The Decree 149/2003/nd-Cp: Detailing The Implementation Of The Law On Special Consumption Tax And The Law On Amendments And Supplements To Some Articles Of The Law On Special Consumption Tax

Original Language Title: Nghị định 149/2003/NĐ-CP: Quy định chi tiết thi hành Luật Thuế tiêu thụ đặc biệt và Luật sửa đổi, bổ sung một số điều của Luật Thuế tiêu thụ đặc biệt

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GOVERNMENT DECREE detailing implementation of the law on special consumption tax and the law on amendments and supplements to some articles of the law on special consumption tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on special consumption tax number 05/1998/QH10 on 20 May 1998 and the law on amendments and supplements to some articles of the law on special consumption tax number 08/2003/QH11 on 17 June 2003;
According to the recommendation of the Minister of finance DECREE: chapter I objects, the scope of the special consumption tax article 1. Subject to special consumption taxes as of goods, services, except in the cases prescribed in article 3 of this Decree.
1. The goods: a) cigarettes, cigars;
b) Wine;
c) Beer;
d) cars under 24 seats;
types of Gas), nap (naphtha), re the combined preparations (reformade component) and the other petrol products;
e) air-conditioning capacity from 90,000 BTU back down;
g) leaves Post;
h) Gold code, code.
2. Service: a) the business of nightclub, massage (Massage), ka-ra-box-stats (Karaoke);
b) business ca-si-slavery (casino), game by Jack-pót machines (jackpot);
c) recreational business bet;
d) business of golf (golf): sale of membership cards, tickets to play golf;
DD) lottery business.
Article 2. The tax payers of consumption especially the individual organization (collectively referred to as the base) has production operations, import goods, business services subject to special consumption taxes specified in article 1 of this Decree.
Manufacturing the goods subject to special consumption tax special consumption tax for goods in production.
Import of goods basis subject to tax special tax payable Tieu consumed especially for this at the stage of import goods.
Business establishment services subject to special consumption tax special consumption tax for taxable services consumption in particular.
Article 3. The goods specified in paragraph 1 of article 1 of this Decree is not subject to special consumption tax in the following cases: 1. The goods due to the production facilities, the direct export processing or sale, trustee for export businesses to export.
Cases of export businesses buy goods subject to special consumption tax of the production base to export but not export that domestic consumption, the base business export must declare the special consumption tax.
2. Imported goods in the following cases: a) imported goods are:-humanitarian aid, aid is not refundable;
-Gift of the institutions, foreign individuals to State agencies, political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units. Gifts are identified in the level of government regulation;
-The Organization's supplies, foreign individuals are entitled to standard diplomatic immunity by the Vietnam government regulations in accordance with the international treaties to which Vietnam signed or participated;
-Goods carried in baggage allowance duty-free imports;
b) goods transshipped in transit, borrowed way through Vietnam in the forms:-the goods directly from the ports to the port of export, not import water to the port of Vietnam;
-The goods to the port of Vietnam but not the import procedures in Vietnam that goes straight to the port of importing countries;
-The goods put into bonded and then move to another country, check imports into Vietnam under the bonded warehouse regulations;
-Transit Goods, borrow the road through the gate, borders Vietnam on the basis of the agreement signed between the two Governments or local branches are prime allows;
c temporary imports, goods) re-export and goods temporarily exported, re import in term not yet payable tax, import tax under the provisions of the law on the export Tax, import tax;
d) goods imported for sale tax exemption for bodies and foreigners in Vietnam are entitled to standard diplomatic immunity according to the prescribed regimes are tax free;
Goods imported for sale tax-free in tax-free shops at airports, ports, railway stations and the international border.
The basis of imported items are not subject to special consumption tax when imported under the provisions of paragraph 2 of this article, if used on other purposes they must declare the special consumption tax within 3 days from the date of export and use in other purposes.
Chapter II the tax bases and tax rates article 4. Tax base of consumption tax rates especially of goods, taxable services and tax.
Article 5. Special consumption tax rates are specified as follows: 1. For goods produced in the country is due to sell out production facilities do not yet have the special consumption tax and value added tax.
Special consumption tax rates for alcohol, the beer produced in the country is regulated as follows: a) for alcohol, beer bottles of wine production, domestic beer sold by price have both bottles, the price to do the determining rates in special consumption tax was deducted the value bottles according to the actual price does not yet have the special consumption tax and no tax value.
b) for canned beer production base in the country of sale according to the rates in shell (the shell cans) then the price to do the determining rates in special consumption tax was deducted the value of the shell (the shell cans) according to the fixed price for 1 liter of beer. Financial Affairs specifying casing price (sheath cans) are deducted in each period accordingly.
2. for imported goods is the price of import tax calculation plus the import tax. The case of imported goods are exempt from tax or reduce the import tax rates don't cover the import tax exemption, reduction.
3. for the goods is the price due to the base put work sold out yet the special consumption tax and value added tax.
4. for goods sold under the installment method is the special consumption tax on the price of the goods sold under the method of pay (excluding pay interest).
The base case production business sales through branches, outlets, establishments, dealer price brokerage Commission, special consumption tax rates based on the actual price the stores, branch, base, agents enjoy the Roses sold.
5. for the service is the provision of services does not yet have the special consumption tax and value added tax.
The price of the supply of services made specify base price of special consumption tax for some of the services are specified as follows:-for the business of golf is the selling price of membership cards, golf ticket prices.
-For services ca-si, games with your contacts-pót, entertainment business have bet is revenue from operations minus the amount paid the reward.
6. For goods or services used to Exchange, internal consumption, promotion, presentation, donation is tax special consumption prices of goods and services of the same type or equivalent at the time of the operation.
Special consumption tax rates for goods or services defined in this including revenues add computer in addition to the purchase price of goods and services that are enjoyed by business establishments.
Case the tax payers have revenue in foreign currency foreign currency exchange to the Vietnam according to the exchange rate by the State Bank of Vietnam announced at the moment arise to determine tax rates.
The Ministry of finance to specific instructions defining the price of special consumption tax as a base tax calculation for goods, taxable services prescribed in this article.

Article 6. Special consumption tax for goods, services are prescribed under the schedule of the special consumption tax: special consumption tariffs TT the goods, service tax rate (%)



I goods 1 cigarettes, cigars) a filter cigarettes produced mainly from imported raw materials, cigars 65 b) filter cigarettes produced mainly by raw materials domestic production 45 c) no filter cigarettes 25 2.



A wine) Wine from 40 degrees or over 75 b) Wine from 20 degrees to 40 degrees 30 c) below 20 degrees, liquors 20 d) drug alcohol 15 3.



Beer is a beer bottle, beer), 75 b) beer fresh beer 30 4.



Automotive Automotive a) from 5 seats 80 b) cars from 6 to 15 seats 50 c) cars from 16 to below 24 seats 25 5.



Gasoline types, nap-(naptha), re the combined preparations (reformade component) and the other petrol 10 6.



Conditioners have a capacity from 90,000 BTU back down 15 7.



The article leaves 40 8.



Code yellow, code 70 II.



Dịch vụ



 



1.



Nightclub business, massage, (Massage), ka-ra-box-stats (Karaoke) 30 2.



Business ca-si-slavery (canino), game by Jack-pót machines (jackpot) 25 3.



The entertainment business have bet 25 4.



The business of golf (golf); sell membership cards, 10 5 Golf tickets.



15 Lottery business specific rules applying to the special consumption tax rates for some goods and services are as follows: 1. For goods subject to special consumption tax, special consumption tax irrespective of the goods or of goods produced in the country.
2. a filter cigarettes produced mainly from imported raw materials is the kind of cigarettes using the quantity of raw material drug fibers imported from 51% or more compared to the total number of fiber material used for the production of medicinal products.
3. Items of alcohol does not differentiate according to the alcohol content. Drug alcohol production facilities must have a license to produce the drug and alcohol registry certificates, labels, labels of wine products quality drugs by health authorities or competent bodies. For alcohol imported drugs must be health authorities or the competent authorities determine the drug is alcohol. If there are not enough of these regulatory documents on the basis of production, business must submit the special consumption tax as the tax rate of the corresponding alcohol wines.
4. Order Code subject to special consumption tax does not include the category code as children toys and the low-density codes for decoration.
5. The taxable items consumed in the special group "gasoline types, nap (naphtha), re the combined preparations (reformade component) and the other petrol products" by the Ministry of finance in cooperation with the relevant agency specific regulations.
Chapter III registration, tax declaration and tax article 7. The basis of the production of goods, business services bear special consumption tax is tax registration with tax authorities where the production facilities, business headquartered under the regulations on the tax registration and follow the instructions of tax authorities.
The deadline for registration tax for ten days from the date of certificate of business registration.
In the event of a merger, amalgamation, Division, separation, dissolution, bankruptcy, converting forms of ownership; delivery, sale, lease, rental of State enterprise, to change business or cease trading, production and business establishments have to declare to the tax authorities at the latest five days before the change over.
Article 8. Production base of items subject to special consumption tax has used the trademark to be registered trademark form with tax authorities where the production facilities, business is slow for no more than five days of use of the trademark. When changing the logotype, the facility must declare to tax authorities and registered the trademark template new users replacing former logotype is the latest in days of the change.
Article 9. Manufacturing, import goods, taxable services special consumption must declare the special consumption tax under the provisions of the following: 1. The facility manufactures goods, taxable services to special consumption tax declaration a special monthly consumption when consumption goods , room service and file a tax return to the tax authorities in a slow period for not more than ten days the beginning of the next month. For manufacturing, business has special consumption tax payable greater then declared the special consumption tax on year recurring or ten days according to the regulations of the tax authorities.
In the case, did not arise special consumption tax, the production base, the business still must declare and send the tax return to the tax authorities know.
2. imports of goods basis must declare and pay the special consumption tax as the imports with the import tax declaration with the Customs office where the import of the goods.
3. Establishments manufacturing items subject to special consumption tax with special consumption tax was then declared the special consumption tax in production are tax deductible special consumption was lodging for raw materials if there are legal documents. The number of special consumption tax was deducted for raw materials must not exceed the number of special consumption tax payable at the stage of production.
4. Production facilities, business and many types of goods or services subject to special consumption taxes have different tax rates, they must declare the special consumption tax as the tax rate prescribed for each type of goods, services; If not determined by a tariff, then the basis is calculated according to the tax rate of the goods and services that the facility has manufactured, business.
The Ministry of finance regulation form the Declaration and guiding the declaration prescribed in this article.
Article 10. Special consumption tax was filed on the State budget according to the following rules: 1. Production of goods, taxable services consumed especially special consumption tax to be paid on the State budget in place, the production business.
Tax deadline of April at the latest not more than twenty-five days of the next month; the base case production, had sales of special consumption tax payable to big special consumption tax periodically for five days or ten days according to the regulations of the tax authorities.
For those individuals, households producing goods, taxable services consumed especially stay away from the State Treasury, the tax authorities tax organization and filed into the State budget. The time limit for the tax authorities submit the money into the State budget at the latest not more than three days from the date of obtaining the money.

The Ministry of finance guide to declaration procedures could, with appropriate tax reform of administrative procedures, enhance the sense of responsibility of the business before the law, and intensify inspection check processed in violation of the law of the tax authorities, ensures the strict tax collection management , is effective.
2. imports of goods basis subject to special consumption tax special consumption tax to be paid under each of the imports in place of tax declaration. The time limit for notification and the time limit for submission of special consumption tax for imported goods made according to the time limit for notification and submission of import tax.
3. special consumption tax, filed into the State budget in Vietnam. The base case production, sales business selling goods or services in foreign currency foreign currency exchange to the Vietnam according to the exchange rate announced by the State Bank at the moment arise to determine the number of special consumption tax payable in Vietnam.
Article 11. The basis of the production of goods, taxable services to special consumption tax special consumption as defined as follows: 1. The facility manufactures goods, taxable services must perform special consumption tax special consumption every year with the tax authorities. Tax year calculated according to the calendar year. The case of a business establishment be applied in other financial settlement with the calendar year, to special consumption tax according to the calendar year. Within a period of forty-five days from the date of the end of the year, the facility must submit tax reports for tax authorities and pay full tax number is missing in the State budget within ten days from the date of submission of report, if the surplus shall be deducted from the tax of the next period.
2. In the event of a merger, amalgamation, Division, separation, dissolution, bankruptcy, converting forms of ownership; delivery, sale, lease, rental of State enterprises, transforming business, the facility must make 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 conversion, forms of ownership; delivery, sale, lease, rental of State enterprises, business transformation and must fully pay amounts owed to the State budget within ten days of submission of report; If overpaid shall be deducted from the tax of the next period or tax refund under the rules.
Article 12. Production base, imports of goods subject to special consumption tax special consumption tax refund were filed in the following cases: 1. temporarily imported goods, re-export.
2. The goods are imported raw materials to production, export processing according to the contract, work with foreign countries.
3. Tax merger, amalgamation, Division, separation, dissolution, bankruptcy, converting forms of ownership; delivery, sale, lease, rental of State enterprises, transforming business lines which have a special consumption tax amount overpaid.
4. processing of tax decisions the Agency has the authority under the provisions of the law.
The special consumption tax refund as defined in clause 1 and 2 this is only done for the actual goods for export.
The Ministry of finance specifies procedures and reimbursement jurisdiction prescribed in this article.
Article 13. Manufacturing, import goods, business services subject to special consumption tax has the responsibility to: 1. Perform registration, Declaration, filing taxes, according to tax regulations; to the full declaration, the right tax form, tax refund, tax and is responsible for the accuracy of the Declaration, tax, tax.
2. Perform correct accounting regime, invoices and vouchers when buying, selling of goods, cargo and services bear special consumption tax under the provisions of the law.
3. Provide adequate records, documents, and data bases related to tax calculation and tax, tax, tax refund proposal for special consumption tax authorities.
Article 14. The tax authorities have the powers and duties of the following responsibilities: 1. Guide the tax payers registration regimes, declare, pay taxes in accordance with the provisions of the law on special consumption tax.
2. Notice of tax for business establishments do not declare sufficient tax and for households and individuals, business and production of goods or services subject to special consumption taxes not yet fully implementing the accounting mode and invoices, vouchers; urge tax payers filing the prescribed deadlines; If the time limit specified that tax payers have not filed taxes then announced tax and fine amounts slowly filed under the provisions of clause 2, article 17 3 of the special consumption tax Law No. 5/1998/QH10 on 20 May 1998; If tax payers are still not sufficient amounts of the fines under the notice shall have the right to apply coercive measures specified in item 4 Article 17 of the law on special consumption tax number 05/1998/QH10 on May 20, 1998 to ensure enough tax revenue, the amount of the fine; If you've done the coercive measures on here that tax payers are still not fully tax and fine amounts, then the transfer of records to the State agency authorized to handle according to the provisions of the law.
3. test, inspection Declaration, filing taxes, the tax of the tax payers as prescribed by law.
4. Handling of administrative violations of tax and complaints about the tax.
5. Ask tax payers to provide accounting books, invoices, vouchers and records other documents related to tax calculation and tax.
6. Keep and use of materials, materials that tax payers and other objects provided according to the prescribed regimes.
Article 15. The special consumption tax slated to follow the following rules: 1. The tax authorities have the right to assign the special consumption tax amount payable in the following cases: a) tax payers not done or done incorrectly the accounting mode, bills, vouchers;
b) tax payers do not declare or filed papers declaring too the time limit has been specified; have filed declarations but incorrect declaration to define the bases of the special consumption tax;
c) tax payers refuse the present accounting books, invoices, vouchers and other necessary documents relating to the calculation of special consumption tax;
d) business but do not have a registered business, no tax declaration which was discovered;
DD) declared purchase price made determining the special consumption tax rates are lower than 10% of the sale price formation on the market of goods and services. The Ministry of finance specific guidelines determining the market price do the fixed base special consumption tax.
2. The tax authorities based on the documents of investigation on production situation, the business of tax payers, the selling price of the goods and services on the market or based on the tax of the production facilities, business industries equivalent business scale to determine the payable tax amount for the case prescribed in clause 1 of this article.
 Chapter IV tax breaks, special consumption taxes article 16. The tax breaks, special consumption tax exemption according to article 16 of law on special consumption tax are specified as follows:

1. Production of goods subject to special consumption tax difficulties due to natural disasters, accidents, unexpected enemy are considering tax breaks, special consumption taxes. The tax breaks, duty-free is resolved as the year happen damage. Reduced levels are determined on the basis of damage caused by natural disasters, accidents, unexpected title cause but not exceeding 30% of the tax under the law. Case of heavy damage are no longer capable of producing, trading and tax are considering special consumption taxes.
2. Production base, a car tax reduction on the tax rates according to special consumption tax tariff provisions in article 6 of this Decree as follows: a reduction of 70% in 2004);
b 50% reduction) in 2005;
c) 2006 30% discount;
d) since 2007 to properly tax filing rules.
The Ministry of Finance shall guide the procedure, the order, the jurisdiction to review tax breaks, duty-free provisions in this article.
Chapter V handle infringement, commended article 17. Tax payers, tax officials and other individuals violate the law on special consumption tax, then depending on the behavior and the level of violation sanctioned under the provisions of article 17 and article 19 the special consumption tax Law No. 5/1998/QH10 on May 20, 1998. The case, the special consumption tax Law does not prescribe a specific sanction, the level of implementation of sanctions in accordance with the laws and regulations on handling administrative violations in the field of taxation.
Article 18. The tax authorities, the tax officer complete the assigned tasks; Organization, individual achievement in the implementation of the law on special consumption tax; tax payers make good tax obligations are rewarded according to the regulations of the Government.
 Chapter VI Organization of the implementation of article 19. The Decree has effect from January 1, 2004 and replaces Decree No. 83/1998/ND-CP dated 12 October 1998 from the Government detailing the implementation of the law on special consumption tax.
Tackling the existence and processed in breach of the special consumption tax before January 1, 2004 is made according to the corresponding provisions of the special consumption tax Law and regulation in the legal text of the special consumption tax in effect at that time.
Article 20. The case of the international treaties to which the Socialist Republic of Vietnam signed or otherwise with the law on special consumption tax special consumption tax shall comply with the provisions of international treaties.
Article 21. The Organization of the special consumption tax regulations are as follows: 1. The tax authorities responsible for organizing the special consumption tax for the production of goods, business services subject to special consumption tax.
2. the customs authority responsible for the Organization of special consumption tax for the import of goods basis subject to special consumption tax.
3. Tax authorities and customs agencies and is responsible for coordination of the management of special consumption tax revenue within the country.
The Ministry of finance specifies the Organization of the special consumption tax revenue prescribed in this article.
Article 22. 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.

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