Decree 28/1998/nd-Cp: Detailing The Legal Value Added Tax

Original Language Title: Nghị định 28/1998/NĐ-CP: Quy định chi tiết thi hành Luật thuế trị giá gia tăng

Read the untranslated law here: https://www.global-regulation.com/law/vietnam/6618625/ngh-nh-28-1998-n-cp%253a-quy-nh-chi-tit-thi-hnh-lut-thu-tr-gi-gia-tng.html

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GOVERNMENT DECREE detailing implementation of the law the GOVERNMENT value added tax pursuant to the law on Government Organization, 30 September 1992;
The base value added tax Act No. 02/1997/QH9 on 10 May 1997;
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 and services arising from the process of production, circulation to the consumer.
Article 2. The object is the value of taxable goods or services 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 under the provisions of article 3 of the law on value added tax are organizations, individual manufacturing operations, business goods, taxable services in Vietnam, regardless of profession, forms, business organizations (collectively referred to as business establishments) and organizations individuals are taxable goods imported (known collectively as the import).
Article 4. Objects not subject to value added tax provided for in article 4 the value added tax Act are specified as follows: 1. agriculture products (including the products of forest planting), livestock, aquaculture is not yet processed into other products or just the normal processing of the organizations , personal self produced and sold.
Normal processing is the processing associated with the process of producing the product cultivation, animal husbandry, aquaculture that the type of this product through processing has not become the kind of products, other goods;
2. The product is made from sea salt, salt, salt, salt, natural iodine;
3. Goods and services subject to special consumption tax not remitted value added tax in the production, import, business services were subject to special consumption tax;
4. equipment, machinery, means of transportation in the country have not produced was that the basis of the investment project to do fixed assets under that project.
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.
Ministries, ministerial agencies, government bodies and professional management agency issued the confirmation type of equipment, machinery, means of transportation in the country have not produced due to business establishments do imports of fixed assets. The Ministry of Finance shall guide the procedures, records of business establishments to import the equipment, machinery, means of transport in an value added tax is not subject to the provisions of this paragraph.
5. transfer of land use right transfer tax on the subject of land use;
6. State-owned housing by the State sold to people are hired;
7. active loans of credit organizations, banks, investment funds and the transfer of capital under the law;
8. Life insurance; Student insurance; pet insurance, crop insurance and other types of non-business purposes;
9. consultation services, healing, disease, nursing for health and veterinary services;
10. cultural activities, exhibitions and sport with the movement, mass, training organizations, not collect money or collecting money but not business purposes;
Performing arts activities such as: ca, dances, music, plays, circus; other performing arts activities and service organization for the performing arts;
Film production types;
Release operations and movies: for plastic films irrespective of the subject film type, film for micro-go-box is the only documentary, reportage, science;
11. Teaching, vocational training including teaching culture, foreign languages, information technology and vocational training;
12. radio and television broadcast programme by the State budget;
13. To print, publish and release: newspapers, magazines, newsletters, books, textbooks, curriculum, books, legal documents, books in ethnic minority languages; paintings, pictures, propaganda posters, apparel; print money;
14. public service of sanitary sewer, streets and neighborhoods; maintain the Zoo, gardens, parks, tree-lined streets, public lighting; funeral services;
15. Maintenance, repair, construction of the 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 number of real capital spending for public works;
16. public carriage of passengers by bus serving the 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. The Ministry of transportation organization regulation regulation of operation of the bus;
17. The investigation, geological exploration, surveying, mapping of type basic investigation of the State, because the State budget allocated funds for implementation;
18. Drip irrigation, drainage of agricultural production; clean water due to the Organization, the individual self tapped to serve 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 Defense, Ministry of Interior defines the specific. With regard to weapons, equipment was purchased, production budget, the tax must not be identified in the budget estimates;
20. Imports in the following situations: humanitarian aid, aid is not refundable; gifts to State agencies, political organizations, social and political organizations, social organizations, social organizations, people's armed units; map of the organizations, foreign individuals according to standard diplomatic immunity; goods carried in baggage allowance tax free; map of Vietnam who live abroad when on the water. Imports in the cases above are determined by State regulation mode;
21. The cargo transfer, transit, borrowed way through Vietnam; temporary import of goods, re-export, temporary export goods, import, import raw materials to production, export processing according to the contract, work with foreign countries;
22. Goods or services direct to the sea train, plane, train or other means of transport from Vietnam to go overseas and tax-free goods sold in the duty free shop at the airport, Harbor, railway station and international border;
23. Technology transfer as defined in chapter III of the Civil Code of the Socialist Republic of Vietnam. For the technology transfer contract with machinery, equipment for the tax not only made for the value of the technology transfer;
24. 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;
25. Export products is mineral resources exploitation has not yet processed into other products specified below: Crude Oil;
Coal;
Rare earth, sand, shale;
Precious stones;
Liver-bamboo, tin ore, iron ore, chromium ore-ore êmênhít, Sandeep, ore a-pa-Titus.
The Ministry of finance based on the resource management requirements, minerals of the State each time the Government revised adjustment, additional types of mineral resources specified in this clause;
26. 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 from business activities except for reasonable costs of business operations;
Individual organizations buy, sell, import of goods, provision of services are not subject to value added tax specified in this Article are not deducted value added tax and the inputs of goods and services at the stage of non-taxable value.
 
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 prices charged for goods and services according to the provisions of article 7 of the law on value added tax are specified as follows: 1. For goods, services, facilities, sales business is the selling price does not yet have value added tax.
2. for imported goods is the entry price at the gate plus the import tax. Import price at the gate are defined according to the rules of import tax rates.
3. For goods or services used to Exchange, internal use, 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 the property and the rental form is yet to have lease price tax. The case for renting in the form of paying rent each States or prepaid rent for a lease, the value added tax calculated on the amount of rent charged individual States or prepaid.
5. With regard to the goods sold under the installment method calculated according to the price of that commodity taxes yet have sold (not including installment interest), not according to the amount each pay period.
6. With respect to the goods is the price of machining tools don't yet have 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 progress of the projects, part of the work completed to hand over value added tax, then count on the complete delivery of value.
8. With respect to 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 and services).
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.
Tax rates for other types of goods and services specified in this Article including the surcharge and additional fees that businesses enjoy.
Pursuant to the provisions of this Article, the Ministry of finance to specific tax price guide value of goods and services.

Article 7. Value added tax provided for in article 8 of law value tax is determined as follows: 1. A tariff of 0% for goods exports, export processing goods. Exports include manufactured abroad and the case is considered the exporter as specified by the Government.
2. Tax rate of 5% for goods, services: a) clean water production and living by the mining business from the source natural water sold to other objects, except clean water is not subject to tax referred to in Article 18, paragraph 4 of this Decree and the juices in a tariff 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;
d) medicines, sick room for people and pets;
Educational tools used) for teaching and learning: models, drawings, tables, chalk, ruler, compass used to teach the learning and the type of equipment, specialized tools for teaching, research, experimentation;
e) toys for children; Scientific and technical books, fiction, art books, children's books, serve the law, except for the legal text books prescribed in paragraph 13 article 4 of this Decree;
g) cultivation, animal husbandry, aquaculture products including unprocessed animal breeds, seedlings, seeds, unless the product is not subject to tax in accordance with paragraph 1 article 4 of this Decree;
h) forestry (except for wood, cement) unprocessed; fresh food and food.
Forest products are unprocessed types of forestry products extraction from natural forests such as song, rattan, bamboo, mushrooms, ear; the roots, leaves, flowers, medicinal plants and other types of forest products;
Fresh food is unprocessed foods or just normal processing;
Includes food grains, rice, corn, sweet potatoes, cassava;
Fresh food products, if the product is food cultivation, aquaculture, livestock, unprocessed by the individual organizations directly produced or sold are not value added tax according to the provisions in clause 1 article 4 of this Decree;
I) product by seagrass, jute, bamboo, leaves is the type of product manufactured, processed from raw material is jute, bamboo, sedge, leaves;
k preliminary planting cotton from Cotton) in the country's cotton was abandoned shells, beads and classification;
l) animal feed, poultry and other livestock feed;
m) scientific, technical services include research activities, application, guidance on Science, engineering;
n) direct services to serve agricultural production including soil cultivators, ploughs the activities of agricultural production; dig, up, curettage, suits, outdoor ponds, canals and ditches serving agricultural production; insecticides, sick room; breeding, planting, care, currency, picking agricultural products;
3. the 10% tax rate for goods and services: a) oil, gas, coal, iron ore and other mining products;
b) commercial Power due to the production facilities, sales business;
c) electronic products, mechanic, electric;
d) chemical products, cosmetics;
DD) fibers, fabrics, garments, embroidery;
e) paper and paper products;
g) sugar, milk, cake, candy, soft drinks and other processed foods;
h) products ceramics, glass, rubber, plastic, wood and wood products; cement, bricks, tile and other building materials;
I) construction, installation;
k) transportation, loading and unloading;
l) postal service, postal service, telecommunications;
m) For rent, Office, warehouse, factory, machinery, equipment, means of transport;
n) legal advisory services;
o) capture, print, photo reportage; in the tape, to tape, tape to hire; shooting star; spin micro-go-box, micro-go-box;
p) hair, clothes, dye, bleach, laundry and cleaning;
q) goods or services not specified in paragraph 1, item 2, clause 4 of this and other items of special consumption taxes to pay the value added tax at the stage of commercial business.
4. Tax rate of 20% for goods, services: a) gold, silver, precious stones due to base business buy-in, sell out;
b) hotels, travel, food and drink;
c) lottery and other lotteries;
d) Agency;
DD) brokerage services.
Based on the tax rates prescribed in this Article, the Ministry of finance to specific instructions applying the tax for the goods or services.
Article 8. The method of calculating value added tax provided for in article 9 of the law on value added tax are specified as follows: 1. The method of tax deduction.
Tax equal to the tax value of output except the input value added tax was deducted.
a) output value added tax by the tax price of goods, taxable services sold multiplied by the value added tax of goods and services.
b) input value added Tax by taxing total value indicated on the invoice the purchase value of the goods, services or tax voucher value imported goods used in production, trading goods, taxable services value.
For goods purchased on is agricultural, forestry and aquatic products by sales and production of the goods, the service used the type certificate from the record price paid had the tax input tax deduction is calculated according to the provisions of article 9 of this Decree.
The method of tax deductions applied equally to the business, minus the applicable object methods directly on the value as defined in paragraph 2 of this Article.
2. direct method on value:

Tax with value of goods, taxable services with value added tax of the type of goods and services.
a) value equal to the price of goods and services sold out except for the payment of the price of goods and services purchased on respectively.
The price of goods, purchase of services sold is the actual price buy, sell items on purchase, sale of goods, services, including value-added tax and the surcharge, additional fee that the seller was entitled to, the buyer must pay.
The price of goods and services purchased on their respective goods or services sold is determined by the value of goods and services purchased in that business was business, production of goods and services subject to value added tax.
The case of business establishments have yet to fulfill the purchase, sale of goods, services, 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 buy goods and services, the value is determined by multiplying the rate of turnover (%) 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 to determine the level of tax revenues; value is determined by the fixed revenue multiplied by the percentage (%) value calculated on the turnover.
The percentage (%) value calculated on the turnover as a base value determined by the tax authorities assign each suit business.
The Ministry of Finance shall guide the determination of specific value for each category.
b) direct method on value only applies to the following subjects: personal, business and manufacturing organizations, foreign individuals doing business in Vietnam not under the law on foreign investment in Vietnam has yet to fulfill the conditions of accounting, invoicing vouchers to make the tax base according to tax deduction method;
Business buy, sell gold, silver, precious stones, foreign currency;
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 (called input tax) as follows: a the input Tax) of goods and services for production, business goods, taxable services value shall be deducted in full.
b) inputs of goods and services used at the same time for the production, trading goods, taxable services value and is not subject to value added tax, the tax deduction is only the inputs of goods and services for production, business goods, 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 value compared to total sales. c) input Tax is deducted in the month would be declared, deductible when determining tax of that month.
Input tax of own fixed assets is large, then the deduction done gradually or be deductible reimbursement under the provisions of article 15 of this Decree.
d) base case production, processing of purchased agricultural products, forestry products, unprocessed seafood producer for which no invoice value, the input tax deduction is calculated according to a percentage (%) calculated on the value of goods purchased on the following: the rate of 5% for agriculture products in the SAP , retrieved the oil, latex, tea tree, sugar cane, rice, fresh corn dolls, sweet potatoes, cassava; livestock products are cattle, poultry; fish, shrimp and other seafood types;
The rate of 3% for categories of products are agricultural products, forestry products not specified in groups is 5% deduction on here.
The Ministry of finance based on the situation of prices and production, business activities of each item, the Government adjusted the product category and the input tax deduction rates prescribed in this article.
The tax deduction or tax refund calculator inputs for agricultural, forestry and aquatic products purchased on the above regulations do not apply to the case where the products are made of raw materials to the production, processing and export.
DD) business case purchase, the service has the peculiarity to be used the type certificate from the record the price paid is the price there was value added tax shall be based on the reviews already taxes and determining the price no tax referred to in Article 8, paragraph 6 of this Decree to determine the input value added tax was deducted.
2. The grounds for determining the input tax deduction regulations on this are: a) for goods, services purchased on the tax amount is the value indicated on the invoice value of the goods, purchase of services.
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 as agricultural products, forestry products, unprocessed seafood purchased from producer be calculated deductible under paragraph 1 d this is the actual purchase price to be listed on the cargo manifest buy-in by the tax authorities.

d) for goods, services purchased on is kind of have the peculiarity to be used the type certificate from the record the price paid is the price there was value added tax shall be based on the evidence from which to calculate input tax amount to be deducted under the provisions of paragraph 1 of this article the DUS points;
Article 10. The business must fulfill the purchase, sale of goods, services, vouchers in accordance with the provisions of the law. Purchase, sale of goods, service regulations for the business establishments as follows: 1. The business establishments subject to tax according to tax deduction method must use the invoice value. When the Bill of sale of goods, services, the business must keep full, correct factors: price not yet have tax, surcharges and fees beyond the purchase price (if any), value added tax, the price paid was tax.
In the case of bills not write value added tax value added tax shall be determined by the price paid by the invoice with value added tax 2. The business establishments in the tax payers directly on the added value of using regular bills. The selling price of the goods, services, the invoice price is the payment of value added tax already.
3. The base business like to use other types of bills and vouchers with the common rules must sign the form that vouchers, invoices with Finance Ministry (General Directorate of Taxes) and is used only when notified in writing.
The case of direct sales of retail consumer goods, for goods to be priced to sell below the required sales invoicing, if the base is not invoiced sales, they must establish a manifest manifest form of retail tax offices to do tax base of value; the case of the buyer require billed to sales invoiced in accordance with the regulations.
The Ministry of Finance regulates management mode, using bills and vouchers; release and check the use of Bill, certificate from the provisions in this article.
 
CHAPTER III registration, DECLARATION, filing taxes, TAX article 11. The business tax registration is 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, labor, 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 have business activities must register before the tax business. The registered businesses pay tax, if there are changes due to merger, amalgamation, Division, separation, dissolution, bankruptcy or change trades, place of business, the business must also declare to tax authorities at the latest five days before the change.
2. Business establishments subject to apply the method of tax calculation directly on the added value if implemented in full the conditions: modes of bills, vouchers, accounting books, declaring the correct tax mode and apply registered voluntary tax according to tax deduction method, are the tax authorities identify check has done right the above conditions, then 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. trading of goods basis, taxable services of value to value added tax declaration every month and submit a tax declaration sheets attached to a listed commodity, services purchased on sold as a basis to determine the number of payable tax for the tax authorities in the ten days early 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 is responsible for the accuracy of the Declaration.
Individual organizations abroad do not have offices or headquarters in Vietnam have the supply of the goods, taxable services value for objects in Vietnam organizations and individuals in Vietnam consumed goods, services are taxable subject to Declaration and payment of value in lieu of the foreign countries. Value added tax payable calculated on the price of goods and services to pay for the foreign.
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 with the tax agency to import goods.
3. shipment business establishments have to declare and pay tax for each shipment to the tax authority where the purchase order, before shipping.

4. Business establishments, many types of goods, the service has a value added tax to different value added tax declaration for each tax rate prescribed for each type of goods, 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.
Business buy, sell gold, silver, gemstones have activities, manipulating these products, if there are private sales accounting, taxation of the activity, the applicable tax rate of 20% for all machining, fabrication and direct tax on added value.
Article 13. Value added tax was filed on the State budget according to the following rules: 1. Business establishments are responsible for directly tax the full value due to the State budget according to the tax notice of tax authorities.
The time limit for the submission of tax, are credited in the notices for 25th of the next month.
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 6 days from the date of obtaining the tax money.
2. Business establishments, the imports of 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 imported goods made according to the time limit for filing notice of import tax. For commodities not to submit the import tax was due to declare and pay tax value as the time limit prescribed for goods must pay import tax.
For goods (including materials, machinery, equipment ...) imported in an not value added tax when imported, if sold or used for other purposes on the basis of having to declare and pay tax value as prescribed for other goods.
3. During a tax period, if the business has a surplus before the tax of the next period, if previously submitted to lack sufficient number of States before 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, the tax deduction is calculated is greater than that on the next tax period. In cases where business establishments of the new fixed asset investment have input tax amount is large, the deduction is done gradually or be deductible reimbursement under the provisions of article 15 of this Decree.
4. value added Tax, filed into the State budget in Vietnam.
The base case of business tax, sales tax, input output in foreign currency foreign currency exchange to the Vietnam according to the exchange rate by the State Bank of Vietnam announced at the time incurred Exchange to determine the taxes payable.
The Ministry of Finance shall guide the tax procedures specifically tailored for each method of payment and the tax payers as defined in this article.
Article 14. Businesses must make annual tax to the tax authorities. Current tax year 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 from the date of submission of report, if the surplus shall be deducted from the tax next.
In the case of business merger, amalgamation, Division, separation, dissolution, bankruptcy, business establishments must also implement 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 , Division, separation, dissolution, bankruptcy.
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 declare the full, correct the data targets tax settlement form and 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 value added tax as specified in this article.
Article 15. Value added tax refunds already paid under the provisions of article 16 of law value added tax only in the following cases: 1. Business establishments subject to tax according to tax deduction method are the complete review quarterly tax if the amount of the input tax deduction of the months in the quarter often greater than output tax amount incurred the months in the quarter. The base business export items according to the time of service or by each of the States with large number of rows, if number of input value added tax of major export commodities, was considering the value added tax refund each of the States.
2. Business establishments subject to tax according to tax deduction method, has the investment, fixed assets procurement, if the number of input value added tax of fixed assets deductible for tax refund settlement are gaining greater input of fixed assets are as follows:

a) for new business establishments registered with the tax, the tax authorities but not yet incurred tax on output, if the time investment from a year or more are considering the input tax refund each year. The base case of input value added tax of investment property is large, consider the tax refund shall be completed each quarter.
b) for investment business base expanded, in-depth investment, if the input tax amount of the investment properties have a deductible after 3 months that tax has not been deducted a larger number still tax has been deducted, is considering tax refund have not been deducted.
3. business tax base when a merger, amalgamation, Division, separation, dissolution, bankruptcy has a surplus.
4. Business establishment have decided to handle the reimbursement of competent authorities under the provisions of the law.
To resolve reimbursement, business establishments must submit the proposal attached to the application for reimbursement to the tax administration. The tax authorities have a responsibility to check the identification number of the tax refund and tax refunds made or suggest the Agency has the authority to refund the tax base according to the jurisdiction rules.
The Ministry of finance Specifies profile procedure, jurisdiction for tax refund as defined 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, Declaration, filing taxes, then continue out the message, if announced that the base still not done then has the right to handle administrative tax violation. For the basis of business activity but no sign of business, if the test findings are then required the facility to register, Declaration, pay tax according to the provisions of the law and handling of administrative violations of the tax base.
2. the notice of filing taxes for business establishments of tax and tax period in time regulations. Tax notices must be sent to tax payers have to pay taxes before the indicated on the notices for three days, the time limit for payment of the May 25th at the latest by next month.
If the tax deadlines prescribed by law to which the business establishment has not yet filed then continue out the message about the amount of tax and fine amounts slowly filed in accordance with clause 2 article 19 of the law on value added tax. The time limit calculated the fine late tax every month since December 26 of next month; the term computer slow penalty filed for goods imported and the other case is following on the provisions prescribed in the law on the tax notice. If the base is still not paid executive tax, penalties, 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 enough tax revenue, the amount of the fine. 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 according to the law.
3. test, inspection Declaration, tax filing, tax of business establishments to ensure the correct implementation of the provisions of the 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 value added tax according to the direct method on value and shipment business establishments 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 to be paid by the method tax calculation prescribed in clause 2 article 8 of this Decree.
For individual small and medium business, the fixed tax amount payable each time can be defined as a base tax in time 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, if there are changes to business or business to declare to the tax authorities to review, adjust the fixed tax rates; the individual business in may 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 regulation pursuant to the personal identification medium and small business; business report procedures and the tax relief for households and business breaks as specified in 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.
In cases where business establishments disagree with tax determined shall have the right to complain to the tax authorities to tax or tax agency determined the level of direct tax authorities over a fixed 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 and other legal documents on the handling of administrative violations in the field of taxation.
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 case is considering reducing the value added tax prescribed in article 28 and the value added tax Act are specified as follows: 1. for the manufacturing, construction, transportation in the first year of application of the value added tax which was due to losses of value added tax to be paid is greater than the tax calculated according to the level of sales tax before then are reduced value added tax payable.
2. The level of assessed value tax reduction for each basis corresponding to the number of holes due to the causes mentioned above, but must not exceed 50% of the tax of the production, transport, construction of five is considering tax breaks.
The basis of operation, construction, transportation to consider reducing the value added tax if the business activity in other industries, the value added tax review just made for the operation, construction, and transportation.
3. time value added tax according to the provisions of this Article are reviewed each year by the calendar year and are only done during the first three years, since 1999 is the year value added tax laws are enforceable.
The review of tax reduction is based on the results of tax and business base business; for those not have basis on which settlement estimates the year incurred losses, to alleviate the financial difficulty the basis, tax authorities consider, settle for temporary tax relief. The level for a temporary reduction is based on the estimates year and the actual business situation in front of the base, but must not exceed 70% of the expected number was off by law.
The Ministry of Finance shall guide the procedure and the review authority regulations reduce value added tax according to the provisions of this Article.
Article 21. The Decree has effect from January 1, 1999, to annul the Decree of the Government and other regulatory text, guidance on sales tax since the implementation of this Decree.
Tackling the existence of tax, tax, tax exemptions and handle breach of the sales tax before 1 January 1999 is still made according to the corresponding provisions of the law on turnover tax, the law on amendments and supplements to some articles of the law on turnover tax and the sales tax regulations in the legal text.
These cases are exempting, reducing the sales tax under the international treaties to which Vietnam signed involved or the commitment of the Government shall be made free of value-added tax under the respective international treaties or commitments.
Article 22. The Organization of collecting value added tax provisions are as follows: 1. The tax administration is responsible for the Organization of value-added tax and settle value added tax refund for goods, services of the production facilities, business in the country.
2. The General Department of Customs is responsible for the Organization of value-added tax for goods imported.
3. The General Department of tax and customs administration 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 23. Value added tax refund for tax payers are excerpted from the value added tax was collected.
The Ministry of finance specifies the Organization of the value added tax refund as defined in this article.
Article 24. The Minister of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.
 

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