IT ' S SMART

Routing Guide to Number 26 /2009/NĐ-CP March 16

2009 and Digital Decree 113 /2011/ND-CP December 8, 2011

of the Government amended, adding some of the provisions of the Protocol

26 /2009/NĐ-CP March 16, 2009 Regulation

implement some of the provisions of the Special Consumption Tax Act

____________________

Special consumption Tax Law Base 27 /2008/QH12 November 14, 2008;

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

Base of Protocol 26 /2009/NĐ-CP 16 March 2009 of the Government stipulated the implementation of several provisions of the Special Consumption Tax Law and Decree No. 113 /2011/NĐ-CP on 8 December 2011 of the Government amended, adding some of the provisions of the Decree. 26 /2009/NĐ-CP March 16, 2009 stipulated the implementation of some of the provisions of the Special Consumption Tax Act;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

The Ministry of Finance is instructed to enforce the numerical decree 26 /2009/NĐ-CP 16 March 2009 and Decree No. 113 /2011/NĐ-CP on 8 December 2011 of the Government as follows:

Chapter I

COMMON RULES

What? 1. The adjustment range

This will guide the implementation of the decree. 26 /2009/NĐ-CP March 16, 2009 and Decree No. 113 /2011/ND-CP December 8, 2011 by the Government amended, adding some of the provisions of the Digital Protocol 26 /2009/NĐ-CP March 16, 2009 rules the implementation of some of the provisions of the Special Consumption Tax Law.

What? 2. Tax Objects

The special consumption tax subject (TTB) is implemented under the regulation at Article 2 of the special consumption tax laws. 27 /2008/QH12, Article 2 Decree 26 /2009/NĐ-CP March 16, 2009 by the Government, paragraph 1 Article 1 decree 113 /2011/ND-CP December 8, 2011.

For a capacity to regulate capacity temperature from 90,000 BTU onwards to TTB taxable subjects: The case of a production base or the base of importing the individual part of the department is either hot or cold, the goods sold or imported (the hot bureau, the cold lump) is still subject to the TTB tax subject as for the finished product (the complete temperature regulator).

What? 3. The subject is not taxable

The prescribed goods at Article 2 of this Notice are not subject to a particular consumption tax in the following circumstances:

1. Goods produced by the manufacturing facility, directly exporting or selling, delegated to another business facility for export to include:

1.1. Goods produced by manufacturing facilities, directly exporting abroad include goods sold, machinized for manufacturing businesses, except for automobiles under 24 seats sold to the manufacturing business.

The facility with goods belonging to the TTB taxable object specified at this point must have a proof profile that the row has actually exported, namely:

-A sales contract or a public contract for foreign countries.

-Invoice for export or payment sales, payment of public money.

-The export store.

-A payment from the bank.

Bank payment 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 trusts, the export of exports must be paid to foreign countries by the bank.

1.2. The basis of goods production of TTB tax under export, re-imported under the export-export license, re-imported, in the period of not paying export taxes, the import tax under a regulatory regime, when reimporting does not pay taxes. TTB, but when the production facility sells the goods must pay TTB taxes.

1.3. Goods sold by the production base or trusts for the export business facility for export by economic contract.

The production base that has goods in the case not subject to the specified TTB tax at this point must have the proof record that the goods have been actually exported as follows:

-Contract purchase contracts for export or export trust contracts for the export of export trusts between the manufacturing base and the export business facility.

-Sales bill, export-export delivery.

-The liquoralization (full or partial liquation) contract sales contract to export, compile a liquefy bar that represents the export content of the following content:

Names, numbers, types, items, the sale prices of goods were actually exported; the form of payment; the amount and number, the date of the payment of goods exported by the foreign buyer ' s bank to the export base; the amount and number, the date of the certificate. payment between the production facility with the export base or the export-export facility; the number, the date of the export contract, the Customs copy of the Customs sheet for the export goods.

For goods that export the purchase, receiving the export mandate for export but not export to domestic consumption, the export business base must prescribe, pay TTB taxes on these goods when consumed (sold) in the country.

1.4. Goods brought abroad for sale at the overseas exhibition fair.

The basis of goods brought abroad for sale at the exhibition fair must have enough procedures:

-Invitation or registration for the exhibition fair abroad.

-The agency's confirmed export of the customs agency of the exported goods.

-The sale charts at the Expo.

-The money payment of goods sold at the exhibition fair, where cash sales are valued at a specified level, report to the Customs agency, which has evidence from paying into the bank by the current regulation.

2. Goods imported in the following circumstances:

2.1. Humanitarian aid, non-reimbursable aid; gifts, gifts including:

a) The aid of humanitarian aid and aid, including imports by unreimbursable aid, was approved by the authority; the aid of humanitarian aid, emergency relief to redress the war, natural disasters, and services. Sick.

b) A gift from organizations, overseas individuals to state agencies, political organizations, political organizations-social politics-the profession, social organization, social organization-the profession, the people's armed units.

c) A gift, a gift to the individual in Vietnam by definition of law.

2.2. Transit goods or borrowing routes through the store, the Vietnamese border, the goods of transfer, including:

a) The goods are transported from the exported water to the imported water through the Vietnamese mouth but do not make it imported into Vietnam and do not make export procedures out of Vietnam.

b) The goods are transported from the exported water to the imported water through the Vietnamese mouth and into the foreign service, not the procedure of importing Vietnam and not making export procedures out of Vietnam.

c) The transit line, borrowing the way through the store, the Vietnam border on the basis of the Agreement signed between the Government of Vietnam with the Foreign Government or between the agency, the representative was authorized by the Government of Vietnam and the Foreign Government.

d) The goods are transported from export water to imported water not through the Vietnamese mouth.

2.3. Imported goods, reexporting, if reexporting in the period of non-taxable import by the law on export taxes, import duties are not required to pay TTB taxes corresponding to the amount of reexporting.

Export-export, re-imported goods, if the entity reimports during the period of non-payment of export tax on the provisions of the export tax, the import tax is not required to pay TTB taxes corresponding to the number of reimported food.

2.4. The temporary imports for the market, the exhibition, if the reexporting practice in the deadline has not yet to pay the import tax on the regulatory regime.

At the end of the fair, the exhibition in which the organization, the individual does not reexport the imported goods, must manifest, file TTB taxes; if the organization, the individual does not prescribe it, finds out, except for the pursuit of TTB taxes. the law.

2.5. The organization's belongings, foreign individuals according to the diplomatic immunity standard according to the laws of diplomatic immunity.

2.6. It is carried by the person in the standard of import tax exempts from Vietnamese and foreign persons when it comes from being exported to Vietnam.

2.7. Imports to sell duty-free at duty-free stores by law.

3. Goods imported from abroad into the non-tariff zone, goods from the interior of the non-tariff zone and use only in the non-tariff zone, goods purchased between non-tariff districts, except for cars carrying people under 24 seats.

Case, sequence and authority to address non-tax return of TTB to regulatory cases at paragraph 2, Clause 3 This is implemented as the regulation of non-tax non-tax settlement, exemption from import duties under the law of export taxes, taxes, and taxes. Import.

The basis of importing items in cases is not subject to the TTB tax when importing by regulation at paragraph 2, paragraph 3 This, if used in other purposes, must manifest, pay TTB to the import with customs authorities in accordance with the ministry ' s guidelines. Financing of customs procedure; inspection of customs oversight; export taxes, import duties, and tax management for export goods, imports.

4. Boat, yacht used for business purposes transporting goods, passengers and tourism business.

In the absence of a special consumption tax, it is not used for the purpose of transporting goods, passengers and tourism business to be subject to a special consumption tax.

The business facility has a flying boat, which imports the purpose of transferring the purpose of paying TTBB with the customs authority under the guidance of the Ministry of Finance on customs procedure; customs oversight; export taxes, import duties, and tax management. For export, import.

A carrier-based business facility, the yacht produced in the right-purpose conversion water must prescribe the TTB tax on the remaining value after minus the value that has depreciated under the regulation with the direct management tax authority.

5. To the prescribed car at paragraph 4 Article 3 of the Particular Consumption Tax Act are vehicles according to the manufacturer ' s design used as an ambulance, passenger vehicle, funeral vehicle; inspection vehicle, radio frequency control; the armored vehicle launched in the vehicle. the ladder; the television car is moving; the design car just has a seat, which has a seat from 24 or more people; cars running in the fun zone, entertainment, sports that are not registered and not involved in traffic and specialized vehicles, unregistered vehicles. circulated, not participating in traffic due to the Ministry of Finance coordinated with the Ministry, the relevant agency has specific guidance.

The automobile import business facility has a design that will only be used to run in fun, entertainment, non-registered sports, and does not participate in the non-taxable subject matter stated in paragraph 5 This must be presented to the facility. customs where opening records import the profile, the following procedure:

-A copy of the business registration certificate that proves that the import facility has a business, entertainment, sports (signature, signature of the import facility).

-The import business base noted on the Contents Import Merchandise: "cars designed, built only in playgrounds, entertainment, non-registered sports, and no traffic." The import facility is responsible for the accuracy of the import profile.

The Customs Office where the import business facility opens the Registered Merchandise importing goods and does not collect the above-based TTB tax, does not grant the affidavit confirming the source of the imported vehicle for the import business facility.

The automobile case has a design that runs only in fun, entertainment, non-registered sports and does not participate in traffic not subject to TTB, the import facility has made the importation procedure as instructed at paragraph 5 This with the Customs agency. If you change the purpose of use compared to when imported, not used in the fun zone, entertainment, sports and the type of car that is subject to the TTB tax subject, the import facility must prescribe, file TTB with the customs agency in accordance with the Ministry of Finance guidelines. primary customs procedure; inspection of customs oversight; export taxes, import duties, and tax management for export goods, imports. Where the import base case does not declare to the customs authority where the procedure is imported to file TTB due to the change of use purposes compared to when importing, the import facility will be subject to the provisions of the Tax Management Law and the Governing Guidelines. Go.

6. Nap-ta (naphtha), condenate, reformade compound and other preparations for producing products (except for gasoline production) due to the direct production of products;

The snap-ta (naphtha), condenate, reformade compound and other preparations produced by the production facility-ta (naphtha), condenate, reformade compound, and other products directly sell to other production facilities for use. It makes material production (except for gasoline production).

The goods belonging to the object that is not subject to the specified TTB tax at this point must meet the case, procedure:

a) For the case of the basis of a direct product of imported products, the facility must be presented to the customs authority of the records in accordance with the Ministry of Finance ' s guidelines for customs procedure; inspection, customs supervision; export tax, import tax, and tax management on customs. with exports of exports, imports (the case of import mandate must have more import mandate contracts); Copy of the Business Registration Certificate (has the signature, stamp of the import production facility) and the agent 's commitment to the agency' s law. The production of imports of goods is a nap-ta (naptha), condenate, reformade compound, and other products imported. It is used as a material to produce products (excluding gasoline production);

For the case of a domestic manufacturing base sold directly to another facility for use as a product production material (excluding gasoline production) is: Sales purchase contract; copy of the purchase party's business registration license (signed, stamped). of the purchase party) and the pledge by the party representative to the buyer ' s legislation on goods are the snap-ta (naptha), condenate, reformade compound, and other products purchased by the party as raw materials for the production of products (except for products). Gasoline.

b) Evidence from the bank.

The production base of importing items in the case is not subject to regulation of TTB by regulation of 6 This Article if used for other purposes is required to file an import of TTB with the customs authority under the Ministry of Finance guidelines. customs; customs oversight; export taxes, import duties, and tax management for export goods, imports.

The case of a snap production facility-ta (naphtha), condenate, reformade compound and other domestic products sold to other facilities for use as a product production material (except for gasoline production), when exporting a single, on the basis of the product. The invoice records the goods from the non-taxable TTB.

The manufacturing base produces direct purchases from the production base of the snap-ta (naphtha), condenate, reformade compound, and other preparations in the event not subject to the TTTB tax in accordance with Article 6 of this Article if consumed (sold out). in water or other uses, the purchasing facility must manifest, file TTB taxes on these goods when consumed (sold out) in water or exported to other purposes.

For the case where the production base is imported or purchased directly from manufacturers in snap-ta-ta (naphtha), condensate, reformade compound and other preparations to make raw materials produce gasoline, oil and other solutions to the product. The oil and gas production facilities, the oil, pay up, pay TTB when they buy the raw materials. The TTTB tax number that the production facility has submitted or has paid is deductible in accordance with the guidelines at this Article 8.

For example 1: The Company filters the oil into a condenate to make the production of gasoline, diesel and some other petrochemicals. Company A is paying TTB taxes on imports of condenate. The TTTB tax number the company A has submitted to this condenrate material is deducted under the guidelines at this Article 8.

Example 2: Oil Refining Company B buys condenate from the Oil Company C directly produces condensate to fuel production of gasoline, diesel and some other petrochemical solutions. The Company B paid the Company C at the price that included TTB tax. The TTTB tax number which the Company B paid the Company C was deductible by the Company B minus the instructions on this Article 8.

7. The temperature saturation has a capacity from 90,000 BTU onwards, according to the manufacturer ' s design only to fit on the transport vehicle, including automobiles, train cars, ships, boats, flying boats.

The business of importing business; the mandate to import the central regulatory system above 90,000 BTU or the import business facility contracted with the contractor to install domestic equipment on the provision of the central regulatory system over 90,000 BTU; the employment of the company. delivery depending on the progress of the work competition (this regulatory system is imported into multiple times multiple trips) to not charge TTB taxes on each importation that are the details of the imported device such as the heat or the cold, the profile. needs to be published with the customs agency:

-The import contract (the case of import mandate must be added to the import trust contract) or the purchase contract (the main or copy of the import business) the central regulatory system with the contractor competition in the country; in the contract. must be shown to be a synchrony device that has a capacity of over 90,000 BTU that is imported to the standard by the manufacturer's standards, according to the number of details of the imported device's details.

-A scheme connecting the confirmed central regulatory system of imported units and contractors (in the event of a successful contractor).

-A certificate of capacity and synchrony appraisal of the imported device, while the separation parts (hot, cold, cold) or group of detached parts of the device are unable to operate independently due to the regulatory authority under the regulation of the device. Legal code.

Where each detached division or some detached parts was built into a complete temperature condiship, the capacity from 90,000 BTU to independent operations did not need to be connected to the system, and each of these parts was still subject to the TTB tax.

-The commitment to the import business facility on the use of imported goods and self-responsibility before the law of its commitment.

Based on the business base of the business facility, the customs agency on a tracking system is backed down as an appendix 1 accompanied by this Smart to track management.

What? 4. The taxpayer

1. TTB taxpayers are the organization, the individual with the production, import of goods and services business belonging to the TTB tax subject, including:

1.1. Business organizations are established and registered business under the Enterprise Law, State Business Law (now the Business Law) and the Co-operation Law.

1.2. The economic organization of political organization, political-social organization, social organization, social organization-profession, political-social organization-the profession, the people's armed unit, the organization of careers and other organizations.

1.3. Businesses with foreign and foreign investment are engaged in business cooperation under the Foreign Investment Law in Vietnam (now the Investment Law); organizations, foreign individuals operating business in Vietnam but do not establish a legal establishment in Vietnam. Vietnam.

1.4. Individuals, households, independent business groups and other subjects have manufacturing, business, imports.

2. The export business facility buys the TTTB tax of the manufacturing facility for export but does not export the domestic consumption the export business base is the TTB taxpayer. When selling goods, the export business facility must prescribe and file enough TTB taxes.

Chapter II

TAX BASE

What? 5. Special consumption tax price

The TTDB tax price of goods, services is a sales price, the service supply price of the production base, the business that has not had TTB tax, the environmental protection tax (if any) and the value added tax, which is specified in particular as follows:

1. For goods produced in the country, the special consumption tax price is defined as follows:

Special consumption tax value	=	GTGT sales price	-	Environmental Protection Tax (if available)
		1 + Special consumption tax tax

In it, the sale prices have not yet increased the value tax specified by the rule of the valuing tax legislation, the environmental protection tax determined by the environmental protection tax legislation.

a) The case for the basis of a special consumption of goods tax sales through the underlying accounting facilities, then the base price determines the value of the consumption tax in particular the price due to the basis of the sale of the previously untaxed GTGT tax. and environmental protection tax (if any). The sales production facility through the dealer's sale of the right price due to its regulatory base and commission, the base price determines the value of the tax consumed in particular as the sale prices have no GGTGT taxes and the tax protection tax (if any) due to the production base of the regulations. The roses.

b) The underlying case of taxable goods that is consumed in particular sales by commercial business facilities is the price of a particular consumption tax base is a sales price without a GTGT tax and environmental protection tax (if any) of the production facility but not. is less than 10% lower than the average sales price of that commercial business base sold out. Automobile goods, the average sales price of the commercial business base for comparison is the price of car sales according to the product quality standard announced by the manufacturer to each type of car that has not included equipment options, spare parts that the business base has. Commercial sales are added at the request of the customer.

The sale price case of the production base is 10% lower than the sales of the trading business, the special consumption tax price is the price due to the regulatory tax authority under the provisions of the Tax Management Law and its execs.

2. For the import row: The tax price for the imported goods is defined as follows:

Value Tax Value TTB = Import Tax Value + Import Tax.

The value of import tax is determined by the provisions of the export tax law, import tax. Where the import of imported goods is exempt, reducing the import tax, the tax price does not include the import tax number is exempt, decreased.

3. For TTB taxable goods, TTB tax price is a non-tax GTGT tax, the environmental protection tax (if any) and no TTB tax and does not rule out the packaging value.

For a bottle of beer if there is a bottle stake, the quarterly quarterly valuation and the customer make a decision to bet a bottle of the bottle, the amount of the bet that corresponds to the number of unrecovered bottles is required to put into TTB's tax revenues.

For example 3: For the box beer, in 2012 the sale price of 1litre of the non-tax GGT box was 20,000m, the beer-item TTB tax rate (from 1 January 2010 to the end of December 31, 2012) was 45% the value of the TTB tax was determined as follows:

Tax rate TTB 1 liter of box beer	=	20,000.	=	13.793d
		1 + 45%

For example, 4: Quarter II/2012, the sale prices of a non-tax Hanoi bottle have not had a GTGT tax of 120,000d/safe, then the TTBB tax price is as follows:

Tax rate TTB 1 safe	=	120,000m.	=	82,758s.
		1 + 45%

For example, 5: Quarter III/2012, Beer Company A sold 1,000 bottles of beer to customers B and had a $1,200đ/cork, the total amount of $1,200,000m. The entire company A and customer B made the decision: the amount of the recovered bottle was 800 bottles of bottles, the number of unrecovered bottles of 200 bottles, the number of bottles recovered, the Company A returned to the customer B the money was 960.000O, the amount of the corresponding bet. The number of unrecovered bottles is 240,000e (200 shell cascshells x 1,200đ/cork) A must be included in TTB tax revenues.

4. For household goods is the tax value of the sales goods of the public delivery facility or the sale price of the same type or equivalent at the same time the sale of a GTGT tax, the environmental protection tax (if any) and no TTB tax.

5. For goods produced in the form of business cooperation between the manufacturing base and the use of brand or brand ownership (brand) goods, manufacturing technology, the price as a special consumption tax base is the sale price of untaxed GTGT and tax. protection of the environment (if any) of the facility uses or owns a brand of goods, production technology. Where the manufacturing base is licensed by franchising and the transfer of goods to the branch or representative of the foreign company in Vietnam to consume the product, the value of consumption tax is especially the sale price of the branch, the company ' s representative said. Out in Vietnam.

6. For goods sold by means of payment, slow payback, special consumption tax price is a sales price that does not have a GTGT tax, the environmental protection tax (if any) and no TTB tax of goods sold in a once-paid method, which does not include payback. Profits, profits, slow.

7. For goods, services used for exchange, internal consumption, votes, donations, for, for example, the value is the special consumption tax of goods, services of the same type or equivalent at the time of the development of these activities.

8. For the export business base that exports TTB tax of the manufacturing facility to export but not export that sold in the country the TTB tax price in this case is to sell no TTB tax, environmental protection tax (if available) and no taxes. GTGT is specifically identified as follows:

Special consumption tax value	=	The domestic sale price of the export base has no GGTGT taxes	-	Environmental Protection Tax (if available)
		1 + Special consumption tax tax

The case of a sales export business (which has a GTGT tax, environmental protection tax (if available) and TTB tax) as the base determines the value of TTB tax less than 10% compared to the market price, the value tax value is especially the price due to the agency. Taxation, which is defined by the provisions of the Tax Management and Implementation Guidelines.

9. For the service, the TTDB tax price is the service supply price of the non-tax GTGT business and has yet to have a TTB tax, which is defined as follows:

TTB tax value	=	The service price has no GGTGT tax
		1 + TTB tax tax

The service price has not yet had a GTGT tax as a base that determines the value of special consumption tax on some of the regulatory services as follows:

a) For the golf business (including the golf course business) is the untaxable GTGT revenue of the membership card sale, ticket sales, including golf ticket sales, lawn maintenance money, car rental activities (buggy) and hiring help while playing. Golf (caddy), deposit (if any) and other revenues associated with the golf player, the team is paying for the golf business base. The case where the deposit is returned to the treasurer, the base will be reimbursable by the number of taxes submitted by the deduction of the next term, if not deductible then the premises shall be completed. Where a golf business base has a business of goods, other services that are not subject to a particular consumption tax subject such as: hotels, dining, sales, or games are not subject to special consumption taxes.

For example 6: a golf business facility which organizes hotel business, eating, selling goods, or non-tax TTB games, goods, services, and services are not subject to the TTB tax.

b) For the business-si-slave business, the video game has a bonus, the cost of the base that determines the value of the TTB tax is the revenue from the ca-si-slave business, the award-winning electronic game, which has been awarded to the customer by the amount of money earned (not having a GTGT tax). In exchange for guests before playing at a cash register or a table, the player minus the amount of money returns to the customer.

c) For the bet business, the base price determines the value of the TTB tax as the tickled ticket sales (-) bonuses for the customer (the non-tax GTGT), excluding ticket sales to the entertainment events attached to the booking operation. Bet.

d) For the aerospace business, massage and ka-ra-mili, the price as a base determines the value of TTB taxes is the untaxed GGTGT tax of operations in the universe, massage and karaoke facilities, including the revenue of the dining service and other services that go away. It ' s (for example, bathing, in a massage facility).

For example, 7: The sales of a GTGT business business (including the food sales revenue) of the business base A in the tax period are 100,000,000m.

TTB tax value	=	100,000,000m	=	71,428,571e
		1 + 40%

For the lottery business, the base price determines the value of the TTB tax as the ticket sales of lottery types are allowed to do business under the rule of law (the non-tax GTGT).

10. TTB tax value for goods, the service specified from paragraph 1 to paragraph 9 This includes an increase in the value of the sale price, the service supply price (if any) the business production facility is enjoyed.

The tax price is calculated in Vietnam. The case for taxpayers with foreign currency is to make foreign currency exchange rates of Vietnam by the average exchange rate on the bank of the Bank of Vietnam, which was published by the State Bank of Vietnam at the time of its revenue. the tax price.

For imported goods: The regulation of the exchange rate between Vietnam and the foreign currency used to determine the value of the tax is made in accordance with the law of the export tax, the import tax.

11. The case of manufacturing facilities, business does not implement or implement the untrue bill of invoice, the term tax authorities enter the actual business production situation to seal the revenue under the provisions of the Tax Management Law and determine the amount of tax. The TTB must be filed.

12. The timing of the TTB tax is as follows:

-For goods: the timing of revenue for goods is the time of transfer of ownership or the right to use goods to the buyer, which does not distinguish money or uncollected money;

-For the service: the timing of the revenue delivery is the time to complete the service offering or the time of the application of the service supply, which does not distinguish money or uncollected money.

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

13. The manufacturing facility, imports of goods, TTB taxable services business must make the right accounting regime, invoices, certificates from purchasing, sales of goods, business services and shipping in accordance with the provisions of the law.

The basis of production when selling goods, delivery to branches, the dependent base, the agent must use the invoice. In the branch case, the store is located on the same province, the city with a manufacturing base or a warehouse delivery facility, the facility is used in the internal storage and internal transportation with an internal operating order.

The TFB tax item production facility uses a brand label that must register for the prescribed use of the used goods label.

What? 6. TTB Tax Rate

1. In accordance with regulation at Article 7 Tax Law Special consumption 27 /2008/QH12, Article 5 Protocol 26 /2009/NĐ-CP March 16, 2009 the Government and the Fourth Protocol 113 /2011/ND-CP December 8, 2011.

2. The base case that produces a wide variety of goods and business multiple types of TTB taxable services has different tax rates then prescribes paying TTB according to each of the regulatory tax rates for each type of goods, services; if the production base is required. The undetermined service business by the rate of tax rates is to charge and pay taxes according to the highest tax rate of goods, services that the facility has manufacturing, business.

Chapter III

TAX REFUND, DEDUCTION, SPECIAL CONSUMPTION TAX REDUCTION

What? 7. Tax reimbursable

The TTB taxpayer is given tax refund in the following cases:

Imported goods, reexporting include:

a) The imported goods paid a special consumption tax but also stored the warehouse, which circulated at the store and was under the supervision of the customs authority, which was re-exported abroad.

b) Import goods have paid special consumption tax to deliver, sales to foreign countries through agents in Vietnam; imports of goods to sell to the vehicles of foreign firms across international routes through Vietnam ' s ports and other Western countries. It ' s Vietnam on international routes under government regulation.

c) The imported goods for reexporting in the form of a re-export-import business method of reexporting when reexporting is reimbursable in the number of special consumption taxes that have submitted corresponding to the number of reexporting goods.

d) The imported goods paid a special consumption tax but reexporting abroad was reimbursable in the number of special consumption taxes submitted to the number of foreign repaid goods.

Goods imported for the fair, exhibition, introduction of products or to serve other jobs in certain times of filing a special consumption tax, when reexporting is tax refund.

e) The imports have paid TTB for the declaration, but the actual import is less than that of the declaration; imports in the import process are damaged, loss of reasonable reason, paid TTB.

g) For unsuitable imports of quality, race under contract, import permits (due to foreign owners send false), there is the authority of the agency with the authority to test and confirm the foreign owner that is allowed to import it. The Customs Agency checks and reconfirms the number of TD-B taxes filed, if the tax number is already filed, if the payment is not filed, the required amount must be filed.

The case was allowed to export foreign repayment, the refund of the TTTB tax was submitted to the number of foreign returned goods.

The case of return to foreign goods in the time of not having to pay import duties under a regulatory regime, the Customs Agency inspects the procedure and does not collect TTB taxes in accordance with the number of imported foreign goods.

2. The goods are the raw materials for the production, the export of the export goods refund of the special consumption tax that corresponds to the amount of raw materials used for the production of export-food goods.

The payment of TTB by regulation at paragraph 1, paragraph 2 This is only done to the export and procedure practice, profile, sequence, authority to address the refund of the special consumption tax on the imported goods made under the same regulation. with the settlement of the import tax on the provisions of the export tax legislation, the import tax.

3. Manufacturing, business-to-merger business, division, separation, dissolution, bankruptcy, transformation of ownership, delivery, sale, stock, state enterprise leasing has a special consumption tax rate, the facility has the right to recommend a refund tax authority. Tax rates in particular.

4. TTB tax in cases:

a) The tax on the decision of the competent organ by the rule of law.

b) The tax return on the international treaty that the Socialist Republic of Vietnam is a member.

c) The tax return in the case of a special consumption tax amount has paid greater than the amount of special consumption tax required to submit by regulation.

Procedure, profile, sequence, authority to resolve TTBB in accordance with provisions at paragraph 3, paragraph 4 This is done under the provisions of the Tax Management Law and the execs of the execs.

What? 8. Tax deducted

Taxpayers who produce goods belonging to the special consumption tax subject by special consumption tax materials withheld from the number of special consumption taxes have submitted to the import material or have paid for the direct purchase of the tax base. Domestic production when it determines the number of special consumption taxes to be filed. The special consumption tax number is deducted in the same way as the special consumption tax of the raw material used to produce goods sold out.

The case of taxpayers producing simultaneously gasoline, oil and petrochemicals by special consumption tax materials deducted from the amount of special consumption tax filed against the imported raw materials or paid for direct purchase materials, the company said. from the domestic production base when determining the special consumption tax number must submit. The special consumption tax number is deducted in the same way as the special consumption tax of the raw material used to produce goods sold out.

The special consumption tax deduction condition is prescribed as follows:

-For the entry of the TTB taxable raw materials to produce the TTB tax, the term for the TTB tax deduction is the certificate from paying TTB taxes.

-For the case of buying the manufacturer ' s direct material in the water:

+ Sales purchase contracts, in the contract must have a content that represents goods produced by the basis of a direct sales basis; copy the sales base of the sales base (with the signature, stamp of the sales base);

+ Evidence from bank payment;

+ The word for making the TTB tax deduction is the GTGT bill when purchasing. The TTB tax number on which the purchase unit paid when purchasing the raw material is specified = TTB tax rate (x) TTB tax rate; in it:

Special consumption tax value	=	The purchase price has no GGTGT tax (shown on the GTGT bill)	-	Environmental Protection Tax (if available)
		1 + Special consumption tax tax

The special consumption tax number is deducted in the same way as the special consumption tax of the raw material used to produce goods sold out.

The deduction of special consumption tax money is made when prescribation of special consumption tax, special consumption tax must be submitted as defined in the following formula:

The number of TTB taxes must be filed

=

The TTB tax number must be submitted by the TTB tax export tax in the term

-

The TTTB tax number has submitted or has paid in the purchase of the purchase material corresponding to the number of warehouse goods consumed during the period

Example 8:

In the tax manifold, the A ' s basis for the following professions:

+ Import of 10,000 liters of water wine, has paid TTB when importing 250 million copper (TTTB tax base).

+ Export 8,000 litres to produce 12,000 bottles of wine.

+ Export sales of 9,000 bottles of alcohol, TTTB taxes were born when the sale of 9,000 bottles of wine sold was $350 million.

+ The number of TTB taxes filed in the import of alcohol allocated to 9,000 bottles sold was 150 million.

The base number TTB tax A must submit in the semester is:

$350 million-150 million bronze = 200 million.

The undetermined case of the exact number of TTB taxes submitted (or paid) for the number of materials corresponding to the number of products consumed in the period was able to base at the previous period to calculate the deduction of TTB taxes and would determine according to the actual number. For the end of the year. In any case, the number of TTSB tax is allowed to deduct the maximum not exceeding the TTSB tax rate for the standard portion of the product's specifications standard. The manufacturing facility must register the technical economic level of the product with the direct tax authority governing the facility.

What? 9. Tax Reduction

The reduction of TTBB tax is implemented by regulation at Article 9 of the special consumption tax law. 27 /2008/QH12.

Procedure, tax relief records are implemented by the provisions of the Tax Management Law and the execs of the execs.

Chapter IV

EXECUTION CLAUSE

What? 10. The effect of execution

1. The message is valid from the date of the decree 113 /2011/ND-CP in effect (01/02/2012).

This 2.This is replacing the Digital. 64 /2009/TT-BTC March 27, 2009 by the Ministry of Finance Guide to Numerical Decree 26 /2009/NĐ-CP October 16, 2009 rules the implementation of some of the provisions of the special consumption tax law.

What? 11. Organization to execute

1. The Tax Authority is responsible for organizing the implementation of TTB tax collection and completion, TTB tax relief on the business base.

2. The Customs Agency is responsible for organizing the implementation of TTB tax collection, TTB's tax refund on imported goods.

3. In the course of execution, if there is difficulty, entanged, recommended units, the business base reflects on the Ministry of Finance to be solved in time ./.