The LAW on TURNOVER TAX To contribute to boosting production, expand circulation, encourage the development of national economy, encouragement of a consumer's income to the State budget;
Pursuant to article 80 and 83 of the Constitution of the Socialist Republic of Vietnam;
This law regulates the tax revenue.
Chapter I GENERAL PROVISIONS article 1 the Organization, individuals in the economic activity in manufacturing, construction, transportation, Commerce, catering, services and other business activities (business establishments) are to submit sales tax revenue.
Article 2 The following activities not subject to sales tax: 1-agricultural production in an agricultural tax;
2-production of goods subject to special consumption tax;
3-production of export goods.
Article 3 the words used in this law are interpreted as follows: 1-"production" is the activity of extraction, processing, manufacturing of goods.
"Offshoring" production activities is that the entire delivery order raw materials or raw materials for manufacturing, product and receive the pay.
2-"build" including surveys, design, building, factory, roads, bridges, tunnels, stations, furnishing a form including construction contractors or construction, both the supply of raw materials.
3-"transport" is the activity of carrying goods and passengers by vehicles, motorized (road, rail, waterways, aviation, pipeline).
4-"shipment" is the mercantile activities according to each shipment or operation of business establishments have a fixed place in the commercial sector offers wholesale outside the area allowed business.
5-"services" activity is the supply of labour, science, engineering, art, to meet the needs of business, production, material, spiritual life; the banking, credit, insurance, pawn.
6-"revenue" is the whole of the sales money, money, money the service after you make the sale, return or supply machining service.
7-"Exchange of goods or services" is the use of the goods or services for payment instead of money.
8-"Self supplying of goods" or "services" means the provision of goods or services of a business establishment for internal consumer demand basis or offering other people.
Article 4 business establishments are obliged to pay tax in full according to the provisions of the law on turnover tax.
Article 5 prohibits all acts of tax evasion, tax money delays and other acts violating the provisions of this law.
Article 6 State agencies, 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 TAX REVENUE article 7 tax base is revenue and tax rates.
Article 8 1-tax revenues are defined as follows: a) turnover for manufacturing operations, commercial, catering sales money;
b) revenues for activities is the amount of work including public money, money, motivation, extra material and other costs;
c) revenue for the sales agent activity or mandate is the Commission;
d) revenue for the operation of the service is the amount of the service including all costs for the operation of the service;
e) revenue for the banking operations, credit, pawn is the proceeds of the loan because the interest rate paid or Commission is entitled for other service activities; revenue for the insurance activity is of premium proceeds received by the customer.
2-in the case of revenue in foreign currency must be converted out of money buying rate on Vietnam by State Bank announced at the time that the business base obtained foreign currencies to do tax base.
3-in the case of the exchange of goods, services or the supply of goods, provision of services, the goods and services Exchange or supply self must be counted the money at the time, according to the market price to make the tax base.
Article 9 the tariff for each category are specified in tariffs revenue attached to this law.
In case of need, the State Council may decide to modify, complement some of the tax provisions in the tariff revenues and to report to the National Assembly adopted in the most recent session.
CHAPTER III registration, DECLARATION, filing SALES TAX 10 business establishments have the responsibility: 1-Declaration, registration with the tax authorities in the form of tax authorities of capital, labor, professions, items, places of business, at the latest five days before the start of the operation, merger, Division; 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-the full declaration of revenues according to the mode specified by the Ministry of finance;
4-provide documents, bookkeeping, vouchers, invoices at the request of tax authorities;
5-payment in full, on time.
Article 11 business establishments are obliged to: 1-file a month's revenue to tax authorities within five days beginning next month, including the absence of sales;
2-Filed enough sales tax according to the time limit prescribed by the tax authorities. Prescribed time limit at the latest not so on fifteen months later.
Article 12 business establishments have many industries then filed turnover tax under the tax rate for each of the trades.
Article 13 in cases where the exchange of goods, services, the parties exchanged must pay tax on the tax revenues of each party.
Article 14 small business households are calculated and pay tax according to turnover stock mode each period of three months or six months. Stock turnover rate is the fixed tax authorities pursuant to the document declaration of business households, documented investigation of tax officers are openly discussed in the business and announced before applying.
Households small business as tax revenues have, on average for each of the following sectors: 1-manufacturing industry, commercial: up to three million 2-dining Industry: up to a million five hundred thousand Dong 3-production machining, construction: up to seven hundred and fifty thousand service transport contract.
Article 15 base business shipment filed turnover tax under the tax group in the wholesale business and industry pay tax before shipping. Turnover calculated in accordance with the market price at the time of the place.
Article 16 the tax authorities have the task, the following powers: 1-tutorials, help, urging businesses perform strictly bookkeeping mode, vouchers, bills and declaration procedures, tax revenue;
2-check, control of business activities tax;
3-in case of need, ask any organisation or individual providing the documents related to tax calculation and tax revenue;
4-tax, tax, tax book browser window up and notice of sales tax to be paid into the State Treasury; 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 turnover tax;
6-review, complaint resolution, accusations about sales tax.
Article 17 the tax authorities have the right to assign sales tax in cases where business establishments: 1-no declaration, registration with tax authorities or incorrect Declaration of regulations on these points are relevant to the determination of tax revenue;
2-Not filed declarations or submits incorrect declaration deadline on monthly revenue;
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 tax revenue.
The tax authorities based on the materials of the investigation to determine the revenue.
In cases where business establishments disagree with revenue levels are determined, then have the right to appeal to the tax authorities on the level of the fixed tax agency revenues. While pending, the complainant must still pay tax at the rate specified revenues.
CHAPTER IV TAX BREAKS, DUTY-FREE SALES Article 18 The following cases are considering tax breaks, tax free sales: 1-an elderly, infirm or business errands just enough guarantee minimum living standards for themselves;
2-base business big trouble caused by natural disasters, accidents, unexpected enemy;
3-business establishments operating in the mountains or in some key industries, have stuck to that State subsidies to maintain operations.
The Council of Ministers Regulation principles, procedures, authority resolution considering tax breaks, tax free says in this article.
Chapter V HANDLE VIOLATIONS and COMMENDED 19 1 Thing-the processing of the turnover tax Law violations are defined as follows: a) individual organizations is not done correctly the provisions on disclosure, registration, set up bookkeeping and keep the vouchers, invoices says in article 10 and article 11 of this law then, depending on the level of mild or severe but were warned or fined up to five hundred thousand;
b) Organization, individual acts of perjury, tax evasion, in addition to file enough sales tax according to the provisions of this law, while fined from one to three times the tax amount to time contraband:-first offense: fine;
-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, individuals filed taxes or fines for slow scoring in the command collect taxes or decides to sanction, in addition to tax fully or fines under the provisions of this law, every day a slow penalty 0.5% also filed (five per thousand) the amount filed slowly;
d) Organization, personal tax filing delays, forfeit shall be handled as follows:-Extract money organization, individuals at the Bank to pay tax, fine. The Bank has the responsibility to implement priority extract mode filed taxes, fines on the State budget;
-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, which also violates or tax evasion with very large numbers or guilty of other serious cases being prejudice criminal responsibility according to the provisions of article 169 of the criminal code.
Article 20 competent handling of the abuses mentioned in clause 1, article 19 of this law shall be as follows: 1-for violating said at point a: a) keeper are fine to fifty thousand;
b) District tax agency heads or equivalent are fined up to two hundred thousand;
c) heads the tax agency or equivalent is a fine 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 manage business establishments are fined filed slowly and apply handling measures prescribed in points c and d, article 19 of this law.
Article 21 individual hamper or incited others to obstruct the enforcement of the law on turnover tax or impede the investigation and handling of the service in violation of this Law, the mild or severe depending on the extent to which administrative or sanctioned prejudice criminal liability under the law.
Article 22 tax officers, other individuals taking advantage of a position of authority, misappropriation, embezzlement of money turnover tax, pay compensation for the entire state tax number had misappropriated, embezzled and depending on the extent 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 turnover tax; intentionally followed the rules of this law, the lack of accountability in the enforcement of the law on turnover tax, depending on the extent 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 23 the Council of Ministers Regulations commended for: 1-the tax authorities, the tax officer complete the assigned tasks;
2-people detect violations of law sales tax.
CHAPTER VI COMPLAINTS and TIME LIMITS article 24 organizations, individuals have the right to complain to law enforcement is not the correct sales tax for individual organizations.
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, but not more than three of ten days from the date of receipt.
Article 25 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 26 of the tax authorities to recover the tax paid, penalties, turnovers and pay compensation if, within fifteen days from the date of receipt of the decision of the superior handling.
Article 27 if the findings and conclusions the perjury, tax evasion, or mistaken for tax lẵn, tax authorities have the responsibility for collection or tax refund within a period of three years from the date of perjury, tax evasion or the wrong tax lẵn.
CHAPTER VII IMPLEMENTATION Article 28 Council of Ministers led the Organization of the sales tax in the country.
Article 29 the Minister of finance are responsible for implementation, check out the work of sales tax in the country; resolve the complaint, recommendations about the sales tax in your jurisdiction.
Article 30 the Chairman of the people's Committee issued directing the implementation and examine the observance of the law in the local sales tax.
CHAPTER VIII FINAL PROVISIONS article 31 When market prices fluctuate from 20% or over the rưởng of this Council be allowed to adjust the monetary limit specified in this value as uật.
Article 32 law on turnover tax 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.
SALES TAX SCHEDULE (attached to the sales tax law on 30 June 1990) industry tariff (%)
I-1-production eletricity mining-8 2 2 Private coal mining shaft 1 3-oil, gas, gold, gold mining pits, Own 8 5 4-metal Prep: a), rolling, pulling metals, coking 2 b), rolling, pulling metals 4 c) Training , rolling, drag precious metals (gold, silver) 8

5-production, mechanical Assembly: a) machinery, equipment, tools 1 b) mechanical products consumers Own mechanical electrical 4: irons, electric fans, electric transformer under 15A, electrical water pump under 10m3/h 6 6-produced electronic products Assembly, 8 7-6 Private chemical products base chemicals fertilizers, pesticides, 1 8-1 9-healing Medicine and construction materials: cement, 5 Private + Labels + 10 Grades upwards under the P300 P300 (local companies) 6 10-4 11-forestry products extraction and processing of forest products and wood 5 12-paper and products made of paper pulp Private 2 13 4-Ceramic , porcelain, glass 4 glass used for Own Health 1 14-Grinding, milling, food processing, 2 Private noodles 6 15-food industry 6 Private: + 1 + 4 + boxes of milk, coffee, tea, wheat, sugar, confectionery other canned aquatic-exploit 2 17 8 16-3 18-textile product : a) textile fibers, processing and selling of mechanical 4 b) Textiles: weaving, knitting wool yarn) production 6 c 8 19-garments, cloth shoes 4 20-produced raw leather, leatherette fabric 4 21-leather products, leather 6 22-In cloth: a) In books, newspapers print Own political literature 2 , textbooks, scientific books 1 b) print and other activities in the field in 6 23-construction, medical education, children's toys, paper scrapbooking students 1 24-fitness tools, sports, musical instruments and spare parts 2 25-feed-2 26-American technology (domestic consumption) 8 27-10 28-types of cosmetic production the other 4 Private processing processing (calculated on the amount of processing) 4 29-agricultural business is not in an agricultural tax 2 II-1-construction industry how the bid materials 3 2-no bid materials (including survey, design, construction of buildings, roads, bridges, tunnel kiln masonry, carpentry, Interior ... 5 III-transport Industry 1-2 Private freight transport by means of primitive in mountainous, island 1 2-passenger transport; Aviation Business Sector IV-4 1-1 2-goods industries, wholesale and retail of food, food, medicines, raw materials, fuel, equipment, laboratory instruments, medical instruments, education, Kids Toy 1 3 2 4 Gold-retail-retail sale of other goods produced in the country 2 5-retail consumer goods import other 8 6-1 7-export agent , sales dealership purchase mandate (Commission) 4 8-4-sea train's supply V-dining Sector 1-4 2-budget dining fine dining outlets (there are good facilities) 10 MICRO-service sector 1-mechanical repair, vehicles, tractors, 2 2-scientific services Post Office, engineering, 4 3-6 Private Bank credit: a) bank credit, agricultural credit cooperatives, 4 b) 8 4 commercial bank credit-insurance, 4 5 pawn-unloading of goods, warehousing, station 4 6-education services, vocational training, culture, art health, fitness, sports, legal advice 4 7-Capture, print, launch Photo 6 8-electronic equipment repair, freezer, refrigerator, air conditioner 6 9-Projection video presentation, advertising, print, tape, tape to tape, 8 10-store rental, Wedding Hall, room accessories, car 8 10 11 rentals Private-business hotels , bedroom, travel services, tour services-hair 10 12, measure, dye, bleach, laundry cleaning-6 13 8 14 salon-services else 4 15-special service: a) dancing, horse racing, racing 30 b) Lotto released 30 c) Agency 40