_____ GOVERNMENT number: 113/2010/ND-CP of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Hanoi, January 8, 2011 the DECREE amending and supplementing a number of articles of 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 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on government organizations 25 December 2001;
Pursuant to the law on special consumption tax on November 14, 2008;
Considering the recommendation of the Minister of finance DECREE, article 1. Modifying, supplementing a number of articles of 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 as follows: 1. Point b paragraph 1 article 2 be amended and supplemented as follows: "b. for types of petrol , nap (naphtha), re the combined preparations (reformade component) and other products including condensate to petrol specified in point g of paragraph 1 of article 2 of the law on special consumption tax, not including nap (naphtha), condensate, re the combined preparations (reformade component) and other products used as raw materials to manufacture products (except gasoline production) due to business establishments directly imported or purchased directly of sold production.
The Ministry of finance instructed the profile, the procedure to determine the taxable object is not defined at this point. "
2. Paragraph 4 of article 3 be amended and supplemented as follows: "4. 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; 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 specific rules. "
3. Article 4 is modified and supplemented as follows: "article 4. Tax price 1. For goods produced in the country, the special consumption tax rates are defined as follows: in particular, the selling price does not yet have value added tax is determined by the provisions of the law on value added tax.
a) base case production of goods subject to special consumption tax on sales through the establishments accounting depends, then the reviews as a base of special consumption tax is calculated by the establishments accounting reliance sold. 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 by the specified manufacturing facility yet except rose.
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 of the production facility but not be 10% lower than the average sales price of commercial business establishments to sell out. Private car sale price items by an average of commercial businesses to compare is the price a car not yet 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.
2. for imports, prices charged to special consumption tax is determined as follows: tax special consumption Price = Price + tax and import tariffs.
Reviews of import tax calculation is determined according to the provisions of the tax laws, export 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 subject to special consumption tax, tax rates do not exclude the value of the shell packaging, bottles.
As for the beer bottle items if bet bottles, quarterly manufacturing facilities and guests perform settlement amount bet bottles that bet amount corresponding to the value of the shell bottles not recovered must take into revenue special consumption tax.
4. For goods work subject to special consumption tax is the sale price of goods basis delivered to outsource selling off or sale of products of the same type or equivalent at the time of sale.
5. For 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 prices charged to special consumption tax is the sale price out of the base to use or own 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 of goods sold by the method of pay once, not including interest, deferred interest.
7. With regard to the service, special consumption tax rates is the provision of services of business services sold.
a) with regard to the business of golf is yet revenue value added 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 other revenues by Golf Members, pay for business course. 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.
b) for business ca-si-slavery, gambling, video game reviews computer special consumption tax is revenue from business ca-si-slavery, gambling game minus (-) to the amount charged for customers.
c) for business bet the price of special consumption tax is the sale of tickets to bet the bonus payment deduction.
d) for business nightclub, massage and ka-ra-box-stats, special consumption tax rates is the turnover of the activities in the nightclub, massage facility and ka-ra-box-stats including sales of food services and other services.
DD) for the lottery business reviews special consumption tax revenue is ticket sales types of lottery business is permitted under the provisions of the law.
8. For goods or services used to Exchange, internal consumption, courtesy, gifts, promotional, special consumption tax rates is the special consumption tax of goods, services of the same type or equivalent at the time incurred exchange activities, internal consumption, courtesy, gifts, promotional merchandise , this service.
9. special consumption tax rates for goods or services defined in this including revenues add computer in addition to the purchase price of the goods, the provision of services (if any) that production facilities, business was affected.
a) 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.
b) arise time for goods is the time of the transfer of ownership or rights to use goods to the buyer, irrespective of whether the money has earned money; now is the time for the service to complete the services or time of billing services, irrespective of whether the money has obtained the money. "
4. Article 5 be amended and supplemented as follows: "article 5. The tax special consumption tax follow the special consumption tax Schedule prescribed in article 7 the special consumption tax Law.
1. for vehicle types designed cargo freight defined in point 4 d, 4 g special tariff is available from two seats over, have designed a fixed bulkhead between cabin and cargo compartment according to national standards by the Ministry of science and technology regulations.
2. Cars combined gasoline-powered bio energy or power specified in point 4 DD special consumption tax Schedule is the kind of car that was designed according to the manufacturer's standard gasoline blend rate do not exceed 70% of the total use of fuels and vehicles combine electric motors with gasoline engines have gas rate using standard manufacturer not to exceed 70% of energy use than petrol vehicles save for, have the same number of seats and the same displacement on the Vietnam market.
3. Cars running on bio-energy, electric energy regulation at point 4e, 4 g special consumption tax Schedule is the kind of car that was designed according to the manufacturer's standard run entirely by bio energy, electrical energy. "
5. Paragraph 1 article 7 be amended and supplemented as follows: "1. 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 of consumption tax especially to file. The number of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce goods sold.
The Ministry of finance to specific instructions the special consumption tax deduction has filed against raw materials purchased directly from domestic manufacturing facilities specified in this paragraph. "2. Effect 1. The Decree has effect from January 2, 2012.
2. The Ministry of Finance shall guide the implementation of this Decree.
3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.