DECREE

Modify, add some of the provisions of the Digital Protocol 123 /2008/NĐ-CP December 8, 2008 Government

specifies the details and guidelines that enforce some of the provisions of the Value Added Tax Law

______________________________

THE GOVERNMENT.

Government Law Base December 25, 2001;

The Value Tax Law Base increased on June 3, 2008;

At the suggestion of the Minister of Finance,

DECREE

What? 1. Modified, add 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 as follows:

1. Modified, add 2 Article 2 as follows:

" 2. The organization, individual manufacturing, business in Vietnam to purchase services (including the purchase of goods purchased with goods) of the foreign organization without a permanent basis in Vietnam, overseas individuals are subject to non-resident subjects in Vietnam. buy the service as the taxpayer.

The regulation of permanent and private facilities abroad is a non-resident object at this clause made in accordance with the provisions of the corporate income tax law and individual income tax legislation.

The Ministry of Finance is specifically directed at this paragraph. "

2. Add 3 to Article 2 as follows:

" 3. Cases are not manifold, valuing the added value tax:

a) The goods, services provided by the tax subject in Vietnam provide outside Vietnam, except for international shipping, which the international leg has a point of traveling and coming overseas.

The case provides services that are both ongoing in Vietnam, which has just taken place abroad, but the contract of the service signed between 2 (two) of the business is a tax subject in Vietnam or has a permanent basis in Vietnam. is subject to an increased value tax on the value of the contract made in Vietnam, except for the provision of an insurance service for imported goods.

b) The revenues of compensation, bonuses, support money received, the transfer of the rights to the emissions and other financial receivables.

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

d) Organization, non-business individuals, non-business taxpayers, are not prescribable, valuing the value added when selling assets, including the case of the sale of assets being used to ensure loans at banks, credit organizations. "

3. Modified, add 1 Article 3 as follows:

" 1. For products stipulated at 1 Article 5 The Value Added Tax Code increases through the conventional scheme is the newly-cleaned, exposed, drying, peeled, cutting, cutting, salting, salt-preserving, and other forms of preservation. "

4. Modified, add 3 Article 3 as follows:

" 3. The insurance pursuits at paragraph 7 Article 5 Value Tax Law includes: life insurance; health insurance, human accident insurance, learnability and insurance services related to people; livestock insurance, crop insurance, and other health insurance. other agricultural insurance services; reinsurance. "

5. Modified, add 4 Article 3 as follows:

" 4. Some of the services stipulated at the 8 Article 5 Value Tax Law that increases are regulated as follows:

a) Credit:

-Loan.

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

Bail.

-Financial leasing;

-Credit card release;

-Factoring in water; factoring in international;

-Other forms of credit under the rule of law.

The property uses to ensure that the value of the valuers value increases or has been transferred ownership to the lender when the sale is subject to increased value tax, unless the case is an increase in the value added tax on Article 5 Tax Law. the value of the increase.

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.

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".

6. Modified, add 12 Article 3 as follows:

" 12. Resources, unprocessed minerals at 23 Article 5 Value Added Tax Law are resources, minerals that have not been processed into other products.

The Ministry of Finance chaired, in coordination with the specific guidance agencies that identify the resource, the mining mineral has not been processed into another product stipulated at this paragraph. "

7. Additional paragraph 13 on Article 3 as follows:

" 13. Public service of sanitation, street drainage and residential areas; maintenance of zoos, gardens, parks, street greens, public lighting; funeral services.

The Ministry of Finance specifically instructs public service not under the prescribed tax subject at this paragraph. "

8. Modified, add 1 Article 4 as follows:

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

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) and plus (+) with an environmental protection tax (if any). The entry price at the store is determined by the regulation of the import tax price.

For the purchase of the specified service at 1 Article 1 This decree the tax price is the price of payment in the purchase contract that has not yet increased value added tax. "

9. Modified, add 2 Article 4 as follows:

" 2. For goods, services used for exchange, internal consumption, payable, donated value added tax value of goods, services of the same type or equivalent at the time of exchange, vote, donate. Separately, the invitations (not to collect money) see artistic performances, fashion shows, beauty and models, sporting competitions held by the state authority under the rule of law the tax price is determined by law. No (0).

Goods, the internal consumer services stipulated at this as goods, services due to the business base or the use of the consumer to the consumer, do not include goods, services used to continue the manufacturing process, business. "

10. Modified, add 3 Article 4 as follows:

" 3. For real estate business activity, valuing the value tax price is the property transfer price minus (-) the land price is subtracted to calculate the valuing value.

a) The land price is subtracted to calculate the value of the increased value specified as follows:

-For the case of being given by the State to invest infrastructure building for sale, land prices are subtracted to calculate the value-added tax that includes money using land to submit a state budget (not to account for land use exempt, decreased) and cost compensation, Free the release of the law.

-The land for the auction of land rights, the land price is subtracted to calculate the value of the increase in the price of the land.

-The land lease case to build infrastructure, build houses for sale, land prices are subtracted to calculate the increased value of land rent as land rent must submit state budgets (excluding land rent exempt, decreased) and compensated compensation costs, free-to-scale release. The law of the law;

-The case of business base that receives the land use of organizations, individuals, land prices are subtracted to charge the increased value of land at the time of the transfer of land use to land including the infrastructure value (if any); the facility. Business is not prescribed, deductible value tax increases in the underlying infrastructure that are calculated in the value of land use are not subject to increased value tax. Where the price of land was not determined at the time of the transfer, the land price was subtracted to charge the valuing value of the land, as the People's Committee of the Province, the Central City of the Central Committee, provided it at the time of the signing of the transfer.

-The case of a real estate business based on the form of construction-transfer (BT) in exchange for land-based construction, the land price is subtracted to calculate the valuing value being the price at the time of the BT contract under the rule of law.

b) The case of construction, infrastructure business, house construction for sale, transfer or leasing of valuables value increases is the amount obtained by the progress of the project's progress in the contract. "

11. Additional paragraph 7 on Article 4 as follows:

" Seven. The tax price on the service supply operation that has been implemented in Vietnam has been implemented abroad as the portion of the service value done in Vietnam stipulated in the contract to provide services. In the case, the contract does not separate the value of the service in Vietnam, and the tax price is determined by the rate (%) the cost of birth in Vietnam over the total cost. "

12. Modified, add points a, b, c and point d 1 Article 6 as follows:

" a) For export goods including goods exported abroad, sold to the non-tariff zone and other cases are considered to be exported under the rule of law.

b) For the export service that includes direct supply services to the organization, the individual abroad or in the non-tariff zone.

The overseas organization is a non-resident organization in Vietnam, not a valuer 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.

The Ministry of Finance provides specific regulatory services to the organization, foreign individuals not to apply a zero-percent tariff rate.

c) Goods, export services specified at the point a, this paragraph is applied to a 0% tariff rate that must meet sufficient conditions at the point of paragraph 2 Article 12 Value Tax Law increases, except some supply services for international transport activity are considered as a result. export and is applied to a 0% tax rate under the conditions provided by the Ministry of Finance.

d) International transport of regulation in this order includes passenger transport, baggage, international travel from Vietnam abroad or from abroad to Vietnam, or both destinations and overseas. In the event, the international transport contract includes the domestic transport leg that international transport includes the domestic leg ".

13. Modified, add point a 1 Article 8 as follows:

" a) The increased value of the goods, the service is determined by the payment price of the goods, that service minus (-) the payment price of the goods, the purchase service to the corresponding.

The payment price of the goods, the sales service is the actual price of sale on the bill of sale of goods, services, including increased value tax and the revenues, the extra charge on which the party sells.

The payment price of the goods, the purchase service identified by the value of goods, the purchase or import service, has a valuing value added to the production, commodity business, valuing the value added tax.

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. "

14. Modified, add point b, point c paragraph 2 Article 8 as follows:

" b) Organization, foreign individuals business in Vietnam do not follow Investment Law and other countries. Other organizations do not perform or perform incomplete accounting, invoices, the provisions of law, except for organizations, foreign individuals who provide goods, services to conduct search, exploration, development, and oil extraction. Gas.

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 by the rate set by the Treasury Department to be subtracted from the amount of taxes that must be filed.

c) Business activity buying, selling gold, silver, precious stones

In the case of business base, business, gold, silver, precious stones, and gold, and silver, precious stones apply tax on these activities according to the method of taxation directly on the value of the increase. "

15. Modified, add Article 9 as follows:

" Article 9. The value tax deduction increases input.

The value added tax deduction is implemented as stipulated at Article 12 of the Value Added Tax Law.

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

a) Value tax on the input of goods, services used for manufacturing, commodity trading, valuing services valuing the whole, including the entire value added tax on the uncompensated input of valuing goods valuing the value of the goods. Lost.

b) The value of the value added to the goods, the services used simultaneously for the production, commodity business, taxable and non-taxable services, is deductible only the amount of value tax increases in the goods, services used for manufacturing, business and business. Commodities, valuing taxes. 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 of the value added to the total sales. Goods, sales.

The value added tax of fixed assets used at the same time for the production of goods business, valuing the valuing value and the non-value added tax is deductible.

The value added tax on 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 defense, security; fixed assets, machine-making assets, and more. pickers, 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, business, and business. tourism, hotels.

The fixed asset is a nine-seat passenger car (except for cars used for freight, passenger, travel business, hotels) that exceed $1.6 billion, the value of the value added to the value. on the 1.6 billion non-deductible copper.

c) The value added value of goods, services used for manufacturing, commodities business, valuing services are not deductible, except for the specified case at the d point and point.

d) The increased value tax of goods, services that the business base buys in order to produce the goods business, services provided to the organization, foreign individuals, international organizations for humanitarian aid, non-reimbursable aid stipulated at paragraph 19 Article 5 Law. The value added tax is deducted all;

The value added value of goods, services used for search, exploration, oil field development is deducted all;

e) The value of the value added to the births during the month is prescribated, deductible when determining the tax number must be submitted by that month. The case of business base detected the number of value tax increases at the beginning of the prescrip, the deducted, additional deduction; the time to manifest, the maximum additional deduction is six months, since the time of the error of the error, except for the case. The number of valueadded tax rates has been filed, the number of valuing the value added to the investment in the period of investment, has not entered the deductible and the additional manifold in accordance with the provisions of the law on tax management;

g) The value added value of goods, services used for manufacturing, commodity business, valuing non-value tax increase stipulated at paragraph 2 Article 1 This decree is fully deducted;

) The amount of value added to the input is not deductible, the business base is invested in the cost to calculate the corporate income tax or to calculate the price of fixed assets;

i) The Treasury Department specifically states that some business base cases are enumerated, deductible the value added tax of goods, services purchased in the form of authorisation for the organization, the other individual whose invoices are organized, the authorized individual.

2. The terms of the value tax deduction increase input:

a) There is an increase in the value of goods of goods, purchases of goods, or certificates from a value tax increase in the import of goods in the import, certificates from an increase in value added to the purchase of the specified service at paragraph 2 Article 2 of the Census 123 /2008/NĐ-CP December 8, 2008.

b) There is evidence from bank payments to goods, purchases of goods, except for the case of a total value of goods, the purchase service at once valued at less than 20 million.

For goods, slow-to-buy services, valuing a value from 20 million or more, the base business base in the contract buys goods, services, valuing added value and certificates from payment through the bank of goods, slow-to-pay services, repayment to prescrip, the value tax deduction increases input. In the absence of a bank's payment, the business base is still listed, deductible of the value added tax. By the time the payment is under contract if there is no evidence from a bank payment, no value tax deduction is deductible, the business base must prescribe, adjust the number of valuing the value added to the deduction.

Goods, services purchased by the means of clearing between the value of goods, the service purchased at the value of goods, the sales service is also considered to be paid through the bank; the case after the compensation that the rest of the value is paid in value. From 20 million or so on, it ' s only tax deductible for the case of evidence from a bank payment.

In the case of buying goods, a supplier's service is worth less than 20 million, but buys several times on the same day that a total value of 20 million or more is only a tax deduction for the case of a payment from the bank.

c) For the goods, the service is exported beyond the specified conditions at the point a and this b point is also required to meet the following conditions:

-There is a sale contract, export of export goods or to the export of export goods, contracts to provide services with organizations, individuals abroad or in non-tariff zones;

-There is evidence from the payment of the goods, the export service through the bank and other testimonies according to the law; for export goods there must be a customs affidavit.

Goods, export services are paid in the form of a clearing between goods, export services with goods, import services, repayment of state debt, are also considered payment by banks.

Cases: foreign buyers lose the ability to pay due to the bankruptcy status; export goods do not guarantee the quality to be destroyed right at the entry of the import and export goods damaged by the objective cause during the transport process. From the Vietnamese border, there must be evidence, third-party confirmation papers that replace payment from bank payments are also considered payment through the bank. The Ministry of Finance is coordinating with the agencies involved in the filing of the case, the alternative to the certificate of payment from the bank to these cases. "

16. Modified, add 3 Article 10 as follows:

" 3. The business base is operating under a valuing tax subject that increases in the deductible method of having a newly established manufacturing base investment project in the province, the other Central city with the province, the city where its headquarters, is in the region. The investment phase has not yet entered service, has not registered a business, yet not registered a tax, if there is an increase in the value of the value of the goods, the purchase of the purchase to the investment from the 200 million-dollar investment is increased by the value of the value added. The business base must prescribe, set up its own tax returns on this case. "

What? 2. Terms of execution

1. This decree came into effect on 1 March 2012.

2. The Ministry of Finance directed this decree.

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