Circular 64/2009/tt-Btc: Guide The Implementation 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

Original Language Title: Thông tư 64/2009/TT-BTC: Hướng dẫn thi hành Nghị định số 26/2009/NĐ-CP ngày 16 tháng 3 năm 2009 của Chính phủ quy định chi tiết thi hành một số điều của Luật thuế tiêu thụ đặc biệt

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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;

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 by the Government as follows: Chapter 1.

GENERAL PROVISIONS article 1. Scope this circular guiding the implementation 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.

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 dated 16/3/2009 of the Government.

For items of the air-conditioning 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 (fully air-conditioned).

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 sale merchandise, tools for processing and exporting enterprises, except for cars below 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 goods declaration certified by the Customs authorities of goods exported.

-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 trust case, the outsourced party exports exports to foreign payment 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 manufacturing goods for sale must file 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 commodities had actually export as follows:-purchase of goods for export or fiduciary export contract for entrusted to 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 goods for export, a liquidation Commission export contract can be the following: name, number, category, item, price of commodities had 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 outsourced export base; on number of export contracts, a copy of the customs declaration for goods exports.

For goods export purchasing base, get entrusted to export to export but not export that domestic consumption, export business must declare, filed for the SCT 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 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, civil society organizations-careers, 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 the detection inspections in addition to SCT collection also penalized 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 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, SCT-settlement for 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 in other purposes, they must submit the Declaration of imported sewing SCT in accordance with customs office where the customs declaration registration within 10 days from the date of export and use in other purposes. The procedure of collecting the SCT in this case shall be as prescribed for import tax.

4. Aircraft and yachts used for business purposes, cargo, 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, cargo, passengers and business travel shall be subject to special consumption tax under the value remaining after deducting the depreciation value according to the rules.

Business establishments have ships, yachts, convert the purpose stated above must submit the Declaration to the tax authorities SCT direct management.

5. Cars as specified in paragraph 4 of article 3 special consumption tax Law No. 27/2008/QH12 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 in traffic.

6. The air-conditioning 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.


Article 4. The taxpayer 1. Taxpayers especially consumption organizations, individual manufacturing, imports of goods and services subject to special consumption taxes, 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, civil society organizations-career, 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 2.

TAX BASE is article 5. Special consumption tax rates calculator SCT of commodities, service is the selling price of the goods, the price of services supply production facilities, business has not had the SCT and no value added tax, is defined as follows: 1. For goods produced in the country SCT calculated price is determined as follows: the SCT calculated Price = Price VAT not available 1 + tax price yet SCT VAT is determined according to the provisions of the law on value added tax.

The basis of the production of goods subject to special consumption tax on sales through the establishments accounting dependency (branch, shop ....) then the price as a base of special consumption tax is calculated by the branch, the shop sold not have VAT. Manufacturing sales through resellers the right price so the basis of the regulations, entitled the Commission shall determine the base price reviews special consumption tax is the sale price not have VAT by not regulating manufacturing facility except rose.

The basis of the 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 VAT yet have production facilities but not be 10% lower than the average sales price by the business and commercial establishments to sell out.

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 special consumption tax price is the selling 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 and no SCT and does not eliminate the shell value packaging.

As for the beer bottle items if there are special bottles bet money, 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 1: for beer, 2010 sale price of 1 liter of beer boxes 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 = eq \f (20.000 VND 1 + 45%) = eq \f (20,000 VND, \l (1.45)) = 13,793 DD example 2: the second quarter of 2010, the 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 = eq \f (120,000 VND, 1 + 45%) = eq \f (120,000 VND, \l (1.45)) = 82,758 DD example 3 : The third quarter of 2010, 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. For goods is the price of taxable goods sold by delivery basis or purchase price of machining same products or equivalent at the same time not have sales tax rates and yet have the SCT.

5. For goods produced in the form of business cooperation between production facilities and base brand (brand) goods, manufacturing technology SCT calculated price is the selling price not have VAT Base's own brand (brand) goods and technology.

6. With regard to the goods sold under the installment method, deferred tax consumption prices, especially the price of VAT yet 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 on sale yet and no SCT VAT is determined as follows: the SCT calculated Price = price in the country of export base not have VAT 1 + SCT tax School mix base business export declaration price (have VAT 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 golf business is revenue not have VAT on the sale of membership cards, golf tickets, including charges by golf players, golf membership paid for business establishments (including lawn maintenance charges) and the deposit (if any). 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 tax reimbursement basis according to the rules. The case of business establishments have golf business goods or services not subject to bear special consumption tax, the goods and services that are not subject to special consumption tax.

Example 4: 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, video games, gambling reviews 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 was bet ticket sales revenue minus (-) 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, the price is not yet have sales tax 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 5: revenue yet there business VAT (including food services revenue) of A business establishment in the tax period is 100 million.

SCT calculated price = eq \f (100,000,000 VND, 1 + 40%) = eq \f (100,000,000 VND, \l (1.4)) = 71,428,571 VND VND) for the lottery business is the sale of tickets for the kind of 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 rights to use 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 time of billing 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 and article 5, Decree No. 26/2009/ND-CP dated 16/3/2009 of the Government.

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 3.

TAX REFUND, deduction, REDUCE SPECIAL CONSUMPTION TAX article 7. Reimbursement of the tax payer was SCT were filed in the following cases: 1. temporarily imported 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 defined 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.

The case of the goods temporarily imported for re-export, if did re-export tax within the time limit prescribed by the law on the export tax, import tax is not payable on special consumption tax corresponding to the number of rows actually appeared.

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 taxable subject to special consumption tax consumption-resistant raw materials especially if there is evidence of a legal tax deduction special consumption was lodging for raw materials when determining the number of special consumption tax payable at the stage of production. The number of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce the subject goods sold manufacturing SCT.

The deduction of special consumption tax is made when the special consumption tax declaration according to the following formula: number of SCT SCT = number of payable payable of the goods subject to the export warehouse SCT consume in the States-SCT Number filed at the stage of raw materials purchased on the corresponding number of rows output consumed in the States for example 6 : 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 had to pay 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 has filed for the corresponding raw materials of products consumed in the States then can be based on the figures of the previous period to provisional number of SCT are deducted and will finalize the actual number at the end of the month, the end of the quarter. 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 4.

The TERMS of the IMPLEMENTATION of article 10. Effect 1. This circular has effect from 1/4/2009; the provisions on special consumption tax in this circular apply to wine, beer items have effect from 01/01/2010.

2. This circular replaces:-circular No. 119/2003/TT-BTC dated December 12, 2003 the Ministry of Finance shall guide the implementation of Decree No. 149/2003/ND-CP dated December 4, 2003 detailing the implementation of the law on special consumption tax and the law on amendments and supplements to some articles of the law on special consumption tax.

-Circular No. 18/2005/TT-BTC on 8/3/2005 of the Ministry of finance amend and supplement some points of the circular No. 119/2003/TT-BTC dated December 12, 2003 the Ministry of Finance shall guide the implementation of Decree No. 149/2003/ND-CP on 04/12/2003 detailing the Government's enforcement of the law on special consumption tax law amendment supplementing a number of articles of the law on special consumption tax.

-A Joint Circular No. 115/2005/TT-BTC on December 16, 2005 by the Ministry of Finance shall guide the implementation of Decree No. 156/2005/ND-CP on December 16, 2005 the Government amended and supplemented the Decree detailing implementation of the law on special consumption tax and value added tax law.

-Separate rules for wine and beer items continue to the end on December 31, 2009.

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 timely the Finance Ministry to be addressed promptly.

 

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