GOVERNMENT DECREE detailing implementation of the law of value-added Tax and the law on amendments and supplements to some articles of the law on value added Tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
The base value added tax Act No. 02/1997/QH9 on May 10, 1997 and the revised Law, the addition of a number of articles of the law on value added Tax number 07/2003/QH11 on 17 June 2003;
According to the recommendation of the Minister of finance DECREE: chapter I General provisions article 1. Value added tax is a tax charged on account of the increase in value of goods, services, arising in the process of production, circulation to the consumer.
Article 2. The object is the value of taxable goods, services (including services purchased by organizations, individuals in foreign countries) is used for the production, trading and consumption in Vietnam, except the object prescribed in article 4 of this Decree.
Article 3. The tax payers of value added is the Organization, the individual production operations, business goods, taxable services value in Vietnam, regardless of profession, forms, business organization (hereinafter called business establishments) and the organizations and individuals have imported goods , buy services subject to value added tax from foreign countries (hereinafter called the import).
Article 4. In an object is not subject to value added tax, including: 1. agriculture products (including the products of forest planting), livestock; fisheries, aquaculture, seafood caught not yet processed into other products or through the Organization's regular processing, personal self produced, directly caught selling out.
The new products through the normal processing rules in this clause is new products are exposed, dried, marinated, cleaned, peeled but not yet at a level higher than the processing or processed into other products.
2. The product is just like pets, plant varieties, including: eggs, hatchling, saplings, seed, semen, embryos, genetic material in the cultivating, importing and trading business.
3. products made from sea salt, salt, salt, salt, natural iodine.
4. equipment, machinery, means of transportation lies in technology and construction materials in the country not yet produced is needed to make the fixed assets of the business; machinery, equipment, materials, vehicles of its kind in the country have not produced the need to use directly on the activity of scientific research and technological development; the aircraft, staging drills, hires foreign vessels of its kind in the country not yet produced is used for manufacturing, business; equipment, machinery, spare parts, transportation means and materials of its kind in the country have not produced the need to conduct the search, exploration, oil and gas development.
The base case of imported machinery, equipment lines in sync in an non-taxable value but in a line of synchronicity that has both types of equipment and machinery in the country has produced are not calculated value added tax for all lines of equipment, synchronous machines.
Assigned the Ministry of planning and investment to host, in cooperation with the ministries and agencies concerned issued the list of equipment, machinery, spare parts, means of transportation and construction materials in the country has produced is to distinguish the type of water has not yet produced the necessary imports subject to value added tax is not subject to the provisions in clause This time.
The Ministry of Finance shall guide the procedures, records for the case is not subject to value added tax specified in this paragraph.
5. State-owned housing by the State sold to people are hired.
6. transfer of land use rights.
7. service credit and investment funds, including: loan operations; the loan guarantee; discount trade votes and valuable papers; sale of assets guaranteed loan to debt collection, financial leasing of the financial institution, credit in Vietnam; the activities of capital transfers and securities trading operations.
8. Life insurance; Student insurance; pet insurance, crop insurance and other types of non-insurance business aims.
9. consultation services, healing, disease, nursing health and veterinary services. Cultural activities, exhibitions, sports and physical education with the movement, mass, training organizations, not collect money or collect money but no business purpose.
Performing arts activities such as dance, music, drama: ca, circus, performance art; Service Organization for the performing arts; types of film production.
Import, distribution and plastic film, video documentary film: for the film regardless of the topic type of film; for the movie recorded on a tape television is just a documentary, reportage, science.
11. Teaching, vocational training including teaching culture, foreign languages, information technology and teaching.
12. radio and television broadcast programme by the State budget.
13. Publish, import and distribute newspapers, magazines, newsletters, books, political books (including floppy disk or tape, records, video recordings, electronic data), curriculum, books, legal documents, technical and scientific books, books in print with minorities, painting, photo, propaganda posters; print money.
14. public service of sanitary sewer, streets and residential areas, maintain the Zoo, gardens, parks, tree-lined streets, public lighting, funeral services.
15. Maintenance, repair, construction works of culture, the arts, public service buildings, infrastructure and houses of affection by people's contribution and which humanitarian aid, including State grants support a stake not exceeding 30% of the total capital expenditure for the food.
16. public passenger transport by bus, trams serve travel needs of the people in the inner city, urban, industrial or in the middle of the city with the neighbouring industrial zone according to the unified ticket prices by regulating authority bodies.
17. a fundamental investigation of the State because of the State budget allocated funds for implementation: include investigation, geological exploration of mineral resources; water resources, surveying, mapping, hydrography, meteorology and environment.
18. water irrigation for agricultural production; clean water due to the Organization, the individual self tapping in mountainous areas, Islands, remote areas to cater for living in rural, mountainous areas, Islands, remote areas;
19. The weapons, equipment, professional service of the defense and Security Ministry of finance by the Ministry of defence, the Ministry of public security identified specific. With regard to weapons, equipment was purchased, production budget, the tax must not be identified in the budget estimates.
20. the imported goods in the following cases: humanitarian aid, aid is not refundable; gifts to State agencies, political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units; gifts, gifts for individuals in Vietnam according to the level of government regulation; map of the organizations, foreign individuals according to standard diplomatic immunity; goods carried in baggage allowance tax free; map of Vietnam who lives settled abroad when on the water.
Goods sold for international organizations, foreign people to humanitarian aid, non-refundable aid to Vietnam.

21. Goods in transit and export, transfer, borrowed way through Vietnam; temporary import of goods, re-export; the temporary export goods, re; imported raw materials to production, export processing according to the contract, work with foreign countries.
22. International transport; goods, services directly for international transportation and reinsurance services abroad.
International transportation, including passenger transport, goods transport, under the form of Vietnam from abroad.
Goods and services for the international transport of goods, services and business establishments in Vietnam sold directly for the international transport of Vietnam and of foreign countries to use directly to the operation of international means of transport according to the regulations of the Ministry of finance.
23. Technology transfer as defined in chapter III of the Civil Code of the Socialist Republic of Vietnam. For the technology transfer contracts with transfer of machinery, equipment, then the tax not only made for the value of the technology transfer; computer software, excluding computer software exports.
24. Postal services, telecommunications and the Internet popular government program.
25. Gold bullion form, import the pieces and the type of gold has not been manipulated into fine art products, jewelry or other products. Gold bullion form, the pieces and the type of gold has not manipulated are determined in accordance with the international regulations.
26. Export products is mineral resources exploitation has not yet processed into other products specified below:-Crude Oil;
-Rare-earth, sand, shale;
-Gems;
-Liver-bamboo Ore, tin ore, iron ore, chromium ore-ore êmênhít, Sandeep, ore a-pa-Titus.
The Ministry of finance in cooperation with the Ministry of natural resources and the environment, the relevant bodies pursuant to the resource management requirements, the State's minerals each period the Government adjust the category type of mineral resources specified in this paragraph.
27. The product is an artificial division used to replace parts of the patient; crutches, wheelchairs and other devices for disabled people;
28. Goods, services of the individual business level, the average income is lower than the State minimum wage rules for public officials. Income is determined by revenue minus cost of business personal business.
Business establishments are not deducted value added tax and the inputs of goods and services used for manufacturing, business services, goods subject to value added tax is not subject to the provisions of this Article which are calculated on the value of goods and services, the price of fixed assets or business expenses.
Chapter II base and tax calculation methods article 5. Tax base of value added tax and the tax is the price.
Article 6. Value added tax rates are specified as follows: 1. for goods, services, facilities, sales business is the selling price does not yet have value added tax. For goods or services subject to special consumption tax is the sale price had the special consumption tax but no value added tax.
2. for imported goods, services purchased by organizations, individuals in foreign countries: a) for imported goods is the entry price at the gate with a plus (+) input tax (if any) plus (+) the special consumption tax (if any). Import price at the gate are defined according to the rules of import tax rates;
b) for the purchase of service organizations, individuals in foreign countries is the price paid for the Organization, foreign individuals not yet have value added tax.
3. for goods or services used to Exchange, internal consumption (except in the case of goods, service of internal rotation to keep the production process, not business, value added tax), presentation, donation is tax price value of the goods or services of the same type or equivalent at the time of the operation.
4. for property rental activities irrespective of the type of property and rental forms, tax rates are not available for rental price tax. The case in the form of rental paid each rental or lease money upfront for a limited time, the rental price is yet to have lease tax value added tax charged each States or prepaid.
For the case of drilling rig rental, machines, equipment, transport means of foreign countries in domestic production was not kind to the back rent, tax rates are excluding rents to pay for foreign countries.
5. With regard to the goods sold under the installment method is the sale price of goods taxes yet have it (not including installment interest), not according to the amount each pay period.
6. for goods machining is not have machining price tax (including wages, fuel, power, extra material and other costs to work).
7. With regard to construction activities, installation construction, installation is not yet there to tax works, projects or work done; case construction, installation works and make the payment according to the price and volume of projects, most of the work completed to hand over value added tax, then count on the complete delivery of value. Case construction, installation in the form of how the bid materials, machinery and equipment, the value added tax rates including the value of raw materials and machinery equipment. Case construction, installation of Castor don't include raw materials, machinery and equipment, the value added tax calculated price is worth construction, installation does not include the value of raw materials and machinery equipment.
With respect to investment activity build homes for sale, building the infrastructure for transfer of units is State land, tax price is the selling price of the home, the infrastructure tied to the land, the minus (-) land-use the money to pay the State budget.
For investment in infrastructure to rent, tax rates were minus (-) the land must submit the State budget.
8. With regard to the real estate business, the value added tax to be deducted (-) price areas to identify land use money filed the State budget or to determine compensation when the State revoked the land at the time of sale of the property.
9. With regard to the activities of agents, brokers buy, sell goods and services to the brokerage Commission, the price of the tax base tax is collected commissions from these activities.
10. With regard to the goods, the service has the peculiarity to be used the type of billing documents record the price paid is the price there was value added tax, the tax base do not have price tax is determined by the rates of the tax divided by [1 + (%) tax rate of goods, services].
Tax rates for other types of goods and services specified in this Article including the surcharge and additional fees that businesses enjoy.
The Ministry of finance to specific tax price guide value of goods and services specified in this article.
Article 7. Value added tax 1. Tax rate: 0% for goods, exports of services, including outsourcing of export goods, goods, services in an non-taxable value of exports.
a) export service is the service that was provided directly to organizations and individuals abroad and consumption outside Vietnam.
b) export goods including goods export abroad, export goods on export processing zones or goods exported for processing and exporting enterprises and other specific cases are considered to be exported under the provisions of the Government.
c) the following cases are not subject to value added tax according to the tax rate of 0%:

-International transport; goods, direct procurement services for international transport; travel services abroad; reinsurance services abroad; credit, financial investment, investing stock to abroad; the product exports are mineral resources exploited by the provisions in clause 26 of article 4 of this Decree shall not be subject to value added tax.
-The goods or services sold for processing and exporting enterprises and export processing zones include: insurance, banking, postal, telecommunications, consulting, auditing, accounting, transport, unloading, for rent, Office, warehouse, commodities, consumer service for individual workers, gasoline sold to vehicles subjected to value added tax according to the tariff regulations apply to every consumer goods in Vietnam.
2. Tax rate of 5% for goods, services: a) clean water production and service activities, except for clean water in taxable non-referred to in Article 18, paragraph 4 of this Decree and the type of beverage in the Group tax rate of 10%.
b) fertilizers, ore for the production of fertilizers; pesticides and livestock growth stimulant, crops.
c) equipment, machines and devices for health; cotton sanitary and health; medicines, sick room; chemical-pharmaceutical products, pharmaceutical raw material manufacturing is healing, smoking prevention.
d) used to Church teaching and learning is the type of models, drawings, tables, chalk, ruler, compass used for teaching, learning and the type of equipment, specialized tools for teaching, research, experimentation.
DD) In the categories of products subject to value added tax is not subject to the provisions of Article 13, paragraph 4 of this Decree, except in money.
e) toys for children; books of all kinds, except in books is not subject to value added tax specified in paragraph 13 article 4 of this Decree; the tape, recorded or unrecorded disk program.
g) cultivation, livestock; fisheries, seafood caught unprocessed or only preliminary cleansing, marinated, dried, peeled exposure at the stage of commercial business.
h) fresh food, food, forestry products (except for wood, cement) unprocessed at the stage of commercial business, except the object prescribed in clause 1 article 4 of this Decree.
Includes food grains, rice, corn, sweet potatoes, cassava; wheat, rice flour, corn flour, potato starch, tapioca flour, wheat flour.
Fresh food is unprocessed foods or just normal processing.
Forest products are unprocessed types of forestry products extraction from natural forests in the Group song, rattan, bamboo, mushrooms, ear; the roots, leaves, flowers, medicinal plants and other types of forest products.
I) Route; a by-product of sugar production include sugar cane residue, rust, sludge residue.
k) products made of jute, seagrass, bamboo leaves, is the type of product manufactured, processed from raw materials belonging to the main jute, seagrass, bamboo, rattan, coconut, Palm, song.
l Cotton cotton grown from sheep) in the country's cotton was abandoned shells, beads and classification.
m) animal feed, poultry and other livestock feed.
n) scientific and technological services except the services subject to value added tax is not subject to the provisions of article 4 of this Decree.
o) direct services to serve agricultural production includes activities such as plowing, the disposal of land for agricultural production; dig, up, curettage, suits, outdoor ponds, canals and ditches serving agricultural production; breeding, planting, care, insecticides, sick; currency, picking, processing, preservation of agricultural products.
p) coal, soil, stone, sand and gravel.
q) basic chemicals; mechanical products (excluding consumer products); types of mold; explosives; grinding; newsprint; the average pesticide pumps; rubber latex processing; preliminary turpentine; artificial plywood; industrial concrete products, including concrete bridge beams, beams and concrete-frame house, concrete piles, concrete drain pipes, power column rounded concrete, concrete box types, and the type of Panel concrete structures standard non-Ferro-concrete,; tires and tire sets size from 900-20; glass tube (tube of toothpaste tubes and shaped tubes); nets, ropes and yarn to knit a fishing net.
r) products, rolling out, pull the black metal, ferrous metals, except gold import regulations in clause 25 article 4 of this Decree.
s) automatic data processing Machines and spare parts (including the type of computer and the spare parts of computers).
t) maintenance, repair, restoration of historic-cultural Museum, except operations specified in clause 15 article 4 of this Decree.
u) transport, loading and unloading; dredging, creeks, river ports, sea ports; salvage operations, rescue;
v) released the film and video (except video and movie release of documents specified in clause 10 of this Decree, article 4).
3. the 10% tax rate for goods and services: a) oil, gas, iron ore and other mineral products.
b) commercial Power due to the production facilities, sales business.
c) electronic products; mechanical products, consumer electronics.
d) chemical products (except basic chemicals specified in point q of this clause 2), cosmetics.
DD) fibers, fabrics, garments, embroidery; women's tampons and BIM.
e) paper (except newsprint q account specified in point 2 of this) and paper products.
g) milk, cake, candy, soft drinks and other processed foods.
h) products ceramics, glass, rubber, plastic; wood and wooden products. cement, bricks, tile and other building materials (except for the types of products in the Group tax rate of 5%). i) construction, installation; home, the technical infrastructure of the base is State land, investment land rental building to business.
k) postal services, Telecom and Internet (excluding the postal service, telecommunications and the Internet prescribed in clause 24 Article 4 of this Decree).
l) For rent, Office, warehouse, factory, machinery, equipment, means of transport.
m) legal advice services and other consulting services.
n) audit, accounting services, surveys, design.
o) photo printing, photography, photo reportage; in the tape, to tape, tape to hire; video recording; shooting star.
p) hotels, travel, food and drink.
q) goods or services subject to special consumption taxes.
r) gold and silver, precious stones (except gold import regulations in clause 25 article 4 of this Decree).
s) ship agents.
t) brokerage services.
u) goods or services not specified in article 4 and paragraph 1, paragraph 2 of this Article.
Based on the tax rates prescribed in this Article, the Ministry of finance to specific implementation instructions tax rate for other types of goods and services.
Article 8. The method of calculating value added tax 1. Tax deduction method: value added tax payable is determined by the value added tax amount minus (-) output of the input value added tax was deducted.
a) output value added tax by the tax price of goods, taxable services sold (x) for value added tax of goods or services.
Case basis sells the goods, taxable services value-no specific record sale price not have tax and value added tax on the invoice value, then the output value added tax calculated on the sale price of the goods or services, except where used to value invoice record price paid is the price there was value added tax boost.
b) input value added Tax was deducted by total tax value of the invoice value of the goods or services purchased; certificate from the value added tax imported goods used in production, sales of goods and services subject to value added tax; certificate from the value added tax in lieu of the foreign organization of the individual, as defined in point e clause 1 article 9 of this Decree.

c) tax deduction method applicable to business establishments, excluding the applicable object methods directly on the value as defined in paragraph 2 of this Article.
2. direct method on value: value added tax payable is determined by the value of the goods, taxable services sold (x) for value added tax of the type of goods and services.
a) value of the goods and services are determined by the price of the goods or services sold minus (-) the price of goods and services purchased on respectively.
The price of goods and services purchased on the actual price is sold, buy, sell the invoice of purchase, sale of goods and services, including value-added tax and the surcharge, additional fee that the seller was entitled to.
The price of goods and services purchased on is determined by the value of goods and services purchased on including value-added tax used for production, business goods, taxable services value sell out.
The case of business establishments have yet to fulfill the purchase, sale, service, invoice vouchers as a base value determined according to the rules above, then the value is determined as follows:-business establishments have made selling the goods, full service invoice vouchers under the regime, to determine the true sale of goods and services but do not have enough bills to purchase the goods or services, the value is determined by multiplying (x) turnover ratio (%) value calculated on sales.-for personal business not yet done or made incomplete purchase invoice sale of goods or services, then the tax authorities based on the business situation of each individual business to determine the level of tax revenues; value is determined by the fixed revenue (x) with the percentage (%) value calculated on sales. b) rate (%) value calculated on the turnover as a base value determined by the tax authorities the regulations consistent with each of the business lines.
The Ministry of Finance shall guide the determination of specific value for each category.
c) direct method on value only applies to the following subjects:-personal production, business is people and organizations, Vietnam foreign individuals doing business in Vietnam not under the law on foreign investment in Vietnam has yet to fulfill the conditions of accounting , invoices, vouchers to do tax base according to tax deduction method.
-Base business buy, sell gold, silver, precious stones, foreign currency subject to apply value added tax payable according to the direct method on value. The base case in business tax payers according to tax deduction method in active trading buy, sell gold, silver, precious stones shall be calculated and payable tax declaration for private business activities buy, sell gold, silver, precious stones according to the direct method on value.
Article 9. Value added tax-deduction of input: 1. Business establishments subject to value added tax according to tax deduction method of calculated value added tax-deduction of input as follows: a the value of Tax) of goods, purchase of services on manufacturing, trading of goods taxable services, value shall be deducted in full.
b) input value added Tax of goods and services purchased to use at the same time for the production, trading goods, taxable services value and is not subject to value added tax, the only tax deduction of input goods and services used for the production of commodity trading taxable services, value.
Business establishments to private accounting input tax deductible and non-deductible; where does the private accounting shall be deducted in proportion (%) between the taxable sales compared to total sales. c) input Tax is deducted in the month would be declared, deductible when determining tax of that month. The latest declaration period is 12 months from the time the tax declaration of may arise. The invoice value of the goods and services purchased in 03 months, business establishments not declared that the deduction is calculated on the value of goods and services, the price of fixed assets or business expenses.
Input tax of own fixed assets are large deductions shall be deducted gradually or are tax refund as stipulated in article 15 of this Decree.
d) of goods, exports of services are deducted, or value added tax input must be qualified, the following procedures:-the export goods declaration certified by the Customs authorities of goods were exported procedures (applicable to goods exported);
-Sale of goods contracts, the fabrication of the goods (for the case of offshoring of goods), the provision of services for the Organization, foreign individuals;
-Make a payment through the Bank and the case was seen as the payment through the Bank as: loan funds to deduct foreign debt, foreign authorization for a third party is the Organization, individuals in foreign bank payment (except where the export of payment in the form of barter repayment to the State, Labor export, collect money directly by labour export; export goods to sell at fairs, exhibitions abroad and some commodities, export services have a special form of payment due to the decision by the Prime Minister);
-Bill of sale of goods and services to foreign traders.
The case goods, exports of services were certified by the Customs authorities (for exports) but not enough of one of the conditions, the remaining procedures outlined on the basis of the business are not deductible input value added tax which is charged to cost of sales. The Ministry of finance to specific procedures guide, conditions apply in this case.
For business value added tax according to the direct method on the value, when the shift to calculate tax according to tax deduction method is only tax deductible input value prescribed for invoices, vouchers arising from applicable value added tax according to tax deduction method.
DD) for business purchasing goods, services of the peculiarity of personal organization foreign business value added tax according to tax deduction method is used to value billing types recorded price paid is the price there was value added tax shall be based on the reviews already tax to determine the price no tax and value added tax the inputs are deducted according to the methods outlined in paragraph 10 of article 6 of this Decree.
e) base case business in Vietnam to buy goods, services of the Organization, foreign individuals doing business in Vietnam not under the form of investment according to the law on foreign investment in Vietnam, not made Vietnam accounting mode, the base business in Vietnam to pay value added tax in lieu of foreign contractors. Business establishments in Vietnam are tax deductible calculated value is submitted instead.
2. The grounds for determining the input tax deduction regulations on this are: a) for goods, services purchased on the amount of value-added tax on the invoice value of the goods or services purchased; cases filed rather foreign contractors or other objects under the provisions of the law is the certificate from the tax change.
b) for imported goods is the amount of value added tax already paid on the certificate from the value added tax imports.

c) for goods, services purchased on of business value added tax according to the method of deduction used type of invoice price paid record prices there is value added tax shall be based on the invoice that the input tax amount to be deducted under the provisions of paragraph 1 of this article the DUS points.
3. Business establishments are not tax deductible input value for the value invoice use not in accordance with the provisions of the law such as the use of Bill, certificate from the value added tax invoices, false accusation (no buy, sell goods, services), Bill scored higher value than the actual value of the goods services sold.
Article 10. The business must fulfill the purchase, sale, service, invoice vouchers in accordance with the provisions of the law. Purchase invoice, sales invoice, service rules for the business establishments as follows: 1. The business establishments subject to tax according to tax deduction method must use the invoice value. When sales invoicing of goods, services, the business must keep full, correct the factors indicated on the invoices, price must specify: price not yet have tax, surcharges and fees beyond the purchase price (if any), value added tax, the price paid was tax.
2. business establishments subject to pay tax according to the direct method on value using the sales invoice. The selling price of goods, services, the invoice price is the payment of value added tax already.
3. The base business use invoice vouchers in order to register, invoice and voucher specimens in order to Finance Ministry (General Directorate of Taxes) and is only used when there has been informed in writing by the Ministry of Finance (Tax Administration).
4. The base business retail goods directly to consumers, with respect to the goods to be priced to sell below the required value billing or sales invoice, if foundations are not invoiced must then establish a manifest manifest form of retail tax offices to do tax base of value; the case of the buyer require value added billing or sales invoice is billed as prescribed.
5. Business establishments in behavior, released, used incorrect billing rules to tax evasion, fraud or tax deduction in price increases, in addition to the complete collection, tax fraud is also sanctioned violation of tax administration, if the level of serious violations have to prejudice criminal liability under the law.
Chapter III registration, Declaration, filing taxes, tax article 11. The business tax registration as follows: 1. Business establishments subject to value added tax provided for in article 3 of this Decree, including the unit, directly under the branch primary business establishments shall be registered with tax authorities where the business base of business locations business, careers, employees, capital money, where tax and other relevant norms according to the instructions of tax authorities.
For the newly established base, time registration and payment at the latest ten days from the date the facility was granted the certificate of business registration; case basis has not yet been granted a certificate of registration of business but business activity, to be registered before the tax business. The basis of the registered business tax, if there is a change such as a merger, amalgamation, Division, separation, change property types of business, dissolution, bankruptcy, or change professions, place of business, the business must also declare to tax authorities at the latest is 5 days prior to the changes.
2. Business establishments subject to apply the method of tax calculation directly on the added value if implemented in full the conditions on invoices, vouchers, accounting books, declaring the correct tax mode and apply registered voluntary tax according to tax deduction method , are the tax authorities identify check made correct, enough of the above conditions, the tax authorities notice to the facility; If in the process of implementation that does not perform the correct basis the conditions specified, the Tax Agency announced the suspension of the application of tax according to tax deduction method.
The Ministry of Finance shall guide the registration tax and grant for business establishments subject to apply the method of tax calculation directly on the value added tax is applied according to tax deduction method as prescribed in this article.
Article 12. Business establishments and importers must declare value added tax according to the provisions as follows: 1. Base business for goods, taxable services of value to value added tax declaration every month and file a tax declaration accompanied by a declaration of goods and services purchased on sold as a basis to determine the number of payable tax for the tax authorities in the first ten days of the next month. In the case generated sales of goods, services, inputs, output tax, businesses still have to declare and submit declarations to the tax authorities. The facility must declare the full proper tax form, and the legal responsibility for the accuracy of the Declaration.
Tax point value the output generated is the moment businesses have transferred ownership (right to use for cases in the form of installment sale) of goods, provision of services to the buyer, regardless of the buyer has paid or not paid. When selling goods, provision of services of business establishments are invoiced in accordance with the law.
Individual organizations abroad do not have offices or headquarters in Vietnam have the supply of goods and services subject to value added tax for organizations and individuals in Vietnam, the individual organizations in Vietnam must declare value added tax, instead of the Organization individuals in foreign countries.
2. Business establishments, the importer has imported goods subject to value added tax must declare and pay the tax value under each of the imports with the import tax declaration to the tax authorities on the import.
3. Business establishments, many types of goods and services tax rate of value-added tax to different value added tax declaration for each tax rate prescribed for each type of goods and services; If the business does not determine each tax rate to calculate and pay tax according to the tax rate of the goods and services that the facility has manufactured, business.
Article 13. Value added tax to the State budget of 1. Business establishments are responsible for value added tax, full time on the State budget.
a) for business tax according to tax deduction method after the submission of the value added tax return for the tax authorities to pay value added tax on the State budget. Tax deadline of March 25th at the latest by next month. The case of business establishments have value added tax payable incurred large (on average, from 200 million) tax payable periodically 05, 10 days in the month. End of the month, when tax declaration, business establishments must submit the missing tax amount to the State budget. Missing tax deadlines at the latest is on 25 of the next month.
b) business establishments not yet fully implementing the accounting mode, certificate from the tax bill under the direct method is responsible for value added tax in full, due to the State budget according to the tax notice of tax authorities. Tax deadline of March 25th at the latest by next month.

c) for those households, individuals and business in these areas far from the State Treasury or business casual, mobile, the tax authorities tax organization and filed into the State budget. The time limit for the tax authorities must submit the tax money collected on the State budget at the latest not more than 3 days, particularly for mountain areas, Islands, the walking difficulties slow for no more than 14 days from the date of obtaining the tax money.
2. Business establishments, the import of the goods must pay tax according to each value imports.
The time limit for notification and the time limit for submission of the value added tax on imports made at the same time, together with the time limit for filing notice of import tax. With respect to goods not then import tax deadline to declare and pay tax value follow the rules applicable to the goods must pay import tax.
With respect to imported goods in an non-taxable value prescribed in paragraph 4 to article 4 of this Decree, if the facility sold or used for other purposes, they must declare and value added tax as prescribed for other goods.
3. in a period (.), if the business establishments had previously overpaid tax shall be deducted from the tax of the next period, if previously submitted to lack sufficient amounts of previously missing. Business establishments subject to value added tax according to the method of deduction in the tax-calculation period if there are input tax amount greater than output tax amount shall be charged tax deduction larger than that on the next tax period. In cases where business establishments of the new fixed asset investment have the input tax amount to be deducted shall be deducted gradually larger or reimbursement under the provisions of article 15 of this Decree.
4. value added Tax, filed into the State budget in the case of Vietnam business establishments have turnover in foreign currency, the currency conversion to the Vietnam according to the exchange rate by the State Bank of Vietnam announced at the time incurred foreign currency revenue to determine the tax.
The Ministry of Finance shall guide the tax procedures specifically tailored for each method of payment and the tax payers the provisions in this article.
Article 14. Businesses must make annual tax to the tax authorities. Tax year is calculated according to the calendar year. Within a period of sixty days from the date of the end of the year, businesses have to submit tax reports for tax authorities and pay enough taxes owed to the State budget within ten days of the submission of the report, if the overpaid tax shall be deducted from the tax next.
In the case of: a merger, amalgamation, Division, separation, dissolution, bankruptcy, ownership conversion; delivery, sale, lease, rental of State enterprises, business establishments are tax with the tax authorities and tax reporting to tax authorities within a period of forty-five days from the date of the decision to merge, merge, split, splitting, dissolution, bankruptcy, ownership conversion; delivery, sale, lease, rental of State enterprises.
Business establishments are responsible for paying the full tax, the number was filed, missing or surplus as of the time the right tax provisions. The facility must complete declaration, the right targets and tax settlement form data; send a tax to the local tax authority where the facility registration tax within the time prescribed above.
The Ministry of Finance regulates the form and guide the implementation of the value added tax specified in this article.
Article 15. Value added tax refunds already paid under the provisions of article 16 the value added tax Act are specified as follows: 1. Business establishments subject to tax according to tax deduction method are considering tax refund if after 3 consecutive months or over have the input tax amount not yet deducted. Business establishments are considering tax refund in this case applies to all business establishments have expanded investment, invest.
Base business export goods and services according to the time of service or by trade with number and great value, if the number of input value added tax of goods, exports of services have not been deducted in the month from 200 million and over, are considering a tax refund by month. Base business export goods are subject to value added tax refundable to the conditions and procedures prescribed in point d clause 1 article 9 of this Decree.
2. Business establishments newly registered, investment business, tax registration according to tax deduction method, are in the early stages, not yet in operation, if the investment period from 7 years upwards are gaining value added tax refund of goods and services used for the investment each year. The base case is there value added tax amount of the goods and services used for the investment from 200 million or over shall be reviewed quarterly reimbursement.
3. Base business activities are subject to tax deduction method have investment projects in the new production facility, are in the early stages, not yet in operation, yet the business registration, tax registration, tax value of goods and services used for investment projects from 200 million or more are considering the tax refund upon you. Business establishments to declare establishment of private reimbursement for this investment project.
4. business tax base when divided, split, dissolution, bankruptcy, ownership conversion; delivery, sale, lease, rental of State enterprises has the input value added tax has not been deducted off or have value added tax overpaid.
5. value added Tax Refund for capital projects using official development assistance (ODA): a) for projects using ODA not refundable: project owner or principal contractor refundable value added tax already charged in the price of purchased goods and services used for the project.
b) for projects using ODA capital in an State budget investment is not repaid: the project owner or principal contractor refundable value added tax paid upon the import and purchase of goods and services in the country of use for the project.
6. Organized in Vietnam use the money the Organization's humanitarian aid, foreign individuals to buy goods in Vietnam have value added taxes to humanitarian aid are refundable value added tax amount of the merchandise.
7. the preferential beneficiaries diplomatic immunity in accordance with the Ordinance on preferential diplomatic immunity to buy goods and services in Vietnam according to the rates of value added tax to use the refunded value added tax has paid the invoice value.
8. Business establishments have decided to handle the reimbursement of competent authorities under the provisions of the law.
To resolve reimbursement under the provisions of this Article, the Organization, the individual must submit a written proposal accompanied by complete tax records to the tax administration. The tax authorities have a responsibility to check, determine the number of tax reimbursement and to tax refund procedures or to suggest the Agency has the authority to tax refund for the base.
The Ministry of finance regulation procedure, the time limit and complete jurisdiction prescribed in this article.
Article 16. The tax authorities have the powers and duties of the following responsibilities: 1. Guide the base business business registration have been made manifest, registration mode, value added tax in accordance with the provisions of the law on value added Tax.
The business establishments do not comply the regulations on registration, tax declaration the tax authorities announced th, if received message th that the facility is still not made, the tax authority has the right to handle administrative tax violation.

2. To notify business establishments pay tax according to tax deduction method, adjusted, added or subtracted in case of value added tax is not enough stubs, correct tax. Notify business establishments pay tax according to the direct method of tax and tax deadlines prescribed. Tax notices must be sent to tax payers before 3 days than on tax payable indicated on the notice.
If the tax deadlines prescribed business establishments not yet filed then announced the tax amount and the amount of the fine late tax according to the provisions in clause 2 article 19 of the law on value added Tax. The time limit calculated the fine late tax every month since October 26 of next months or since the date must pay tax according to the notice of the tax authority for tax payers that tax authorities out tax notices. The term computer slow penalty filed with respect to the imported goods and the other case is after the date prescribed in the law on the tax notice. If business establishments still fail to tax paid the fines according to the notice, the tax authorities have the right to apply or request the competent authorities to apply measures for handling prescribed in clause 4 Article 19 of the law on value added Tax to ensure sufficient income tax number fine amounts. If implemented the measures on business establishments still not sufficient amount of tax, the amount of the fine, the tax authorities transferred the records to the legal authority to handle.
3. test, inspection Declaration, tax filing, tax of business establishments as prescribed by law.
4. Handling of administrative violations of tax and tax-related complaints under the provisions of the law.
5. Ask the tax payers provide accounting books, invoices, vouchers and other records other documents related to tax calculation and payment; ask credit institutions, banks and other private organizations concerned to provide the documents related to tax calculation and tax.
6. Keep and use data, documents, business establishments and other objects provided according to the prescribed regimes.
Article 17. The tax authorities have the right to assign value added tax payable for the tax payers in the following cases: 1. Not done or done incorrectly the accounting mode, invoices and vouchers.
For those business establishments subject to pay tax according to the direct method on value not yet done or made incomplete purchase, sale of goods, service invoice, certificate from the tax authorities based on the business situation to determine value and taxes payable under tax calculation method prescribed in clause 2 article 8 of the Convention This theorem.
For individual small and medium business, the fixed tax amount payable each time is determined as a base currency for each tax period is 6 months or 12 months, depending on the industry and the level of price fluctuations, the business situation of the tax payers. The tax authorities have the responsibility to inform the public about the fixed tax rates for these objects.
Small and medium business individuals pay tax according to the assessments of each period, if there is a change in business activities, the scale of business sales, to declare to the tax authorities to review, adjust the level of the tax was determined. The case does not declare or dishonest declarations, tax authorities have the right to assign tax rates to match the reality business. The individual business must declare to tax authorities for tax reduction, exemption, if the break in the business, from 15 days or more are considering a 50% reduction of the payable tax amount may, if all the month of tax exemption for that month.
The Ministry of Finance shall guide the determination of the percentage (%) value calculated on the turnover as a base determined value added tax payable line with each business; business reporting procedure and the tax relief for households and business under the provisions of this Article.
2. Not declare or too time send declarations which have been prompted but still does not perform properly, have filed a tax return but the incorrect Declaration of the base of value added tax.
3. Refuse the present accounting books, invoices, vouchers and other necessary documents related to tax calculation value.
4. Business but do not have to register your business, not registered, tax declaration which were checked, detected.
The tax authorities based on the documents of investigation on the situation of the business functioning basis or based on the tax of business establishments in the same industry, have equivalent business scale to determine the payable tax amount for each business establishment in the cases outlined above.
The case, business establishments disagree with the assessments of tax shall have the right to complain to the Tax Agency has assigned duty or Tax Agency supervisor of Tax agency assigns tax. While pending, business establishments, or the complainant must be filed according to the tariffs of the tax authority.
Chapter IV handling offense, rewarded Article 18. Tax payers and tax officers violated tax law, then the value depending on the behavior and the extent to which violations dealt with according to the provisions of article 19 and article 21 of the law on value added Tax.
Article 19. Tax authorities, tax officers completing assigned tasks, organization, individual achievement in the implementation of the value added tax Act, tax payers make good tax obligations are rewarded according to the regulations of the Government.
Chapter V provisions enacted 20. The Organization of the value added tax shall be as follows: 1. the tax agency is responsible for the Organization of value-added tax and tax refund settlement value for the goods and services of the production facilities, business.
2. the customs authority responsible for the Organization of value-added taxes for imported goods.
3. Tax agencies and customs is responsible for coordination in the management of value-added tax in the country.
The Ministry of finance specifies the Organization of the value added tax as specified in this article.
Article 21. Value added tax number returned for the object specified in article 15 of this Decree is spent from the Fund reimbursement, reimbursement funds are deducted from the value added tax was collected. The Ministry of finance specifies the complete organizations tax, accounting and income tax refund value as defined in this article.
Article 22. The Decree has effect from January 1, 2004 and replaces the Decree 79/2000/ND-CP dated 29 December 2000, no. 76/2002/ND-CP dated 13 September 2002, no. 95/2002/ND-CP dated 11 November 2002 and Decree No. 108/2002/ND-CP dated 25 December 2002 from the Government detailing the legal value added Tax.
Article 23. The Ministry of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this Decree.