The Decree 100/2016/nd-Cp: Detailing And Guiding The Implementation Of Some Articles Of The Law On Amendments And Supplements To Some Articles Of The Law On Value Added Tax, The Law On Special Consumption Tax And Luậ ...

Original Language Title: Nghị định 100/2016/NĐ-CP: Quy định chi tiết và hướng dẫn thi hành một số điều của Luật sửa đổi, bổ sung một số điều của Luật thuế giá trị gia tăng, Luật thuế tiêu thụ đặc biệt và Luậ...

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The DECREE DETAILING and GUIDING the IMPLEMENTATION of SOME ARTICLES of the LAW on AMENDMENTS and supplements to SOME ARTICLES of the LAW on VALUE ADDED TAX, the LAW on SPECIAL CONSUMPTION TAX LAW and TAX Law base MANAGEMENT government organizations on June 19, 2015;
Pursuant to the law amending and supplementing some articles of the law on value added tax, the law on special consumption tax law and tax management on April 6th, 2016;
According to the recommendation of the Minister of finance;
The Government issued a decree detailing and guiding the implementation of some articles of the law on amendments and supplements to some articles of the law on value added tax, special consumption tax Law and the tax administration Act, article 1. Additional amendments to Decree No. 209/2013/ND-CP on December 18, 2013 the Government detailing and guiding the implementation of some articles of the law on value added tax has been modified in addition to Decree No. 12/2015/ND-CP on December 2 following the Government's 2015 : 1. the first Paragraph of article 3 and paragraph 1 of article 3 be amended and supplemented as follows: "article 3. The object is not subject to tax on the taxable non-object value performed according to the provisions of article 5 the value added tax Act, paragraph 1 article 1 of law amendments and supplements to some articles of the law on value added tax and article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax Law on special consumption tax, and the tax administration Act.
1. for the products specified in paragraph 1 article 5 value added tax law was amended and supplemented in article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax, the law on special consumption tax law and tax management through normal processing is new products be cleaned , exposure, dried, peeled, split, cut, salted, preserved the cold and the other regular preserving form. "
2. Paragraph 3 of article 3 be amended and supplemented as follows: "3. examination and treatment services regulations in article 1 paragraph 1 of law amendments and supplements to some articles of the law on value added tax, the law on special consumption tax law and tax management including transport, testing, screening, taking blood and blood products, used for human disease.
Elderly care services, disabled persons specified in clause 1 article 1 of law amendments and supplements to some articles of the law on value added tax, special consumption tax Law and tax administration Law including medical care, nutrition and organization of cultural activities , sports, entertainment, physical therapy, rehabilitation for elderly people, disabled people. "
3. Paragraph 6 of article 3 be amended and supplemented as follows: "6. public transport provisions in clause 16 Article 5 value added tax law including public passenger transport by bus, tram (including tram) under the Cabinet of the province, in the municipality and neighboring foreign routes of the province under the provisions of the law on traffic."
4. Paragraph 11 of article 3 be amended and supplemented as follows: "11. Export products, mineral resource extraction has not yet processed into other products or processed into other products, but the total value of mineral resources, plus the cost of the energy captured from 51% of the production of products made from mineral resources; export products are goods made from mineral resources, has a total value of mineral resources, plus the cost of the energy captured from 51% of the manufactured products.
Mineral resources, the provisions in this paragraph is resources, minerals originating in countries including: metallic minerals; non-metallic minerals; crude oil; natural gas; coal gas.
The value of mineral resources, is the price of capital resources, mineral resources put into processing; with regard to resources, direct exploitation of minerals are direct costs, indirect dig out mineral resources; with regard to resources, mineral processing is to purchase the actual price buy plus the cost of bringing resources, minerals to the processing.
Energy costs: fuel, electric power, thermal energy.
Determining the value of natural resources, minerals and energy costs based on the settlement of the previous year; new business case has not had the report of the previous year shall be based on investment projects.
The Ministry of finance detailing the clause. "
5. Point DD clause 1 article 6 is modified as follows: ") of the cases do not apply a tariff of 0% value added tax include:-technology transfer, transfer of intellectual property rights abroad;
-Reinsurance services abroad;
-Credit services abroad;
-Transfer of capital abroad;
-Securities investment abroad;
-Derivative financial services;
-Postal services and telecommunications;
-Export products prescribed in clause 11 of article 3 of this Decree;
-Goods, services provided for individuals not registered business in tax-free zones;
-Cigarettes, alcohol, beer import then export. "
6. Article 10 is amended and supplemented as follows: "article 10. Value added tax refund 1. Business value added tax according to tax deduction method if any of the input value added tax has not been deducted in the month (for the case of declaration by month) or in you (for the case of declaration according to you) shall be deducted from the next.
2. Business establishments was reimbursement for the following investment projects: a) new businesses established from registered investment projects, business tax registration value deduction method, or the project exploration and development of oil and gas deposits are in the stage of investment , not yet in operation, if the investment period from 1 year upwards shall be reimbursement of value of goods and services used for investment in each year, except in cases specified in point c of this paragraph. The case, if the amount of value added tax estimated of goods, services purchased to use for investments from 300 million over, value added tax is completed.
Investment projects in the case of business establishments have been competent State Agency inspection, testing, auditing, then the tax authorities can use the results of the inspection, testing, check out the math to determine the reimbursement value and must take responsibility for their decisions.
b) base business activities are subject to value added tax according to the method of deduction have new investment projects (except investment project to build homes for sale) in the province, the central city in different provinces, the city, the main headquarters are in the investment phase is not yet in operation Yet, business registration, tax registration yet, the number of input value added tax offset with the value added tax payable by the business activities at Headquarters, after the offset if the value added tax amount of the goods and services purchased to use for the remaining investment from 300 million or over shall be the value for tax refund investment project, except in cases specified in point c of this paragraph. Business establishments to declare establishment of private reimbursement for investment projects.
c) business establishments non-refundable value added tax which was the transfer of the tax has not been deducted by the investment projects according to the law on investment into the next semester for the following cases:

-Investment projects of business investment lines of business condition when not enough of the business conditions under the provisions of the investment law stipulates in article 13 paragraph 1 point a value added tax law was amended and supplemented in the law on amendments and supplements to some articles of the law on value added tax The special consumption tax Law, and the law on tax administration of investment project business lines conditional business investment but business establishments not yet licensed business lines conditional business investment; not yet qualified certification business lines conditional business investment; not have the text of the authorized State agencies that allow entrepreneurial investment lines of business investment conditions; or do not meet the conditions to make trading conditions which need not be certified, approved the form of the text according to the provisions of the law on investment.
Investment projects of the business establishment investment lines of business condition not sure maintaining qualified business in the course of activities specified in point a of paragraph 1 article 13 value added tax law was amended and supplemented in the law on amendments and supplements to some articles of the law on value added tax The special consumption tax Law, and the law on tax administration of investment project business lines conditional business investment but in the course of business operations is revoked business license investment lines of business condition; revoked certificate eligible business lines conditional business investment; recovered documents of State bodies have the authority on business investment lines of business investment conditions; or in the course of business activities does not meet the conditions to perform conditional business investment under the provisions of the law on investment, then the time is not value added tax is calculated from the time the business recovered one of the papers mentioned above or from the time the competent State agencies check business base, does not meet the conditions of the conditional business investment.
-Investment projects, mineral resources exploitation is licensed from 1 July 2016 or project to produce goods that total mineral resources, plus the cost of the energy captured from 51% of the price of products according to the project.
Identifying resources, minerals; the value of mineral resources, and determine the point value of natural resources, minerals and energy costs made under the provisions of paragraph 11 of article 3 of this Decree.
3. Business establishments in the month (for the case of declaration by month), quarterly (for the case of declaration according to you) have goods, services exports have increased value added tax number input has not been deducted from 300 million over, value added tax is completed by month, quarter; cases in the month, the quarter of input value added tax has not been deducted not enough 300 million shall be deducted in the month, next quarter; the case has just had the goods, exports of services, goods, and services, domestic consumption if after compensated with tax, value added tax has not been deducted by the input goods, services exports from 300 million or more, the base business is tax refund. Business establishments to private accounting of value added tax input used for the production of goods, exports of services, the absence of separate accounting is the number of input value added tax is determined by the ratio between the turnover of goods, exports of services of cargo turnover , the services value added tax calculated from the States the next tax period previous reimbursement to States suggest the current reimbursement.
Business establishments non-refundable taxes for imported goods then export, export goods are not made in the export Customs operations under the provisions of the customs law and the text of the Guide.
The tax authorities performed a tax refund in advance, check the following for the taxpayers of producing goods for export are not dealt with regard to acts of smuggling, illegal transport of goods across the border, tax evasion, tax fraud, commercial fraud during two consecutive years; taxpayers not subject to high risk according to the provisions of the law on tax administration and enforcement guidance documents.
4. Base business value added tax according to tax deduction methods refundable value added tax when converting property, business transformation, merger, amalgamation, Division, separation, dissolution, bankruptcy, terminated the activities of surplus value tax or value added tax input has not been deducted.
Business establishments in the investment phase has not yet gone into production and business activities but are dissolved, bankrupt or cease operations not yet incurred value added tax increase the output of the main business activities under the investment project not to value added tax amount already declared deduction, or has been completed. The Declaration, tax calculation in the case of transfer of the investment project, sold the assets of the investment project for production purposes or converted, the business of the investment projects implemented under the guidance of the Ministry of finance.
5. value added tax refunds with respect to the program; projects using funds official development assistance (ODA) non-refundable or non-refundable aid, humanitarian aid is provided as follows: a) Home program, project or main contractors, held by the foreign donors specify the management programs, capital projects using official development assistance (ODA) non-refundable refundable value added tax number pay for goods and services purchased in Vietnam to serve program, project;
b) held in Vietnam using aid money not refunded the money, the Organization's humanitarian aid, foreign individuals to buy goods and services for the program, non-refundable aid projects, humanitarian aid in Vietnam, is the complete value added tax paid for goods , that service.
6. The audience enjoy diplomatic immunity privileges in accordance with the law on diplomatic immunity incentives to purchase goods, services in Vietnam to use is of value added tax paid indicated on the invoice value or on the payment voucher price paid record had tax value.
7. Aliens who settled overseas Vietnam carry passports or immigration documents by the competent foreign authority are tax refund for goods purchased in Vietnam carried when exiting.
8. Business establishments have decided to refund the tax value of the competent authority under the provisions of the law and the case of value-added tax refund under the international treaties to which the Socialist Republic of Vietnam is a member. "2. Additional amendments to Decree No. 108/2015/NĐ-CP on October 28, 2015 the Government detailing and guiding the implementation of some articles of the law on special consumption tax and the law on amendments and supplements to some articles of the law on special consumption tax as follows: 1. Paragraph 1 article 4 is amended as follows :

"1. For goods produced in the country, imported goods are priced by the manufacturing, import establishments to sell out. The case of the purchase price of the production base, the base imports sold by regular transaction prices on the market, the tax authorities performed a tax determined in accordance with the law on tax administration. Special consumption tax rates are defined as follows: the special consumption tax rates = sale price not yet have value added tax-tax for environmental protection (if any) 1 + special consumption tax which, price not yet have value added tax is determined by the provisions of the law on value added tax.
a) base case production, import of goods basis subject to special consumption tax on sales through the establishments accounting depends the price as a base of special consumption tax is calculated by the accounting basis depend to sell out. Production base, the base import sales through resellers the right price because the production base, the base import regulations and only brokerage Commission, the sale price as a base price special consumption tax is calculated by the production base, the base import regulations before subtracting the commissions.
b) where goods liable to special consumption tax was sold to the commercial business is the basis of the relations of the parent company, subsidiaries or other subsidiaries of the same parent company with manufacturing, importing or base base business trade is the basis of the relationship linking the selling price as a base tax rates defined goals Special receptors are not lower than the rate of 7% compared with the average price of the business of directly buying commercial production facility, import sales. The base case production, import facility established many of the commercial establishments related to intermediate holding company, subsidiaries or other subsidiaries of the same parent company or affiliate relationship, then the selling price as a base determines the special consumption tax rates are not lower than the rate of 7% compared with the normal price of this commercial establishments sell for commercial businesses not related to the parent company, subsidiary, or subsidiaries of the same parent company, or affiliate relationships with production facilities, the import facility. Private car sale price items by an average of commercial businesses to compare is the price a car not yet including the choice of equipment, spare parts business and commercial establishments created by request of the customer.
Production base, the base import and commercial businesses have affiliate relationships as defined at this point when: a business holds directly or indirectly at least 20% of the capital invested by the owner of the business.
Sale price as a base case defined price special consumption tax of the production base, imports of goods basis subject to special consumption tax rate of 7% lower than the average price of commercial business establishments to sell out the price of special consumption tax is the price fixed by the tax authorities under the provisions of the law on tax administration. "
2. Clause 4, clause 5 article 4 is modified as follows: "4. For goods work subject to special consumption tax is the sale price of goods basis delivered to outsource selling off or sale of products of the same type or equivalent at the time of sale.
The base case Affairs machining sales for business trade is the basis of the relations of the parent company, subsidiaries or other subsidiaries of the same parent company with manufacturing, importing or base base business trade is the basis of the relationship linking the tax price is determined as defined in point b of paragraph 1 of this article.
5. For goods produced in the form of business cooperation between production facility and the facility to use or own the trademarks (trademarks) of goods, production technology, the prices charged to special consumption tax is the sale price out of the base to use or own brand goods , production technology. The base case produced under license and transfer goods for branches or representatives of foreign companies in Vietnam to consume the product, the price of special consumption tax is the sale price out of branches, representatives of foreign companies in Vietnam.
This base case sales for business trade is the basis of the relations of the parent company, subsidiaries or other subsidiaries of the same parent company with manufacturing, importing or base base business trade is the basis of the relationship linking the tax price is determined as defined in point b of paragraph 1 of this article. " 3. Amendments and supplements Decree No. 83/2013/NĐ-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration amended and supplemented in Decree No. 91/2014/ND-CP of October 2014 and Decree No. 12/2015/ND-CP on December 2nd, 2015 of the Government on the management of tax are as follows: 1. To modify Article 28a paragraph 1 as follows: "1. The taxpayer filed tax money slowly compared to the prescribed time limit, the deadline for tax filing extension, the deadline stated in the notice of the tax administration, the duration of the decision dealt with by the tax administration must submit the tax money and enough money by 0.03% level prescribed in the slow/day on the amount of tax paid.
For the tax debts arose before 1 July 2016 that the taxpayer has not filed on the State budget, including the amount of tax debt be collected through inspections, test results of the competent agency shall be transferred to apply cash levels slowly filed under the rate prescribed in clause from July 1, 2016.
The case of the taxpayer provides goods, services are paid by the State budget but not yet paid should not pay tax on time leads to a tax debt shall not perform coercive taxes and not paid tax amount calculated on the filing delay owed but not in excess of the amount of unpaid State budgets incurred during State budget unpaid. "
2. Annuls Article 38.
3. Point a paragraph 2 to article 39 be amended and supplemented as follows: "a) during the time of the filing of the tax debt, money gradually taxpayers still have to submit the money slowly filed according to the level of 0.03% per day on the amount of tax paid. Taxpayers are responsible for submitting tax amount, enough money slowly filed have committed. "
4. Point a paragraph 2 to article 42 is amended and supplemented as follows: "a tax reduction Exemption) special consumption tax, resources, personal income tax for taxpayers suffering from natural disaster, fire, accidents do not have the ability to pay tax according to the provisions of the law; tax free non-agricultural land uses, agricultural land use tax, land lease, rent water, stamp fees to taxpayers as provided by law; tax exemption for households and individuals have of non-agricultural land use tax payable annually from 50,000 VND back down. The Ministry of finance specifies the exemption, the tax reduction provisions at this point;
Free case, reducing the amount of land use, the tax authorities based on the record evidence attached to long, reducing the amount of land use and the related text to determine the amount to be waived, reduced land use, land-use amount payable. The tax agency issued the decision free of tax reduction, which clearly defines the amount of land use are long, falling on land using paid announcements of tax agency. "article 4. Modify paragraph 3 article 13 of Decree 129/2013/ND-CP dated 16 October, 2013 the Government sanctioning administrative violations of tax and coercive enforcement of the decision of the tax administration as follows:

"3. the guarantor must submit tax obligation execution instead of slow money, tax money paid taxes, fines, slow money fine (if any) for taxpayers according to the content of the commit in writing guarantee in case the taxpayer does not submit to the State budget.
Guarantor filed instead of tax funds owed, the money slowly filed taxes, fines, slow money fine (if any) to the taxpayer under a written guarantee, if the time limit as prescribed by the tax authorities that tax payers have not filed or not filed enough tax money debt, money slowly filed tax slow money, fine, fine that the guarantor has not performed the obligation of guarantee, the guarantor to pay the slow level of 0.03%/day as calculated on the amount of taxes, penalties, delay filed and coerced as defined in paragraph 3 Article 18, article 19 of this Decree. Order and procedure for implementation of the coercive measures applied as for taxpayers coerced. "article 5. The effect and enforcement responsibilities 1. This Decree takes effect from July 1, 2016, unless otherwise stipulated in paragraph 2 of this Article.
2. Paragraph 2 of article 3 of the Decree has effect from 1 September 2016.
3. The Ministry of Finance shall guide the implementation of this Decree.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.

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