Circular 06/2012/tt-Btc: Guide The Implementation Of Some Articles Of The Law On Value Added Tax, Guiding The Implementation Of Decree No. 125/2008/nd-Cp On 08/12/2008 And Conference Địnhsố 121/2010/nd-Cp On 27/12/2010 C

Original Language Title: Thông tư 06/2012/TT-BTC: Hướng dẫn thi hành một số điều của Luật Thuế giá trị gia tăng, hướng dẫn thi hành Nghị định số 123/2008/NĐ-CP ngày 08/12/2008 và Nghị địnhsố 121/2011/NĐ-CP ngày 27/12/2011 c

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FINANCE MINISTRY
Number: 06 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 11, 2012

IT ' S SMART

Guidance on some of the provisions of the Increased Value Tax Law, the guiding implementation of the decree

number 123 /2008/NĐ-CP 08/12/2008 and Decree 121 /2011/ND-CP December 27, 2011 by the Government

____________________________

Increased Value Tax Law Base 13 /2008/QH12 June 3, 2008;

Tax Management Base 78 /2006/QH11 November 29, 2006;

Base of Protocol 123 /2008/NĐ-CP December 8, 2008 of the Government rules the details and guidelines that implement some of the provisions of the Value Added Tax Law;

Base of Protocol 121 /2011/ND-CP December 27, 2011 of the Government amended, adding some of the provisions of the Digital Protocol. 123 /2008/NĐ-CP December 8, 2008 of the Government rules the details and guidelines that implement some of the provisions of the Value Added Tax Law;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority and organizational structure of the Ministry of Finance,

The Department of Finance for the implementation of the value tax increases as follows:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This is the provision of taxable subjects, non-taxable subjects, taxpayers, bases, and methods of tax, deductible and valuing added value.

What? 2. Tax Objects

The value added tax subject (GTGT) is the goods, services used for manufacturing, business and consumption in Vietnam (including goods, organizations ' purchases, overseas individuals), except for non-taxable GTGT tax subjects at Article 4 of the Company. Come on.

What? 3. The taxpayer

The GGTGT taxpayer is the organization, the individual producing, the goods business, the GTGT taxable service in Vietnam, does not distinguish the profession, the form, the business organization (later called the business base) and the organization, the individual importing goods, buying services from outside of the GTGT tax (later called an importer) includes:

1. Business organizations are established and registered business under the Corporate Law, State Business Law (now Corporate Law), Co-operation Law;

2. Economic organizations of political organization, political organization-social organization, social organization, social organization-profession, People's Armed Units, Career organizations and other organizations;

3. Businesses with foreign and foreign investment participation in business cooperation under the Foreign Law of Vietnam (now Investment Law); organizations, foreign individuals operating business in Vietnam but do not establish a legal establishment in the United States. Vietnam.

4. Individuals, households, independent business people and other subjects have manufacturing, business, imports.

5. Organization, individuals who produce business in Vietnam buy services (including the case of purchase of services tied to the goods) of the foreign organization that does not have a permanent basis in Vietnam, the overseas individual is subject to non-resident subjects in Vietnam, the organization, the The buyer of the service is the taxpayer.

The regulation of permanent grounds and non-resident subjects made the law on corporate income tax and the law on personal income tax.

What? 4. The GTGT tax object

1. Product cultivation (including crop production), livestock, fisheries, seafood farming, fishing, fishing, fishing, fishing, fishing, fishing, and food production, fishing, and export.

New products through the conventional scheme are new products that are cleaned, exposed, dried, peeled, cut nuts, cut, salted, refrigerated, and other forms of preservation.

For example 1: exposure, drying, peel, seed separation, cutting of crop products; cleaning, drying, drying, salted, marinated in aquacal products, seafood farming, fishing, and other fishing.

2. The product is a pet breed, cultivar cultivar, which consists of seed eggs, breeding animals, seeds, seeds, branches, tubers, semen, embryos, genetic material in cultivated, imported, and commercial business. A pet-like product, like a GTGT-based non-taxable plant, is a product due to its imports, a commercial-like business registry, a crop-like plant. For products to be livestock breeds, the breed is a standard state-based crop, the quality of which must meet the conditions specified by the state.

3. Ty, water consumption; plowing, indiscriminate; canals dredging, domestic ditches serving agricultural production; agricultural product harvesting.

4. Salt products are produced from sea water, natural mining salts, refined salts, iodine salts, which form the main chemical formula NaCl.

5. State-owned housing sold by the State for a lease.

6. Transfer of Land Use.

7. Insurance includes: life insurance; health insurance, human accident insurance, school insurance and related insurance services; livestock insurance, crop insurance, and other agricultural insurance services; Reinsurance.

8. Financial Activity:

a) The credit-level service provided by the credit organizations includes the forms:

-Loan.

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

-To the bank.

-Financial leasing;

-Credit card release;

-factoring in the country; factoring in international payments to banks allowed to implement international payment;

-Other forms of credit under the rule of law.

The property used to ensure a GTGT taxpayer's loan or has been transferred ownership to the lender when sold to the GTGT tax, except for the case that the goods are not subject to an increased value tax in this Article 4.

Example 2: The case of a chain-mortgage A mortgage, the equipment machinery to borrow capital at Bank B. End of the loan term under the credit contract, Company A is unlikely to pay the debt, Bank B sold the property to guarantee the loan (even the case transferred power). or have not transferred ownership of the property to Bank B) in order to recover the debt the property belongs to the GTGT tax subject.

b) The stock business includes: stockbroker, securities, securities, securities, securities investment, securities investment management, securities investment fund management, portfolio management, securities portfolio management, securities portfolio management, securities portfolio management, securities portfolio management, securities portfolio management, securities portfolio management Stock, market organization service of the department or stock exchange centers, services related to registered securities, registered at the Vietnam Securities Archive Center, for customers to borrow money to make a fund-signed transaction, the pre-sale application of the stock exchange. In the United States, there are other services under the Ministry of Finance.

The operation provides information, the sale of the share price of the issuing organizations, the technical support of the online stock exchange of the Stock Exchange.

c) The capital transfer includes the partial transfer of a portion or the entire amount of capital that has invested, including the case of selling the business to other businesses to produce business, stock transfers and other forms of capital transfer according to its regulation. the law.

d) Sell the debt.

Foreign business.

e) derivative financial services including interest rate swaps, term contracts, futures contracts, purchasing power, currency sales, and other derivative financial services by law.

9. Medical services, veterinary services, including medical treatment, healing, disease prevention, and livestock services, planning services, health care services, rehabilitation of patients.

Health services include the transport of sick people, the health care rental service, the hospital bed of medical facilities; tests, screenings, scans, blood, and blood preparations used for the sick.

The case in the health care package (prescribed by the Ministry of Health) includes the use of a cure for the medication, the proceeds from the medical treatment package are also subject to the non-taxable GGTGT.

10. Postal Service, utility telecommunications and Internet access to Government programs; Postal Service, telecommunication from foreign countries into Vietnam (afternoon).

11. Public service service on sanitation, street drainage and residential areas; maintenance of zoos, gardens, parks, street greens, public lighting; funeral services. The services indicated at this point do not differentiate the cost of the pay. Specific:

a) Public service service on hygiene, street drainage and residential areas provided to the organization, individuals including collection operations, cleaning, shipping, garbage disposal and waste disposal; drainage, sewage treatment; pumping, transport, and sewage treatment, phosphor; Sanitation, sewage drainage; cleaning up public toilets; maintaining sanitation at home-and-collecting toilets, transporting other waste disposal.

Where the business facility provides services such as office cleaning services, cleaning houses, this service is subject to a GTGT tax subject.

For example 3: B Company Limited provides an office cleaning service for unit C, providing a corridor cleaning service, staircases for H condomes, which are subject to a GTGT tax subject.

b) Maintenance of zoos, gardens, parks, green trees including management activities, tree planting, tree care, bird protection, zoos in parks, zoos, public areas, national forests, national parks.

c) Public lighting including street lighting, alley, neighborhood in residential areas, gardens, parks.

d) Funeral service of facilities with a funeral service business including funeral home rental activities, car service cars, burial, cremation, burial.

12. Maintenance, repair, construction of the people's contribution capital, humanitarian aid to cultural, artistic, public service, infrastructure and housing for social policy objects.

The case has a source of capital other than the people ' s contribution (including contributor, organization funding, individuals), humanitarian aid that other capital funds not exceeding 50% of the total capital used for the work the subject is not subject to tax. is the entire process value.

Social policy objects include: people with the law on the law of the public; the social protection object benefits from the state budget; poor, poor, and other cases by law.

13. Teaching, teaching pursuits including teaching foreign languages, learning; teaching, singing, painting, music, drama, circus, sport, sport; young people and teaching other professions to train, fostering cultural proficiation, professional knowledge, and education. Oh,

In the case of teaching facilities from preschool to high school collecting money, money transfers to students and other revenues in the form of income, the cost of the money, the money to receive students and the donations, the household is also available. It's a non-tax subject.

The income in the residence of students, students, students; training activities (including the enforcement of the exam and the certification process only in the training process) provided by the training facility of the subject of the non-taxable GTGT. The case of the service offering and the certificate is not attached to the training, which is subject to the GTGT tax subject.

14. Radio broadcasting, broadcasting by state budget capital.

15. Published, imported, published newspapers, magazines, monophyll, political books, textbooks, textbooks, legal texts, scientific books, books, books, books, books, books, books, books, books, books, books, books, posters, images, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books, books the tape or disk, recording, electronic data; printing money.

Newspapers, magazines, monophyll, including media coverage, magazines, professional news.

The political book is the political line propagation of the Party and the State that serves political duties according to the subject, subject, serving the anniversary, the traditional day of institutions, levels, sectors, local; statistical types, declaration of political and political statements. The movement of good people is good; the book in speeches, the study of the leaders of the Party and the State.

Textbooks are books used for teaching and learning in all levels from preschool to high school (including reference books for teachers and students in line with educational program content).

The curriculum is used for teaching and learning in universities, colleges, professional and vocational high schools.

The book of law is a book in the law of the law of the State.

Science-engineering books are books used to introduce, guide scientific knowledge, direct relation to manufacturing and the sciences, engineering.

Books in ethnic minority include books in the bilingual and ethnic minority.

Paintings, photos, dynamic propaganda posters are paintings, photos, posters, leaflets, folding sheets for propaganda purposes, dividends, slogans, photo leaders, Party, Flag, Flag, Flag, Flag.

16. Transport of public passenger by bus, tram is to transport public passengers by bus, tram according to inner city lines, in the municipality and adjacent suburbs by the provisions of the Ministry of Transport.

17. The goods of the type in the unproduced water are imported in the following cases:

a) Machines, equipment, imported materials for direct use for scientific research, technological development; and the development of the field.

b) The machinery, equipment, spare parts, specialized transport and supplies need to be imported for exploration, oil fields, and gas.

c) The carrier (including the flying boat engine), the rig, the domestic ship of the unproduced water imported the fixed assets of the business, the foreign lease used for manufacturing, business, including the case of imports and renting.

To determine the goods of the non-tax GGTGT subject in the prescribed import at this paragraph, the importer must be presented to the customs authority of records according to the Ministry of Finance ' s guidelines for customs procedure; inspection, customs supervision; export tax. The import tax and tax management for export goods, import.

The catalogue of machinery, equipment, supplies of the domestic type produced to make a distinguished basis for the type in unproduced water needed to import its use directly for scientific research and development of technology; Machine Catalogue, Equipment, and Machine Development. substitution parts, specialized transport and domestic supplies in the country produced as a distinction base with the type in unproduced water that is required to be imported for exploration, oil field development, gas, and gas. fly, the rig, the domestic ship in the water produced as a separate facility with the type in unproduced water that needs to be imported. a fixed asset of the business, outsourcing of foreign use for manufacturing, business and for leasing by the Department of Planning and Investment.

18. Weapons, Defense, Security, Security.

a) Weapons, the specialized gas that serves the defense, security according to the Ministry of Arms, the financial climate that serves the defense, the security of the Treasury, and the Ministry of Public Security and the Ministry of Public Security.

The weapon, the specialized gas that serves the defense, the security of the object that is not subject to the increased value tax must be finished products, synchrony or parts, components, specialized packaging for assembly, complete product preservation. In the case of weapons, defense, security, and security, the defense of the Ministry of Defense, the Ministry of Public Security, is subject to the non-tax GGT.

b) Weapons, gas (including supplies, machinery, equipment, parts) specialized in service to the defense, imported security is exempt from import duties under the provisions of the export tax law, import or import duties according to the annual quota received by the Prime Minister. The government's approved.

Records, procedures for weapons, imported gas are not subject to a GTGT tax in the imported suture by the Ministry of Finance for customs procedures; inspection, customs oversight; export taxes, import duties and tax management for export goods, import and export taxes. -No.

19. Goods and imports, services sold to organizations, individuals for humanitarian aid, aid not reimbursable in the following cases:

a) Goods imported in the case of humanitarian aid, aid not reimbursable and must be confirmed by the Ministry of Finance;

b) A gift to the state agency, political organization, political organization-society, social political organization-profession, social organization, social organization-profession, the armed unit of the people, according to the law of gifts, gifts;

c) A gift, a gift to the individual in Vietnam, according to the law of gift, gift;

d) The use of the organization, the foreign individual according to the standard of diplomatic immunity according to the provisions of the law of diplomatic immunity; the goods of the Vietnamese who settled abroad when the water was carried.

The line carries a person in the standard of tax-free baggage;

The value of imported goods is not subject to a GTGT tax in the import of the imported taxon in accordance with the import tax exemption provided by the export tax law, the import tax, and the execs of the execs.

The organization's imports, individuals of the diplomatic immunity subject to the diplomatic immunity ordinance, are subject to the non-tax object GTGT. With the exception of diplomatic immunity, Vietnam's service with a GTGT tax is subject to a tax refund in accordance with Article 7 of this Article 18.

Subject, merchandise, case procedure to benefit the guided GGTGT tax exemption at this does according to the Finance Ministry 's guidance on the GGTGT tax refund for the diplomatic representative body, the organization' s agency and representative body of the organization. The international community in Vietnam.

e) Goods, services sold to organizations, foreign individuals, international organizations for humanitarian aid, non-reimbursable aid to Vietnam.

The procedure for international organizations, foreigners buying goods, services in Vietnam to humanitarian aid, aid not reimbursable for Vietnam is not subject to the GTGT tax: international organizations, foreigners must have text sent to the sales base, which notes the following: The name of the international organization, foreigners buying goods, services to humanitarian aid, aid not reimbursable to Vietnam, the number or value of the goods purchased; confirmed by the Ministry of Finance for this aid.

When sales, the business base must create a bill by law on the bill of invoicing, on the invoice it is clear that the sale to the organization, the foreign individual, the international organization for non-reimbursable aid, the GTGT tax does not charge GTGT taxes and document storage. of the international organization or the representative agency of Vietnam to make a tax manifest. In the event of an organization, foreign individuals, international organizations buying goods, services in Vietnam for non-reimbursable aid, a GTGT-based humanitarian aid is in the case of a tax refund in accordance with Article 6 Article 18.

20. Goods of goods transfer, transit through Vietnamese territory; imported goods, reexports; exports of exports, reimports; raw materials, imports for production, household goods export, export contracts signed to the country. Out;

Goods, services are purchased between foreign countries and non-tariff districts.

The non-tariff zone includes: the manufacturing sector, the manufacturing business, the tax vault, the tax ward, the foreign affairs warehouse, the special trade economy, the trade zone-industry and other economic zones established and enjoyed tax incentives such as the area. The President of the Prime Minister. Trading relations between these areas with the outside are export, import and export relations.

The case, procedure to identify and dispose of the GGTGT tax not in these cases performs under the guidance of the Ministry of Finance on customs procedure; inspection, customs oversight; export taxes, import duties and tax management for export goods, import and export duties. -No.

21. Transfer of technology under the provisions of the Law Transfer Act; transfer of intellectual property rights under the provisions of the Intellecintellectual Property Law. In the case of technology transfer contracts, transfer of intellectual property is accompanied by machine transfer, equipment, the non-tax-taxable object GTGT on the part of the technology value, the ownership of transfer intelligence, transfer; the case is not available. Separately, the GTGT tax is calculated on both the value of the technology, the ownership of the intellectual transfer, the transfer, the machinery, the equipment.

Computer software includes software products and software services by law.

22. Gold imports of bullion, pieces and gold that have not been made into cosmetic products, jewelry or other products.

Gold in the form of bullion, pieces and unproduced gold are determined by law on management, business of gold.

23. export products are resource, unprocessed mining minerals.

Resources, unprocessed mining minerals are unprocessed minerals, minerals that have not been processed into other products, including minerals that have been able to go through, recruit, grind, grind, handle the increase of the content, or the resource that has passed the cut, split.

For example 4: A business base A exports natural stone products in the form of blocks of blocks, shale products export natural stone products belonging to the non-taxable GTGT.

For example, 5: A B business facility exports a grain of white limestone and powder form, a grain white limestone product and a GTGT-free export powder form. Where the business base is exporting super-finely powder (according to the standard of the competent organ), the super-smooth ice powder has acid-coated powder, these products are identified as the processed products into another product when exports are not subject to the object. Not a GTGT.

24. artificial products used to replace the body parts of the disease, including the product being a permanent transplant department in the human body; crutches, wheelchairs and other specialized equipment used for disabled people.

25. Goods, service of the business individual has a lower monthly income than the general minimum wage imposed on the organization, domestic business under the Government 's regulation on the region' s minimum wage for workers working in the company, and the government. Businesses, businesses, co-workers, cooperative organizations, farms, households, individuals and other organizations of Vietnam are employed by employers.

26. The goods, the following services:

a) Goods that sell duty-free in duty-free sales shops under the Prime Minister ' s provisions.

b) The national reserve is sold by the national reserve body.

c) The activities have the toll, the state ' s fee under the law of fees and fees.

d) Rà bomb mines, explosives made by defense units made to buildings invested in state funding.

The goods in the area are not subject to the prescribed GTGT tax in accordance with this Article if the use of the use must be published, the filing of the imported GGTGT tax in accordance with the customs authority of the customs post. The organization, the individual selling the goods to the domestic market must prescribe, pay the GTGT tax with a direct management tax authority.

What? 5. The cases do not have to manifest, charging GTGT taxes

1. Goods, services are provided by the taxpayer in Vietnam outside Vietnam, except for international transport activities that the transport leg has a point and destination abroad;

In the case of business facilities providing services (except for export services) that supply operations just took place in Vietnam, which just took place outside of Vietnam, this service was subject to increased value tax on the value of the contract made in Vietnam, except for the service. the case provides insurance services for imported goods.

For example, 6: Company A and Company B (which are Vietnamese businesses) sign oily oil sales contracts. Company A buys the oil of the companies in Sin-ga-po, then sold to Company B in the Sin-ga-po Sea port, the Company A does not have to manifest, charging GTGT taxes on the oil sales.

For example, 7: Company D signs an art demonstration organization in the Netherlands with X unit as the state governing body of Vietnam. Company D does not have to manifest, charging GTGT taxes on the revenue received from the organization of the organization performing the above art.

For example, 8: Company B signed with Company C on the provision of consulting services, surveys, design for investment projects in Cambodia's Cambodia (Company B and Company C). The contract has the development of implementation services in Vietnam and the services made in Cambodia, the B Company does not have to manifest, compute the GTGT tax on the portion of the service done in Cambodia, for the portion of its service revenue in Vietnam. Company B must manifest, the GTGT tax on the rules.

For example, 9: Y Insurance Company (which is Vietnam Business) signs a contract to provide an insurance service to the imported goods of X Company Limited from France to the warehouse of X Corporation in Vietnam. The Health Insurance Company does not have to enlist, charging GTGT tax on revenue from the insurance contract for imports of imports with X Company Limited.

2. Compensation Payments, bonuses, support money received, transfer of the right to emissions and other financial revenues, except for the non-profit loan interest being the credit organization received.

The business base receives compensation for compensation, bonuses, assists, money transfers, and other financial revenues. For the business of money, the purpose base is to testify from the money.

In the case of goods and goods, the compensation facility must be invoking a bill as for the sale of goods, services; and the basis of the declaration of compensation, the deduction by regulation.

Example 10: The VC stock company contracted to the T-Loan Business for a period of six months and was given a deposit of interest. The VC holding company must prescribe the GTGT tax on interest from the loan contract.

For example, 11: P&C Company Limited receives interest from purchasing bonds and dividends from the purchase of shares of other businesses. The P&C Limited Company does not have to enlist, paying the GTGT tax on interest from the purchase of bonds and dividends received.

For example, 12: Enterprise A received damages due to the cancellation of a B-business contract of 50 million co-workers A certificate from the collection and not prescrip, paying the GTGT tax on the amount above.

For example, 13: Business X's purchase of Y business, the X business is prepaid to the Y a money business and is paid by the business Y to the previous advance the X business is not prescribable, paying the GTGT tax on the receiving interest.

For example 14: Business X sales for business Z, the total payment price of 440 million. According to the contract, the Z business pays slow for three months, the rate of return is 1% /month of the total payment of the contract. After three months, the X business received from business Z total cost payment of $440 million and the slow interest rate of 13.2 million (440 million x 1% x 3 months), the X business is not prescrip, paying GTGT taxes on loans. This is $13.2 million.

3. Organization, individual manufacturing, business in Vietnam to purchase a foreign organization ' s service without a permanent basis in Vietnam, overseas individuals are subject to non-resident subjects in Vietnam such as: repair of transport, machinery, equipment (including the company). Supplies, spare parts); advertising, marketing; investment and commerce promotion; the sales brokerage, the provision of services; training; postal service sharing, international telecommunication between Vietnam with foreign countries that these services are made outside of Vietnam. Male.

4. Organization, non-business individuals, not a GTGT taxpayer, are not prescribable, valuing the value added when selling the property, including the case of the sale of assets being used to secure loans at banks, credit organizations.

For example, 15: Mr. A is a non-business person selling a 4-seat 4-seat car for Mr. B for a price of 600 million, a non-statistically, the GTGT tax on the number of cars sold.

For example, 16: Mr. E is a non-business individual who consults a four-seat car for the VC bank to borrow money. By the time of his contract payment, Mr. E did not pay the VC bank, so the property was a semi-commercial mortgage to revoking the debt, the proceeds from the sale of the above-approved automobile, the GTGT tax.

5. The fixed asset is in use, which has made a depreciation of depreciation when transferred to a value written on the accounting book between the business base and the member units due to a business facility owning 100% of capital or between member units due to a business facility. 100% ownership of the capital for manufacturing operations, sales business, GTGT taxable services are not invoicing and prescriing, the GTGT tax returns. A business facility has a decision-making assets or Executive Order that is accompanied by a property source file.

Where the asset is when the transfer has made a reassessment of the asset value or the transfer to the goods business production facility, the service is not subject to the GTGT tax, prescribes, the TGTGT, as prescribed.

6. Other cases:

The business base does not have to manifest, pay taxes in the following circumstances:

a) Contributs to assets to establish a business. The property that contributes to the business must be: the receipt of business production, joint venture capital, link; the receipt of asset pricing of the Council of Financing of the capital (or the organization's valuation text with a specified valuation function). the law of law), accompanied by a file on the origin of the property.

b) The transfer of the property between the accounting units depends on the business; the transfer of the asset upon division, separation, merge, mergers, transformation of enterprise type. Asset transfer between the accounting member units depends on the business base; the asset that runs when divides, merge, merge, merged, converting the business type, the business base has the asset-run assets. product, accompanied by a property source profile and not a single export.

Where the asset transfer between independent accounting units or between member units has full legal status in the same business base, the business base has the asset to export the single GTGT and manifest, paying the GTGT tax accordingly. regulation, except for the exception of a five-paragraph clause.

c) The third person of the insurance operation.

d) The revenues were not related to the sale of goods, services of the business facility.

Sales of goods, sales of dealers and rose revenues were enjoyed from a sales agent's value of the value of the company's commission: postal, telecom, lottery ticket sales, plane ticket, car, train, ship, ship. international load; the dealership of aviation, maritime services that applies a 0% GTGT tax rate; the sales agent.

e) Sales of goods, services and sales of the rose commission enjoyed from sales of goods sales, the service of the non-taxable GTGT.

Chapter II

BASE AND TAX.

Item 1

TAX BASE

What? 6. Tax base

The increased value tax base is tax and tax rates.

What? 7. Tax Prices

1. For goods, services produced by the manufacturing facility, the business of sale is a sales price that has not yet had a GTGT tax. For goods, the special consumption tax service is the sale price that has a special consumption tax but has not yet had a GTGT tax.

For goods that are subject to environmental protection, the price of sale has an environmental protection tax, but no value added tax; for goods that have been subject to a special consumption tax, just under the environmental protection tax is the sale price that has a special consumption tax, tax. the environment but no value added tax.

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

Where the import of imported goods is exempt, reducing the import tax, the value of the GTGT tax is the import price (+) with the import tax determined by the tax rate having to submit after it has been exempt, decreased.

3. For products, goods, services (including external purchases or by the self-produced business facility) used to exchange, vote, donate, give, pay on the salary, be the GTGT tax price of the goods, service of the same type or equivalent at the same time that the operations arise. All right.

For example, 17: Unit A produces an electric fan, which uses 50 fan products to trade with a B-based base for iron iron, the sale price (without a tax) of 400,000 copper. The value of the GTGT tax is 50 x 400,000 copper = 20,000,000.

Separately, the invitation to the invitation (on the invitation notes not to collect money) saw the artistic performances, fashion shows, beauty contests, and models, sports competitions held by the state authority under the authority, the value of the tax was determined. by zero (0).

The organization's organization performs self-determination and self-responsibility for the number of invitations, lists of organizations, individuals on which the basis of the vote, donated the invitation before the performance of the show, compete in sports. The basis of fraudulent behavior that still collects money for invitation is processed under the law of tax management.

For example, 18: The X Stock Company is licensed to license the contest " Vietnam Beauty Year 20xx", in addition to the number of printed tickets to sell money to the audience, the Company has printed several invitations to vote, giving no money to invite some delegates to attend and attend. For the competition, the number of these invitations has a list of organizations, individuals. When the value of the value increases, the tax price for the number of invitations, the given is determined by zero (0). The case for the tax agency to find the X Stock Company still collects money when it comes to offering the invitation, the X Stock Company is processed under the law of tax management legislation.

4. Tax value on products, goods, internal consumer services, and more.

For products, goods, business base services or products used for business operations consumption (internal consumption), it is the GGT tax price of the product, goods, service of the same type or equivalent at the time of the delivery of the product. consumption of goods, services. The business base is enumerated, deductible to the single-consumer GTGT invoice used for the production of goods business, the GTGT taxable service.

Internal rotation goods such as cargo exports to internal warehousing, private export, selling finished products to continue manufacturing process in a manufacturing facility, business is not calculated, paying the GTGT tax.

For example, 19: Unit A produces an electric fan, using 50 fan products installed in the production, selling price (not having a GTGT tax) of 1,000,000 shares per vehicle, the GTGT tax rate is 10%.

The value of the GTGT tax is 1,000,000 x 50 = 50,000,000.

The unit's mapping unit GTGT accounts for a GTGT tax of 50,000,000, the GTGT tax is 5,000,000. Unit A is listed, tax deductible for internal consumption of internal consumption.

For example, 20: The garment production facility in B has a fiber workshop and a sewing workshop. The B-fiber base of the fiber from the fiber workshop for the sewing workshop to continue the production process, the B base is not calculated and pays the GTGT tax on the yarn for the sewing workshop.

For a business base that uses goods, internal consumer services catering to business production such as transport, aviation, rail, telecommunications, non-GTGT revenue output, business base must have a specified text of the object. And the degree of control of the service of the service of internal use by authority.

5. For property leasing activities such as rent, offices, workshops, warehouses, marinas, beaches, transport vehicles, machinery, equipment is the amount of rent that has not yet had a GTGT tax.

In the form of rent in the form of a pre-rent or prepaid form of rent for a lease term, the tax price is a return payment or advance payment for the lease term of the GGTGT tax.

The case for hiring machinery, equipment, foreign transport of the domestic domestic type of unproduced water was left to rent, the price of tax except for the rent to be paid to foreign countries.

The price for the lease of the property due to the parties of the agreement is determined by contract. Where the law is regulated by the cost of the lease, the rent is determined within the scope of the specified price frame.

6. For goods sold in the form of a payout, the slow return is the price at the cost of a paid return of a GTGT tax of that commodity, which does not include the pay-payer, the slow return.

For example, 21: The 100 cc car-selling car business company, the cost of selling no GGTGT tax is 25.5 million copper/aircraft (of which the sale price is $25 million, the payout is $0.5 million) the value of the GTGT tax is 25 million.

7. For the industrialisation it is a public price on a subsidiary contract that has not had a GTGT tax, including public money, cost of fuel, motivation, other side materials and other costs that cater to the household goods.

8. For construction, installation, which is the value of the work, the work category, or part of the work that does not have a GTGT tax.

a) The case of construction, the installation of the prototype of the material is the construction price, the installation includes both the raw material value of the GTGT tax.

For example, 22: The Company built B bids to build construction including raw materials value, the total value payment of a GTGT tax of 1,500 million copper, in which the value of a GTGT tax is 1,000 million, the value of the GTGT tax is. 1,500 million.

b) The case of construction, installation of no raw materials, machinery, equipment, tax pricing is the build value, installation does not include the raw material and machinery value, the GTGT-based device.

Example 23: The Company Building B bids construction of the building not bidding for construction supplies, the total value of a GTGT tax is not a result.

The $1,500 million, the raw materials, built by the investment owner A, has not had a GTGT tax of $1,000, and the value of the GTGT tax in this case is 500 million copper ($1,500 million).

c) The construction case, the installation of the payment execution in the work category or the building volume value, the completion of the table completion is the value in accordance with the work category value or the volume volume value completion of the untaxed table. GTGT.

For example, 24: The textile company X (known as the A) hires the Y Building Company (called the B side) which makes the installation of the construction of the production workshop.

The total cost of a GTGT tax is $200 billion, of which:

-Build value: $80 billion.

-B-side device value provided and installed: 120 billion copper.

-The GTGT tax 10%: (80 billion + 120 billion) x 10% = 20 billion copper.

-The sum of the right to the right payment is: 220 billion dollars.

-Side:

+ Receiving the workshop, the accounting increased the value of TSCE to calculate the depreciation of 200 billion dollars (the non-tax value GTGT)

+ The $20 billion GTGT tax money is milled, deductible to the output tax of the sales goods or the prescribed tax refund.

In the case of the A-out, the exchange, and the acceptance of the payment for B side according to each section of the work category (assuming the value of the 80-billion co-production, the table and the pre-payment of the payment first), the value of the GTGT tax is 80 billion.

9. For real estate business activity, the tax price is the property transfer price minus (-) the land price is minus to calculate the GTGT tax.

a) The land price is subtracted to calculate the specific GGTGT tax as follows:

A.1) For the case of the State of the Land to invest infrastructure building for sale, land prices are subtracted to calculate GTGT taxes including money using land to submit state budgets (not counting land use exempt, decreased) and the cost of compensation, the solution said. You know, we're going to have to do this.

For example, 25: In 2011 the real estate business A was used by the State to invest in building infrastructure construction facilities for sale. Land use has to be submitted (excluding the free use of land, excluding the cost of the free release by the approved authority) of 30 billion. The project is reduced by 20% of the amount used by land.

The amount of compensation, the release of the face by the approved method of 15 billion.

The total value of the land is to be defined as follows:

-The free land use is: 30 billion x 20% = 6 billion (copper);

-The money using the land must file a state budget (not to tell the money using land exempt, down) is: 30 billion-6 billion-15 billion = 9 billion (copper);

-The total land price is subtracted to calculate the GTGT tax that includes the use of land to submit a state budget (not to account for the use of the land provided for granted, decreased) and the cost of the free release is: 9 billion + 15 billion = 24 billion (copper). The total amount of land is allocated to the number of m2 of land allowed for business.

A.2) The case for auction of the country ' s land, land prices are subtracted to charge the increased value of land to the auction;

A.3) The land lease case to build infrastructure, build houses for sale, land prices are subtracted to charge value-added taxes as land rent must submit state budgets (excluding land rent exempt, decreased) and compensated compensation costs, free-to-face release. Rule law.

A.4) The case of business base receiving transfer of land use by organizations, individuals, land prices are subtracted to calculate the GTGT tax at the time of the transfer of land use including the infrastructure value (if any); the business base of the land. is not enumerated, the first GTGT tax deduction of the infrastructure that is calculated in the value of land use is not subject to the GTGT tax. Where the price of land was not determined at the time of the transfer, the land price was subtracted to calculate the value of the rising value of the land by the Provincial People's Committee, the central city of the Central Committee stipulated at the time of the signing of the transfer.

For example, 26: In July 2011 Company A received a transfer of 200m2 of land from individual B for 6 billion copper, the Company A contracts to transfer land rights to the use of the land, which is consistent with the law of the land, certificates from payment of money to the individual. It's $6 billion. The company A does not invest in this land, in September 2012 Company A transfer of the right to use the land purchased from the individual B stated above the price of 9 billion, the land price is subtracted in the value of the value of the GTGT tax at the time of the transfer of the transfer (6 billion dollars).

For example, 27: November 2011, A received 300m2 of land shipped with a B-person factory at a cost of 10 billion and there was not enough paperwork to determine the price of land at the time of the transfer. By April 2012 Company Limited A transfer of 300m2 was worth 14 billion yuan, the land price was subtracted to charge the increased value of land, the Central Committee of the Central Committee, the Central Committee of the Central Committee, at the time of the transfer. November 11, 2011).

Example 28:

In September 2011 Company B purchased 2000 m2 of land which had a partial infrastructure from the real estate business company A total payment price of 62 billion (of which the land price was not taxable GGTGT was 40 billion copper, 20 million copper/1m2).

On the Company A record:

-The transfer price has yet to tax GTGT: 60 billion

-The land prices are not tax-free GTGT: 40 billion

-GTGT tax on infrastructure: $2 billion

-Total payment: 62 billion.

Company A must prescribe a GTGT tax to submit as follows:

GTGT tax must submit = GTGT Tax output-The first GTGT tax is deductible

Assuming the first GTGT tax in order to build the Company ' s infrastructure A 1.5 billion co-qualified to deduct then:

GTGT tax must submit = 2 billion-1.5 billion = 0.5 billion

Company B continued to build infrastructure and built 10 villas (area 200 m2/villa) for sale. The total number of GTGT tax inputs to build the villa is 3 billion.

On April 1, 2012, the Company B signed a contract to sell the 01-year-old mansion to a customer C, a transfer price of 1 home without a GTGT tax of 10 billion, the land price is unless it is determined to determine the value of a GTGT tax on the 01 house.

-The value of land use (not including infrastructure value) at the time of receiving the transfer from the Company A to 01 villas: (20 million x 200 m2 = 4 billion (bronze)

-The allocation infrastructure value for the 01 villas is:

(20 billion: 2000 m2) x 200 m2 = 2 billion (copper)

-The value of land use (including the value of the infrastructure) at the time of the transfer from the Company A is unless it is determined that the tax value of the 01 villas sold is: 6 billion copper.

On the Company B invoice:

-Price transfer price 01: $10 billion

-The land price is not subject to GTGT taxes: 6 billion dollars

-GTGT tax is 0.4 billion copper [(10 billion -6 billion) x 10%]

-Total payment: 10.4 billion

Suppose that in the month Company B sold out 10 villas. When the Company B prescribes, the GTGT tax, the number of tax GTGT must submit = the number of the output GTGT tax-the input tax is deducted = 0.4 billion x 10 base-3 billion = 1 billion copper.

The value of the GTGT tax on the value of the infrastructure on the receipt of receipt from the Company A for 10 villas is 2 billion unmilled, deductible.

A.5) The case of the real estate business facility implemented in the form of construction-transfer (BT) in exchange for land-based construction, the land price is subtracted to calculate the GTGT tax at the time of the BT contract signing by law.

b) The case of construction, infrastructure business, house construction for sale, transfer, or leasing, the value of the GTGT tax is the amount obtained by the progress of the project or the process of collecting money in the contract.

10. For agent activity, the brokerage of goods and services, the trust of the export of cash or commission money, the tax price is the public money, the money rose from these activities has not yet had a GTGT tax.

11. For goods, the service that is used to the payment of payment notes is that the price of a GTGT tax such as stamps, shipping tickets, the architectural lottery ticket ... the price of no tax is defined as follows:

GTGT =

Payment prices (ticket sales, stamps ...)

1 + tax rate of goods, services (%)

12. For the electricity of the Vietnam Electric Power Corporation, the value of the GTGT tax to determine the local GGTGT tax number where the plant was charged with 60% of the previous year ' s average commercial electricity sale, which has not included a price tax. It's an increase. The previously undetermined case of the cost of the sale of the previous year's commercial electricity was not below the price of the previous year's average merchant corporation. When it was determined that the sale price of the previous year's trade, the difference in terms of regulation of the month of the month was officially priced. The valuation of the previous year's annual sales price was not more than 31/3 of the following year.

13. For casino service, award-winning video games, business-based entertainment business, is the amount of proceeds from this activity that includes a special consumption tax minus the amount paid to the guests.

The tax price is calculated according to the following formula:

Tax value =

The proceeds.

1 + tax rate

Example 29: The casino service business in the tax period has the following data:

-The amount of money earned by the exchange for the customer before playing at the cash register is: 43 billion dollars.

-The amount of return for the customer after playing is: 10 billion dollars.

The amount of the real business base: 43 billion copper-10 billion dollar = 33 billion

The 33 billion dollar amount is the revenue of the business base that has included the GTGT tax and TTB tax.

The GTGT tax price is calculated as follows:

Tax value =

33 billion

= 30 billion.

1 + 10%

14. For transport, strenuation is the cost of transport, undivided the GTGT tax, which does not distinguish the base of transport, impulsable or rehired.

15. For travel services in the form of a traveller, the contract signed with the customer at the price of the package (eat, stay, travel) the package price is determined as the cost of the GTGT tax.

The tax price is determined by the following formula:

Tax value =

Package price

1 + tax rate

The package price school includes both foreign-travel passenger fares into Vietnam, from Vietnam abroad, the expenses of eating, rest, visits, and some other foreign expenses (if there is legitimate evidence) the revenues are also available. of the customer to spend on the above allowable loans in the price (revenue) of the GTGT tax.

For example, 30: Ho Chi Minh City Tourism Company performs a travel contract with Thailand in the form of a total of 50 tourists in five days in Vietnam with a total payment of $32,000. The Vietnamese side had to cost the entire plane ticket, eat, stay, visit the agreement under the agreement program; in which private plane tickets went from Thailand to Vietnam and back up to $10,000. $1USD = 20,000 Vietnamese.

The value of the GTGT tax on this contract is defined as follows:

+ GTGT tax revenues are:

($32,000-$10,000) x 20,000 copper = 440.000,000

+ The value of the GTGT tax is:

440.000,000

$400,000,000.

1 + 10%

For example, 31: The Hanoi Travel Company makes a contract to bring tourists from Vietnam to China to collect a package price of $400 per person for five days, the Hanoi Travel Company has to pay for the Chinese Travel Company of $300 per person. The tax rate of the Hanoi Travel Company is $100 per person ($400-$300).

16. For the pawn service, the amount must be obtained from this service which includes interest receivable loan from pawn loans and other revenues that arise from the sale of the pawnshop (if any) identified as the cost of a GTGT tax.

The tax price is determined by the following formula:

Tax value =

The money must be collected.

1 + tax rate

For example, 32: The holding business company in the tax period has a pawn turnover of 110 million.

The value of GTGT tax is defined by:

110 million.

= 100 million

1 + 10%

17. For the GGTGT tax tolerance sold in accordance with the rules issued by the Publishing Law, the sale price is determined as the price of a GTGT tax to calculate the GTGT tax and the base's revenue. The cases of sale do not follow the cover price, the GTGT tax on the sale price.

18. For the printing operation, the tax price is the printing money. In the case of printing facilities that implement printed contracts, payment prices include both printed and printed currency, and the tax price includes paper money.

19. For the regulatory agent service, the grand jury of compensation, the agent for the third person to reimbursate, the agent handling a 100% compensation or commission price, the value of a GTGT tax is a public money or commission (excluding a fee). You know, the insurance business is going to be able to do, not a GTGT tax.

20. The tax price on the service supply operation that has been implemented in Vietnam, which has been implemented abroad is the portion of the service value done in Vietnam stipulated in the contract to provide services. Where the contract does not specify the value of the service in Vietnam, the tax price is determined by the rate (%) the cost of birth in Vietnam over the total cost.

For example, 33: A B-part company provides conference and survey services to the X Center, a two-part service: a conference organization in Vietnam and an academic survey in Thailand. The full value of the package service under the contracting contract is 500 million dollars; in which the value of the conference service in Vietnam is 150 million dollars; the cost of all aircraft tickets from Thailand and Vietnam (and vice versa), the cost of eating, rest, the survey survey in Thailand, according to a $350 million program.

The value of the GTGT tax is defined by (=) the service value taking place in Vietnam determined to have a GTGT/(1 + GTGT tax rate). Specifically: The GTGT tax rate is defined by:

150 million.

= 136,363,640.

1 + 10%

For example, 34: Company D provides consulting services, surveys, feasibility reports for investment projects in Laos for X Company. Total revenue has not had a GGTGT Company D received at $5 billion. The contract between the two businesses failed to determine the company's production in Vietnam and its implementation in Laos. Company D calculated the cost of implementation in Laos (survey costs, exploration) of 1.5 billion dollars and the cost of implementation in Vietnam (aggregation, reporting) of 2.5 billion.

GTGT Tax Value

= 5 billion x

2.5 billion

2.5 billion + 1.5 billion

= 3.125 billion

21. For the case of purchasing the regulation service at Clause 5 This April, the tax price is the price of payment written in the purchase contract that has not yet had an increased value tax.

22. Tax price on the goods, the service stipulated from paragraph 1 to paragraph 21 This includes the proceeds and fees added beyond the commodity price, the service the business base enjoyed.

Where the business base applies the form of a sales discount, the trade discount for the customer (if any) the value of the GTGT tax is the reduced price, which has discounted customers ' trade. In the case of rebate sales, trading discounts based on the number, goods sales, services, discounts of goods sold were adjusted on the bill of sale, the service of the last purchase or the following period. In the case of discounted money, discounting is established at the end of the rebate program (period), the sale of goods sold, and the bill of the invoice number, the amount of money, the amount of money adjusted. The base on the tuning bill, the seller and the buyer prescribes the purchase of the purchase, sale, tax output, input.

The tax price is determined by the Vietnamese. In case the taxpayer had a foreign currency, it had to be traded to Vietnam by the average exchange rate on the bank foreign currency market announced by the State Bank at the time of the revenue birth to determine the tax price.

What? 8. The time of the GTGT tax determination

1. For the sale of goods it is the time of the transfer of ownership or the right to use goods to the buyer, which does not distinguish money or has not obtained the money.

2. For the service supply is the time to complete the service offering or the time of the application of the service supply, which does not distinguish the money or uncollected money.

3. For electricity supply operation, clean water is the date of the number of electricity, water consumed on the clock to record on the bill of money.

4. For real estate business operations, infrastructure construction, house construction for sale, transfer or rental is the time to collect money according to the progress of the project or progress in the collection of deposits in the contract. The money base is obtained, the business base that performs the first GTGT tax arise during the period.

5. For construction, installation is the time of the recording, construction, building, construction volume, completion of the building, without distinction of money or uncollected money.

6. For imported goods is the time for the registration of the customs affidavit.

What? 9. Rate of 0%

1. Revenue of 0%: applicable to goods, export services; construction activities, construction of work for manufacturing enterprises; international transport; goods, service of the non-tax GTGT-free service when exporting, except for cases that do not apply the tax rate. 0% of the instructions at paragraph 3 This.

a) export goods including:

-Goods exported abroad, including export trusts;

-Goods sold into the non-tariff zone by the Prime Minister ' s provisions; the goods sold to the tax-free store;

-The cases are considered to be exported in accordance with the rule of law:

+ Public goods transition under the regulation of trade law on purchasing activity, international sales, and purchasing, selling, household goods and foreign goods.

+ Goods exported in place by law.

+ Goods exported for sale at the fair, exhibition overseas.

b) The export service that includes the service is provided directly to the organization, the individual abroad or in the non-tariff zone.

The overseas organization is a foreign organization that does not have a permanent basis in Vietnam, not a taxpayer in Vietnam;

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

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

c) The international transport stipulated at this provision includes passenger transport, baggage, international travel from Vietnam abroad or from abroad to Vietnam, or both destination and overseas, without distinction of direct transport or transport. There's no means. In the event, the international transport contract includes the domestic transport leg, and international shipping includes the domestic leg.

For example, 35: The X Transport Company in Vietnam has international shipping, the Company receives goods from Sin-ga-po to South Korea. Revenue obtained from the shipment of goods from Sin-ga-po to South Korea is the revenue from international shipping.

d) The service of the airline industry, maritime provides directly to the organization abroad or through the agent, including:

The airline service does not apply a tax rate of 0%: The service provides air feed; the service takeoffs fly; the carrier service flies; the security services protect the aircraft; screening passengers, cargo and cargo; the baggage conveyor service at the terminal; the service of the ground-based commercial engineering services. Land; service protection services; carrier-driven services; shuttle services; passenger services, boarding, boarding services; flight operations, flight services, flight attendant services, flight attendant and passenger service in the dock area; loading and counting. Cargo service, passenger service from South Vietnam (passenger service charges).

Service of the maritime industry applies a zero-percent tax: Sea navigation service; maritime navigable navigable; maritime rescue; port bridge, buoys; impulsated; forced to take off the line; open the hatch of the cargo hatch; to protect the ship's vault; count, deliver; register.

The goods, other services:

-Construction construction, construction of manufacturing.

-Goods, object services are not subject to a GTGT tax when exported, except for cases that do not apply a 0% tariff at paragraph 3 This Article;

-Ship repair service, shipping supplies to the organization, foreign individuals.

2. Conditions apply 0% tax:

a) For export goods:

-There's a contract for sale, export of export goods; contract export.

-There is evidence from the payment of goods exported through the bank and other testimonies according to the rule of law;

-There's a customs statement at the expense of these two Articles 16.

b) For export service:

-There is a contract to provide services with the organization, the individual abroad or in the non-tariff zone;

-There is evidence from the payment of the export service through the bank and other testimonies according to the rule of law;

-Having the organization's commitment abroad is a foreign organization that does not have a permanent basis in Vietnam, not a tax taxpayer in Vietnam; the country's commitment to overseas is non-resident abroad in Vietnam, Vietnam. settled abroad and outside Vietnam during the service of the service.

For carrier repair services, ships provide for the organization, foreign individuals, to be applied to a 0% tax rate, in addition to the terms of contract and certificate from the above payment, the carrier, the vessel entering Vietnam must make the importation procedure, when If you can fix it, you have to do export procedures.

c) For international transport:

-There is a contract to transport passengers, baggage, goods between the carrier and the tenant traveling in the international leg from Vietnam abroad or from abroad to Vietnam or both the destination and destination abroad in accordance with the form consistent with the rule. The law. For passenger transport, the shipping contract is a ticket. The international transportation business is carried out in accordance with the provisions of the law of transport.

-The evidence from the payment through the bank or other forms of payment is considered to be payment through the bank. For the case of passenger transport is personal, there is evidence from direct payment.

d) For the service of the airline industry, navigation:

d.1) The aviation sector ' s service does not apply a 0% tax rate made in the international non-international port area, airport, international aviation terminal and meet the following conditions:

-There is a contract to provide services with overseas organizations, foreign airlines, or request for overseas organization's services, foreign airlines;

-The evidence from the payment of the service through the bank or other forms of payment is considered to be payment through the bank. In the case of services provided to foreign organizations, non-regular foreign airline carriers, not scheduled and without contract, are required from direct payment of foreign organizations, foreign airlines.

The terms of the contract and certificate from the above payment are not applicable to the passenger service of the passenger service from the South Vietnamese port (passenger service charges).

d.2) The maritime sector service applies a 0% yield tax in the port area and meet the following conditions:

-There is a contract to provide services with the organization abroad, the merchant ship agent or the request for the service of the organization abroad or the agent of the sea ship;

-There is evidence from an overseas organization's banking payment or evidence from a ship's bank-based service payment for a service supply base or other forms of payment are considered payment through the bank.

3. The cases do not apply 0% tax rates including:

-Reinsurance abroad; transfer of technology, transfer of intellectual property to foreign intelligence; transfer of capital, credit level, securities investment abroad; derivative financial services; postal services, telecommunication, and telecommunication. (including the telecommunication postal service provided to the organization, the individual in the non-tariff zone; the provision of a mobile phone scratch card that has had codes, the denominated denominated abroad or entering the non-tariff zone); the export product is resource, mineral production. Unprepared falls into other products; goods, services provide individuals who do not register business in the non-tariff zone, except for their products. other case by the Prime Minister ' s rule;

-Gasoline, oil sold to the automobile of the business facility in the non-tariff zone in the interior;

-The automobile sells for the organization, the individual in the non-tariff zone.

-The services provided by the business base for the organization, individuals in the non-tariff zone include: renting out houses, workshops, halls, offices, hotels, warehousing; transportation services offering workers; food services (except for food supply services). industry, food service in the non-tariff zone).

-The following services provided in Vietnam for the organization, individuals abroad do not apply a 0% tariff:

+ Sports competition, performing arts, culture, entertainment, conferences, hotels, training, advertising, traveller travel;

+ Network payment services, digitization service.

Cases that do not apply a zero-percent tax rate at this paragraph apply according to the respective tax rates of goods, services upon sale, domestic supply.

What? 10. Tax Rate 5%

1. Clean water serving production and living, excluding bottled water, closed bottles, and other types of beverage, subject to a 10% tax rate.

2. Fertilizer; ore to produce fertilizers; pesticide pesticides and stimulants growth in livestock, crops.

a) The fertiliser is the types of muscle and inorganic fertilizers such as: frat, urea (urea), NPK submolecule, mixed-fertilizers, phosphates, pelicans; microbiomes and other types of fertilizers.

b) Quan to produce fertilizers are the ores as feeders for the production of fertilizers such as the Apatless ore used for the production of the parcet, the peat soil as a biofertilizer.

c) Pesticides and stimulants growth in livestock, crops.

3. cattle feed, poultry and food for other pets, including processed or unprocessed foods such as tempers, pingers, oils, fish meal, bone powder, shrimp powder, and other foods used for cattle, poultry and livestock.

4. Digging Services, canals dredging, ditches, ponds serving agricultural production; farming, care, pesticide prevention for crops; probation, agricultural products preservation (except dredging, domestic ditch-canals are regulated at 3 Article 4 of this).

The preliminary service, the preservation of agricultural products including exposure, drying, peel, separation, cutting, milling, cold preservation, saline and other forms of conservation.

5. Plant cultivation, livestock, fisheries, seafood that has not yet been processed or only through cleaning, drying, drying, peeled, separation, cutting, salting, refrigeration, refrigeration, and other forms of conventional preservation in commercial business.

Unprocessed crop products at this point include grain, rice, corn, potatoes, cassava, wheat.

6. Mbrewing of primary rubber such as ppus, pus, pus, pus; plastics; net, belt and thread to knit fishing nets including fishing nets, filaments, specialized type belts for knitting the fishing nets that do not differentiate the production materials.

7. fresh food; forestry has not been processed in commercial business, except for wood, asparagus, and regulatory products at 1 Article 4 of this.

Fresh food includes foods that have not been made nine or processed into other products, only in the form of cleaning, peel, cut, frozen, dry-exposed, but still fresh food such as cattle, poultry, shrimp, crab, fish, and other products. Seafood products, seafood. In the case of food, you have a 10% tax rate.

Unprocessed forest products include products from natural forests that exploit the group: song, cloud, bamboo, reservoirs, streams, mushrooms, magicians; roots, leaves, flowers, medicinal plants, plastics, and other types of forest.

For example, 36: A production of a fresh fish produces a seasoning of its seasoning: the fresh fish catches the cut, and then marinated with sugar, salt, solpitol, packing, and the east, and the fresh fish are not subject to a 5% tax. subject to the 10% GTGT tax rate.

8. Sugar; byproducts in sugar production, including rusty, sugarcane, mud, and mud.

9. Products with jute, papyrus, bamboo, song, cloud, structure, squeaking, snuff, leaf, leaf, straw, coconut bark, coconut skulls, dagas and other handicraps produced by agricultural ingredients produced by agricultural products produced, processed from the main ingredient, Papyrus, bamboo, song, cloud, structure, squeaks, leaf, leaf, leaf, leaf, necrosis, mycelium, tableau, carp, rope, rope, rope, rope, rope, curtains of bamboo, bamboo, bamboo, bamboo, bamboo, bamboo cones, bamboo cones, bamboo cones, bamboo sticks; bamboo sticks; bamboo sticks; bamboo sticks; cotton wool, wool; cotton, wool, and bamboo; The papers, the papers.

10. Machines, specialized equipment that serve agricultural production, including plowers, indiscriminate machines, transplants, sowers, shallowers, harvers, reunions, agricultural products, agricultural products, machines, or other pesticides.

11. Equipment, medical instruments including machines and specialized tools for medical equipment such as: types of microscopy, projection, imaging, treatment; equipment, specialized tools for surgery, wound treatment, ambulance; and blood pressure instruments, heart, circuits, instruments. Blood transfusion; injection of needles; contraceptive instruments and instruments, other medical equipment.

Cotton, ice, medical gauze and medical sanitary bandages; disease drugs, medical treatment including food drugs, drug-making, other than functional foods; battery life; medical, water treatment for the preparation of injectable drugs, transmitters; and chemical substances; used in health; hats, clothing, clothing, scalers, sacks, sacks of clothing, shoes, towels, gloves, medical gloves.

12. The instrument used for teaching and learning includes models, drawings, tables, chalk, size, com-pa and other types of equipment, specialized tools for teaching, research, scientific experiments.

13. Cultural activities, exhibitions, fitness, sports; performing arts; film production; import, release and screening.

a) Cultural activities, exhibitions and fitness, sports, except for revenues such as: sales of goods, ground rental, pavilion at the fair, exhibition.

b) Performing arts such as: lyre, paddle, repaid, ca, ca, dance, music, drama, circus; performing other arts and performing arts performing arts of theater or troupe, rowing, repaid, ca, dancing, music, theater, circus, etc. operation provided by the state authority.

c) Production of the film; import, release and film screenings, except for the products stated at the $15 Article 4.

14. Toys for children; Books of sorts, except for the non-tax GTGT tax that states 15 Articles 4 This Notice;

15. Scientific and technological services are activities that serve the research of science and technological development; activities related to intellectual property; the services of information, disseminology, application of scientific knowledge and technology and practical experience, and the development of technology. according to the scientific services contract and regulatory technology in the Law of Science and Technology, does not include online games and entertainment services on the Internet.

What? 11. 10 percent tax.

A 10% tax rate applies to goods, services are not regulated at Article 4, Article 9 and Article 10 of this.

The GGTGT tax rate states at Article 10, Article 11 is applied unionically to each type of goods, services in imported, manufacturing, macho or commercial business.

For example, 37: The garment that applies a tax rate of 10% is that the item in the import, production, household or commercial business applies a 10% tax rate.

Scrap, the scrap is recovered for recycling, reusing when the sale applies to the GTGT tax rate according to the tax rate of that item.

For example, 38: The body is a scrap of recovery from the process of production of water, and when it comes to sale, it applies to the tax rate of the body. The most common case is used as a cattle feed or fertilizer, the raw material for fertilizer production, when sold out by a 5% tax.

The business base of a variety of goods, services that have a different GTGT tax rate must give a GTGT tax on each level of regulatory tax on each type of goods, services; if the business base does not specify at each rate of tax, then charge and pay taxes. according to the highest tax rate of goods, services that the facility produces, business.

In the course of execution, if there is a case where the value tax increases at the GTGT Tax Tax Schedule in the List of Preferable Import Duties does not conform to the guidelines at this Smart, follow the instructions in this Information. The case of a GTGT tax rate applies not to the same type of imported goods and domestic production, local tax authorities and local customs authorities report on the Ministry of Finance to be promptly guided.

Item 2

TAX METHOD

What? 12. Tax-deductible Method

1. The tax deduction method applies to: the business base fulfills the accounting regime, invoicing, evidence from the law of accounting, invoicing, certificates, and registration of taxes under the tax deduction method; except for the subject applying the calculation. The tax on the GTGT is directed at this Article 13.

2. Identilocate the number of GTGT taxes to submit:

The number of GTGT taxes must be filed

=

GTGT tax output

-

The number of GTGT input is deductible

In it:

a) The number of valuations added to the output by the total value of the value of the goods, the sale of the sales records on the value added invoice.

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

Where the use of a payment certificate is the cost of a GTGT tax, the output of the GTGT tax is determined by the price of payment (-) the specified tax rate at 11 Article 7 of this.

The business base is subject to tax-deductible tax treatment when selling goods, services to charge and paying the GTGT tax of goods, services sold out. When invoking the sale of goods, services, business facilities must record the untaxed price, the GTGT tax, and the total amount of money buyers must pay. Where the invoice is paid for only payment (except for the use of a special word), without a tax and a GTGT tax, the GTGT tax of the goods, the sale of the sale must be calculated on the price of payment on the invoice, the certificate.

For example, 39: Sales of iron, steel, sales prices have not had a GTGT tax on iron F6 as: 11,000,000 shares per share; GTGT tax of 10% equals 1,100,000 tons, but when sold there are some business bills only worth selling at 12.100,000 tons. Sales were defined by: 12,100,000 s/tonne x 10% = 1,210,000 shares/tons instead of an untaxed price of 11,000,000 r/ton.

The business base must accept the accounting regime, invoicing, evidence from the provisions of the law of accounting, invoicing, testimonies. The invoice case states that the tax rate tax rate increases that the business facility has not self-adjusted, the tax authority checks, the findings are as follows:

For the sales business base, service: If the GTGT tax rate on the invoice is higher than the tax rate that has been regulated at the GTGT tax rule texts then must manifest, pay the GTGT tax according to the invoice tax; If the tax rate is The GTGT tax on the bill is lower than the tax rate that has been regulated at the GGT tax code, which must be prescribe, paying a GTGT tax tax on the regulation of a GTGT tax rate at the law of the GTGT tax.

b) GTGT input tax (=) total GTGT tax records on the GTGT bill purchasing goods, services (including fixed assets) used for manufacturing, commodity trading, GTGT taxable services, GTGT tax numbers on the certificate from the taxpayer ' s tax return or evidence from the GGTGT tax change to the foreign side according to the Ministry of Finance guidelines applicable to foreign organizations that do not have Vietnamese legal status and business foreign individuals or have a birth income in Vietnam.

In the case of goods, the purchase service is the kind of evidence that the payment of payment is the price of a GTGT tax, the base of which is based on the cost of the tax and the method of guidance at 11 Article 7 of this information to determine if the price is not tax and tax. GTGT input.

The number of input GTGT taxes is defined in accordance with the regulation of the regulation GTGT tax on Article 14, Article 15, Article 16, Article 17 of this.

Example 40: During the period, the Company A payment of input service is calculated except for the type of particular:

A total payment of 110 million copper (GTGT tax price), the service is taxable by 10%, the number of the input GTGT taxes is deducted as follows:

110 million.

x 10% = 10 million

1 + 10%

The untax price is 100 million, the GTGT tax is 10 million.

The invoice case states that the tax rate tax rate increases in which business facilities are not self-adjusted, the tax authority checks, the findings are as follows:

For the business base purchasing goods, services: If the GTGT tax rate on the bill of purchase to higher than the tax rate has been stipulated at the GGTGT tax rule texts, the tax deduction comes at the statutory tax rate at the rules of law. The GGTGT tax law; the case of the specified sale on the right seller, tax on the receipt of tax on the invoice, is deductible of the tax input tax on the invoice, but there must be a confirmation of the tax authority directly governing the seller; if the tax. GTGT tax rates on the bill are lower than the regulation tax at law-rule texts the GTGT tax deductible input tax on tax. It's on the bill.

What? 13. The direct method on the value added

1. The direct method on GTGT applies to the following objects:

a) Individuals, business households do not perform or perform incomplete accounting, invoicing, evidence of law.

b) Organization, individual foreign individuals do not follow the Investment Law and other organizations (including the economic institutions of the political organization, political organization-social organization, social organization, social organization-profession, the people ' s armed unit, the organization of the organization). And other organizations) do not perform or perform incomplete accounting, invoicing, evidence from the rule of law, except for organizations, foreign individuals who provide goods, services to conduct search, exploration, development and development activities. Oil extraction.

For organizations, foreign individuals provide goods, services to conduct search for exploration, development and extraction of oil fields, gas, Vietnam, and Vietnam responsible for deductible and submission in proportion to the Ministry of Finance. In the event of the organization, foreign individuals register, declare, tax in accordance with the deduction, the tax number has submitted in proportion to the Ministry of Finance being subtracted from the amount of taxes that must be filed.

c) Business activities for sale, gold, silver, precious stones.

In the case of business base, business, gold, silver, precious stones, and gold, silver, and precious products apply tax on these activities, according to the method of increasing value.

2. The GTGT tax determination must submit

The number of GTGT taxes must submit to the direct method on GTGT by the GTGT of the goods, the taxable-paid service (x) with a tax rate applicable to the goods, that service.

a) The increased value of the goods, the service defined by the payment price of the goods, the selling service minus (-) the payment price of the goods, the purchase service to the corresponding.

The price of payment of goods, the sales service is the actual price of sale on the bill of sale goods, services, including the GTGT tax and the revenues, the additional fees that the party sells, does not distinguish money or uncollected money.

The payment price of the goods, the purchase service identified by the value of goods, the purchase or import service, already has the GTGT tax used for manufacturing, the goods business, the corresponding GTGT taxable service.

The value added to a number of business professions is as follows:

-For manufacturing operations, business is the difference between sales and sales of goods, goods, and services for manufacturing, business. In the case of a non-fusion business facility which is used by the goods, goods, services that correspond to the sales of the goods, it is determined as follows:

Cost of goods sold out by (=) First-existence sales, plus (+) sales in the term, minus (-) period-based sales.

For example 41: A production A production facility, which in the month sells 150 products, total sales of 25 million.

The value of supplies, the external purchase material to produce 150 products is 19 million, in which:

+ Main ingredients (wood): 14 million.

+ Materials and other external purchases: $5 million.

The GTGT tax rate is 10%, the base GGT tax A must submit as follows:

+ GTGT products sold: 25 million copper-19 million copper = 6 million copper.

+ The GTGT tax must submit: 6 million x 10% = 0.6 million copper.

-For construction, installation is the number of disparities between the proceeds of construction, construction installation, program category minus (-) the cost of raw materials, the cost of capacity, transport, service, and other costs of purchase to serve for construction, installation and construction. the work, the work item.

-For transport activity is the difference between the amount of transport, the subtractable (-) the cost of gasoline, spare parts and other costs purchased out for transport operations.

-For food business activity is the difference between the proceeds of the sales of the food, the money served, and the other (-) commodity capital prices, the external buying service for the dining business.

-For the business of gold, silver, precious stones, the increased value is the difference between the sales of gold, silver, precious stones, subtraction (-) the capital price of gold, silver, precious stones.

-For the business base of the GTGT tax object in accordance with the tax deduction, gold, silver, gemstones apply the method directly on the GTGT, the base of the first GTGT tax in order to prescribe the GGTGT tax. Goods, services, business practices, and tax practices.

The unaccounted case is separately determined to allocate the input GTGT tax allocated to the respective deduction with the rate of revenue of the goods, GTGT taxable services calculated by tax deduction on total sales revenue during the period, among others. That sales of a GTGT taxable service is the entire revenue of the goods, the GTGT taxable service filed under the deduction; total revenue of goods, sales of the semester including: Sales of goods, GTGT taxable services; the annual sales of goods. The service is not subject to the GTGT tax and the difference between the sale price and the purchase price of the purchase activity, the gold, silver, precious stones (not including the difference) Negative (-)).

-For other business activities is the difference between the proceeds of business operations minus (-) the capital price of the goods, the external purchase service to carry out that business operation.

-The business base of the GTGT tax filing subject to the direct calculation on GTGT is not valued at the value of purchase assets, investments, construction of fixed assets into the goods sales, services purchased to calculate increased value.

-The case in the tax period that arise the value of the negative increase (-) of gold, silver, precious stones is calculated except for the value of the positive (+) value of gold, silver, precious stones. The absence of a positive positive value (+) or positive increase (+) value is not sufficient to offset the negative increase in negative (−), which is to be transferred to subdue the value of the following year. Ending the calendar year, the value of the negative increase (-) is not followed next year. The GTGT tax revenue base according to the March 3 /GTGT issued this message.

b) For business base (excluding businesses that apply tax deduction, passport, personal business) selling goods, services with full billing of goods, services that are sold under a regulatory regime or have sufficient conditions to determine the right sales revenue. Goods, services such as contract and payment from payment but do not have sufficient purchase invoices, the GTGT input service is defined by the kernel (x) with the ratio (%) GTGT on the revenue.

The rate (%) the value of the increased value on the revenue as the base determines the value of the increase specified as follows:

-Trade (distribution, supply of goods): 10%.

-Services, construction (except construction of material factoring): 50%.

-Manufacturing, transport, services that are attached to the goods, construction has a prototype of material: 30%.

c) Business activities; business households, business individuals do not perform or perform incomplete accounting, invoicing, certificates in accordance with the rule of law, paying tax in proportion (%) GTGT provided by the Ministry of Finance.

Chapter III

DEDUCTION, TAX REFUND

Item 1

TAX DEDUCTION

What? 14. The principle of the value tax deduction increases input

1. The first GTGT tax of goods, services for manufacturing, goods business, the GTGT taxable service is deducted all, including the uncompensated valuing of the value of the valuing goods added to the increased value.

The case of a commodity that has a natural shortage due to its rationalization in the transport process, which pumps to pour like gasoline, oil ... is manifest, deductible tax numbers. The input GTGT of the number of actual goods of natural depreciation does not exceed the prescribed rate of depreciation. The number of the first GTGT tax in the amount of depreciation depreciation exceeds deductible, tax refund.

2. Sales of the first GTGT of goods, services that use simultaneously for manufacturing, goods business, taxable and non-taxable GTGT taxes are only deductible of the shipment of inputs of goods, services used for manufacturing, goods and goods and services. the GTGT tax. The business base must pay the value of the input value tax on the deduction and not be deducted; the case does not separate, the input tax is deducted by the rate (%) between the value taxable sales increase compared to the total sales. of goods, services sold out. The goods business, taxable and non-taxable service of the monthly GTGT tax allocated the GTGT tax of the goods, the purchase service is deductible for the month, at the end of the year the business base performs the allocation of the first GTGT tax on the deduction of the year. to prescribe the input of the first GTGT tax correction that has temporarily subtracted the deduction.

3. The first GTGT tax of fixed assets used at the same time for manufacturing, the goods business, the GTGT taxable service and the non-tax GTGT tax is deductible.

The GGTGT tax input of fixed assets in the following cases is not deducted which counts at the principle of fixed assets: fixed assets that serve to produce weapons production, defense of defence, security; fixed assets, machinery, equipment, and equipment. of credit organizations, business reinsurance business, life insurance, securities business, hospitals, schools; civil ships, cruise ships not used for business purposes transporting goods, passengers, travel business, and business. The hotel.

The GTGT tax inputs of goods, the service that forms the fixed asset of the business such as the family eatologist, the mid-shift, the free housing, the dressing room, the garage, the toilets, the water tank catering to the workers working in the manufacturing sector, business. And housing, health care stations for workers working in industrial areas are deductible.

Fixed assets are cars carrying people from nine or down (except for cars used in freight business, passengers, travel business, hotels) that are worth over 1.6 billion dollars (GTGT tax prices) the number of the first GTGT tax returns to the share. The value of over 1.6 billion undeductible coins is not deductible.

4. Agricultural, forestry, agricultural production facilities, seafood with closed manufacturing organization, the resulting concentration of concentrated business production uses products in agricultural, forestry; farming, fishing, seafood, seafood and water production. Materials to continue production of the GGTGT tax-borne product (including agricultural products, forestry, fisheries that have not gone through export or processed products under the GTGT tax subject) are prescribed, the first GTGT tax deduction is served. producing business in all basic building investments, manufacturing, processing. The business base case has an investment project to continue manufacturing, processing, or having a committed document continuing to produce a GTGT taxable product, which is listed, the GTGT tax deduction from the basic building investment phase. For the first GTGT tax to arise during the XDCB investment period, the business has been prescriing, deductible, tax refund but then determined not to qualify, deduct, tax refund, the business must prescribe, adjust to the deductible GTGT tax, complete. Tax. The business case does not make adjustments, through the inspector, which checks the tax authority to find out, the tax agency will carry out the access, access, and sanctipation of the regulations. The business must be fully accountable to the law on the reported content, which is committed to accountability with the tax authority regarding the deduction, tax refund.

Where the basis of the sale of goods is agricultural products, forestry, seafood that has not been processed or new through the conventional scheme of a GTGT taxable object, the GTGT tax number of the goods, the buying service is calculated except in proportion (%) of the annual sales. is, the GTGT tax service compared to the total sales of goods, sales services.

For example, 42: Business A has a rubber tree investment project, which has a sales of the top GTGT tax in the goods, services at XDCB investment, the unproduced business as a feedstock to continue production of the GTGT taxable product (including the product). There is no export or product-borne product (GTGT) but there is a project to build a rubber-tolerant manufacturer (GTGT tax subject) and a commitment to crop production continues to make a GTGT-based product. then the Company is deductible all of the input GTGT tax.

In the case of the non-tax-taxable GGTGT business, the business is not tax deductible.

The business case uses a rubber latex that exploits the production of a GTGT tax, a portion of the sale makes the first GTGT tax deduction as follows:

-TSCE input GTGT tax (rubber tree garden, processing plant ...): the business is deducted entirely (including the GTGT tax born in the XDCB investment phase).

-The input GTGT tax of goods, services: perform deductions in proportion (%) goods sales, GTGT taxable services compared to the total sales of goods, services sold out.

5. Value tax increases in goods (including purchasing goods or goods produced by the self-produced business) that the business uses to give, vote, donate, to promote, advertise under the forms, catering to the production of goods and goods business, and services. The GTGT tax is deductible.

6. Value tax on the input of goods, services used for manufacturing, commodity business, valuing services tax increases stated at Article 4 This is calculated at fixed asset prices, raw materials value or business costs, and the value of the product. Business. Except for the following cases:

a) The increased value tax of goods, services that the business base buys into the production of goods, services provided to the organization, foreign individuals, international organizations for humanitarian aid, non-reimbursable aid stipulated at paragraph 19 Article 4 News. It ' s all deductible.

b) The value added value of goods, services used for search, exploration, oil field development to the first day of extraction or the first production date is deductible.

7. The first GTGT tax on births in the month is prescribe, deductible when determining the amount of taxes that must be submitted by that month, which does not distinguish or left in storage.

a) The business base case that develops the number of head GTGT tax on when prescribated, the unpublished invoice deduction, deducted, added deductions; time to prescribe, the maximum additional deduction is 6 (six) months, since the month of the invoice date of the invoice. Except for the guidance of this b-point.

For example 43: A Business Facility A had 01 GGTGT bills purchased on March 10, 2012. In the March 2012 tax manifold, the accounting of the missing business base did not prescribe this application, the A-listed business base, and the maximum additional deduction was the manifest in August 2012.

b) The case of the acquisition of a GTGT tax number filed in the import (including the number of GTGT taxes filed in the import certificate prior to March 1, 2012), the number of the first GTGT tax in the investment period, has not entered service. declare, the additional deduction pursues to the rule of law on tax management.

For example, 44: A B business facility paid a GTGT tax on the import of evidence from a tax filing on 1 March 2012, due to the confusion, accounting of the business that missed the testimony from this at the GGT Tax Note of the following months the B business facility was prescribed. The addition of a GTGT tax supplement filed in the import (in accordance with the tax filing) prescribed by the law on tax management.

For example, 45: The Y Business Facility paid the GTGT tax on the import of evidence from a tax filing prior to March 1, 2012, due to the confusion, accounting of the business facility that missed the testimony from this, on March 1, 2012 the accounting of the new business facility found out. There is an evidence that the B business facility is prescribe deductible of the GGTGT tax supplement filed in the import (in accordance with the tax filing) as prescribed by the law on tax management.

c) The business base case has established the sale of GTGT sales, services, but the discovery of a GTGT tax, which must create a modified application, supplematuation of the deductible deadline, the GTGT tax supplement of the purchasing business facility, the service calculated from the moment of the application of the application of adjustment, supplements.

8. The number of the input GTGT tax is not deductible, the business base is invested in the cost to charge the corporate income tax or into account of the fixed asset principle according to the rule of law.

9. The company General ' s Office, the corporation does not directly operate business and career administrative divisions such as: Hospital, Infirmary, Nursing Home, Institute, Training School ... not a GTGT taxpayer it is not deductible or complete. GTGT tax inputs of goods, services to the service of these units.

In case these units have business operations, the GTGT taxable service must register, prescribe the GGTGT tax on these activities.

For example, 46: The Office of the Corporation of the Corporation does not directly produce, business, use funding due to the operating facilities that contribute to the operation but the Office of the Corporation has a home lease (the office) the portion is not used, the Office of the Corporation must be gang-down. accounting, prescribation in private taxes for office rental activities. The GGT tax input of goods, services to the operation of the Office of the Corporation is not deductible or tax refund.

10. Value tax increases in goods, services used for activities that provide goods, non-enumerated services, valuing the value added value at Article 5 This is deducted from the whole.

For example, 47: The X Construction Corporation is building construction in Laos. In addition to the raw materials, export supplies to Laos to carry out construction work, the X Company Building X has a number of other costs in Vietnam that serve work enforcement operations in Laos as management costs, these costs have a GTGT bill (for example). With the GGTGT bills valued at 20 million or so on bank payments, the X Construction Corporation is listed, deductible the entire GTGT tax input of the above expenses.

11. The business base is enumerated, deductible the value added tax of goods, the service purchased in the form of authorisation for the organization, the other individual whose invoicing is organized, the authorized individual includes the following cases:

a) The insurance business delegated to the insured participant to repair the property; the cost of repairing the property with the supplies, spare parts with the GGTGT bill that records the insurance participant, the insurance business that performs payment for the participants to protect the property. Insurance premiums are listed under the insurance contract then the insurance business is prescried in the corresponding GTGT tax deduction with the payment insurance compensation section according to the GTGT invoice in the name of the insurance participant; the insurance compensation case is owned by the business. Insurance premiums for insured participants with value from 20 million or more have to make payments through the bank.

b) Before the establishment of the business, the founders had a proxy text for the organization, the individual who implemented a number of expenses related to the establishment of a business, goods procurement, supplies, the business being prescribed, the first GTGT tax deduction. According to the GGTGT bill, the organization is organized, the individual is authorized and must perform payment for the organization, the authorized individual over the bank for bills valued at twenty million or more.

12. The individual case, non-business organization that contributes to the property to a limited liability company, the holding company, the certificate company, is the receipt of capital certification, the receipt of assets. The case of a donation is a new, unusable property, with a legal bill that is approved by the council to accept that the value of capital is determined by a bill on the invoice including the GTGT tax; the recipient of the capital's tax-deductible. GTGT records the receipt of the capital's assets.

13. For a GTGT tax revenue passport in a direct method on GTGT being transferred to tax in accordance with tax deductible, which is deducted the GGT tax of goods, the service buys into the birth since the month is imposed on a deductible tax. Taxes; for goods, pre-monthly purchase services imposed on tax deductible methods are not calculated except for the input GTGT tax.

14. The business base is not calculated except for the input GTGT tax on the case:

-The GTGT bill uses the wrong rule of law as: the GTGT bill does not write a GTGT tax (except for the specific case that used the GTGT bill to pay the payment price as a GTGT tax);

-The invoice does not write or write not exactly one of the instructions such as the name, address, tax code of the seller should not determine the seller;

-The invoice does not write or write not exactly one of the instructions, such as the name, address, the buyer's tax code should not be identified by the buyer (except for the instruction set at 11 This);

-Invoice, false GTGT filing, invoice is deterred, short bill (without goods, services accompanying);

-The invoice record is not correct the actual value of the goods, the purchase, sale or exchange.

What? 15. The value of the value added tax deduction on

1. Have the value added value of goods of goods, services to or certificates from paying a value of increased import or certificate from a GTGT taxpayer to the foreign side, according to the Ministry of Finance guidelines applicable to foreign organizations. There are Vietnamese legal and foreign-born people in Vietnam.

2. There is evidence from bank payments to goods, purchases of goods (including import goods) from twenty million or more copper, except for the case of a total value of goods, the purchase at once per bill by less than twenty million dollars at the cost. the GTGT tax.

a) A certificate from the payment through the bank is understood to be able to demonstrate the proof of the transfer of money from the bank's account to the account of the open party at the organization of the payment service in accordance with the law's forms of payment. Existing checks, duties, or expenses, delegated, bank cards, phone cards, and other forms of payment by regulation (including the case of the purchase of payment from the buyer's account to the seller's account). private enterprise or payment buyer from the buyer's bank account to the private business owner to the bank account if this account is available. was registered with the tax authority.

The evidence from the side buying cash into the bank account of the seller or the certificate from payment in accordance with the unsuitable form of the existing law is not eligible to be deducted, the GTGT tax refund on goods, the purchase service from twenty-one. Come on.

b) The goods, services purchased on each time by receipt from twenty-one million or up at the cost of a GTGT tax if there is no evidence from a bank payment is not deductible. For these bills, the business base is enumerated on the goods item, the service is not eligible for deduction in the invoice manifest, the receipt from the goods, the purchase service.

c) For goods, slow purchasing services, valuing goods, services purchased from twenty million or more, the base business base on the purchase of goods, services in writing, valuing added value and certificate from payment through your bank. Goods, slow purchasing services, donations to manifest, deductible value tax deduction inputs, and at the same time specify a payment deadline on the invoice table, the receipt from the goods, the purchase service. The case has not yet been reported from the bank's payment due to the amount of payment under contract, the business base is still being listed, deductible the value added tax input.

By the time the payment is under contract if no evidence from a bank payment is not to be withheld from the input GTGT tax, the business base must prescribe, adjust the number of valuing the value added to the deduction of the goods value. It's from the bank's payment. After the business establishment has adjusted to reduce the number of input GTGT tax rates that correspond to the value of goods, the service buys into no evidence from payment through the bank, the new business facility has evidence from the bank ' s payment of payment via the bank. The business is open.

The case has long overdue payment of regulatory payments in the contract, the business base does not perform a reduction in regulation but before the tax authority announced the decision to check at the headquarters, the business facility is full of evidence from proven proven. Bank payments, if the non-regulation of the reduction does not lead to the lack of taxes paid or increased tax returns, the business base is subject to a violation of tax procedures, if the non-regulation of the tax returns resulted in a lack of taxes to submit or increase. The tax number is completed, the business base is pursued, pursued, and fined by the provisions of the Tax Management Act.

For example, 48: In March 2012, Company A bought a shipment of Company B to serve business production, a total contract value of 330 million (untaxed price of 300 million, GTGT tax on 10% tax rate of 30 million), according to the agreement in the contract until July 2012. Company A new payment for Company B.

In this case, the Company A was given the first GTGT tax on the record of March 2012 of 30 million. By the time the payment deadline is July 2012 Company A must provide a certificate from a bank with a value of $330 million, if the Company A does not provide a certificate from bank payment, the Company A must prescribe the value of the GTGT tax. (30 million) have deducted.

At the time of the payment period in July 2012, Company A provided a certificate from payments through the bank, but the amount of evidence from this payment had a value of 275 million (equivalent to $250 million, GTGT tax on 10% tax). is $25 million; the Company A only accepted the $25 million GTGT tax deduction (which corresponds to a bank payment of 275 million dollars) and Company A must adjust the value of the GTGT tax (5 million copper = 30 million-25 million) prescribes the deduction. In March 2012.

By November 2012 Company A provided a certificate from bank payments to a payment value of 55 million copper (the same price had no tax cost of 50 million, GTGT tax of 5 million) then the Company A was added to be deductible for the GTGT tax rate of 5 million. million corresponding to a bank payment value of 50 million.

For example 49: November 2012, the tax agency issued a decision to examine the GTGT tax at the Z Co., Ltd., which was in 2011 and 5 months of 2012. At the time of the inspection, the Z Co., Ltd. did not appear to be certified from bank payments to a number of slow-paid payment contracts that went to the deadline in 2011 and for 5 months 2012, under which the tax agency did not approve of Z Co., Ltd. is prescribated with a GTGT tax on bills that have no evidence from payment through the bank. However in November 2012 and December 2012, the new Z Co., Ltd. The invoice is above the certificate from the bank payment on the GTGT Tax Paper of November 12, 2012.

d) The cases are considered to be paid through the bank to deduct the input GTGT tax:

d.1) The case of goods, services purchased in accordance with the clearing method between the value of goods, the services purchased at the value of goods, sales services, the borrowing that this method of payment is specified in the contract must have a written record. Data and validation between the two sides about clearing the goods between goods, services to goods, sales, and loan services. The third party debt compensation case must have a clearing of the debt of three (3) parties as a tax deduction base.

d.2) The case of goods, services purchased in the form of clearing of debt, such as borrowing money, borrowing money; the exception of the debt through the third person that this method of payment is specified in the contract must have a loan contract, borrowing money in the form of text. was previously established and witnessed from the money transfer from the lender's account to the borrower's account of the loan to the loan, including the compensation case between the value of goods, the purchase of the purchase to the money that the seller supports, or the buyer. It ' s because of the buyer.

d.3) The case of goods, services purchased into authorized authorized third party payment through the bank (including the case of the seller requiring a payment of payment of money through the bank to the third party specified by the seller) then the payment under proxy. or the payment for the third party under the designation of the seller must be specified in particular in the contract in the form of text and the third party is a legal or human being active under the rule of law.

The case after the implementation of the payment forms on which the rest of the value is paid with a value of 20 million or more dollars is only deductible for the case of a payment from the bank. When the value of the value tax bill increases input, the business base specifies the method of payment specified in the contract on the invoice table, the receipt from the goods, the purchase service.

The case of buying goods, the service of a supplier with a value of less than twenty million, but buying multiple times on the same day, a total value of twenty million or more, is deductible only to the case of evidence from the payment. the bank. The supplier is the taxpayer with a tax code, directly opening and paying the GTGT tax.

What? 16. The deduction, the input tax refund of the goods, export service

Goods, export services (except for those instructions for Article 17) to be tax deductible, the first GTGT tax refund must be eligible and the procedures stated at paragraph 2 Article 9 and paragraph 1 Article 15 of this, namely:

1. Contract for sale of goods, merchandise of goods (for the case of public goods), provide services to the organization, foreign individuals. For the export of export trusts the export of export and export contract liquefing contracts (the case has ended the contract) or the periodic debt-payment margin between the export mandate and the receipt of the export commission has been reported. The number, category of product, the value of the mandate exported; number, the date of the export contract of the party to export the export to foreign; the number, date, amount of evidence from the payment through the bank with the foreign bank of the party receiving the export mandate; number, dates, amount of evidence from the payment of the recipient ' s payment of the export export payment to the export of export; number, daily customs of customs. The export of the export party.

2. Customs for export goods that has completed customs procedures following the Ministry of Finance's guidelines for customs procedures; inspection, customs oversight; export taxes, import duties, and tax management on goods of exports, imports.

For the business of exporting software products under the forms of documents, profiles, hardware-packaged databases to be deducted, the business of the first GTGT tax, the business base must ensure the procedure for customs records as for conventional goods.

The following cases do not require customs papers:

-For the business of exporting the service, software via electronic means does not need customs. The business base must fully implement the regulation of the acquisition procedure that has received the service, software exporting through electronic means by the correct regulation of the law on e-commerce.

-Construction construction, construction of manufacturing.

-Business facilities provide electricity, water, stationing and goods servicing daily activities of the manufacturing business: food, food, consumer goods (including labor protection: pants, shirts, hats, boots, boots, gloves).

3. Goods, export services must pay through the bank

a) Payment through the bank is the transfer of money from the import party's account to the account bearing the name of the open export party at the bank in accordance with the form of payment in accordance with the agreement in the contract and regulation of the bank. The certificate from the money payment is the bank's account with the export bank account of the amount received from the bank's bank account. In the case of a slow payment, there must be a written agreement in the export contract, to the deadline for the payment of the business base to have a payment from the payment through the bank. In the case of export, there must be evidence from a foreign bank payment to the trustee and the commissioner to pay the bank to the bank for the trust.

b) The following payment cases are also considered to be paid over the bank:

b.1) The case of goods, export services that are paid out of the expense of the foreign debt to the business base must have sufficient conditions, procedures, records as follows:

-Loan contract (for financial loans of less than 01 years); or certificate registration of the Bank of Vietnam (for loans per 01 years).

-From the foreign currency's money into Vietnam through the bank.

The method of payment of goods, export-export services to foreign loans must be specified in the export contract.

-Foreign confirmation on the exception of the loan debt.

-The case after the exception of the value of the goods, the export service into the foreign loan is dispensable, the amount of the difference must be made through the bank. The evidence from the payment through the bank is in the direction of this point.

b.2) The export business base case using the payment of goods, export services to contribute to the overseas import facility, the business base must have sufficient procedures, the profile is as follows:

-A capital contract.

-The use of payment of goods, export services to capital to foreign imports must be specified in the export contract.

-The case of the amount of money that is smaller than the export of goods exports is the amount of money that has to make payments across the bank in the direction of this point.

b.3) The foreign case in addition to a third party is to organize, the individual abroad performs payment, the authorized payment must be specified in the export contract (the contract appendix or the contract adjustment text-if available).

b.4) The third-party foreign case requirement is to be held in Vietnam in clearing of debt to the foreign side by making payment through the bank of the foreign currency must pay for the export business base and the requirement of payment. Compensated for the above specified debt in the export contract (the contract appendix or contract adjustment text-if any) and the evidence from the payment is the bank ' s reported bank account of the amount received from the third-party account, at the same time. The export must be published by foreign and third parties.

b.5) The foreign external case (the importer) the mandate for the third party is to organize, the individual abroad performs payment; the third party requires the organization in Vietnam (fourth party) to pay up the debt clearing with the third party by performing payment via the payment. The amount of imported money must pay for the export of Vietnam business, and the export business base must have sufficient conditions, the records are as follows:

-The export contract (contract appendix or contract adjustment text-if any) rules the mandate of payment, clearing the debt between the parties.

-The payment from the payment is the bank's paper on the amount of money the Vietnam business export received from the fourth party's account.

-The copyright of the creditable debunking of the stakeholders (between the export business facility with the import party, between the third party abroad with the fourth party is the organization in Vietnam).

b.6) The foreign case in addition to the Office of Representative Office in Vietnam performs payment on the account of the export party and the commission of the above specified payment in the export contract (contract appendix or contract adjustment document) if, yes).

b.7) The foreign case payment from the foreign currency's current deposit account opened at credit organizations in Vietnam the payment must be specified in the export contract (contract appendix or contract adjustment document). if, yes). The payment from the payment is the receipt of the bank's bank account of the amount received from the foreign buyer's current account of the contract.

The export case for foreign buyers is private enterprise and the payment through the current account of the open private enterprise owner at the credit organization in Vietnam and is regulated in the export contract (contract appendix or office) of the company. The contract adjustment-if any) is defined as a bank payment.

The tax authority on examining the deduction, tax refund on goods export payment via current account, needs coordination with the credit organization where foreign buyers open an account to ensure payment, transfer of the right to the right purpose. and in accordance with the rule of law.

b.8) The case of the foreign side payment through the bank but the amount of payment on the evidence is not consistent with the amount of money paid as agreed in the contract or the contract appendix:

-If the amount of payment on the evidence from the payment through the bank is less than the amount to pay as agreed in the contract or the contract appendix then the business base must clear the reason as: bank transfer fee, adjusted adjustment. discounts due to poor quality or deficiency (for this case there must be a discount agreement writing between the buyer and the sale) ...;

-If the amount of payment on the evidence from the payment through the bank is higher than the amount paid as agreed in the contract or the contract appendix then the business base must clear the reason as: payment once for multiple contracts, application or application. before the money ...

A business base must commit responsibility before the law for accountability reasons with the tax authority and regulatory documents (if any).

b.9) The foreign case in addition to the bank but the evidence from the wrong bank payment of the bank must be agreed upon in the contract, if the evidence is evident from the name of the payment, the beneficiary, the number of contracts The export currency, the value of the payment in accordance with the signed export contract, is accepted as a valid payment.

b.10) The case of the business of exporting goods, services to foreign parties (second party), while importing goods, services with other foreign parties or purchasing with the organization, the individual in Vietnam (third party); if the business base has a deal. with the second and third parties on the second party to make payments across the bank to the third party the amount of money that the business base must pay for the third party, the clearing between the parties must be specified in the export contract, the contract. a co-import or contract purchase contract (contract appendix or contract adjustment text-if any) and business base must publish a public passport. debt validation of the stakeholders (between the business base with the second party, between the business base with the third party).

b.11) The case of exporting exports abroad but for reasons of foreign visitors refusing to accept and the business facility finds new customers with the country with the customer signing the original purchase contract to sell the upper shipment, the record is complete. Taxes include the entire export profile associated with the export contract signed with the original client (contract, customs affidavit for export goods, invoicing), the work base's work of the business base due to the wrong customer name (in which the database). The business is committed to self-responsibility for the accuracy of information, ensuring no fraud), the entire export profile associated with the contract. Export co-exports to new customers (contracts, sales bills, certificates from bank by regulation and other evidence-if available).

c) Other payment cases for goods, export services by Government regulation:

C.1) The case of the labor export that the employer's direct export of the worker's direct income should be able to obtain evidence from the cash income of the worker.

C.2) The case of the business of exporting goods to sell at the fair, overseas exhibition, if the collection and transfer of foreign currency in the country hosting the fair, the business base trade exhibition must have a certificate from prescribation with the Customs agency. Foreign currency proceeds from the sale of goods to the country and the certificate of money into the bank in Vietnam.

C.3) The case of export of goods, services to pay foreign debt to the Government must have the confirmation of the foreign bank ' s bank of foreign trade that has been admitted abroad accepting the debt or confirming the evidence has been sent to the foreign side to subtract. debt; the certificate from the payment made in accordance with the guidelines of the Ministry of Finance.

C.4) The case of goods, the export payment export service is the case for export of goods (including export of export goods), services to the organization, foreign individuals (called off as foreign side) but the payment between Vietnam ' s business and the business of the country. Overseas with a form of compensation between the value of goods, export services, export public goods exported to the value of goods, foreign purchases of foreign goods.

Goods, the export payment export service must add the case procedure as follows:

-The method of payment for goods exported goods must be specified in the export contract.

-The contract to buy goods, services of the foreign side;

-Customs for goods imported in clearing with goods, export services.

-The text confirms to the foreign side about the amount of clearing money between the goods, the export service with imported goods, the offshore purchase service.

-The case after payment of the clearing between the value of goods, export services and the value of goods, the import service has the difference, the number of arbiters must make payment through the Bank. A certificate from the bank in accordance with this clause.

C.5) The case of exporting goods to countries with the same border as the Prime Minister's regulation on the management of border trade activities with countries with the same borders executed in accordance with the guidelines of the Ministry of Finance and State Bank.

C.6) Some cases of goods, export services have other forms of payment according to the regulation of the relevant law.

d) The export cases that are not available from payment through the bank are deducted, tax refund:

d.1) For the external case of loss of payment, the export base of goods must have a clear solution text and be used one of the following papers to replace the evidence from the bank's payment:

-China ' s import of goods imported from Vietnam has registered with the customs authority in the country importing goods (01 copies); or so on.

-A lawsuit to the court or agency with jurisdiction in the country where the buyer resides with a notice or with a certificate of confirmation of the agency on the application of the lawsuit filed (1 copy); or

-Judge the foreign court ' s victory for business base (01 copy); or

-The organization's papers have foreign jurisdiction confirmed (or notice) outside of bankruptcy or loss of payment (01 copies).

d.2) For the case of export goods that do not guarantee the quality of destruction, the export base of goods must have a clear version of the solution and be used by the negative margin (or the release of the destruction) goods abroad of the real body. Destroyed (1 copy), with a bank payment of the cost of the cost of the cost of the goods export or with a proof of the cost of the buyer's liability or the third party (01 copy).

The case of the importation of goods must stand as the destruction procedure in foreign countries, or the receipt of destruction (or validation of the destruction) of the name of the imported goods.

d.3) For the case of loss of exported goods, the export base of goods must have a clear solution text and be used one of the following papers to replace the evidence from the bank's payment:

-The certificate confirms the loss of the Vietnamese border of the agency with the relevant jurisdiction (01 copy); or

-The receipt of cargo losses during transport outside the Vietnamese border states the cause of losses (01 copies);

If the goods export facility received compensation for export of exported goods outside the Vietnamese border, it would be required to submit evidence from the bank's payment on the amount received (01 copies).

Copies of the instruction papers at d.1, d.2 and d.3 have copies of the primary medical copy of the export base. Where the language is used in the testimonies, the third party's confirmation papers replace the bank's payment from the bank is not English or without English, there must be 01 translations of an enclosed certificate. The case of related parties, which use and store evidence in electronic form, must be printed in paper.

The commodity export facility is fully responsible for the accuracy of the types of paper alternatives to the payment through the bank to the above mentioned cases.

4. GTGT invoices to sell goods, services or export bills or invoices to the public money of macho goods.

What? 17. The deduction, the input of the GTGT tax on some cases of goods is treated as export.

1. Public goods transition under the regulation of trade law on purchasing activity, international sales of goods, and buying, selling, household goods with foreign countries:

a) Contract of export and contract accessories (if any) sign with foreign countries, which notes the receiving base in Vietnam.

b) The GTGT invoice notes the price of the public price and the number of foreign paid (in accordance with the price specified in the contract with foreign countries) and the name of the queue to the foreign side;

c) The transfer of a transitional household product (abbreviated as Văn Văn) has sufficient confirmation of the delivery party, the recipient of a transitional and confirmed family product of the household ' s public contract management, on the receiving end.

d) Public goods for foreign countries must pay through the Bank in accordance with this Article 16.

In terms of the procedure for the delivery of the transitional public product and the transition to the direction of the Customs General.

For example, 50: Company A signed a contract with the country outside of 200,000 pairs of export shoes. The public price is 800 million. The contract notes the shoe delivery to Company B in Vietnam to produce complete shoes.

In this case, the Company A belongs to the next export-export company. When the evidence from shoe-product transfers to Company B, Company A notes the number, the type, the product of the product, the entire production of 800 million shares of the production of the GTGT tax was 0%.

2. Goods exported in place by law:

a) Contract for sale of goods or contract contracts with the designation of delivery in Vietnam;

b) The publication of the export of exported goods-imported at the site of the customs procedure;

c) The added value bill or export invoice notes the foreign buyer ' s name, the name of the delivery business and the delivery site in Vietnam;

d) Goods sold to foreign traders but delivery in Vietnam must pay through the bank by free foreign currency. A certificate of payment through the bank in accordance with Article 3 of this Article 16. Where the person is imported from the country outside the commission of payment to the porter in place, the payment is made by the law of foreign exchange law.

Exporting goods at the place of the business with foreign investment must be consistent with the regulation at the investment license.

3. Goods, supplies due to Vietnam ' s business export to carry out construction work abroad the case procedure for Vietnam to carry out a foreign construction work that is deducted or the first GTGT tax refund must meet the following conditions. after the following:

a) The customs statement at the expense of these two Articles 16.

b) Goods, export supplies must be consistent with the export of export goods to carry out a foreign construction work led by Vietnam's Director of Enterprise.

c) The export commission (case of export mandate).

4. Goods, supplies due to the domestic business base sold to the Vietnamese business to carry out construction work abroad and carry out delivery of overseas goods under the signing contract then the case procedure for the business base in the food sales country. currently deductible or completing the input GTGT tax on export goods must meet the following conditions:

a) The customs statement at the expense of these two Articles 16.

b) Goods, export supplies must conform to the export of export goods for overseas construction by Vietnam's Director of Business to implement a foreign construction work abroad.

c) The purchase contract between the domestic business and the Vietnam business is implementing the construction work abroad, which has a clear record of the terms of delivery, number, strain, and value of goods;

d) Contract for the mandate (case of export of export);

The payment of the payment through the bank;

e) The GTGT bill sells goods.

The business base cases that have exported goods or goods are considered to export guidance at Article 16, Article 17 of this if there have been confirmed Customs (for export goods) but there are not enough procedures, other records for the value of the Company. In particular cases, it is not the first GTGT tax but not the input GTGT tax deduction. For the case of a transitional household goods and in-place export goods, if there is not enough one of the procedures, the prescribed record is calculated and paying the GTGT tax as the domestic consumption goods. For a business base with a export service if it does not meet the payment of payments via the bank or treated as payment through the bank it is not applicable to a 0% GTGT tax rate, not the output GTGT tax but not deductible. Tax input.

Item 2

TAX REFUND

What? 18. Subject and case of the GTGT tax refund

1. The tax-tax base in accordance with the tax deduction is given a GGTGT tax refund if in the three months of continuous return the number of the input GTGT tax is not yet deducted.

The tax number is completed as the number of input taxes that have not been deducted from the tax refund period.

Example 51: Business A prescribe the GTGT tax that has the first GTGT tax in, output as follows:

(Units: Millions)

Tax manifold

(1)

The first tax on the deductible from the previous period moved to (2)

The input tax is deducted in the month (3)

The output tax is born in the month (4)

The GTGT tax must submit (or otherwise deducted) in the

Month 3/2012

0

200

100

- 100

Month 4/2012

- 100

300

350

- 50

Month 5/2012

-Fifty.

300

200

- 150

According to the example above, the A 3-month-old business continues to have a larger input tax than the output tax. Enterprise A is subject to a GTGT tax refund with a maximum tax amount of 150 million.

2. The newly established business facility from a business-registered investment project, registration of a GTGT tax filing under the deduction, or a search for exploration and development of the oil field is in the investment phase, which has not yet entered service, if the investment period from 01. The year of the year, the GGT tax of the goods, the service used for the investment by year. In case, if the value of the GTGT tax of goods, the purchase of the service to the investment from 200 million or more or more, is given the GGTGT tax refund.

3. The business base is operating under a GTGT tax subject in accordance with a new investment project, which is in an investment phase, the business base must prescribe the number of goods GTGT goods, the purchase service into use for the new investment project. along with the GTGT tax prescribation of business production activities.

After clearing out if there are a GTGT tax number of goods, the service purchased for investment that has not yet been deducted from 200 million or more or more, the GTGT tax refund for the investment project. The number of the first GTGT tax in business production and investment projects of under 200 million and three months has not yet been deductible, and the business facility is taxed in accordance with this one Article.

The business base case is operating under a GTGT tax subject in accordance with the deduction that has a new production base investment project in the province, the other Central city with the province, the city where its headquarters are in the period. There is no business, no business, no taxes, no tax registration, if there are a GTGT tax of goods, the purchase of the purchase to the investment from 200 million or more or more, the GTGT tax refund for the investment project. The business facility must enlist, filing its own tax returns on this case. In the case of a project management, the project management implemented the registration, which prescribes private tax returns with a local tax agency where tax registration (except for project management with the provincial capital, the city where the headquarters is based due to the headquarters business). GTGT tax filing. When the investment project established the new business was completed and completed the procedures for business registration, tax filing, business base was the investment project owner to sum up the number of GTGT taxes, the GTGT tax number completed, the yet uncompleted GTGT tax number. To hand over the newly established business to the new business to implement prescribation, pay taxes, and offer GGTGT tax returns in accordance with the direct management tax authority.

4. Business base in the month of goods, export services if the first GTGT tax on exports of exports during the month has not been deducted from 200 million or more or more, the monthly tax refund is due.

The business facility in the last month goods, export services, just goods, domestic sales, some of the goods GTGT inputs of goods, export services born in the month have not yet been deducted from 200 million or more, but after clearing with it. The output of the goods GTGT tax, the domestic sale of the month of the month of birth, if the shipment of the first GTGT tax, the export service that has not been deducted less than 200 million, the business base is not in tax refund by month, if the number. The first GTGT tax of goods, export services that have not been deducted from 200 million or more, the GGT-based business base. Months for goods, export services.

Where the first non-fusion is the number of inputs of the goods, export services, the number of the first GTGT tax, the export service is allocated in proportion (%) between sales of goods, export services in the period with total revenue of the base. business in the period.

The subject is taxed in some of the export cases as follows: For the export of export trusts, which is the basis of exporting the export mandate; for the transitional family, is the basis of the contract for the public to export with the foreign side; for goods. Exports to overseas construction, export-based businesses, export materials for overseas construction; for export goods at the site of a cargo base for export goods at the site.

5. The business base determines the tax on division, separation, dissolution, bankruptcy, ownership conversion; delivery, sale, stock, lease of the state-owned enterprise has the number of GTGT inputs that have not yet been deducted or have the per-tax GTGT tax.

The business base case in the investment period has not yet entered into a business production operation that does not give the output of the first GTGT tax on the investment business under the investment project, which is not subject to the GGT-tax refund. The business base case was given a tax refund for the investment project that the tax refund was reimbursable for the state budget.

6. The GTGT tax refund on programs, the project using the official development support capital (ODA) is not reimbursable or unreimbursable aid, humanitarian aid:

a) For the project using non-reimbursable ODA capital: program owners, projects or main contractors, organizations led by the foreign sponsor designation of program management, the project to refund the number of GGTGT taxes has paid for goods, Vietnam ' s purchase service for use. For the program, the project.

b) The organization in Vietnam uses the organization's humanitarian aid, foreign individuals to purchase goods, services to the program, the non-reimbursable aid project, the humanitarian aid in Vietnam is paid for the goods paid by the GGTGT.

For example, 52: The Red Cross is used by the International Organization to purchase humanitarian aid to the people of the province with 200 million yuan. The value of an untaxed purchase price of 200 million, the GTGT tax is 20 million. The Red Cross will be taxed by regulation of 20 million.

The return of the GTGT tax on programs, the project using the official development support capital (ODA) is not reimbursable at the direction of the Ministry of Finance.

7. The subject is entitled to diplomatic immunity under the ordinance of the Ordinances of the Ordinances of Foreign Purchases of goods, services in Vietnam to use the paid GTGT refund on the GTGT bill or on the evidence from the payment notes payment. A GTGT tax.

8. The business base has a decision to handle the tax refund of the competent authority under the rule of law.

What? 19. The GTGT tax refund and procedure

1. Business facilities, organizations belonging to the GGTGT tax refund subject to point 1, 2, 3, 4, 5, 8 Article 18 This information must be a tax-filing basis under the deductible method, which has been granted a business registration certificate or license. investment (executive license) or the established decision of the competent authority, has a seal on the right of law, setting and saving accounting books, evidence from accounting in accordance with the law of accounting; there is a deposit account at the bank by code. the tax base of the business base.

2. The business base cases that have prescribe a tax refund on the GTGT tax returns are not to be able to get the input tax amount that has offered to refund the tax on the amount of tax deductible of the following month.

3. The GTGT tax refund procedure performed by regulation at the Tax Management Law and execs manual text.

What? 20. Tax Place.

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

2. The taxpayer ' s filing tax, which pays the GTGT tax in accordance with the deductible of the dependent accounting facility on the province, the other Central city with the province, the city where the headquarters are required to pay the local GTGT tax. It ' s the manufacturing and the local headquarters.

3. Opening of the tax, the paying of the GTGT tax is carried out under the regulation at the Tax Management Law and the manual text implementation of the Tax Management Act.

Chapter IV

THE ORGANIZATION.

What? 21.

1. This information is in effect from the date of Protocol 121 /2011/ND-CP December 27, 2011 of the Government in effect (March 1, 2012), replaces the Fourth Press. 129 /2008/TT-BTC December 26, 2008 and Digital News 112 /2009/TT-BTC 02/6/2009 of the Ministry of Finance.

2. For the real estate transfer contract with the customer from 1 January 2009 to before 1 March 2012, the time of the first payout from 1 January 2009 and was made before 1 March 2012, if the amount was obtained no less than 20% of the total bar price. accounting for real estate transfer contract, land prices are subtracted to still apply according to the Digital Information 129 /2008/TT-BTC December 26, 2008 and the documentation of the Ministry of Finance.

For the real estate transfer contract with the customer before 1 March 2012, the time of the initial earnings after 1 March 2012 or the proceeds before January 1, 2012 was less than 20% of the total payment of the real estate transfer contract, price. The land is subtracted from the regulations of the United States. 121 /2011/ND-CP of the Government and Guide to this Information.

3. Repeal the content manual for 90% of the input GTGT tax on export goods has done the customs procedure since 01/01/2012, which is in time not yet overseas payment through the bank under the export contract at No. 1. 94 /2010/TT-BTC June 30, 2010 of the Ministry of Finance guided the GGTGT tax refund for export goods.

The final settlement of 10% of the remaining GGTGT tax (of the records resolved 90% of the GTGT tax raised above) and other filings still carried out in guidance at the Digital Notice. 94 /2010/TT-BTC of the Treasury Department.

4. Other investments in the value of the GTGT tax manual are still in effect.

What? 22. GTGT Tax Foundation

1. The Tax Authority is responsible for organizing the implementation of the increased value tax collection management and the GTGT tax refund on the business base.

2. The Customs Agency is responsible for organizing the implementation of the GTGT tax collection on imported goods.

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

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan