Circular No. 128/2009/tt-Btc: Guide To Value Added Tax And The Corporate Income Tax Base For Public Health

Original Language Title: Thông tư 128/2011/TT-BTC: Hướng dẫn thuế giá trị gia tăng và thuế thu nhập doanh nghiệp đối với cơ sở y tế công lập

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The base value added tax Act No. 13/2008/QH12 June 3, 2008; The enterprise income tax law No. 14/2008/QH12 June 3, 2008; Tax management law No. 78/2006/QH11 on November 29, 2006 and other documents guiding the implementation;

Pursuant to the law the doctor cure number 40/2009/QH12 on November 23, 2009;

The base fee and Ordinance No. 38/2001/PL-UBTVQH10 of the Standing Committee of the National Assembly on 28/8/2001;

Pursuant to Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization, staffing and financing for public business units;

Pursuant to Decree No. 51/2010/ND-CP dated 14/05/2010 provisions of the Bill of sale of goods, provision of services;

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 guidelines on value added tax (the VALUE ADDED) and corporate income tax (TNDN) for public health facilities as follows: article 1. The scope of application of this circular guide about VAT and tax applicable to public health institutions are competent State authorities decided to establish obligations with the State budget according to the provisions of article 10 of Decree 44/2006/ND-CP on 25/4/2006 of the Government.

Article 2. Explanation of terms and the general rule: in this circular, the terms below are interpreted as follows: 1. The price of services, healing: the sum is charged for each examination, healing.

2. Framing services, healing: is reading-part one by the Ministry of health hospital charges-financial-labor-invalids and social or framing services, healing by the Ministry of finance and the Ministry of Health issued under the provisions of the law on the examination and treatment.

Public health facilities to private accounting revenues from patient under medical services price Bracket, the cure lies in the detailed cost listing fees attached to Decree 24/2006/ND-CP dated 6/3/2006 Government's additional amendment of some articles of Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on the charge and fees; revenues from other clinics and the revenues from production activities, other business under the provisions of the law in addition to consultation, healing activities.

Article 3. Value added tax: 1. The object subject to VAT and is not subject to VAT: 1.1. Object subject to VAT is goods, services are specified in point 1, section I, part A, circular 133/2008/TT-BTC dated 26/12/2008 of the Ministry of finance.

1.2. The object is not subject to VAT are services, healing and the goods or services specified in section II, part A, circular 133/2008/TT-BTC dated 26/12/2008 of the Ministry of finance.

Medicines prescribed in point 2.11 section II part B circular No. 129/2008/TT-BTC in an applied tariff is VAT 5%. Cases, medicines is part of the healing service package (as defined by the Ministry of health), the entire proceeds from the healing activities including the use of drugs not subject to VAT.

Services in the field of preventive medicine, testing, audit fee, the fees prescribed by the Ordinance on fees in the object is not subject to VAT.

2. Base and tax calculation methods: 2.1. Tax base: the base price is VAT calculated tax and VAT.

Tax rates and tax rates tax follow specified in section I, section II part B circular No. 129/2008/TT-BTC dated 26/12/2008 of the Ministry of finance.

2.2. Method of tax calculation: 2.2.1. Case of public health facilities to fulfill accounting regime, bills, vouchers under the regulation and subscription pay tax according to tax deduction method, then the tax is determined as follows: Tax payable = output Tax-input Vat was deductible in that : value added tax Number output by total tax value of the goods or services sold is recorded on the invoice value.

Input VAT equal to (=) the total VAT number recorded on invoice RATES buying goods or services used for manufacturing, business services, goods subject to VAT.

Input VAT deduction are determined according to the detailed rules 1.2 c Section III, point 1 of part B of the circular No. 129/2008/TT-BTC dated 26/12/2008 of the Ministry of finance.

2.2.2. where the public health facilities operations, full-service Bill of goods and services sold under the regulatory regime or are qualified to determine the true revenue sale of goods, services, such as contract and payment vouchers but didn't have enough bills to purchase goods the first service, on the registration of VAT according to the direct method on RATES, VAT revenue is determined by multiplying (x) with the rate (%) RATES calculated on revenue (x) VAT of goods and services sold.

Public health facilities apply a tax method: the method of tax deductions or direct method on value. To convert the method of calculating VAT from tax deduction methods to the methods directly on the ADDED VALUE and vice versa, public health facilities send text proposed tax authorities direct management approved the conversion method for calculating VAT. Within ten working days from the date of the proposed text conversion method for calculating VAT of public health facilities, the tax authorities have a responsibility to check and answer text about agree or not agree to recommendations transition method for calculating VAT of public health facilities. The minimum time for VAT calculation method which medical facility of choice is 10 years.

3. value added tax declaration: 3.1. Tax records: records, including tax return form attached to the circular No. 28/2011/TT-BTC on 28/2/2011 Ministry of Finance: 3.1.1. Public health facilities tax registration according to the method of deduction, tax records, including: a) value added tax according to model No. 01/RATES.

b) lists bills, vouchers for goods services sold under model number 01-1/RATES.

c) lists bills, vouchers for goods services purchased in the form of 1-2/RATES.

3.1.2. public health facilities tax registration according to the method of direct tax records include: a) for direct method on VALUE ADDED is the VALUE ADDED tax return form No. 03/RATES.

b) for direct method on sales as the tax value model No. 04/RATES.

3.2. The time limit for filing a tax return: monthly, public health facilities to VAT, the slowest period is day 20 of the month next month tax obligations arise.

Article 4. Corporate income tax: 1. tax exempt income and taxable income: 1.1. Tax-exempt income: income from examinations of healing by framing services, healing in hospital charges by the Minister of Health issued for public medical establishments subordinated to the Ministry of health or by the Chairman of the provincial people's Committee, the city of centrally issued medical establishments on local public administration; Income from catering services clinical nutrition according to the mode of disease: through the digestive tube, through the veins; Income from services in the field of preventive medicine, testing, inspection fee, a fee as prescribed by the Ordinance of fees; and the earnings are exempt from tax under the provisions of Section VI of part C circular No. 130/2008/TT-BTC dated 26/12/2008 of the Ministry of finance.

1.2. the taxable income: income from clinical services (in addition to the income specified in paragraph 1.1 of this) and other earnings.

2. tax calculation methods: 2.1. Case of public health facilities fully private accounting revenue, costs of operations subject to tax, the tax is paid in the tax period is determined as follows: Tax payable = taxable income x tax rate tax determining income tax calculation and tax rates perform as specified in Part C of the circular No. 130/2008/TT-BTC on August 26 12/2008 of the Ministry of Finance Circular No. 18/2011/TT-BTC on 10/2/2010 of the Ministry of finance.

Particularly for the costs of salaries, remuneration for employees in accordance with labor law from the operation of the service that the income of the activity subject tax shall be charged to expenses are deducted in determining taxable income.

2.2. in case the public health establishments are accounting revenue but not accounting and determine the cost of each operation's income, subject to tax, the Declaration enterprise income tax calculated at the rate of 10% on the sale of goods and services. Specifically the following: a) to the services: 5%;

Include: aesthetic services, rental location ATM; latest contact switchboard; parking taxi exclusive; for rent look keep the car; rental of counters; rental of the Hall; lodging for patients, the currency from the activity looks to keep the car, catering services (except clinical nutrition eating according to the mode of disease: through the digestive tube, through the veins); athletic field rental, housing service for students, students in the campus of the public health facilities, the training of medical staff, pharmacy; entertainment services; and other service offerings.

b) for business goods: 1% include: consumer sales, necessities; sell books magazine; medical sales contacts; sale of smoking prevention, healing and other commodity trading.

c) for other activities: 2% included: training services activities (except for professional enhancement training for officers in the industry), medical examination and treatment, immunizations, vaccinations, study Kit manufacturing diagnostic products, test swabs, standard quality manufacturing, spray laced chemicals, insect livestock products, animal experiments, chemical testing, environmental survey.

3. enterprise income tax incentives


The conditions, principles that apply enterprise income tax incentives for public health facilities to comply with the provisions of section I of part H circular No. 130/2008/TT-BTC and points a, b paragraph 7 article 1 circular No. 18/2009/TT-BTC. In addition, the public health facilities must meet the following conditions: add 2 a) public health facilities make raising capital, financing, joint ventures, associated under the provisions of the law formed the basis of the independent accounting or business activities in the areas of socialization by decision of the competent State agencies;

b) income from social activities in the category type and meet the criteria of the scale, standard attached to decision No 1469/QD-TTg dated 10/10/2008 of Prime and registered with the tax authorities when active.

3.1. about the tax incentives: public health facilities make raising capital, financing, joint ventures, associated under the provisions of the law formed the basis of the independent accounting or business activities in the areas of socialization by decision of the competent State agencies; revenue from chemical activities in category type and meet the criteria of the scale, standard attached to decision No 1469/QD-TTg dated 10/10/2008 of the Prime Minister shall be the tax tax of 10% for income from social activities. The case, before 1/1/2009 which are applied tax rate higher than 10% shall be transferred to the 10% tax rate applies to income from the operation since 1/1/2009.

3.2. tax incentives, tax relief: the basis of public health made raising capital, financing, joint ventures, associated under the provisions of the law establishing the business activities in the areas of socialization by decision of the competent State agencies; revenue from chemical activities in category type and meet the criteria of the scale, standard attached to decision No 1469/QD-TTg dated 10/10/2008 of Prime: a) If done at geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on November 11 12, 2008, the Government's tax exemption for 4 years, 50% reduction of the payable tax in the next 9 years.

b) If performed in the area does not list geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008, the Government's tax exemption for 4 years, 50% reduction of the payable tax in the next five years.

Specific identification of enterprise income tax incentives be made according to the instructions in Section H; Part I the circular No. 130/2008/TT-BTC, paragraph 7 article 1 circular No. 18/2009/TT-BTC.

4. enterprise income tax: 4.1. Tax records follow instructions in circular No. 28/2011/TT-BTC on 28/2/2010 of the Ministry of Finance: a temporary tax declarations) model No. TNDN/01A apply to cases of medical establishments are accounting public revenues, costs, determine the actual income arising.

b) temporary tax declaration form No. TNDN/01B apply to case basis examining healing testimonies in proportion% on sales.

4.2. tax-settlement Declaration include: tax-settlement Declaration model No. TNDN and 3/the annex attached to circular No. 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance (if available).

The case of a public health facility revenue accounting but not accounting and determine the cost of records corporate income tax is a tax charged at the rate of earnings on sales according to model No. TNDN Tax Declaration/4th for business units.

4.3. Time limit for submission of the tax return: tax filing deadline TNDN temporary slow quarter for is day thirty of the next quarter you tax obligations arise.

The time limit for filing tax settlement slowly as 90 days since the end of the financial year.

Article 5. Invoice, voucher: 1. for revenues from patient healing and the revenues from the field of preventive medicine, testing, inspection fee, a fee as prescribed by the Ordinance of fees the public health facilities use fee receipt by the Ministry of finance in , release (or automatic receipt in prescribed).

2. for other revenues (revenues referred to in paragraph 1 of this article) public health facilities use bills as stipulated in Decree No. 51/2010/ND-CP on 14/5/2010 of the Government and the guidance documents.

Particularly for revenues from medical services and treatment, public health facilities choose to use receipts or bills to suit the peculiarities of public health facilities.

Cases, the patient does not require taking the last Bill, public health facilities date must establish an invoice for total revenue of patients not taking the bills incurred during the day according to the table. The invoice amount is credited to provide services during the day on the plus line of statements, signed and kept delivered to patients at the other, rotating stalk. The patient's name in this Bill was "non-retail delivery invoice".

Article 6. Implementation 1. This circular is effective as from 01/01/2012.

2. During the implementation process if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry to study, additional instructions./.