tax is made in accordance with the provisions of the personal income tax law.

a) The filing of tax returns on the organization, the individual paid the income as the affidavit of tax and other documents related;

b) The filing of tax accounting for the individual is the affidavit of tax and other documentation related to the individual.

4. The Treasury Department specifically instructs the tax return record, the filing of the regulatory tax on this Article.

What? 18.

1. Tax statements are as follows:

a) Tax mining once a new taxpayer to the slog business is the last day of the month of the start of the business. Case people Paying new taxes to establish a business facility, but not doing business manufacturing, you have to tax your discipline. to a 30-day period of time, since the date of the issuing of business registration and tax registration or date of corporate registration certification;

b) Tax-per-year discipline in the event of a change in the subject tax rate must be filed.

2. Card tax records are a tax bill.

What? 19. Tax mining, state budget revenue of the land

1. Declare the following revenues:

a) The following year applies to:

- Tax on non-agricultural land;

- Tax on agricultural land;

- Land rent, water lease of organizations, individual tenants, rent water in the form of annual pay form.

b) Speaking of every single birth applies to:

- The money uses the land.

- Land rent, water lease of organizations, individual tenants, rent-based water in the form of a one-time pay form for the entire lease period.

2. Tax filing, state budget revenues of land:

a) Non-agricultural land tax records are a tax bill using non-agricultural land, which records the use of non-agricultural land and related papers by law;

b) The tax filing using agricultural land is a tax declaration using agricultural land;

c) Land lease records, water lease includes:

- The land is rent, and it is leased to the ground.

- The papers are related to the state's lease of the land, rent the water according to the rule of law;

- The document, the proof paper of the preferable property, reduces land rent, lease of the water (if any);

- Documents, documents related to the compensation, supported by the rule of law (if any).

d) Land use records include:

- The money sheet used the land.

- Paper Yeah. related to the state of the land of the land, which allows for the transfer of the purpose of the land. Yeah. The land, the transformation of the land using the rules of the law.

- The document, the proof paper, is not filed or exempt, reduced land rent, water lease (if any);

- Documents, documents related to the compensation, supported by the rule of law (if any).

What? 20. Kha i fees, fees, other revenues from the state budget.

1. Opening fees, fees, other revenues from the state budget are as follows:

a) The following month applies to the charges, the exception of the specified case at this b Point;

b) Every single one of them applies to the fees before the book.

c) Accounting for the year or accounting for the end of operation for the specified cases at this point a paragraph;

d) Customs charges made by the Ministry of Finance regulations.

2. The filing of charges, fees, other revenues from the state budget specified in Clause 1 This is a charge, fee, or bill of charges, fee, state budget, and other relevant documents.

Fuck! i Twenty-one Kha i G value tax i a rise, corporate income tax (or personal income tax) of t socket function, foreign individuals in business in Vietnam or have income in Vietnam (later known as foreign contractors); the filing of the filing regarding the applicable filing of the Tax Agreement and other international agreements. .

1. Foreign contractor's tax return pays an increase in value added by means of direct value on the value of the increase, paying the corporate income tax in proportion to the rate of value on the revenue (or individual income tax):

a) Tax declaration on foreign contractors is foreign organization:

- Valuing the value of the added value, the corporate income tax on each of the births. The tax merger case develops several times in a month that taxpayers can register with the tax management agency to move to a monthly tax transfer, or in the quarter;

- Declare a tax payment upon the end of the contractor contract.

b) Tax declaration on foreign contractors is foreign individual:

Valuing the value added by regulation in this Article, tax-income tax in accordance with the provisions of Article 17 of this decree.

c) Foreign contractor tax filing:

- Tax filing included:

+ T Yeah. Foreign contractor tax;

+ The contract for the contractor, the subcontractor contract and the summary Contract. in Vietnamese in relation to the manifest tax number (for example) l Your first tax return. The contractor.

- Tax accounting records include:

+ The affidavit asserts foreign contractor tax;

+ Table of bidders, subcontractors who participate in the contract of the contractor;

+ File for tax return;

+ contract liquoration (if available).

2. The filing of the filing of the filing applies the Tax Agreement and other international agreements

Taxpayers for export goods, imports, manufacturing, business offer goods, services with tax-free, duty-free, tax-free, tax-free, tax relief. q The prestige of the international treaties in which Vietnam is a member states, filing non-taxable, tax-free, tax-reducing, and tax-tax cuts.

The Treasury Department stipulated that the procedure applies to non-taxable, tax-free, tax-reducing in international treaties. The relevant state agencies are responsible for confirming the scope, goods, services of the non-taxable, tax-exempt, tax-reducing, and the international treaties that the agency has signed.

What? 22. Kha i Resource tax, corporate income tax. Stain. i with the mining hoat, the sale of crude oil (including condensate), natural gas (including companion gas, coal gas); increased value added tax, corporate income tax, and resource tax on hydropower production as follows:

1. For mining operations, export of crude oil, natural gas.

a) Tax mining for mining and export of crude oil, natural gas as follows:

- Tax resource tax, corporate income tax on crude oil made in each time of the sale;

- Resource tax on natural gas carried out in the month;

- Tax income tax on natural gas that is done in the month or in the quarter;

- Opening up resource tax accounting, corporate income tax on crude oil, natural gas by year or when k. What? That's it. That's an end. Oh. Oil and gas extraction.

b) Tax filing:

- Resource tax filing, corporate income tax on crude oil, natural gas is a temporary tax return tax;

- The filing of the resource tax problem, the corporate income tax on crude oil, natural gas is the affidavit of the resource tax bill, the affidavit of corporate income tax and the tables, documents related to the tax number must submit.

c) The Treasury Department regulates the tax return, paying taxes on mining operations, exporting crude oil, natural gas in line with trading, payment of crude oil, and natural gas to be sold.

2. For hydropower production:

a) Declare, file a value-added tax: The hydroelectric production facility performs a price tax. to The local increase in the local capital and pay a value-added tax on the local vault where hydroelectric power plants (where there are turbines, hydroelectric dams and the main facilities of the hydroelectric power plant). Where the hydroelectric power plant is located on the site of the provinces, the city of Central City. What? Tax rate to The increase in the production base by the hydropower production facility is in the rate of exchange rate. to The plant's investment was on the territory of the provinces, the city of the central city;

b) Declare, corporate income tax: Independent pneumatic hydropower company has c ... Ah! The base of mercury-based hydropower production facilities in the province, the other Central city with the site where the hydropower company is headquartered, the corporate income tax is calculated at the site of the headquarters and where the hydroelectric production facility is located. The accounting depends on the regulation of the corporate income tax law; the facilities that produce the mercury-based hydro-electric power companies of the Vietnamese Electric Power Corporation or the Vietnam Electric Power Corporation (abbreviated as EVN) (including: The company ' s dependent hydropower company and its dependent hydropower plants are located in the provinces, the other Central City, with the place closed. the headquarters of the EVN, the socket The company is electric, and the number of corporate income tax is calculated at the site of the headquarters and where the basis of the coin is. All The electrical capacitor depends on the provisions of the corporate income tax law. The case of hydroelectric power plants (where there is a turbine, hydroelectric dam, and the main facilities of the hydroelectric power plant) is located on the site of the provinces, the central city of the Central City, the number of tax revenues from the hydroelectric power plant. filed a budget of the provinces, the Central City of Central implemented in price rates to Factory investment. to The province of the provinces, the city. to The central part of the Central Committee;

c) Declare, file a resource tax: The basis of the production of the hydro-based hydroelectricity, which pays the local resources tax in the local area where the filing is filed. The resource tax case of the hydropower production facility is divided to different localities then the hydropower production facility pays a resource tax record for the local tax agency where the tax manifest is registered (or where the headquarters are located) and why send the records. The resource tax for the local tax authority, which is entitled to the revenue of the resource tax, the practice of paying resources for the budgets of the provinces, the central city of the Central Committee on the basis of the size of the hydro; the pay of the free-release compensation, Migrant migration; the number of households must move resettlement and the damage compensation value in the country. l The clock.

d) The identification of value-added tax revenues, corporate income tax, and regulatory resource tax at points a, b, c This applies to hydroelectric power plants that begin to increase the income tax. And u go into business production from Decree Day. 106 /2010/NĐ-CP October 28, 2010 the Government is in effect. Bad Finance Ministry Oh. Tax extraction, tax filing in accordance with the production of hydroelectric power.

What? 23. Oh! with the case of taxing in accordance with the tax rate.

1. Annual tax revenues apply to regular business practices of business households, and individual tax-paying business individuals.

2. Personally, tax paid by the securities method must prescribe, file a value of value. What? In particular, special consumption taxes, resource taxes, environmental protection taxes, personal income tax. In a personal case, the tax-paying business in terms of a stock exchange is not required to pay an increased value tax on the provisions of the valuing tax law and have not yet to the point of paying a personal income tax in accordance with its provisions. Personal income tax legislation is not filing. What? Increased value, income. What? Personal income.

Tax Authority Well, Now publicly list of business, personal business individuals are not required to submit to the securities and publicly pay tax return, the business individual pays tribute. What? according to the full stock, in time on the recording industry ' s electronic information page What? .

B There. Financial. Shit. The publication of the public tax rate, the business individual, paid the state budget. Okay. Hey.

What? 24. Tax filing deadline

1. The deadline for filing tax evacuation practices prescribed in accordance with Articles 32, 33 Tax Management Laws, and Articles 9, 10 Articles 1 Amendment Act, supplematuation of some of the provisions of the Tax Management Law.

2. Custom file tax filing deadline i with a pre-book fee is when the taxpayer registers ownership, the right to use the property v. Oh. The state governing body has jurisdiction.

3. The deadline for filing a tax return on land rent pays once for both the lease period, the most slow land use. l 30 days from the date of the decision to deliver the land, lease the land.

4. Th Yeah. The application of tax records, the revenues of the state budget for the land:

a) For the first public case: The filing deadline is 30 days from the date of the date of the birth obligation to the state budget for each specific receivship under the rule of law, the Day of Birth Obligations with the state budget implemented by law. the law;

b) Additional case: The case of the birth of the factors that changes the taxpayer or the amount of tax must submit, the taxpayer must give an additional opening in the 30 (thirty) date, since the date of the change;

c) The case of a tax aggregation using non-agricultural land, the deadline for filing tax filing is March 31 of the next calendar year according to the tax year.

5. Th Yeah. The application of tax records for export goods, imported by law on customs law.

What? 25. Tax evacuation site

1. Taxpayers file tax records, opening records, fees v ... Oh. another income from the state budget at the direct management tax authority, minus the specified case in Clause 2, 3, 4 and 5 This.

2. The site of filing tax evacuation uses non-agricultural land; tax records use d Agricultural land; records of capital fees; records of valuing increased value on foreign business activities and securities tax records are filed in the local Tax Branch where these taxes are born.

3. The site of filing a resource tax account for resource exploitation activity, corporate income tax on property transfer activity in which the taxpayer has its headquarters in the same province, the Central City of China ' s stockholders. i where the facility has resource extraction operations, the real estate transfer is at the direct tax management agency (IRS or Tax Administration) where the resource exploitation operation is, where the real estate transfer. In case the taxpayer is headquartered in the province, the central city of the Central City, but has an operation of resource exploitation, property transfers in the province, the other Central City, which file tax records at the tax management agency. (Taxation or Taxation Service) where the active development of resource extraction, real estate transfer.

The site of the filing of resource tax records for crude oil extraction activity, natural gas follows the guidelines of the Ministry of Finance.

4. The site of filing a special consumption tax on the case of the taxpayer has a special consumption of goods taxable goods in the province, the other Central city is different from where the s s. in It ' s the place where the goods are producing special consumption tax.

5. The site of filing a tax return on goods of exports, imports at the customs authority of the customs post. The case of filing a tax return on goods imported according to the electronic method by the Ministry of Finance.

6. Tax filing filing case to In order, the procedure for a communication door is the location of the filing tax evacuation, the procedure itself.

What? 26. Location and form of tax pay

1. Taxpayers make tax payers, slow money, fines on state budgets:

a) Through the credit organization by the provisions of the Law of Credit organizations and the organization of services under the rule of law;

b) In the Treasury of the State.

c) At the tax management agency;

d) The organization is administered by the tax-mandated tax management agency.

2. The Tax Management Authority opens a specialized account of the credit organization under the provisions of the Law of Credit organizations to focus the sources of revenue. Okay. taxes, slow money, fines and other revenues by the applicant. What? (the following is called a budget collection), unless the taxpayer is directly filed in the State Treasury. At the end of the working day, the tax money, the slow money, the taxpayer ' s fine in the collection account in the credit organization under the provisions of the Law of Credit organizations must transfer the state budget.

The Treasury Department specifically regulates the payment of taxes, the slow money, the fines and other revenues of the state budget into the state budget; the opening of the tax management body ' s collection at the credit organization under the provisions of the Law of Organisations. Credit, the taxpayer ' s tax accounting and the transfer of the tax money, the slow money, the fines have filed in the state budget.

3. The credit organization by the provisions of the Law of Credit organizations and services organizations by law, the State Treasury, the tax management agency, the organization is tax-mandated tax-tax (the latter is the agency, the tax collection organization). is responsible for the placement of the site, the vehicle, the public, the tax collection that guarantees the taxpayer to pay the taxpayer money, the slow money, the money to the state budget.

4. The agency, which holds when receiving taxpayer money, slow money, fines or tax deduction must grant the taxpayer a certificate from the tax collection.

5. The case of cash levers in the deep, remote region, the island, the difficult travel zone, the deadline for tax transfers, the slow currency, the fines of the state budget provided by the Ministry of Finance.

6. The organ of the agency, which collects tax money, the money is slow to pay, the taxpayer's fine but does not transfer the amount of money that has taken to the state budget by statute, then it has to pay for it since the expiration of the money transfers to the state budget. The tax money was transferred to the state budget.

What? 27. Tax payments, slow money, fines issued by the muscle management tax.

The order payment of the tax money, the slow money, the sanctions are made in accordance with Article 1 of Article 12 Article 1 of the amended law, which adds some of the provisions of the Tax Management Act. The case in the same order of payment has many different time-based births that perform the sequence of the time of the fall, which is pre-paid.

The Ministry of Finance specifies the order of payment of the tax money, the slow payment, the fine at this.

What? 28. The date of the tax paid.

1. For the payment of the tax in cash, the transfer to the agency, the tax collection organization: The Day of Tax filing is the agency day, which organizes the tax collection confirming on the evidence from the taxpayer that paid the tax.

2. For the form of tax filing via electronic trading form: The tax payday is the day the taxpayer performs a transaction extracts his account at the bank to pay taxes and is endorsed by the bank ' s payment system (CoreBanking). The tax transaction was successful.

What? 29. Deal with tax money, slow money filing and prepaid fines.

1. Tax dollars, slow money and fines are considered to be filed when:

a) Taxpayers have the amount of tax money, the slow money paid, the fines have paid greater than the amount of tax, the slow payment, the fine should submit to each tax type in the ten-year period from the date of filing money into state budget; except for the regulation at clause 2. 111 Tax Management Laws;

b) Taxpayers with the amount of tax reimbursable by law on valuing tax, special consumption tax, export tax, import tax, environmental protection tax, personal income tax.

2. Taxpayers have the right to ask the tax regulator to address the amount of tax money, the slow money, the penalty filed in the following ways:

a) Offset s Stain. Tax dollars, slow money, and file fines. Oh. The amount of tax money, the slow money, the fine, the debt.

b) Except for the amount of taxes that must be filed by the next taxpayer, except for the specified case at the point b 1 This Article;

c) Reimbursable and clearing the amount of tax money, preterm money and prepaid fines if the taxpayer is owed to tax money, slow money, fines of other taxes or reimbursable taxes, slow money and prepaid fines when taxpayers no longer owe money. Taxes, money, fines.

3. The taxpayer has died, missing, the loss of civilian behavioral competence to the direct tax management agency that manages the amount of money collected. What? , ti. Okay. n slowly submit, the penalty for submission by regulation at the Civil Code and Clause 2 This.

4. The Treasury Department rules the compensation procedures, the order of payment of the tax, the slow payment and the fine stated in Clause 2 of this.

5. The organization pays income income, the personal money that is authorized by the individual to decide on a personal income tax which is responsible for clearing the amount of taxes submitted by the taxpayer, the filing of a lack, the deduction of the amount of taxes that must be submitted, paying for the individual to submit when the tax returns are paid. The Ministry of Finance specifies the implementation of this clause.

What? 30. Taxation during the resolution of the complaint, kh in Sue

1. During the time of the complaint, in The taxpayer ' s condition of the tax number due to a tax or regulatory authority, the taxpayer still has to submit enough of that tax and slow money, fines (if available) by regulation, except school h. All right The state agency has the authority to decide how to suspend the decision. Shit. Taxation, the tax-planning decision of the tax management agency.

2. The case of tax numbers has filed greater than the number of taxes determined by the outcome of a settlement of the authority or the sentence, the Court ' s decision the taxpayer is compensated for the tax return of the next semester of the tax type, the slow down, the fine. That or the refund tax refund, the payback and the interest rate on the tax returns.

a) The return period is calculated from the day the taxpayer pays the money to the day the tax management agency decides to reimbursate the tax money;

b) Interest rates to charge interest are the underlying interest rate announced by the State Bank and in effect at the time the tax management agency decides to reimbursate the tax money.

What? 31. Renewable Tax

1. Case for extension:

The extension of the taxpayer is considered on the basis of the taxpayer ' s recommendation in one of the following cases:

a) Physical damage, direct influence on manufacturing, business due to disaster, fire, surprise accident;

Physical damage is the damage to the taxpayer's assets, including money such as machines, equipment, vehicles, supplies, warehouses, work-based offices, money, bills of value such as money.

b) You must stop the operation due to relocation. in produce, business at the request of the state agency with authority. l That affects the results of production, business;

c) The basic building investment capital has not been accounted for in the state budget bill;

d) There is no possibility of filing a valid tax in the case of raw materials, imported items to produce imported goods. U Production, storage for more than 275 days long; other cases of special difficulty.

2. The amount of taxes, the slow money, the fines are renewed:

a) For the specified case at Point A 1 This is the amount of tax, the slow payment, the taxpayer money and the debt to the time of discharge. y The disaster, the fire, the accident, the accident, but the maximum is not too much of the material value that is damaged except for the individual, the organization responsible for payment by law;

b) For the specified case at point b 1 This is the amount of tax, the slow money, the fine and the debt to the world. Yeah. The taxpayers ' point began to stop business production but did not exceed the cost of the relocation and damage caused by the relocation of the business production facility;

c) For the specified case at Point 1 Article 1 This is the amount of tax money, the slow money, the fine is owed to the time of the extension offer. S Tax money, slow money, fines are extended to the maximum not exceeding the amount of state budget unaccounted for;

d) For the specified case at Point 1 Article 1 This is the amount of debt tax, the slow payment, the penalty issued by the taxpayer to another special difficulty.

3. Tax filing time:

a) The extension time to the maximum tax is not more than 02 (two) years, since the expiration date of the tax on the specified case at the Point of 1 Article 1 This Article;

b) The maximum time of tax filing is no more than 01 years, since the expiration of the tax rate on the specified case in the Point b, c, d 1 This.

4. The authority to renew the taxes:

a) The head of the direct management tax authority who pays the filing of a filing of tax breaks to decide the amount of tax is renewed, the period of tax breaks for the specified case at the points a, b, c 1. What? Hey.

b) Customs of Customs and Customs. Stain. Tax money is renewed, time extension is filed. What? Fuck. Stain. i with the case of regulation at the Point a, b, c. Move. Materials, materials. Move. No! Okay. the coin All The export of exported goods has a production cycle, the reserve length of more than 275 days of regulation at Point 1 This Article;

c) The extension of the taxpayer to the case of another special difficulty must ensure that no regulation of a state budget collection has been decided by Congress, to The bees:

- The government decided to renew the tax filing on the case of market support, general difficulty dismantling for business production;

- The Prime Minister decided to renew the tax return to each school Yes. It ' s another special issue at the request of the Minister of Finance.

5. The decision to renew the taxpayer is publicly posted on to The electronic information of the tax management agency.

What? 32. Delete the tax debt, slow down, fines

1. The case is cleared of tax money, slow money filing, fines:

a) The business was declared bankrupt made payments under the rule of bankruptcy law that no longer assets to pay for taxes, slow money, fines;

b) The individual is considered dead by law, missing, losing the capacity of civil conduct without property to pay taxes, slow money, fines;

c) The tax credits, the slow currency, the non-case fine at the points a, b 1 This Article, meet all the following conditions:

- The tax owed, the money behind, the fine has been more than 10 years from the expiration of the tax filing;

- The tax management agency has adopted all of the enforcement measures that enforce the statutory tax on regulations but does not collect enough tax, money, fines.

2. The debt-deleting case of this Article 1 This is when considering the original debt, which is also to be cleared of the slow payment of the original debt.

3. The range of tax money, slow money, fines are cleared of debt

The tax credits are deleted including tax money, slow money filing, t i The penalty and other receivship of the state budget are obtained by the regulatory tax governing body of the law.

The debt eradication for land use and land rent is carried out under the Law of Land and the Law of the Law of the Land.

4. Report the tax money, the slow down, the fines have deleted every year

a) The chairman of the Provincial People's Committee, the Central City of the Central Committee, the sum of the tax money, the lower money, the fines have been cleared annually under the regulatory jurisdiction at Article 22 Article 1 of the amended law, which adds some of the tax management provisions to the Treasury Code when the report is reported. the Ministry of Finance is determined to decide the state budget of the province, the city;

b) The Minister of Finance sums up the amount of taxpayer money, the slow money, the fines are cleared annually under the regulatory authority at Article 22 Article 1 of the amended Law, which adds some tax management provisions;

c) The Minister of Finance reports the Government of the Taxpayer Money, the slow money, the fines have been cleared annually by regulation at the points a, b, to the Government to approve the state budget.

5. The Treasury Department specifically instructs the profile, the sequence, the resolution of the deletion of the tax payment, the slow money, the fine.

What? 33. All Tax rate valuation

1. Taxpayers who are charged by the tax authority issue the amount of tax that must submit in the following circumstances:

a) No tax registration is prescribed at Article 22 Tax Management Laws;

b) No tax records are not filed for a ten-day period, since the expiration of the expiration date of the tax filing or expiration date of the extension of the prescribed tax filing;

c) The tax filing is not added at the request of the tax administration agency or has added the tax return record but not full, honest, accurate tax bases to determine the amount of tax must submit;

d) No accounting documentation, invoices, certificates and documents related to the identification of the elements as a tax base at the end of the audit deadline. to a tax, tax inspector at the taxpayer ' s headquarters;

The case for tax testing, tax inspectors, whose base proves that the accounting of the accounting of accounting is not correct, the number on the accounting books is incomplete, not accurate, the center that leads to the right definition of the elements as the tax base. file;

e) There are signs of escaping or disperseing the property to not exercise tax obligations;

g) Tax records have been filed for the tax management agency but do not self-calculate the amount of taxes that must be filed.

2. For some professions, business activities through inspection, liquidity. to a discovery of accounting books, invoices, unauditable And Enough or prescribe, the tax calculation is not true to the fact that the tax authority has set a rate of increase in value, l It's the income. to It ' s revenue by law.

3. Taxpayers are taxed by customs customs for export goods, imports and taxes. to The following cases:

a) Tax mining based on unh documents France to tax, tax; not prescribe or prescribe incomplete, exactly the content associated with the definition of tax obligations;

b) Rejection or delay, stretching beyond regulation of the provision of relevant documents at the request of the customs authority to determine the amount of tax must submit; no proof or overterm of regulation without the equation being submitted c. Ah! The content involves determining the tax obligation by the rule of law; do not accept the decision of examination, the inspector of the customs authority.

c) The customs authority has sufficient grounds to demonstrate the declaration of the customs value of the taxpayer not true to the actual transaction value;

d) The tax person does not self-calculate the amount of taxes required;

Other cases by customs or other organs that detect prescribation, tax calculation is not true to the rule of law;

Damage. g Secretary General of the Bureau of Customs; Director of the Bureau of Provincial Customs, City; Chief of the Customs Enforcement Agency has the authority to issue a regulation tax on this clause.

What? 34. Indians each factor in relation to determining the amount of tax payable

Taxpayers who are set to each factor in relation to determining the amount of tax must submit in the following circumstances:

1. Through the tax filing examination, the tax management agency has the base that the filing tax person is not enough or not correct the factors as the basis of determining the amount of tax must submit, which has asked the taxpayer to supplement but the taxpayer does not add in love. And Tax management agency.

2. Through accounting checkbook tests, invoices, certificates related to determining the amount of tax must submit, the tax management agency has the basis of proving that the taxpayer's taxpayer is not correct, not to be honest with the factors involved in determining the amount of tax paid.

3. The wholesale price fusion, the service is not true for the actual price of payment that reduces the tax revenues or the price of goods purchased goods, the raw materials for production, the business is not at the actual payment of the payment. The market p-market increases the cost, increasing the value added tax is deductible, reducing the tax obligation to submit.

4. The taxpayer does not process or does not prove to be honest, exactly on the content involved in determining the number, strain, and the type , origin, tax value, code, tax rate or tax amount is exempt, reduced, completed by export goods, import.

5. Taxpayers pay tax records but do not identify the factors that determine the basis of the tax base or have the identification of the elements as the basis of the tax base, but do not self-calculate the amount of taxes that must be filed.

What? 35. Tax-planning base

The Tax Regulatory Authority specifies the tax on the stipulation cases at Articles 34 and 35, based on one of the following information:

1. The database of tax management agency collects from:

a) Tax filings, the tax rate filed by the time, the first tax return;

b) Information about the economic transactions between the taxpayer with the organization, the individual is relevant;

c) The information of the state governing bodies provides;

d) Other information collected by the tax management agency.

2. Information about:

a) People pay business with the goods, the professions, the same local scale. The local case has no information. Okay. item, industry, business scale of the applicant What? Well, All y Information Okay. item, the industry thinks Okay. , the size of the applicant What? in the other locality;

b) The tax number must be paid to the number of businesses and businesses in the local sector. The local case has no information about some business facilities and the thought industry. Okay. And the taxpayer ' s item, then the tax rate must pay the balance of the money. Stain. Business and business, other local commodities.

3. The document, the test results, the inspector's in effect.

What? 36. The previous agreement on the tax price determination method (APA)

1. APA Application Subject

The taxpayer is the organization of manufacturing operations, the goods business, the service is the tax subject of the corporate income tax law and the implementation of tax in accordance with the prescribed method at 1 Article 11 corporate income tax law (the income tax). The business must be filed in the tax period calculated by the tax rate importer of tax rates, which deals with the business of goods, services with stakeholders.

2. APA is applied to determine the business income tax obligation in the annuation of the business of interconnected businesses. The APA agreement includes the following basic content:

a) Name, address of the stakeholders involved in the APA;

b) Description of the associated transactions within the APA;

c) Authentication method Shit. Tax pricing, determination, calculation of price metrics, gross margin and birth rate as the basis of a tax value-related basis that is associated with the transaction. d The link to the application of the APA;

d) Important assumptions can exert a key influence, the impact on the process of implementation of the APA (including the analysis content, forecasts); and

The rules of his duty, the duty of the taxpayer;

e) The rules Shit. In terms of responsibility, the obligations of the tax authority (including regulations on the procedure of bilateral agreement between the tax authorities are relevant when necessary);

g) The regulation of the applicable force;

h) Other regulations on the implementation of the tax obligation are related to the APA commitment;

i) Appendix (if available).

3. The Tax Directorate receives the letter. What? t APA, exchange, negotiation with the taxpayer or the relevant foreign tax authority; the monitoring organization implementation of the APA.

4. The Treasury Department specifically regulates the application of APA in tax management, approval and delivery of the APA contracting Tax.

5. APA has signed l For a maximum period of 5 years, it can be extended not over the next five years. Th Yeah. The start of force is not before the day the taxpayer applied to apply the APA.

6. APA may be stopped in negotiation or terminated the effect at any time before the end of the official effect at the request of the taxpayer or the tax authority.

The case for objective reasons cannot continue to implement APA or need to adjust, the APA added, or sign k. What? The new APA, the taxpayer has the offer to end the implementation or the addition of information, documents, or records in accordance with the specified content at paragraph 2 This Article to end or amend, the APA has signed, or the new APA signing.

When APA is stopped negotiating or ending the previous effect Yeah. The specified limit at paragraph 5 This is that the information, data provided by the taxpayer will not be used by the tax authority as evidence or evidence to serve the purposes of inspection, inspection or taxation of the taxpayer. .

What? 37. Yeah. Tax taxes on the case of tax tax authorities or tax imposition

1. The case of a tax tax authority or tax publication, the tax filing deadline is the deadline for writing on the tax authority ' s announcement, namely:

a) For tax use of non-agricultural land; tax use of agricultural land; land use; land rent, water rent; pre-book fee, tax filing deadline is the date of the tax return notice (or payment notice) of the tax authority;

b) For the case of taxpayer tax, the statute of limitations prescribed by the Ministry of Finance;

c) For the case of tax-paying tax authorities that the taxpayer is slow to file tax records, the tax filing deadline is 10 (ten) days, since the date of tax authorities decide to issue taxes;

d) For the case of tax-impressing tax authorities according to tax inspection, tax inspectors, the tax filing deadline is 10 (ten) days, since the date of tax authorities ' decision to issue taxes, unless the case of the specified tax amount from 500,000,000 (five hundred million). Oh. The maximum tax return is 30 (thirty) days, from the date the tax administration decides to issue a tax.

What? 38. Conditions imposed tax filing on raw materials, imported materials for s use. Bitch. Export export.

1. The taxpayer is imposed on a 275-day taxpayer period prescribed at paragraph 11 Article 1 of the amended Law, which adds some of the provisions of the Tax Management Law if the following conditions are met:

a) Taxpayers have the basis of producing goods exported on Vietnamese territory. ()

b) The taxpayer has an export operation, importing during a period of at least two years in continuity to the date of the customs post for the shipment of raw materials, imported items for the production of export goods;

In time 02 (two) years back, since the date of registration of the customs sheet for raw materials, imported items for the production of goods exported by the taxpayer were not dealt with on the conduct of smuggling, transporting unauthorized goods across the border; none. dealt with tax evasion, commercial fraud;

c) Taxpayers do not owe the overdue tax, the slow money, the fine for export goods, imports at the time of the registration of the customs post;

d) Taxpayers who do not have a state agency have jurisdiction over administrative violations of the accounting sector for 2 years. l From the day of the signing of the customs post,

The taxpayer performs an import of imported goods to produce goods exported through the bank.

2. In case of non-direct import, the taxpayer must have an import mandate contract, the business that receives the import mandate must meet sufficient regulation at the points b, c, d, clause 1 Article.

Where the parent company, the importing member company, which provides imported goods to subsidiaries, other member companies to produce export goods must meet regulatory conditions at Points b, c, d, clause 1 Article.

What? 39. i Debt tax.

1. The taxpayer of the case was forced to enforce the tax administrative decision, but was unable to submit enough debt tax. to Once again, the debt tax rate is filed in the maximum period of no more than 12 months from the date of the start of the residence. The execs of execution. Shit. Tax administration if there is a guarantee of the credit organization by law on the amount of tax money that offers to submit and commit to the progress of the payment of the debt tax, the slowdown in the state budget.

Taxpayers must make a commitment to share the amount of debt in order to submit the tax money in the month.

For export, importation of goods outside of these conditions, the taxpayer must submit enough of the tax proceeds of the shipment as customs procedure before the announcement or release of the credit organization.

2. The taxpayer ' s responsibility is to be handed down on the debt tax.

a) In the time of the payment of the debt tax, taxpayers still have to pay slow to 0.05% on the day on the slow tax amount filed;

The taxpayer is responsible for paying enough tax money, slow money There. p is committed.

c) The case of taxpayers who commit a committed violation of the rate of payment of the debt tax, the slow money, the bail organization is responsible for the taxpayer, including the debt tax, the slow payment of 0.05% on the date is filed and the money slows down. 0.07% of the day calculated on the amount of money slow submitted since the time of the committed violation of the wage rate of payment of the debt tax.

3. The authority to resolve the taxpayer money:

a) The Chief of the Tax Authority for direct management of the taxpayer resolved to submit the payment of the taxpayer ' s debt;

b) The head of the customs authority addressed the payment of the debt tax on export goods, the import of the taxpayer.

4. The Ministry of Finance is specific to the procedure, the profile and the sequence to resolve the payment of the default debt tax at this.

What? 40. Complete tax filing in case of appearance

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

2. The taxpayer stipulated at Clause 1 This must have the tax management agency ' s confirmation of completing the income obligation. What? before the trend All A scene. The Tax Management Authority has a responsibility to confirm the completion obligations. What? b Yes. Text when the taxpayer has a request.

3. The agency export management agency is responsible for stopping the publication of the individual when there is written notice or electronic information from the tax management agency about the person expected to appear unfulfilled the income obligation. What? according to the rule of law before the trend All A scene.

What? 41. i The tax management agency's next to solve the tax refund file.

1. The Tax Management Authority fuls the previous tax refund, the following examination by the law on taxes, except for the prescribed cases at paragraph 2. Okay. Hey.

2. The case of the audit before the tax refund:

a) Tax refund Shit. Of the international treaty that Vietnam is a member;

b) Taxpayers offer a first tax refund, except for the case of a personal income tax refund. The taxpayer case has a tax refund record that sends the income management body What? l And Fuck. And But it's not a complete one. What? According to the regulations, the next tax refund is still determined to be a tax refund. And The head.

c) Taxpayers offer tax refund in time of 02 n What? m, since the time of being dealt with tax evasion, tax fraud;

The taxpayer ' s case has repeatedly proposed a tax refund on the 02-year term, if in the first time the first tax refund is calculated from after the time of tax evasion, tax fraud, tax authorities check the tax returns of the taxpayer. has a false testimony that leads to a lack of tax dollars that must submit or increase the amount of tax reimbursable at paragraph 33 Article 1 Amendment Law, b socket add some of the provisions of the Tax Management Act, or tax evasion behavior, regulatory tax fraud at Article 108 Tax Management Law and Clause 34 Article 1 Amendment Law. socket i, the addition of some of the provisions of the Tax Management Act, the next tax refund, the taxpayer ' s tax refund file is not an audit before the tax refund. The case finds the next tax refund, the taxpayer has a false testimony against the tax refund record, the behavior ' s behavior. to Tax, fraud, income fraud. What? regulation at paragraph 33, Clause 34 Article 1 The amendment law, which adds some of the provisions of the Tax Management Act, Article 108 Tax Management Rules, the filing of tax refund records still subject to the post-tax refund test subject after the 02-year deadline, since the time of processing. Tax evasion, tax fraud.

d) Row Boob a service in the taxpayer ' s tax refund file does not perform payment transaction through the bank under the exception of the value tax refund record t. What? -

The merged, integrated, split, dissolution, bankruptcy, transformation of the s-form. in Yes, end of operation; delivery, sale, stock, rental of state enterprises;

e) End of time by text message Uh ... the tax administration but people The tax filing does not process, add tax refund files or have solutions to The addition, but does not prove that the tax number is correct. This regulation does not apply to the portion of goods, qualified services and tax refund procedures;

g) The taxpayer also owes evidence from payment through the bank at the time Point file for a refund customs agency;

h) Imported goods under license, imported goods must ensure state management regulations on the inspection, food safety hygiene, quality of the quality of goods;

i) The goods imported from the area must be checked first, the tax refund follows the provisions of the Ministry of Finance.

3. Tax refund case resolution deadline

a) The deadline for resolving the tax refund case is specified in the Point 2, 4 paragraph 18 Article 1 Amendment Law, which adds some of the applicable Tax Management Laws applicable to the filing of the tax refund, except for the specified case. Point This one;

This case, for the pre-tax refund record, check it. to A later, the period from the day the tax management agency issued the announcement of the announcement of the program, added to the date the tax management agency received the document of the program, the addition of the taxpayer that did not count on the time of the tax refund.

b) The deadline for resolving the tax refund case stipulated at Article 13 Article 1 The amended law, which adds some of the provisions of the applicable Tax Management Act to the filing of the filing tax refund case already confirmed the filing of the tax authority k. What? The amount of taxpayer money is filed; the record offers tax refund, slow money filing, prepaid fines for export goods, imports;

The Chief Minister for Tax Management of the Issued Tax Returns. In case of addressing the tax refund case due to the tax regulator ' s failure, in addition to the prescribed tax amount, taxpayers are also paid interest rates on the number of delays and tax delays; interest rates to charge real interest. It is currently prescribed at the points a, b 2 Article 30 of this decree. Source to The interest is taken from the Tax refund by the Ministry of Finance.

4. The post-tax examination deadline for the previous tax refund record, the following examination is made in accordance with the stipulation at Point 3 Article 18 Article 1 The amended law, adds some of the provisions of the Tax Management Law:

a) The tax authority makes post-refund inspections in the 01-year term, since the date of the tax refund decision on the following cases:

- Two-year-old logging business. to The year of tax returns, or the number of losses beyond the equity of the year before the year, the tax returns. -Number. the hole defined by h Oh. preliminary What? The corporate income tax rate; the case with the editorial conclusion, the inspection of the competent state governing body, the number of holes identified according to the bar conclusion. to a, check.

- The business facility is tax-free from the real estate business. Bitch. n; commercial business, services. The case of a combined business manufacturing facility does not separate the amount of tax done from the real estate business, trade, service, and post-completion examination of the period 01 (one) of the year, since the date of a tax refund decision. with the entire business operation of the business;

- The business base changes the headquarters from two or more times within twelve months from the date of the return of tax returns.

- The business base has an unusual change between tax revenues and the tax number completed in the middle class phase. Yeah. Two months from the date of the return of tax returns.

b) Fuck! Stain. i with the non-regulation case at this point a paragraph, the post-tax examination is done under the principle of risk management. to 10 (10) of the year, since the date of tax returns.

What? 42. Define the tax number exempt, decrease

1. Taxpayers self-determine the amount of tax exempt, waive, down in tax breaks or waive records, for free, tax cuts sent to the tax regulator, except for regulatory cases at Clause 2 This.

2. The Tax Management Authority defines and makes decisions or notifications for free, lowering taxes in the following cases:

a) As long as the tax breaks in particular, tax of resources, personal income taxes for taxpayers who suffer from natural disasters, fires, accidents, accidents are not likely to be able to pay taxes under the rule of law; exempt from using non-agricultural land, tax use of farmland. A rent, a land rent, a water lease, an advance fee for the taxpayer under the rule of law. The Ministry of Finance regulates the exemption, reducing the regulation tax at this Point;

The case is free, reducing land use, the base tax authority on the main site attached to the certificate of the subject is exempt, reducing the use of land and related documents to determine the amount of land use is exempt, decreased, the amount of land use must be required. Pay me The tax authority does not issue a decision waive, reducing income What? to determine which the amount of land use is exempt, the reduction in the bill pays the use of the land of the tax authority.

b) Tax exempts for business households, individual business taxpayers who pay tax according to the regulation of the tax law;

c) Resource tax exemption for natural forest products due to the population on the forest of the forest is allowed to exploit under the provisions of the resource tax law;

d) Cases of the exemption, import of export taxes, import duties under the provisions of the export tax law, import tax or by the regulation of the international convention that Vietnam is a member;

Other cases by law of taxation.

What? 43. The responsibility and powers of the tax management agency in the construction and management of information systems on the taxpayer.

1. The Tax Management Authority is responsible for building the information system on the taxpayer:

a) Building information systems, databases need to gather from the taxpayer, from the tax regulator, from the third party and from the competent authority abroad; standardization of the sample collection, which unified the pattern with organizations, individuals, and organizations. provide information or gather information i n according to the available format of the organization, the individual provides information and information that provides the authority with authority abroad under the international treaty that Vietnam is a member;

b) Building, developing the technical infrastructure system, the communication device meets the request to collect, process, store and store. to There, transmission, exploitation, and information control in the tax management agency.

2. The Tax Management Authority is responsible for managing the information system about the taxpayer as follows:

a) Building the mechanism of using information about taxpayers to serve tax management work;

b) Building the mechanism provides information to the state governing bodies serving the requirements of the state management, the mechanism that provides information to the competent authority of the state. in It ' s foreign to international treaties. l I'm a member.

c) Database management and maintenance of the taxpayer's trust system.

What? 44. Responsibility to provide information of the state agency

The state agency is responsible for providing information about the taxpayer to the tax management agency as follows:

1. The Agency for Business Registration certification, the establishment of the license to establish and operate, the agency for the certification of the certificate. And Private and investment certificates to The ace provides information about the experience of business registration, business, and business. All Permission to succeed l shutter and operation c All p gi All A certificate of investment and investment certificates or a certificate of business registration, merger decision, split, separation, dissolution, bankruptcy of the taxpayer in the 07 (seven) day of work, k. Okay. from the date of the business registration certification, the establishment and operation licensing, the investment certificates and investment certificates or business registration changes, merger decisions, division, separation, division, division, and business. Okay. , bankruptcy and other information in love. And Tax management agency.

2. The State Treasury is responsible for providing information to the tax regulator about the amount of tax paid, the refund of the taxpayer. .

3. The state regulator of state, land is responsible for providing change information on the status quo of land use, home ownership of the organization, households, individuals involved in the organization. What? n tax management by term monthly or when it comes to Okay. The tax administration's agenda.

4. The Public Security Agency is responsible for providing exchange of information about room struggle, anti-economic crime; information on individual background, entry, temporary, temporary; information about the activities of the hotel, motels, hostels; information about registration, management, and other information. The media is concerned by the tax management agency.

5. The inspection agency provides information regarding the approval of the tax law of the alleged object as the taxpayer at the recommendation of the tax regulator.

6. The State Administration of Commerce has to The yoke provides information on management policy on international goods purchases, including exports, imports, re-export, re-entry, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, export, and export, and export, and export, and export, and export, the public and the process of goods of Vietnam and abroad, other information at the request of the tax management agency.

7. The State Bank is responsible for coordinating with the Ministry of Finance that builds and organizes the mechanism that provides information about the taxpayer, the organization that provides the tax management to the tax management agency.

8. Other state governing bodies have a responsibility for coordination. p with a collection management body What? build and execute the supply All p information Okay. Tax taxpayers, taxpayers.

9. The state governing body on the media infrastructure is responsible for the company. Stain. and supply All p-related information What? n sites have enough infrastructure And V. Okay. query Okay. n Okay. transaction through an electronic vehicle with a collection management body. What? .

What? 45. Responsibility to provide the information of the organization, the individual involved

1. I socket The provisions of the provisions of the Law of Credit organizations are responsible for providing information at the request of the tax management agency:

a) File, transaction information via the applicant ' s bank account What? ; information about the number of people. Okay. n 's bail for the bank' s taxpayer at the request of the tax management agency;

b) Records, testimonies, account numbers, copies of the accounting book details the payment account, copy of the evidence from international payment, the testimony from the domestic payment, the bank receipt payment of the organization, the individual at the request of the governing body. Taxes;

c) Other information that serves the operation to collect information processing, inspection, tax inspectors of the tax management agency at the request of the tax management agency.

2. The service business organization as a tax procedure, accounting service, independent audit firm is responsible for providing information at the request of the tax management agency.

3. Organizations, individuals who are business partners or customers of the taxpayer are responsible for providing information relating to the taxpayer at the request of the tax management agency.

4. The Vietnam Chamber of Commerce and Industry is responsible for providing information concerning the granting of Vietnamese export goods to foreign exports abroad; information about registration and protection of intellectual property rights, Chuy, and others. Okay. n the technology delivery in Vietnam and abroad at the request of the procurement authority. What? .

5. Organizations, other individuals have the responsibility to provide information at the request of the income management agency. What? .

6. The information provides, exchanges between the tax regulator and the organizations, the individual is implemented b. Yes. Text or Phone Data Yeah. -T- socket In fact, it is personal to provide information to the tax management agency not to inform the taxpayer, except for other regulated law cases.

What? 46. Gather information outside the country in tax management

1. The Tax Management Authority organizes the collection of information overseas to serve tax management, including:

a) Identify the country, the transaction price, the standard, the dignity of the goods;

b) Define the legalization of the evidence from the relevant transaction to calculate the tax;

c) Verification of violations of the customs and laws of taxation;

d) Verify the other information regarding the taxpayer.

2. The information is collected abroad from the following sources:

a) From the tax management agency, other regulatory agencies of the state and the territories provided by the agreement to cooperate support for the exchange, provide information among the countries;

b) From international organizations that are related to the international treaties in which Vietnam is a member;

c) From the manufacturer of goods, exporters, imports provided by the proposed tax management agency are made in accordance with the international treaties that Vietnam is a member;

d) From the organization, the individual provides foreign information services under international law that Vietnam signs or joins in the United States. .

3. The specified information at the points a, b, and c 2 This has the confirmation of the supplier in accordance with the regulation of the state law of state law as one of the tax-defining bases and the handling of the violations of the law in tax management.

4. The Ministry of Finance is specifically directed by the collection of information abroad in the United States.

What? 47. Public information about taxpayer information

The Tax Management Authority is publicly informed of the tax taxpayers ' tax in the following cases:

1. Tax evasion, appropriation of tax money, illegal purchase of invoices, loss of invoices, violation of tax laws and then fled from business headquarters, relay to behavior. Tax evasion , not paying the tax money on time after the tax management agency has imposed sanctions, forced to collect tax debts.

2. Violations of the taxpayer 's tax on the taxpayer' s tax do influence the rights and obligations of the organization ' s taxes, other individuals.

3. Do not implement the requirements of the tax management agency under the rule of law, such as: Refusal to provide information, documents to the tax regulator; not to approve the decision to check, the inspector and other requirements of the tax management agency in accordance with it. The rules of the law.

4. Against, preventing tax justice, customs enforcement officials.

5. Other information was made public by law.

What? 48. Opening taxes, pay taxes, trade with the tax regulator through electronic media.

1. Taxpayers are the business organization at the site of infrastructure technology. information to tax, tax, trade with the tax management agency via electronic media according to the law of electronic transactions.

When performing an electronic transaction with a tax management agency, taxpayers are entitled to choose the electronic equipment and services of the units that provide the legal service.

2. The Tax Management Authority is responsible for building, implementing the information technology system that meets tax testimony, paying taxes, dealing with electronic methods.

What? 49. cases of tax testing at the taxpayer ' s headquarters

1. Examination for the specified case at the c points, d Section 3 Article 77 of the Tax Management Law.

2. Check on the case through analysis, assessing the approval of the taxpayer ' s tax on the taxpayer determined to have a sign of violation of the law.

3. Test cases to a prior, post-tax refund and post-tax refund check.

4. Check for selected cases by plan, the subject of a decision by the Head of Tax Management on a decision on the basis of the applicable tax risk management.

For the prescribed test cases at Clause 2, 4 This is decided by the Prime Minister for Tax Authority but not too much. to The year.

What? 50. Check out the tax-related examination at the taxpayer ' s headquarters.

1. The following cases of tax-related examination:

a) Examination for the specified case at Point 3 Article 77 of the Tax Management Law;

b) Check when there are signs of tax violation;

c) Check out the plan to evaluate the submission of the taxpayer ' s law;

d) A themdegree examination was decided by the Chief Minister of Customs on a decision on an analysis basis, evaluating the risk management risk of customs.

2. Secretary General of the Bureau of Customs; Director of the Bureau Oh. The city, the city; the Chief of the Bureau of Investigation after the decision to examine the tax in the taxpayers ' headquarters and perform the duties, the statute of limitations stipulated at Article 80 of the Tax Management Act.

3. The post-tax-related examination deadline at the taxpayer ' s headquarters for the specified case at Point 1 Article 1 This is no more than 15 working days; the test case for the specified case at the points a, b, d 1 This is the test deadline. No more than five days of work, since the day of the publication. In case of necessity, the decision to check is renewed once, the extension time is not too long specified at this paragraph.

4. Where the taxpayer does not approve the decision to check or are too long without the process, providing a document profile at the request of the inspection team, the customs agency decides to issue a tax and sanctipation decision.

What? 51. Rights of complaint, the complaint of the taxpayer, the organization, the individual

1. Taxpayers, organizations, individuals have the right to complain to the tax management agency or state agency that has jurisdiction over review of administrative decisions, the administrative conduct of the tax regulator, the tax management firm when there is grounds that the decision is made. Or, you know, the law, the law, the law, your legal interests.

2. The administrative decision is the written decision of the tax governing body or the competent person in the tax management authority to be applied once to one or some specific objects on a specific issue in tax management activity. The administrative decision of the tax management agency includes:

a) The decision to issue taxes; notice of tax filing;

b) Tax exemption, tax cuts;

c) Tax refund decision; decision not to collect taxes;

d) The decision to punish the administrative breach on the conduct of the tax law violation;

The decision to enforce the law is to enforce the tax itself;

e) Other tax administrative decisions follow the rule of law.

3. Administrative action is the act of action or inaction when carrying tax management duties by the tax management agency, the tax management firm, who is assigned a task in tax management.

4. Citizens have the right to denounce acts of violation of the taxpayer ' s tax on the taxpayer, the tax governing body, the tax management firm or the organization, the other in accordance with the rule of law.

What? 52. Authority to resolve the complaint, the report of the tax management agency

1. The Chief of Taxation, the Chief of the Bureau of the Customs, has the authority to resolve the complaint to the administrative decision, his administrative conduct, of the person responsible for direct management.

2. The Secretary of Taxation, Bureau of Customs, post-agency Bureau of Investigation, Bureau of Investigation. to An anti-smuggling has jurisdiction:

a) Resolve the complaint to the administrative decision, its administrative conduct and of the available person. to The ace of his duties directly;

b) Solving the complaint that the Secretary of the Tax Spending, the Bureau to The Chief of the Bureau, the Chief of the Bureau of the Customs and the Chief of the Bureau for the Prevention of Trafficking, is resolved, but there is a complaint.

3. General Director General of Taxation, Director General of the General Administration of Customs Administration:

a) Resolve the complaint to the administrative decision, its administrative conduct and of the person responsible for being direct management;

b) Addressing the complaint that the Secretary of the Tax Service, the Bureau of the Customs Administration, the Bureau of Investigation after the agency, the Bureau of Investigation of the Anti-smuggling Investigation settled the first time but there was a complaint.

4. The Minister of Finance has jurisdiction:

a) Resolve the complaint to the administrative decision, its administrative conduct and of the person responsible for being direct management;

b) Addressing the complaint that the Attorney General Directorate General of Taxation, the General Secretary General of the Customs Administration settled for the first time but there was a complaint.

5. The authority to address the prosecution is carried out by the law on the charge.

What? 53. The responsibility and powers of the tax management authority in the settlement of the complaint, the tax statement

1. The tax administration agency when receiving a complaint, the tax report must review, resolve in the statute of limitations on the law of the complaint, The charges.

2. The tax regulator received a tax complaint entitled to ask the complaint to provide a case, documents related to the complaint; if the complaint refused to provide the case, the document had the right to refuse to review the complaint settlement.

3. The tax regulator must reimburve the tax money, slow money, untrue penalty amount and to Interest rates stipulated at clause 2 Article 30 This decree counts on the amount of tax, the untrue payout of the taxpayer, the third party in the 15 (fifteen) date, since the date of the decision to resolve the complaint, denouncing or from the date. We got a decision. l The authorities have jurisdiction.

4. The case where the tax number must submit a decision at the decision to resolve the complaint higher than the tax number must submit a confirmation at the defendant ' s complaint, the taxpayer must fully submit the missing tax number in the 10 (ten) days, since the date of adoption. is decided to address the complaint.

Chapter III

EXECUTION CLAUSE

What? 54.

The decree came into effect from 15 September 2013 and replaced the Decree: number of numbers. 85 /2007/NĐ-CP May 25, 2007 and number 106 /2010/NĐ-CP October 28, 2010 by the Government rules the details of certain provisions of the Law. Q Tax rationing.

What? 55. Delete the tax owed, the fine without the possibility of the recall that was born before July 1, 2007.

1. The cases are cleared of taxpayer money, prescribed fines at paragraph 3 Article 2 Amendment Law, which adds some of the Laws. Q Stop. l Taxes, including:

a) The household, personally owed to the tax money, the fine before the July 1, 2007 pre-issue, did not pay the amount of tax owed, had stopped business;

b) The state business made a decision to dissolve the authorities of the competent authority and owed the tax money, the fine was born before July 1, 2007;

c) The state-owned enterprise has implemented shares in accordance with the Decree: S Stain. 44 /1998/NĐ-CP June 29, 1998, number 64 /2002/NĐ-CP June 19, 2002 187 /2004/ND-CP November 16, 2004 of the Government and issued a business registration certification of the new legal establishment, which owes the taxpayer money, the fines arise. to wish on 1 July 2007 that the tax credits, the fines were not yet to be taken by the state authority to handle state capital reduction when determining price. to Business shares business or when it turns into a holding company;

d) State enterprises carry out delivery, selling protocols: S Stain. 103 /1999/NĐ-CP September 10, 1999, number 80 /2005/ND-CP On June 22, 2005, the government was granted a business registration certificate, and it owed the tax money, the fine before 1 July 2007, which was not included in the value of the business to deliver, selling.

The Treasury Department specifically instructs the conditions to clear the tax owed, the fines stipulated at this clause.

2. The deletion of the tax owed to the specified cases at Clause 1 This is simultaneously deleting the amount of a slow fine, the slow payment of the corresponding root debt tax.

3. The Ministry of Finance specified the case, procedures, to It ' s self-resolved, and it ' s going to solve the tax debt, the fine for the prescribed cases at this one.

4. The authority to clear the tax debt executed by regulation at paragraph 22 Article 1 Amendment Law, additional provisions of the Law Q Tax rationing.

What? 56. The organization performs

1. The Ministry of Finance directed this decree.

2. Ministers, peer-to-peer agencies, government ministers of the Government, Chairman of the Provincial People's Committee, the Central Committee of the Central Committee is responsible for the implementation of this decree. .

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung