The SPECIAL CONSUMPTION TAX LAW to guide the production, consumption society, regulate the consumer's income for the State budget in a reasonable manner, enhancing production and business management for a number of items produced;
Pursuant to article 80 and 83 of the Constitution of the Socialist Republic of Vietnam;
This law regulates the special consumption tax.
Chapter I GENERAL PROVISIONS article 1 the Organization, individuals in the economic sectors of production of items specified in article 9 of this law must submit the special consumption tax.
Article 2 Each of items subject to special consumption tax only to suffer special consumption tax.
Production base of items subject to special consumption tax when selling the items, only the special consumption tax which is not tax revenue.
The goods subject to special consumption tax deductible special consumption tax was filed at the stage before, when calculating the special consumption tax in the production, processing and later, if there is a valid voucher.
The goods subject to special consumption tax used to export, not the special consumption tax.
Article 3 the production base of items subject to special consumption tax are obliged to declare, pay tax in full accordance with the provisions of the law on special consumption tax.
Article 4 prohibits all acts of tax evasion, delays in making tax and other acts violating the provisions of this law.
Article 5 The State bodies, social organizations, units of the armed forces and all citizens have a responsibility to help tax agencies, tax officers in the enforcement mission.
CHAPTER II the TAX BASE and SPECIAL CONSUMPTION TAX article 6 tax base for the goods subject to special consumption tax is the amount of consumption goods, tax rates and commodity tax unit.
Article 7 tax Price of taxable items consumed especially by the manufacturing of items that sell out.
Article 8 in the case of the exchange of the goods or the supply of goods production base for consumer demand in the internal presentation, donation or other person, then the number of such goods must be calculated into money market rates at the time as the base computer special consumption tax.
Article 9 the taxable items and special consumption tax rates are specified according to the following: tariff Of TT items the tax% 1 Smoking-a) tobacco leaf and tobacco tobacco fibres 20 b) thing: + 50 + filter no filter, 40 2 cigars Wine sorts: + 65 + 30o to 40o Above From 60 + 40o Under 30 55 3 50 4 Barrelled Article 70 5 types of Beer leaves 70
6 Gold 70 code in case of need, the State Council may decide to amend, supplement a number of items, the tax rate specified in the schedule of the special consumption tax and must be reported to the National Assembly adopted in the most recent session.
CHAPTER III registration, TAX DECLARATION and CARGO article 10 production facilities of items subject to special consumption tax have the responsibility: 1-Declaration, registration with the tax authorities of capital, labor, goods, manufacturing and trading places at the latest five days before the start of operation or merging , Division, change of venue; in case of dissolution or change in business must also declare to tax authorities at the latest five days before the dissolution or change in business;
2-accepted modes of bookkeeping, vouchers, invoices according to stipulations of the State for each type of object;
3 to declare the forms related to special consumption taxes according to the mode specified by the Ministry of finance;
4-provide the necessary documents at the request of tax authorities in checking bookkeeping, vouchers, invoices, inventory, raw materials, goods, manufacturing, processing, shop;
5-payment in full, on time.
Article 11 production facilities of items subject to special consumption tax are obliged to:-Submit special consumption tax of the preceding month for the tax authorities within five days beginning next month, including the absence of special consumption tax incurred;
-Sufficient number of special consumption tax after tax was temporarily lodged in March, the special consumption tax deductions were filed at the stage before the if, according to the time limit prescribed by the tax authorities. Prescribed time limit at the latest within fifteen days may not be too later.
Article 12 basis of production of items subject to special consumption tax has used the label must declare the trademark sample, with direct tax authorities. When changing the label must declare the again. The latest report period is five days before using a trademark or label changes.
Article 13 production facilities of items subject to special consumption tax is withdrawn from one month upwards to the stop operation and inventory number with direct tax authorities; When the operation must return back. The deadline is the latest report in October, before decommissioning or active again.
Article 14 with respect to industrial goods subject to special consumption tax special consumption tax, due to production facilities, filed when sales or return.
For tobacco leaf, tobacco, fibers, special consumption tax by purchasing local currency lodging purchase, before shipping.
Article 15 The special consumption tax are defined as follows: 1-small base stock quantity of goods consumed and recurring monthly payment on the 10th, 20th, and last day of the month;
2-large base pay tax every time sale or return. The tax agency sent officers to monitor regularly at the base.
Article 16 the goods subject to special consumption tax when shipped must have a valid voucher attached. Documents on special consumption tax include: 1-certificate from the tax: a tax receipt) or tax documents of tax authorities;
b) Paper transport are the tax authorities or State-owned enterprise's Bill has been registered at the tax-collecting agency;
2-the paper moved the warehouse has not yet filed the special consumption tax is direct evidence of the tax level for the number of the goods when shipped to the warehouse locations.
Article 17 the tax authorities have the task, the following powers: 1-tutorials, help, urging businesses perform strictly bookkeeping mode, vouchers, bills and declaration procedures, special consumption tax;
2-check the bookkeeping, vouchers, invoices, inventory, raw materials, goods, manufacturing, processing, transportation, store related to special consumption tax;
3-in case of need, ask any organisation or individual providing the documents related to tax calculation, special consumption tax;
4-tax, tax, tax book browsing window setting, and announcements of special consumption tax to be paid into the State Treasury, granting the transport of goods; When the tax collectors, the Agency collects tax receipts due to the Ministry of Finance released;
5-Set the minutes and administrative sanctions under the authority or recommend save the criminal liability for the violation of the law on special consumption tax;
6-review, complaint resolution, to report about the special consumption tax.
The tax authorities have the right to determine the amount of consumption goods, tax rates for goods unit of production basis in the following cases: 1-do not enumerate registered with tax authorities or incorrect Declaration of regulations on these points are relevant to the determination of the amount of consumption goods tax unit price of goods;
2-Not filed declarations or submits incorrect declaration deadline on the amount of monthly consumption goods and the selling price of the goods;
3-not implemented strictly bookkeeping mode, vouchers, invoices;
4-reject the process of bookkeeping, vouchers, invoices at the request of tax authorities or not provide enough necessary documents relevant to the determination of the amount of consumption goods, tax unit price of the goods.
The tax authorities based on the materials of the investigation to assign tax.
In the base case production does not agree with the tax file number is assigned, shall have the right to appeal to the tax authorities on the level of direct tax authorities determine that tax amount. While pending, the complainant must submit fixed tax amount.
CHAPTER IV TAX RELIEF, BURMA SPECIAL CONSUMPTION TAX article 19 production facilities of items subject to special consumption tax trouble due to natural disaster, accident, unexpected enemy are tax relief, tax free under the rate of damage.
The Finance Minister decided the tax rebate, tax free for each specific case.
Chapter V HANDLE BREAKING and REWARDING Things 20 1-the processing of the violation of the law on special consumption tax are defined as follows: a) individual organizations is not done correctly the provisions on registration procedures, declare, set up bookkeeping and keep the vouchers, invoices says in article 10 , Article 11 and article 12 of this law, the mild or severe depending on the extent to which were warned or fined up to five hundred thousand;
b) Organization, individual manufacturing, processing, purchasing, tax evasion, trading in air transport have a valid voucher attached, then in addition to fully the special consumption tax under the provisions of this law, while fined from one to three times the tax amount to time contraband:-first offense : a;
-The second infringement: penalty twice;
-The third infringement: penalty of three times;
In case of violation have heavy details then first violation can also be fined from two to three times the tax amount to time contraband;
c) Organization, the individual tax payer or slow burn fine in the command collect taxes or decides to sanction, then the addition of enough tax amount to be paid or fines under the provisions of this law, every slow day penalty 0.5%, also filed (five per thousand) on the amount remitted is slow;
d) Organization, personal tax filing delays, forfeit shall be handled as follows:-Extract the base's money has in the Bank to pay tax, fine. The Bank has the responsibility to implement priority extract mode of money deposited at the Bank facility to pay tax, forfeit to the State budget by the order currency and the decision of the tax authority's disposal;
-Custody of goods, exhibits to ensure enough tax money, fine;
-Levy of property under the provisions of the law to ensure that tax money, fine.
2-personal tax evasion in large numbers, or have been handled administratively by the points a, b, c, d, paragraph 1, of this Article that also violate or tax evasion with very large numbers, or guilty of other serious cases, the rescue was liable under the provisions of article 169 of the criminal code.
Article 21 jurisdiction to handle the violations mentioned in clause 1, article 20 of this law are defined as follows: 1-for violating said at point a: a tax is a fine keeper) to fifty thousand;
b) heads the tax district, district, town, city in the province was a fine of up to five hundred thousand.
2-for violating said in point b: a) the heads of the tax authorities or district level are a number of tax time contraband;
b) heads the tax or the equivalent are fined up to three times the tax amount to time counts.
3-the tax agency heads directly manages production base of items subject to special consumption tax was fined about filed slowly and apply handling measures prescribed in points c and d, article 20 of this law.
Article 22 individual hamper or incited others to obstruct the implementation of the law on special consumption tax, or obstructing the investigation and handling of the service in violation of this Law, then customize the level of mild or severe that administrative sanction or prejudice criminal liability under the law.
Article 23 tax officers, other individuals taking advantage of a position of authority, misappropriation, embezzlement of special consumption tax to compensate for the full amount of State taxes have been misappropriated, embezzled and customize the level of mild or severe violations that were disciplined, the administrative sanction or prejudice criminal liability under the law.
Tax officers, other individuals taking advantage of the prerogatives and powers of covering for people violating the law on special consumption tax; intentionally followed the rules of this law, the lack of accountability in the enforcement of the law on special consumption tax, then customize the level of mild or severe violations that were disciplined, the administrative sanction or prejudice criminal liability under the law.
Tax officers, due to lack of responsibility or deliberately handled wrong, cause damage to the taxpayer or the person who dealt with the right of compensation for the victims.
Article 24 the Council of Ministers Regulations commended for: 1-the tax authorities, the tax officer complete the assigned tasks;
2-person of the detected violations the special consumption tax Law.
CHAPTER VI complaints, TIME LIMITS article 25 organization, individuals have the right to complain to law enforcement special consumption tax not true for organizations, individuals themselves.
A complaint must be sent to the tax authorities issued the order currency or processing decisions within a period of thirty days from the date of the order or the decision process.
While pending, the complainant must submit sufficient and timely tax amount, the fines were announced.
The Agency received a complaint is considered resolved within fifteen days from the date of receipt. For complex cases, can extend the time limit not to exceed thirty days from the date of receipt.
Article 26 If the complainant does not agree with the Agency's decision accepting or too time limit on that has not been resolved, the complainant has the right to appeal to the superior tax authorities directly of the agency receiving the application.
Article 27 the tax authorities to recover the tax paid, penalties, turnovers and pay compensation if, within fifteen days from the date of the decision on the level of processing.
Article 28 if the findings and conclusions the perjury, tax evasion or mistaken for tax lẵn, tax authorities have the responsibility for collection or reimbursement, within a period of three years from the date of perjury, tax evasion or the wrong tax lẵn.
CHAPTER VII IMPLEMENTATION Article 29 Council of Ministers led the Organization to perform the special consumption tax in the country.
Article 30 the Minister of finance are responsible for implementation, check out the work of the special consumption tax in the country; resolution of complaints and recommendations on special consumption tax in its jurisdiction.
Article 31 the Committee Chairman issued directing the implementation and examine the implementation of the law on special consumption tax in his local.
CHAPTER VIII FINAL PROVISIONS Article 32
For permission to export, import of Africa trade exceeded the standards of tax free taxable goods then area apply under category groups, taxable items and tax rates in tariffs attached to export taxes, import tax of trade goods.
The Council of Ministers Regulation tax rates, tax exemption criteria for the export, import and trade non-tariff regulations for the import goods re-export trade Africa.
Article 33 When market prices fluctuate from 20% or more, then the Council of Ministers is allowed to adjust the monetary limit specified in this law in close time.
Article 34 special consumption tax Law in effect since October 1, 1990.
The previous provisions contrary to this law are abrogated.
This law was the National Assembly of the Socialist Republic of Vietnam tags VIII, session 7 through June 30, 1990.