Circular 05/2012/tt-Btc: Guide The Implementation Of Decree No. 26/2009/nd-Cp On November 16, 2009 And Decree 118/2010/nd-Cp On January 8, 2011 The Government's Amendments And Supplements To Some Articles Of The ...

Original Language Title: Thông tư 05/2012/TT-BTC: Hướng dẫn thi hành Nghị định số 26/2009/NĐ-CP ngày 16 tháng 3 năm 2009 và Nghị định số 113/2011/NĐ-CP ngày 8 tháng 12 năm 2011 của Chính phủ sửa đổi, bổ sung một số điều của...

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CIRCULAR guiding the implementation of Decree No. 26/2009/ND-CP on November 16, 2009 and Decree 118/2010/ND-CP on December 8, 2012 of the Government revising, supplementing a number of articles of Decree No. 26/2009/ND-CP on November 16, 2009 detailing the implementation of some articles of the law on special consumption tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law on special consumption tax number 27/ 2008/QH12 on November 14, 2008;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;
Pursuant to Decree No. 26/2009/ND-CP on November 16, 2009 detailing the Government's implementation of some articles of the law on special consumption tax and Decree No. 113/2010/ND-CP on December 8, 2012 of the Government revising, supplementing a number of articles of Decree No. 26/2009/ND-CP on November 16, 2009 detailing the implementation of some articles of the law Special consumption tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
The Ministry of Finance shall guide the implementation of Decree No. 26/2009/ND-CP on November 16, 2009 and Decree No. 113/2010/ND-CP on December 8, 2012 of the Government as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular guiding the implementation of Decree No. 26/2009/ND-CP on November 16, 2009 and Decree 118/2010/ND-CP on December 8, 2012 of the Government revising, supplementing a number of articles of Decree No. 26/2009/ND-CP on November 16, 2009 detailing the implementation of some articles of the law on special consumption tax.
Article 2. Taxable object taxable objects consume special (TTĐB) is done according to the provisions of article 2 of law on special consumption tax number 27/2008/QH12, article 2 of Decree No. 26/2009/ND-CP on November 16, 2009 by the Government, paragraph 1 article 1 of Decree 113/2010/ND-CP on January 8, 2011.
For items of refrigeration capacity from 90,000 BTU back down to bear the SCT: base case production sale or import facility added separate each Department is hot or cold, the Bureau Bureau of the goods sold or imported (hot, cold Bureau Bureau) are still subject to bear the SCT as for finished products (air conditioners).
Article 3. Taxable goods not subject to the provisions in article 2 to this circular are not subject to special consumption tax in the following cases: 1. The goods due to the production facilities, the direct export processing or sale, trustee for other business establishments for export include: 1.1. The goods due to the production facilities, the direct machining of exports abroad including the sale of goods, processing for export processing businesses, except automobiles under 24 seats sold for processing and exporting enterprises.
The basis of the goods not subject to the provisions of this point SCT must have a proven record as actual export goods, in particular as follows:-the sales contract or contract for outsourcing overseas.
-Export sales invoice or return, the payment processing.
-Export declaration-bank payment voucher.
Payment through bank transfer of money from the account of the party of import to the exporting Party's name, account opened at the Bank under the form of payment agreements in accordance with the contract and regulations of the Bank. Payment voucher money is paper that export side Bank of the amount received from the bank account of the party of import. The case of slow payment charged agreement, must be stated in the contracts, to the time limit for the payment of a business establishment must have proof of payment by the Bank. The case of the exporting Party shall mandate entrusted to export foreign payments through the Bank.
1.2. Establishments manufacturing the goods subject SCT temporary exports, if re import export temporary license, re import, within a period not yet payable tax, import tax according to the specified mode then re-entering passwords do not have to file the SCT, but when selling goods production facility must submit the SCT.
1.3. Goods by sale or production facilities entrusted to base business export to export under a contract the economy.
Has production facilities in case the goods are not subject to the provisions of this point SCT must have proven to have actual export of goods as follows:-the contract for the sale of goods for export or fiduciary export contracts for mandated export between production base and export businesses.
-Bill of sale, delivery and export mandate.
-Report on the liquidation (liquidation in whole or in part) the contract of sale of the goods for export, report on the liquidation of contract export mandate can be the following: name, number, category, item, the selling price of the goods have actually exported; forms of payment; and the amount on the payment voucher, goods exported through Bank of foreign buyers for export base; the amount and number, date of payment vouchers between production facility with the export basis or Foundation entrusted export; on number of export contracts, a copy of the customs declaration for goods exported.
For goods export purchasing facility, entrusted to export to export but not export that domestic consumption, export business must declare, filed for the SCT this goods when consumed (sold) in the country.
1.4. Goods carried abroad to sell in overseas exhibition.
The basis of the goods brought to the sale at the exhibition must have enough procedure:-invitation paper or register to join the exhibition abroad.
-Export goods declaration certified by the Customs authorities of goods exported.
-The sales table at the Expo.
-Proof of payment for the goods sold at the Expo, the event sales currency cash value on the prescribed level must declare to customs, there is evidence from top banks under current rules.
2. Goods imported in the following circumstances: 2.1. Humanitarian aid, aid is not refundable; gifts, gifts include: a) humanitarian aid Goods and non-refundable aid goods, including imported goods with non-refundable aid resources are approved by the competent authority; every humanitarian assistance, emergency relief in order to overcome the consequences of war, natural disasters, disease.
b) gift of organizations and individuals abroad for State agencies, political organizations, social-political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units.
c) gifts, gifts for individuals in Vietnam according to the norms stipulated by the law.
2.2. Goods in transit or borrow the road through the gate, borders Vietnam, goods transfer, including: a) the goods are shipped from the country of export to the importing countries through the gate but not Vietnam import procedures on to Vietnam and not do the procedure for export out of Vietnam.
b) the goods are shipped from the country of export to the importing countries through the gate and Vietnam take on bonded, no customs imported into Vietnam and not do the procedure for export out of Vietnam.
c transit Goods, borrow road) through the gate, borders Vietnam on the basis of the agreement signed between the Government of Vietnam with a foreign Government or agency, the representative was the Government of Vietnam and foreign government authorization.
d) the goods are shipped from the country of export to the importing countries through the gate not Vietnam.
2.3. temporarily imported Goods, re-export, if re-export within the time limit is not filed tariffs in accordance with the law on the export tax, import tax is not payable SCT corresponds to the number of real goods re-export.
The temporary export goods, the import re import re if, within the time limit does not have to pay tax for export under the provisions of the law on the export tax, import tax is not payable SCT corresponds to the number of rows actually re import.
2.4. The goods temporarily imported for exhibition fair, if re-export within not filed tariffs according to the prescribed regimes.
Most of the time, exhibition fairs which organized, not personal origin imported temporarily must then declare, filed SCT; If held, the individual does not declare that, inspections discovered the collection in addition to the SCT also sanctioned under the provisions of the law.
2.5. the Organization's supplies, foreign individuals according to standard diplomatic immunity in accordance with the law on diplomatic immunity.
2.6. Items carried in baggage allowance tax-free import of Vietnam people personally and foreigners when the entry through gate Vietnam.
2.7. Imports to be sold tax-free at shops selling duty-free under the provisions of the law.
3. Goods imported from foreign countries into the tax-free goods from inland into the tax-free sale and use only in the tax-free goods are traded between tax-free zones together, except for cars carrying people under 24.
Profile, sequence and jurisdiction does not collect the SCT with regard to the case prescribed in clause 2, paragraph 3 of this article shall be as specified on the resolve not to collect taxes, tax free importation under the provisions of the law on the export tax, import tax.
Importing establishments found in the case of SCT do not incur when imported under the provisions of clause 2, paragraph 3 of this article, if used on other purposes they must declare, SCT import sewn with filing the Customs according to the instructions of the Ministry of Finance on customs procedures; check the customs supervision; the export tax, import tax and tax administration for export and import goods.
4. Aircraft and yachts used for the business purposes of transportation of goods, passengers and business travel.
The case of the ship, sailing in an is not subject to special consumption tax but then not used for business purposes of transportation of goods, passengers and business travel shall be subject to special consumption tax.

Business establishments have ships, yachts and import converts the above purpose must declare filed SCT with customs under the guidance of the Ministry of Finance on customs procedures; check the customs supervision; the export tax, import tax and tax administration for export and import goods.
Business establishments have ships, yachts are produced in the water convert the above purpose must declare SCT value filing remaining after deducting the depreciation value in accordance with the tax agency to direct management.
5. for cars specified in paragraph 4 of article 3 of the law on special consumption tax is the type of vehicle according to the manufacturer's design is used as an ambulance, a car carrying prisoner, funeral car; airport inspections, radio frequency control; armored vehicles launched the elevator; car mobile tv; car design has just sitting there, just had to carry 24 people from the place; cars running in amusement, recreation and sport, is not registered and not taking traffic and vehicles, the vehicle not registered in circulation, not in traffic due to the Ministry of finance in cooperation with the ministries and agencies concerned have specific guidelines.
Base business importing cars be designed only to run out of amusement, recreation, sport is not registered and not involved in the transport of objects not subject to special consumption tax referred to in paragraph 5 of this Article are presented to the Customs office where the import declaration open profile , the following procedure:-a copy of business registration certificate to prove the basis of imported functions play area business, entertainment, sports (signed, stamped with the seal of the import facility).
-Import businesses clearly on the Declaration of import content goods: "cars are designed, built using only ran in amusement, recreation and sport, is not registered and not in traffic." The importing facility must be responsible for the accuracy of the records import.
Customs office where the import business establishments registered open declarations of goods imported to check the goods and no currency stated items SCT, not granting declarations confirm the origin for import car import business.
The case of automobile design used only ran in amusement, recreation and sport, are not registered and do not participate in traffic not subject to import facility, SCT did import procedures as instructed in paragraph 5 of this Article to the Customs authorities, if the change of purpose of use than when importing , do not use in amusement, recreation and sport, is the kind of cars in subject imports base then SCT must enumerate, SCT filed with customs under the Finance Ministry's Guide on customs procedures; check the customs supervision; the export tax, import tax and tax administration for export and import goods. The base case import does not declare to the Customs the place of import procedures for submission of SCT do change the purpose of use than when importing, the import facility will be sanctioned under the provisions of the law on tax administration and enforcement guidance documents.
6. Nap (naphtha), condensate, re the combined preparations (reformade component) and other products used as raw materials to manufacture products (except gasoline production) due to manufacturing products directly;
NAP (naphtha), condensate, re the combined preparations (reformade component) and the other by the base product nap (naphtha), condensate, re the combined preparations (reformade component) and other products directly sold to other production facilities to use as raw material for the production of products (except gasoline production).
Goods subject to not subject to prescribed SCT at this point to meet the profile, procedures: a) for base case production of products directly imported, the facility must present to the Customs authorities the records under the guidance of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export goods, import (import mandate case must have more contract-mandated import); A copy of the business registration certificate (signed, stamped with the seal of the imported production facilities) and the commitment of the representative under the law of the importing production base of the goods is nap-(naptha), condensate, re the combined preparations (reformade component) and other imported products are used as raw materials to manufacture products (except gasoline production);
For domestic production facilities directly sold to other establishments for use as raw material for the production of products (except gasoline production) are: the contract for the sale of goods; A copy of the business registration certificate of the purchaser (signed, stamped by the purchaser) and the commitment of the representative under the law of the buyer of the goods is nap-(naptha), condensate, re the combined preparations (reformade component) and that the other side was used for purchase of raw materials to manufacture products (except gasoline production);
b) vouchers for payment through the Bank.
The basis of the production and import of goods in case of SCT do not incur according to the provisions in paragraph 6 of this Article if used on other purposes, they must submit the Declaration of imported sewing SCT with customs under the guidance of the Ministry of Finance on customs procedures; check the customs supervision; the export tax, import tax and tax administration for export and import goods.
The base case production of nap (naphtha), condensate, re the combined preparations (reformade component) and other domestic products directly sold to the other facility to use as raw material for the production of products (except gasoline production) then the invoice, on the Bill to specify goods subject to not subject to SCT.
Manufacturing of products purchases directly from the nap-manufacturing facility (naphtha), condensate, re the combined preparations (reformade component) and the other in the case of SCT do not incur according to the provisions in paragraph 6 of this Article if the consumption (sales) in water or used in other purposes then the basis of the purchase order must declare SCT for the filing, the goods when consumed (sold) in water or used in other purposes.
Particularly for the base case production of imported or purchased directly from the manufacturer in the country we nap (naphtha), condensate, re the combined preparations (reformade component) and other preparations for making production materials simultaneously out of gasoline, oil and petrochemical solvents, gasoline, oil production facilities make the submission , charged when buying raw materials SCT. SCT number that manufacturing base have filed or paid is deducted according to the guidance in article 8 of this circular.
Example 1: oil filter company A import condensate to fuel produced petrol, diesel and some petroleum solvents. The company made A submission of SCT when imported condensate. SCT number that company A was filed against this condensate material is deducted according to the guidance in article 8 of this circular.
Example 2: oil filter Corporation B buy condensate from oil company C produces condensate directly to as raw materials to produce gasoline, diesel oil and some other oil solvent. B company, C company for payment according to the price already includes the SCT. SCT number that company B has paid for company C was B company deducted according to the guidance in article 8 of this circular.
7. Cable capacity from 90,000 BTU back down, according to the manufacturer's design only to mount on vehicles, including cars, railway cars, ships, boats, aircraft.
The case of a business establishment; mandated import conditioners system centered on 90,000 BTU or base business import contracts with contractors to install the device in the country about the provision of air-conditioning system on 90,000 BTU; the delivery depends on the progress of construction works (air conditioning systems were imported into many times more trip) to not count filed SCT for each import are the details of the import equipment such as hot or cold Bureau Bureau shall present the following documents to the customs include :-import (import mandate case must have more contract-mandated import) or purchase contract (original or certified copy of the import business stamp) air-conditioning system with domestic contractor; in the contract must show this is the sync devices have power over 90,000 BTU is imported the manufacturer's standard enclosed lists the number of the details of the import equipment.
-Connection diagram for central air conditioning systems of units and construction contractors (in case of construction contractors).
-Certificate of inspection capacity and computer synchronization of import equipment, and integral parts (hot, cold Bureau Bureau) or groups of integral parts of the equipment cannot operate independently by the competent inspection body according to the provisions of the law.
The case of each Department separately or some integral parts are assembled into a complete air-conditioning machines, have a capacity from 90,000 BTU or less independent operations do not need to connect to the system, then each Department must still bear the SCT.
-A commitment of business establishments to import about using import purpose and responsible before the law about her commitments.
Based on the present record of business establishments, the Customs established tracking votes except backward as annex 1 attached herewith to track management.
Article 4. The taxpayer 1. The submission of SCT's organization, individual manufacturing, imports of goods and services in the business objects subject to SCT, including: 1.1. The business entity is formed and the business registration under the enterprise law, law on State Enterprise (business law) and the law on cooperatives.
1.2. economic institutions of political organization, social-political organizations, social organizations, social-professional organizations, social-political organization-career, people's armed units, organizations and other institutions.

1.3. Enterprises, foreign-invested and foreign parties involved in business cooperation under the foreign investment law in Vietnam (now the investment law); organizations, foreign individuals doing business in Vietnam but not to establish legal entities in Vietnam.
1.4. Individuals, households, groups of independent business people and other objects have active production, trading, import.
2. Base business export purchase bear SCT of production base to export but not export that domestic consumption, the export business is the submission of SCT. When selling goods, export business establishments must fully declare and SCT.
Chapter II article 5 TAX CALCULATION BASE. Special consumption tax rates calculator SCT of commodities, service is the selling price of the goods, the price of services supply production facilities, business doesn't yet have SCT, environmental protection tax (if applicable) and value added tax, is defined as follows: 1. for goods produced in the country , special consumption tax rates are defined as follows: tax special consumption Price = Price VAT yet-environmental protection Tax (if applicable) 1 + special consumption tax which, price not yet have value added tax is determined by the provisions of the law on value added tax environmental protection tax, determined according to the law on environmental protection tax.
a) base case production of goods subject to special consumption tax on sales through the establishments accounting depends, then the base price determine the prices charged to special consumption tax is the price by establishments dependent accounting sold not have VAT tax and environmental protection (if any). Manufacturing sales through resellers the right by the specified base and just enjoy the Roses then reviews how base prices charged to special consumption tax is the sale price not have VAT and severe environmental protection tax (if any) specified by the production base has not deducted a Commission.
b) base case production of goods subject to special consumption tax on sales through the basis trading prices as a base of special consumption tax is the sale price not have VAT tax and environmental protection (if any) of the manufacturing base but not be 10% lower than the average sales price of commercial businesses that sell out. Private automobile items, the average selling price of commercial businesses to compare is the price of cars according to quality standard products are announced producers for each type of car including the choice of equipment, spare parts business and commercial establishments created by request of the customer.
The case of the purchase price of the production base is lower than 10% compared with the price of business and commercial establishments to sell out the price of special consumption tax is the price fixed by the tax authorities under the provisions of the law on tax administration and enforcement guidance documents 2. For imports: tax Price for imported goods are determined as follows: the SCT calculated Price = Price + tax and import tariffs.
Reviews of import tax calculation is determined according to the provisions of the law on the export tax, import tax. The case of imported goods are exempt from import tax, then the tax rates do not include import tax exemption, reduction.
3. for goods liable to SCT, SCT calculated price is the price of VAT, tax on environmental protection (if any) and yet have SCT and does not eliminate the shell value packaging.
As for the beer bottle items if bet bottles, quarterly manufacturing facilities and guests perform settlement amount bet bottles then the bet amount respectively the value of the shell bottles not recovered to take on turnover of SCT calculated.
Example 3: for beer, by 2012 the selling price of canned beer 1lít not have VAT is 20,000 VND, SCT beer items tax (from 1 January 2010 to 31 December 2012) is 45% of the SCT calculated price is determined as follows: the SCT calculated price of 1 liter of beer boxes = 20,000 VND VND 13.793 1 + 45% = example 4 : The second quarter of 2012, the sale price of a bottle of beer to Hanoi yet there VAT is 120,000 VND/box, the SCT calculated price determined as follows: the SCT calculated Price 1 box of beer = 120,000 VND = 82.758 VND 1 + 45% example 5: the third quarter of 2012, A beer company sold 1,000 bottles of beer to customers B and there collect money betting with 1,200 bottles/bottles the total bet amount is 1.2 million. The first quarter the company A and customer B made settlement: the bottles recovered is 800 bottles, the bottles are not recovered is 200 bottles, the base amount of the recovered bottles, company A returned to client B amount 960.000 dd, bet amount respectively the number of bottles is not recovered is 240,000 VND (200 x 1,200 bottles/bottles) A company must put on the SCT calculated revenue.
4. With respect to the goods is the price of taxable goods sold by outsourcing or delivery base selling price of products of the same type or equivalent at the same time not have sales tax, environmental tax (if any) and SCT.
5. With respect to the goods produced in the form of business cooperation between production facility and the facility to use or own the trademarks (trademarks) of goods, production technology, the reviews do tax base of consumption especially sale price not have VAT tax and environmental protection (if any) of the facility using or owning the brand goods , production technology. The base case produced under license and transfer goods for branches or representatives of foreign companies in Vietnam to consume the product, the price of special consumption tax is the sale price out of branches, representatives of foreign companies in Vietnam.
6. With regard to the goods sold under the installment method, deferred tax consumption prices, especially the price not have VAT, tax on environmental protection (if any) and yet have SCT of goods sold under pay once, not including interest, deferred interest.
7. For goods or services used to Exchange, internal consumption, courtesy, gifts, giving, promotion is a special consumption tax on the price of the goods or services of the same type or equivalent at the time of the operation.
8. for export businesses purchase bear SCT of production base to export but not export that sold in the country, the SCT calculated price in this case is sold not have SCT, environmental protection tax (if any) and no VAT is determined as follows : special consumption tax rates = selling price in the country of export base not have VAT-environmental protection Tax (if applicable) 1 + special consumption tax base case the export declaration price (have VAT, environmental protection tax (if any) and SCT) as the base price low than the SCT 10% from the sale price on the market the price of special consumption tax is the price fixed by the tax authorities under the provisions of the law on tax administration and enforcement guidance documents.
9. With regard to the service, the price is supply price SCT calculated service of business establishments not yet have VAT and not yet have SCT, is determined as follows: the SCT calculated Price = Price VAT yet service 1 + tax price yet SCT VAT Base determined special consumption tax rates for some of the services provided as follows : a) for business of golf (including golf practice business) is not yet have sales tax on the sale of membership cards, golf tickets, including the money ticketed volumes of golf, lawn maintenance money, operating rental car (buggy) and hire a housekeeper while golfing (caddy), deposit (if any) and the revenues related to play golf because golf Members, pay for business course. The case of the escrow account are returned to the person depositing the basis will be a refund of tax already paid by way of deduction to be paid by the States next, if not deducted, the base will be done according to regulations. The case of business establishments have golf business goods or services not subject to special consumption taxes such as hotels, catering, sale of goods, or the games, merchandise, services that are not subject to special consumption tax.
Example 6: base business organized golf the hotel business, catering, sale of goods, or the game not subject goods, the SCT, this service is not subject to SCT.
b) for business ca-si-slavery, gambling, video game reviews as a base price SCT calculated as revenue from trading of ca-si, video games have bonus money for compensation except that is equal to the amount obtained (no VAT) due for change before playing at the money changers or play table play machine, minus the amount the customer return change.
c) for business bet, making price base price SCT calculated as revenue minus bet ticket sales (-) bonus payments for the customer (price VAT), not including sales of tickets to view the entertainment events tied to active bet.
d) for business nightclub, massage and ka-ra-box-stats, reviews do base price is not revenue SCT have the VAT of the operations in the nightclub, massage and karaoke establishments, including sales of food services and other services included (e.g. bath, sauna and massage in the base).
Example 7: turnover not have business VAT (including food services revenue) of A business establishment in the tax period is 100 million.

SCT calculated price = 100,000,000 VND VND 71.428.571 = 1 + 40%) for the lottery business, defined as a base price reviews SCT calculated is the type of the ticket sales Lottery business is permitted under the provisions of the law (not yet have sales tax).

10. the SCT calculated Price for goods, service regulations from clause 1 to clause 9 This includes revenues add computer in addition to the purchase price of the goods, the provision of services (if any) that the business base to enjoy.
Tax rates in Vietnam. The case of the taxpayer have the revenue in foreign currency foreign currency exchange to Vietnam the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the moment arise to determine tax rates.
For the imported goods: The exchange rates between the Vietnam with foreign currencies used to determine the value of the tax calculation was performed according to the provisions of the law on the export tax, import tax.
11. in case of production facilities, business does not perform or improperly billing mode, certificate from the tax authorities based on production and business situation of fact to determine the revenue under the provisions of the law on tax administration and determine the number of SCT to submit.
12. Time of the SCT determined as follows:-for goods: the time arise with respect to the goods is the time of the transfer of ownership or the right to use the goods to the buyer, irrespective of whether the money has earned money;
-For services: the moment arise is the time of the completion of the provision of services or the time billed services, irrespective of whether the money has earned the money.
-For imported goods is the time of registration of customs declarations.
13. Production, import of goods, business services bear the SCT should make a correct accounting regime, invoices and vouchers when buying, selling goods, business services and transportation of the goods according to the provisions of the law.
Production facilities when the sale of the goods, delivery to the branch, the basis of dependent, agents must use Bill. The case of branches, stores directly put on the same province, city with production facilities or the export goods warehouse, the base was used to transport cum warehouse manufacturing votes internally attached to the internal movement order.
Production base of items bear the SCT has used the trademark to be registered trademark using the form prescribed.
Article 6. SCT tax 1. Comply with the provisions of article 7 the special consumption tax Law No. 27/2008/QH12, article 5, Decree No. 26/2009/ND-CP dated 16/3/2009 of the Government and paragraph 4 Article 1 of Decree 113/2010/ND-CP on 8/12/2011.
2. The base case production of many types of goods and services subject to many types of business SCT have different tax rates, they must declare SCT by filing a tariff regulations for each type of goods, services; If the basis of the production of goods, business services not identified under each tax rate to calculate and pay tax according to the tax rate of the goods and services that the facility has manufactured, business.
Chapter III TAX REFUND, deduction, REDUCE SPECIAL CONSUMPTION TAX article 7. Reimbursement of the tax payer was SCT were filed in the following cases: temporary import of Goods, re-export include: a) the imported goods have special consumption tax but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be recovered abroad.
b) imported goods have special consumption tax for delivery, sales to foreign countries through dealers in Vietnam; goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes as required by the Government.
c) Every interim import to re-export by the method of temporary business entry back when re-export refundable special consumption tax amount already paid corresponds to the number of rows of re-export.
d) imported goods have special consumption tax but re-export overseas be returned special consumption tax amount already paid for the number of rows returned export abroad.
temporarily imported Goods) to attend the fair, exhibitions, product launches or to serve other work in given time limit has the special consumption tax, when re-export tax reimbursement.
e) importers have filed declarations according to SCT, but less than the import declarations; imported in the import process is damaged, losing there reasons, SCT has filed.
g) for imports not yet match the quality, contract type, the import license (by the foreign shippers send sai), have the expertise of competent agencies tested and certified by foreign shippers that are imported, the customs authority to check and confirm the number of SCT to submit If there were overpaid tax shall be refunded, if not fully lack of submission to file.
The case was allowed to export the rendered abroad shall be refunded of SCT has filed against the number of rows returned export abroad.
The case returns to the foreign party within the time limit is not filed tariffs according to the prescribed regimes, the customs inspection procedures and do not collect the SCT fit the number of imported foreign returns.
2. The goods are imported raw materials to production, export processing refundable special consumption tax amount already paid corresponds to the number of materials used to manufacture the actual goods for export.
The SCT completed as defined in paragraph 1, paragraph 2 this is only done for real goods and export procedures, record, sequence, complete jurisdiction of special consumption tax for imports made under regulation as to the resolution of the input tax refund under the provisions of the law on export tax , import tax.
3. Production facilities, sales tax when the merger, Division, separation, dissolution, bankruptcy, changed ownership, delivery, sale, lease, rental of State enterprises having special consumption tax amount overpaid, the facility has the right to propose the tax authorities refund of special consumption tax overpaid.
4. Complete SCT in the case: a) Tax Refund at the discretion of the competent authority under the provisions of the law.
b) reimbursement under the international treaties to which the Socialist Republic of Vietnam is a member.
c) reimbursement in case of special consumption tax amount already paid is greater than the amount of the special consumption tax as prescribed in the regulations.
Procedures, records, sequence, SCT completed the jurisdiction in accordance with paragraph 3, paragraph 4 of this Article is made according to the provisions of the law on tax administration and enforcement guidance documents.
Article 8. The tax deduction the taxpayer manufactures goods subject to special consumption taxes borne by the raw materials subject to special consumption tax deductible special consumption tax amount already paid for the imported raw materials or pay for raw materials purchased directly from domestic production facilities when determining the number of special consumption tax to be paid. The number of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce goods sold.
The case of taxpayers produced simultaneously out of gasoline, oil and petrochemical solvents with the raw materials subject to special consumption tax deductible special consumption tax amount already paid for the imported raw materials or pay for raw materials purchased directly from domestic production facilities when determining the number of special consumption tax to be paid. The number of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce goods sold.
Conditions of the special consumption tax deduction shall be as follows:-for the case of imported raw materials to produce goods SCT SCT bear the vouchers to do SCT deduction base is proof of submission of SCT import stitch.
-For raw materials directly from the manufacturer in the country: + goods purchase contracts, the contract must have the content embodied in goods by direct sale base production; A copy of the certificate of business sales facility (signed, stamped by the sales basis);
+ Certificate from the payment through the Bank;
+ Vouchers to do SCT deduction base is ADDED VALUE invoice when shopping. Number of purchase units that the SCT was charged when buying raw materials identified SCT calculated price = multiply (x) SCT rates; where: the special consumption tax rates = purchase price not have VAT (shown on the RATES Bill)-environmental protection Tax (if applicable) 1 + special consumption tax rate Of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce goods sold.
The deduction of special consumption tax is made when the special consumption tax declaration, the special consumption tax payable is determined by the following formula: number of SCT SCT = number of payable payable of goods subject to export inventory consumed in the SCT-SCT Number already paid or were charged at the stage of raw material purchase to correspond with the number of warehouse goods consumption in the States for example 8: in the tax declaration, the basis of A business incurred after the import of 10,000 litres of alcohol + water, SCT has submitted when importing 250 million (receipts, filed at the stage of import SCT).
+ Output 8,000 litres to produce 12,000 bottles of wine.
+ Export sale of 9,000 bottles of wine, the SCT arise when export sales of 9,000 bottles of wine export sale is 350 million.
+ SCT Number filed at the stage of import wine country allocation for 9,000 bottles of wine sold is 150 million.
SCT number basis of A payable in the States is: 350 million-150 million = 200 million.

The case has not yet determined the exact number of SCT have filed (or paid) for the number of materials correspond to the number of products consumed in the States then can be based on the figures of the previous period to calculate the number of SCT are deducted and will determine the actual number at the end of the quarter , last year. In all cases, the SCT is allowed maximum deduction does not exceed the number of SCT calculated for the raw materials according to the standards of technical-economic norms of the product. The manufacturing facility must register technical economic norms of the product with the direct tax base management.
Article 9. Tax relief reducing the SCT made under the provisions of article 9 law on special consumption tax number 27/2008/QH12.
Procedures, records of tax reduction is done according to the provisions of the law on tax administration and enforcement guidance documents.
Chapter IV the TERMS OF IMPLEMENTATION of article 10. Effect 1. The circular has effect from the date of Decree 113/2010/ND-CP effective enforcement (01/02/2012).
2. This circular replaces circular No 64/2009/TT-BTC on 27/3/2009 of the Ministry of Finance shall guide the implementation of Decree No. 26/2009/ND-CP dated 16/3/2009 detailing the implementation of a number of articles of the special consumption tax Law article 11. Implementation 1. The tax authorities responsible for implementation of revenue management and reduction, SCT SCT for business establishments.
2. the customs authority responsible for implementation to manage currency SCT, SCT completed with respect to imported goods.
3. in the implementation process, if there are difficulties and obstacles, suggest units, business establishments, reflect on the Finance Ministry to be addressed promptly.
 
 

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