Pursuant to the law of the press in 1989 and the law amending and supplementing some articles of the law on the press, 1999;

The base value added tax Act No. 13/2008/QH12, corporate income tax law No. 14/2008/QH12 on 03/6/2008, tax administration Act No. 78/2006/QH11 on November 29, 2006 and other documents guiding the implementation;

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

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;

After the comments directed at the Prime Minister's letter No. 6004/VPCP-KTTH on 23/8/2010 of the Government Office, Ministry of finance guidelines on value added tax (the VALUE ADDED) and corporate income tax (TNDN) for press agencies as follows: article 1. The object and scope of this circular guide about VAT and tax for the press agency was established and operated under the law on the press, is publishing a public career unit (hereinafter the notice) to have the activity of advertising income, including the self assured regular operations costs as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006 of the Government (hereafter referred to as the free Press guarantee operating costs) and the self assured part of regular operations costs as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006 of the Government (hereafter referred to as the free Press guarantee part of operating cost).

Article 2. About VAT, CIT for self Report ensure operating costs 1. About VAT a) Journalist themselves ensure the cost accounting activity private sales promotional activities to file VAT deductible by the method prescribed in the law on VAT and the writing guide.

b) Quote self assured operating costs are deducted the entire input VAT of fixed assets formed from active career development fund of fixed property and used simultaneously for production, sales of goods or services subject to VAT and is not subject to VAT.

The case of the fixed assets was formed partly from the State budget, the number of input VAT corresponding to the proportion of the State budget on the total capital formation of fixed assets is not deductible that is calculated on the original fixed assets.

c) for fixed assets formation from State budget funds of the input VAT of fixed assets is not deductible where the computer into the raw price of fixed assets.

2. About CIT a) Journalist themselves ensure operational costs have commercial activities, provided services such as advertising, posting information and other services subject to bear the tax accounting Newspaper revenues, costs to determine the income subject to tax under tax law, regulations and guidance documents. The case of the press operations have greater currency spending disparity, Active advertising revenue, the Report used the income of advertising activities to offset the difference in income section of the press activities before income tax calculation.

b) tax rate tax of 25% applies to income from advertising activities and from business activities, goods, other services.

c) some expenses of the Report as follows:-salary costs calculated in the cost when determining the income subject to the tax is the amount actually paid to Report wage laborers, have valid documents, legal.

-Spending report, courtesy of the newspapers directly related to manufacturing operations, business when calculated in the reasonable costs to determine income under tax control as specified in point n item 2 article 9 tax Laws (not to exceed 10% of total costs are subtracted; for established newspaper does not exceed 15% in the first three years , since it was founded), except for the genus, courtesy message to the audience is with the revolution, the wounded, the sick soldiers; officials and soldiers in Islands, remote areas, the region particularly hard; the State Management Agency.

-Don't count on costs when determining the income subject to tax in respect of the expenses caused by the State budget funding.

d) expenses other than the payments specified in point c this account follow the provisions of the Tax Law and guidance documents.

DD) Report quoted Fund science and technology development under the rules. The excerpt creation, management and use of Funds for science and technology development of the Report made under the current rules.

Article 3. About VAT and tax of self assured in part the cost of activities 1. About VAT a) Journalist themselves guarantee a part of operating cost have revenue from advertising activities are full of invoices, vouchers according to the prescribed regimes or are qualified to determine the true revenues selling goods, services such as contracts and payment vouchers and identify the correct input VAT was deductible in accordance then made Declaration VAT, payment deduction, as the Report itself ensure operational instructions in paragraph 1 article 2 to this circular.

Report not being declared, to deduct VAT for goods, services purchased by the funds granted by the State under the provisions of article 14 paragraph 1 of Decree 44/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the task , organizational, staffing and financial business units.

b) case self Report guaranteed a portion of the cost of the operation has the full invoice of the goods or services sold under the regulatory regime or are qualified to determine the true sale of goods and services, such as contracts, payment vouchers but not enough goods purchase invoice , input or service failed to determine the exact input VAT was deducted under the regulations, the Declaration, payment of VAT according to the direct method on VALUE ADD.

Number of tax is determined as follows: revenue x rate (%) RATES calculated on revenue x VAT of goods and services sold.

The percentage (%) value calculated on the turnover as a base value determination are specified as follows:-trade (distributors, deliver the goods): 10%.

-Services, construction (except construction how tender materials): 50%.

-Production, transport, services associated with the goods, how building contractor of materials: 30%.

c) to convert the method of calculating VAT from tax deduction methods to the methods directly on the ADDED VALUE and vice versa, ensuring himself a part of operating cost to 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, the tax agency's responsibility to check and answer in writing about agree or not agree to recommendations transition of VAT calculation method.

2. About CIT a) case self Report ensure a part the cost of activities are commercial activities, provided services such as advertising, posting information and other services subject to bear the tax, revenue accounting, costs the Declaration, filing tax as the quote itself ensure operational instructions in clause 2 2 of this circular. Specifically about the salary costs if the quote is not the private accounting, the Report is calculated on cost when determining the income tax of the production operation, business goods, services (including advertising activities on the newspaper page) the maximum salary level once more, by State regulation.

b) case self Report ensure a part the cost of activities have business activities in the goods or services subject to tax accounting Report that bear be revenue but not accounting and determine the cost, the income of the business activity statements, filed by tax% on sale of goods services, in particular as follows:-for services: 5%;

-For the business goods: 1%;

-For other activities: 2%.

Article 4. Implementation 1. This circular effect after 45 days from the date of signing, the content of private tutorial on CIT applied for the tax period from 2010 onwards.

2. The content of this circular Guide and the content is not contrary to the instructions in this circular is made according to the current rules.

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