The DECREE of the COUNCIL of MINISTERS No. 53, DATED 27 May 1989, DETAILING the IMPLEMENTATION of the ORDINANCE on 3-3-1989 AMENDING and supplementing a NUMBER of ARTICLES in the ORDINANCES, RULES for the TAX and BUSINESS TAX.
The COUNCIL of MINISTERS pursuant to the law the Council of Ministers held on July 4, 1981;
Based on 3 March Ordinance in 1989 by the Council of State amending and supplementing a number of articles in the Ordinances, rules for the tax and business tax for goods, the DECREE: I-GOODS TAXATION a. Taxation of domestic goods article 1. -Goods Tax revenue on these groups, record items in section I and section II of tariffs in goods taxes enacted in article 1 of the Ordinance on March 3, 1989, due to the economic component of enterprise production, extraction, processing and consumption of water in any form.
1. Pursuant to article 4 of the Statute taxing goods, the Council of Ministers specifies the item in some group must pay tax of goods as follows:-according to point 15, section I of the tax tariff goods: "metal consumer" includes those items made of copper, aluminum, cast iron, iron, , steel or alloys of these types on.
"High-end wooden consumer goods" include the advanced items made of wood Group 1, group 2.
-Under point 17, section I of the tax tariff goods: "fine art" is the decorative items, jewelry made of faience, porcelain, glass, bone, cloud, song, lacquer, ivory.
2. tax calculation Prices for recovered materials delivered machining of finished products is the full value of the product. As for the other case reviews tax calculation is the actual price paid between the buyer and the seller.
3. The filed and the time of payment the goods: the case of the economic units, State agencies, unions take industrial machining, the unit and the agency filed tax goods when goods receipt at the place of work.
Organizations and individuals buy gom agricultural products, local seafood would then pay tax when purchasing goods locally.
In other cases, the base of production when sales goods tax.
Article 2.-Each item of taxable goods only once since the production until consumption. Items taxable goods of the type made of raw materials or semi-finished goods tax already paid in the previous production facility, when tax revenues the goods in production base following the tax already paid in goods production base, if there is a valid voucher.
Industrial production in the country to export shall not have to pay tax on domestic goods, but must pay a business tax. The case found not to export but not tax the goods must then access the currency for tax disparity goods section.
Article 3. -For agricultural products, seafood trade exports has filed taxes for domestic goods, when exports are surviving paying export unit, if there were tax receipt of goods. Macular degeneration source charged is the central budget. The Ministry of finance regulation procedures ensure timely pay depression when actual export goods.
B. the Taxation of goods for export and import, allowed Africa trade.
Article 4. -Vietnam by produced by imported materials, raw materials, export Africa trade tax as specified in point 1 of section III of the tax tariff goods due to the State Council issued in France on 3 March 1989 orders including items manufactured using raw materials, primary materials imported.
Article 5. -Vietnam citizens and foreigners when the exit or entry across the border of the Socialist Republic of Vietnam does not have to pay tax of goods export, import of Africa trade to bring in standard by the Vietnam General Department of customs regulations.
Article 6. -International organisations, foreign diplomatic corps in Vietnam made import-export tax policy Africa trade as stipulated in decision No. 131-dated 27-8-1987 of the Council of Ministers.
Article 7. -Foreign Party on Vietnam taking the form of investment and individuals or families who work in foreign-invested enterprises in Vietnam when Vietnam had temporary entry to enter the goods for living and working in Vietnam in time and expiry in Vietnam, the tax-exempt goods goods importing Africa trade.
The State Committee for cooperation and investment and the Ministry of finance guidelines and specified categories, the number of each item to be temporarily imported and re-export of objects on the.
 
II-BUSINESS TAX article 8. -According to the provisions of article 4 of the Charter, the industrial and commercial tax arrange business on the corporate tax recorded in the article 3 of the Ordinance on June 3, 1989, according to the following principles: tax trades (%) on revenue of i. manufacturing industry: 1. Production of documents production; production services; manufacturing medicines; produced some specialized items serving the education, health, children. ³



1



2. The production of a number of sports, cultural items. Production of industrial goods taxable goods type to export. Agricultural production does not subject the agricultural tax. Extraction and processing gas. Milling of food. ³



 

 

3



3. Production of consumer goods and the activities (of the tax charged on the amount of processing).



 

5




II. Construction industry: 1. Taxes calculated on public money to build.



5



2. How tender sales of both materials.



3 III. Transportation: 1. rough mountain transportation.



1



2. Unloading of the goods.



3



3. Other transport business.



5



IV. Sector: 1. Serving the usual needs.



3



2. Serving the high demand levels.



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3. Serve the other common needs.



5 v. dining Industry: 1. Sell fancy cakes, gift vendors. ³



4



2. Soft drink.



6



3. -n drink normally.



8



4. -n drink specialties, advanced.



10. Business sector: 1. the business activities of cooperative purchasing levels from central to town, ward. The business sector, and the wholesale fresh. Sell items that have great value, low interest rates.



 

 

2



2. Sale of imported goods.



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3. Sell other items.



4 according to the above principles, the Ministry of finance each industry materialize, the tax level on each item.
Article 9.-materialize some more points in the article 4 of the Statute of the tax rules on business turnover to calculate corporate taxes, as follows:-for credit operations, the Bank, the sales tax business is lending money on interest rates and monetary services.
-For sales dealership base, tax revenue is the business consignment sales proceeds.
-For venture activity, link, the tax revenue of the business is the proceeds of sale of the product.
-For sales in foreign currency, the exchange rate Vietnam out of money by the State Bank of Vietnam announced at the moment arise.
-For sale by form items, the turnover business to calculate by the export worth of the average retail price in the local market at the time of export cargo warehouse.
Article 10.-pursuant to the provisions of article 2 in terms of tax the commercial: "the President of the Council of Ministers Regulation mode for those occupations in an industrial and commercial enterprises tax not yet inscribed in the Charter" and article 2 of the Ordinance on June 3, 1989:1. All forms of joint venture, linking, using skilled, but essentially the individual business shall collect taxes such as households.
Parks trade buy order sales as households, the tax collector as households.
2. The following circumstances do not have to file corporate taxes:-In production, these items have tax goods.
-Shipment business people have filed tax shipment.
Business establishments slaughtering pigs, cattle have already filed tax.
3. The purchasing cooperative in mountainous areas, Islands and remote, Outback, doing business there difficult, may be people's committees from district level upwards, consider reducing or exempting corporate taxes for a certain period as proposed by the tax authorities.
 
III-INCOME TAX article 11.-According to article 5 of the Ordinance on June 3-4, 1989, the main outsource workers including those who actually participated in the business production base (not counting the root) and to achieve a level of average social labor as defined for each industry.
The cooperative, the cooperative produced is calculated on the cost of production and business part of salary to pay for major labor outsource (if available). When applied to income tax tariff, cooperatives, production is divided into taxable income on average for each commune members, members actually involved in the production and business establishments.
With regard to credit, banking activities benefit a student's total taxable revenues, said in article 11 of this Decree, minus (-) interest payments, management expenses.
Article 12.-the cooperative purchasing, consumption cooperatives, credit cooperatives, credit forms other than state banking system that, when calculating the income tax also be charged except wages prescribed in article 11 for the main fact of labor involved in production, business really bring economic efficiency. Tax rate for this facility is 30% of the remaining income.
 
IV-TARIFFS article 13 ARTICLE SUBJECTS. -Replace the subject tariff items recorded in article 1 No. 9-dated 30-11-1988 of the Council of Ministers by article subjects below tariff: households, households, private enterprise owners minor tax binge by the tax as follows: income tax Ranks a month tax year 1 2 3 4 5 6 on the 300,000 Dong Dong 230,000 to 300,000 Over 160,000 to 230,000 contract on copper on the copper to copper Over 160,000 100,000 50,000 Dong to 100,000 from 50,000 VND VND VND 50,000 150,000 90,000 back down copper copper copper copper 5,000 10,000 25,000 The collective economic organization and the business investment tax interest rate divided by the article subject tax ranks as follows: income tax Ranks a month tax year 1 2 3 4 On 3 million contract On copper to copper 3 million 2,300,000 On copper 1,600,000 to back down from 1,600,000 2,300,000 150,000 Dong Dong Dong 90,000 VND 50,000


25,000 VND for the collective economic organization in the region of mountains, Islands have low income, the Minister of finance may consider reducing tariffs for each case Article subjects.
Article 14. -For cooperative multiple business units, reported the accounting cooperative filed a general tax. For cooperatives have many business units, independent economic accounting, computer business results separately, then each unit of economic accounting independently filed a tax.
 
V-SHIPMENT TAX article 15.
1. Considered shipment and must pay tax for shipment:-The individual merchant shipping, the production base or fixed business carrying goods sold outside the area recorded in the business license.
-The farmers, craftsmen, who do household product to sale goes to bring in other localities.
2. Not considered shipment and not pay taxes for shipment:-farmers, craftsmen, who do household brought their products to sell in local production.
-Purchasing cooperatives, cooperatives of consumption, the production base of registered fixed tax at local shopping elsewhere on sale at her local (cooperatives for the sale the sales in the district purchasing cooperatives, sales in the district, cooperative purchasing sales Township in town).
-The case of buying, selling, exchanging goods for economic contract signed with the sales invoices and vouchers, non-inventory export shipment.
Article 16.
1. shipment Tax Collector once for each shipment and currency in place. If the detection has not filed taxes in where to go, they must pay tax in place to and sanctioned according to the regulations.
2. tax shipment Price is the average retail price on the local market the tax agency, city, centrally regulated.
3. The shipment must have shared the full record, shipment quantity or weight of goods in each shipment, declare and pay tax before shipping.
MICRO-tax BASE for the venture, BUSINESS, the BUSINESS DIVISION PRIVATE INTEREST and OTHER CASES article 17.-replace article 11 of Decree No. 9 dated 30 January 1988 by new provisions in article 17, the following: facilities, business, public interest split between business investment business with private or collective with (below referred to as business establishments) must submit tax business tax, article subjects, commodity taxes (if any), the tax police in accordance with the tax rules-born commercial, Chartered tax the goods and this Decree.
Income taxes computed on the total return of the base, identified under article 5 Ordinance on July 3-4, 1989. Basis business is not subject to additional income tax and a 10% reduction of the payable income taxes to put into the Foundation of the facility.
Article 18.-replacing article 12 of Decree No. 9 dated 30 January 1988 by new provisions in article 18, as follows: 1. The business unit serves to improve the life (life companies) of cadres, employees of State bodies, enterprises, party and unions are tax exempt binge , income taxes; also the other indirect taxes (corporate tax, taxation of goods ...) needs under the provisions of this Decree.
2. The retail agent for commercial enterprise, a ticket reseller who the lottery must pay tax according to article subjects tariffs households; business tax 4% on money rose enjoying.
3. The College, professional and high school if there are production business to sell products outside the business tax payable or tax the goods (if applicable). If merchant business specializes in the wholesale tax to be paid.
 
VII-IMPLEMENTATION article 19.-According to the provisions of article 12 of the Charter and article 2 goods Tax Ordinance on March 3, 1989, tax goods currency each time sales, currency as soon as the sale or delivery of goods in accordance with the tariff for each item and the tax value. Therefore, the production base is correctly specified in the Executive Charter of State accounting organization issued under Decree No. 25-dated 18-3-1989 by the Council of Ministers and in decision No. 292-CT on 17-11-1988 of the President of the Council of Ministers.
Article 20.-According to article 6 and article 30 of the tax rules, the business and income taxes according to the following method: 1. The facility has good Executive accounting mode, open the Windows policies in full, clear, honest record, sales invoice and accept payment according to the Declaration, the corporate tax income tax, calculated according to the testimony of the facility; after tax officials checking to confirm the notes on invoices, bookkeeping and tax declaration is true to reality, will be the tax authorities consider reducing from 3 to 5% tax. But if the check discovered the incorrect declaration to the tax authorities tax bootleg man has the right to assign tax revenue according to the test results; at the same time adopt measures to sanction under article 44 of the Charter the business tax: can impose a fine of up to 5 times the number of pirated time tax. If serious violations can be prosecuted under the law.
2. for the other base, collect taxes and business tax according to a fixed method, defined as follows:-the determination of tax revenue must publicly and police the right to production and business activities.
-To openly and publicly the extent tax exemptions (if any).

-Production and business establishments have to pay tax according to the tax agency's announcement and the deadline, filing tax amount and location indicated on the notice. If late tax filing delay every day, then 1% penalty on tax filing slow. If the delays are not filed, you can apply a fine of up to 5 times the tax. If serious violations can be prosecuted under the law.
Article 21.-Under point 3, article 7 of the Ordinance on June 3-4, 1989 the shipment must have shared the full record shipment weight, number of items in each shipment; to declare and pay tax before shipping. The case of the shipment has not filed taxes in every place where the tax must go to; There are also dealt with tax evasion behavior under article 44 of the Charter the business tax.
To implement a tax shipment lost and do not impede the circulation of goods, must strengthen the right tax stations at the junctions (Terminal, Pier, port, bus station, the Bazaar) to ensure that the management at the base, collect taxes before shipping.
Article 22.-the Right to sue the entire tax receivers from the Central down to the County, district, rectify the tax staff, just have the moral qualities, both professional and political competence, ensure complete assigned tasks.
The Ministry of finance planned in the State budget a budget based on the task of collecting assigned to serve the business tax, the Ministerial Council annual review.
The Ministry of finance specifies the mode to extract and use the account this expenditure.
VIII-PROVISIONS Enacted 23.-this Decree shall have effect from 1 April 1989.
The regulation of the Council of Ministers on taxation the tax, business tax, domestic goods goods for exports, imports of non-trade contrary to this Decree are repealed.
Article 24.-the Minister of finance, the General Director of the Customs Bureau, based on its mission, functions, is responsible for guiding the implementation of this Decree.