LAW.

Edit, add some of the provisions of the Value Added Tax Code 13 /2008/QH12

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The 1992 Vietnamese Constitution of the Socialist Republic of Vietnam was amended, adding some to the number of resolutions. 51 /2001/QH10;

Congress enacted the amended Law, which adds some of the provisions of the Value Added Tax Law 13 /2008/QH12.

What? 1

Edit, add some of the provisions of the Value Added Tax Law:

1. Clause 4, 7, 8, 11, 15, 17, 23 and 25 Article 5 are modified, added as follows:

" 4. The salt production is produced from seawater, the natural salt, the salt, the iodine, and the main ingredient Na-tri-chlorination (NaCl). "

" Seven. Life insurance, health insurance, school insurance, other insurance services involve people; livestock insurance, crop insurance, other agricultural insurance services; ship insurance, boats, equipment, and other necessary instruments. serving directly to the fisheries; reinsurance.

8. Financial services, banks, the following stock business:

a) Credit-level services include: lending; discounting, rediscounting transfer tools and other valuable papers; bail; for financial leasing; credit card issuing; domestic factoring; international payments; other forms of credit, and other forms of credit. according to the rule of law;

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

c) The securities business includes: securities brokerage; securities securities; securities issued securities; securities investment advice; securities securities; securities investment fund management; securities portfolio management; market organizing services; and securities portfolio management; of the stock exchange or the stock exchange center; the securities business is different in accordance with the regulation of the securities law;

d) Transfer of capital includes: partial transfer or an entire amount of capital invested, including the case of selling the business to other businesses to produce, business, stock transfer; other forms of capital transfer under the rule of law;

Sell the debt;

e) Foreign business;

g) derivative financial services include: interest rate swaps; futures contracts; futures contracts; purchasing power, currency sales; other derivative financial services by law;

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

" 11. The service maintains zoos, gardens, parks, street greens, public lighting; funeral services. "

" 15. Published, imported, published in newspapers, magazines, monophyll, political books, textbooks, textbooks, legal texts, books of science-engineering, books in ethnic minorities and paintings, photos, posters of the propaganda, even below. the tape or disk, recording, electronic data; money, printing money. "

" 17. Machinery, equipment, spare parts, domestic supplies in unproduced water need to be imported for direct use of scientific research, technological development; machinery, equipment, spare parts, specialized transport and supplies of the site, and equipment. Domestic unproduced water is needed to conduct search, exploration, oil field development, gas; ship, rig, ship of unproduced water that has yet to be imported to create a fixed asset of the business or rent. of foreign countries to use for manufacturing, business, leasing, leasing. "

" 23. Export products are resource, mining minerals that have not been processed into other products. "

" 25. Goods, services of households, business individuals have annual revenue from a hundred million or more.

The commodity business, which is not subject to an increased value tax in this Article is not deductible and the value of the value increases input, except for the application of a 0% tax rate stipulated at 1 Article 8 of this Law. "

2. The points a, b and d paragraph 1 Article 7 are modified, added as follows:

" a) For goods, services produced by the manufacturing base, the sales business is the sale price that has not yet increased value tax; for goods, consumption tax revenues especially the sale price has a special consumption tax but there is no added value tax; for goods and goods. The environmental protection tax is the sale price that has a tax on the environment, but there is no value added tax; for goods that are subject to special consumption and environmental protection taxes is the sale price that has a special consumption tax and environmental protection tax. no value added tax;

b) For imported goods is the entry price in the store plus the import tax (if any), plus a special consumption tax (if any) and plus an environmental protection tax (if any). The entry price at the store is determined by the valuation of the import tax; "

" d) For property leasing activity is the amount of rent that has not had an increased value tax.

The case for rent in the form of a pre-rent or prepaid form of rent for the lease term, the tax price is the amount paid for each time or paid prior to the lease less than the value added tax; "

3. Modified, add 1 Article 8; add a point q to paragraph 2 Article 8 as follows:

" 1. The tax rate of 0% applies to goods, export services, international transport, and goods, services that are not subject to increased value tax on Article 5 of this Law when exporting, except the following cases:

a) Transfer of technology, transfer of intellectual property to foreign intelligence;

b) Reinsurance service abroad;

c) Credit services;

d) Transfer of capital;

The financial services of the birth;

e) Postal service, telecommunications;

g) The export product is the resource, the mining mineral that has not been processed into another product stipulated at paragraph 23 Article 5 of this Law.

Goods, export services are goods, services consumed outside Vietnam, in the non-tariff zone; goods, services provided to foreign customers by government regulation. "

" 2. The 5% tax rate applies to goods, the following service:

q) To sell, to rent, to rent in social housing according to the provisions of the Housing Law. "

4. Article 10 is modified, adding as follows:

" What? 10. Tax deduction Method

1. The value added tax deduction method is stipulated as follows:

a) The increased value tax number must submit in accordance with the tax deduction method by the number of valuing the output value tax minus the amount of value added to the deduction;

b) The amount of value added by the value of the value of the goods increased by the value of the value of the goods increased.

The value added tax of goods, sales of the value of the value of goods increased by the tax value of the goods, the tax service was sold out by the value of the goods and the value of the goods.

The case of the use of a payment statement is the price that has increased value tax, the value added tax of the output is determined by the price of payment minus the value added tax value specified by the regulation at k 1 Article 7 of this Law;

c) The number of valuing the value added to the deduction is deductible by the total value of added value tax on the added value bill purchasing goods, services, certificates from the valuing of the added value of the imported goods and the regulatory response in Article 12 of this Law.

2. The applicable tax deductible method for the business base fulfills the full implementation of accounting, invoicing, evidence from the law of accounting, invoicing, certificates including:

a) The business base has annual revenue from sales of goods, services supply from a billion or more, except for, business individuals;

b) The voluntary registration business facility applies tax deductible methods, subtraction, personal business individuals.

3. The government regulates this. "

5. Article 11 is modified, adding as follows:

" Article 11. Method of calculation on increased value

1. The increased value tax must submit to the method of direct calculation on the value added by the value added multiplied by the increased value tax rate imposed on the purchasing activity, gold, silver, precious stones.

The valuing value of gold, silver, precious stones was determined by the payment of gold, silver, precious stones sold out of the payment price of gold, silver, precious stones purchased in the corresponding.

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

a) Subject applies:

-Business, the cooperative has annual revenue below the one-billion revenue threshold, except for the voluntary registration case that applies the prescribed tax deduction at paragraph 2 Article 10 of the Law;

-Household, business personality.

-Organization, foreign individuals who do not have a permanent basis in Vietnam but have a Vietnamese-born company that has not yet fully implemented a full accounting, invoice, certificate, exclusion organization, foreign individuals offering goods, services to conduct operations. Search, exploration, development and extraction of oil, tax rates in accordance with the exception of Vietnam,

-Other Economic Organization, except for the filing of tax filing under the prescribed tax deduction at paragraph 2 Article 10 of the Law;

b) The percentage to calculate the valuing added value is as follows:

-Distribution, supply of goods: 1%;

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

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

-Other business activities: 2%. "

6. Article 12 is modified, added as follows:

" Article 12. The value tax deduction increases input.

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

a) Value tax on the inputs of goods, services used for manufacturing, commodity trading, valuing services valuing the whole, including the value added value tax on the uncompensated input of goods, value-paid services Increased losses;

b) The value added value of goods, and services to produce, business of goods, taxable and non-taxable services, is deductible only the amount of value tax increases in goods, services used for manufacturing, business, and business. Commodities, valuing taxes. The business base must have the value of the input value tax on deductible and not deductible; the unaccounted case is the input tax deduction by the ratio of% between the revenue of the goods, the value added tax. increase compared to the total sales of goods, services sold;

c) The value added value of goods, services sold to the organization, individuals using the source of humanitarian aid, the non-reimbursable aid is fully deductible;

d) The value added value of goods, services used for search operation, exploration, oil field development, global deductible gas;

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

2. The value of the value added tax deduction is specified as follows:

a) There is a bill of valuations that increase purchases of goods, services or certificates from increased value tax in the import;

b) There is evidence from payment of no cash to goods, purchases of goods, subtractable goods, and purchases of each time valued at less than twenty million dollars;

c) For goods, export services, in addition to the regulatory conditions at point a and this b point must also have: contract contracting with foreign parties on the sale, merchandise of goods, service supply; invoicing the sale of goods, services; certificate from payment. use cash; customs testimony to export goods.

Payment of the goods, the export service in the form of a clearing between goods, export services with goods, import services, repayment on behalf of the state is considered a cash payment. "

7. Article 13 is modified, added as follows:

" Article 13. Tax refund cases

1. The business base pays an increase in the value of the tax deduction if there is an increase in the amount of value added during the month or in the quarter is deducted into the next period; the accumulation case after at least twelve months from first month or at least after four properties from the first quarter to the undeductible value of the value added tax still has the number of added value added tax on undeductible, the business base is tax-free.

The business base case has registered an increase in value added tax by a new investment project, which is in the investment phase that has the valuing value of goods, the service purchased into use for investment that has not yet been deducted and has a tax number. And from three hundred million or so on, the value of the value is increased.

2. Business base in the month, precious goods, export services if there is an undeductible value added tax rate from three hundred million or more or more, the value added by the month, the quarter.

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

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

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

a) Host, project or main contractor, organized by the foreign sponsor of the management of the program, the project using the source of formal development assistance (ODA) failed to reimbursate the increased value tax returns paid for goods, purchase service in Vietnam to serve on the program, project; and

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

6. The subject is entitled to preferable diplomatic immunity by the rule of law on the diplomatic exemption of goods purchased goods, services in Vietnam for the use of increased value tax refund on the bill of valuations increased or on evidence from the government. Payment for payment records have increased value added tax.

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

What? 2

1. This law took effect on January 1, 2014, minus regulation at paragraph 2 and paragraph 3 This.

2. Regulation a 5% tax on the sale, lease, lease for social housing in paragraph 3 Article 1 of this Law was made from July 1, 2013.

3. Down 50% of the 10% tax rate rose from July 1, 2013 to the end of June 30, 2014 for the sale, leasing, commercial housing rent is the completed apartment with a floor area of less than 70 m. ² And there ' s a sale price of less than 15 million. ² .

4. The government rules out details, guidelines for the implementation of the provisions, the paragraph delivered in the Law.

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The law was signed by the National Socialist Republic of Vietnam XIII, the 5th session through June 19, 2013.