Decree 97/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 97/CP: Quy định chi tiết thi hành Luật thuế tiêu thụ đặc biệt và các 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 base GOVERNMENT Government Organization Law on September 30, 1992;
Pursuant to the law on special consumption tax was the National Assembly of the Socialist Republic of Vietnam tags VIII through June 30, 1990; Law on amendments and supplements to some articles of the law on special consumption tax was the National Assembly of the Socialist Republic of Vietnam tags IX through July 5th, 1993; Law on amendments and supplements to some articles of the law on special consumption tax was the National Assembly of the Socialist Republic of Vietnam tags IX through October 28, 1995;
According to the recommendation of the Minister of finance DECREE: chapter I SCOPE article 1 SPECIAL CONSUMPTION TAX. The Organization, the individual in the economic sectors (hereinafter referred to as the base) have produced, imported items subject to special consumption tax are subject to special consumption tax.
Article 2. Each of the items subject to special consumption tax special consumption taxes only once. This principle is applied as follows: 1. the manufacturing of items subject to special consumption tax sells only to special consumption tax which does not have to pay tax revenue production. The case of the organized production branch, product outlets, the special consumption tax at the place of production and the turnover tax under business operations at the branch, the store where the product consumption.
Production facilities when the special consumption tax deductible special consumption tax amount already paid in the previous sewing (if available).
2. The basis of the import items subject to special consumption tax special consumption tax when imports and sales tax when selling.
Article 3. The goods subject to special consumption tax if exported, imported not special consumption tax in the following cases: 1. The goods due to the direct production of exports, or direct outsourcing to foreign countries.
2. The goods due to production facilities for sale or business establishments authorised to export directly under economic contracts and export licenses.
The base case export business purchases subject to special consumption tax of the production base to export, but not export that lie in the water, in addition to pay sales tax according to the commercial business operations, have to submit the special consumption tax.
3. non-refundable aid.
4. Imported goods subject to special consumption tax of the Organization, foreign individuals are entitled to Government immunity standards specified in accordance with the international treaties to which Vietnam signed or joined.
5. The goods subject to special consumption tax transfer, transit or borrow the road through the Vietnam border on the basis of the agreement signed between the two Governments or local branches are prime allows did full customs procedures.
6. The goods subject to special consumption taxes temporary import for re-export (including fair exhibition goods), if indeed re-export within the prescribed tax (30 days) then do not have to pay tax special consumption corresponds to the number of rows actually appeared. If the time limit on the special consumption tax payable part not exported and be refunded the special consumption tax corresponding to the number of rows actually re-exports.
7. Is the material, imported raw materials subject to special consumption tax for the production of exported goods, if the fact of export within the time limit (90 days) does not have to file special consumption tax in respect of supplies of imported raw material, corresponding to the number of rows actually exported. If the tax deadlines (over 90 days), they must submit the special consumption tax. When there are actual export goods will be returned to special consumption tax amount already paid for the materials, raw material, corresponding to the number of rows actually exported.
Private materials, imported materials to work for foreign countries are tax free.
8. Bring in immigration standards prescribed by the Government.
For imports, the special consumption tax revenue only for goods imported. Cases declared is more than the number of imported goods shall be refunded to the special consumption tax amount already paid for the goods declaration more visas.
In other cases, apart from the case of not submitting the aforesaid special consumption tax are to be paid to the special consumption tax when imported, the Ministry of finance for specific instructions.
 
CHAPTER II the TAX BASE and SPECIAL CONSUMPTION TAX article 4. Tax base for the goods subject to special consumption tax is the amount of goods, tax rates and commodity tax unit.
Article 5. The number of goods special consumption tax are defined as follows: 1. for goods produced in the country is the number, the weight of consumption goods including the amount, the weight of the items subject to special consumption tax export to sell, to Exchange, to offering the consumer or other internal activities of the facility.
2. for imports is the number, the weight stated in the declarations of goods imported by organizations and individuals that import products.
Article 6. Special consumption tax rates: 1. special consumption tax rates for goods produced in the country is due to the manufacturing of items subject to special consumption tax selling out at the place of production of the special consumption tax.
For work, rows provide offering, the internal consumer, prices charged to special consumption tax is the tax rates of the item of the same type or of the equivalent items.
Manufacturing establishments pay tax on stock basis the amount of goods produced, the consumption tax agency the city, based on the market prices to determine the selling price and the price calculated tax.
2. special consumption tax rates for imported goods is the price plus (+) input tax input tax. For the case of imported goods are exempt from import tax reduction, then the special consumption tax rates for these items remain the computer enough elements of import tax.
Article 7. Items subject to special consumption tax and special consumption tax follow the following schedule: TT items tax (%)



1 Smoking-a. filter cigarettes MANUFACTURING was primarily with NK b. filter cigarettes SX mainly by raw materials c. filter not cigarettes, cigars produced in the water d. Cigarettes, cigars imported Alcohol 70 52 32 70 2 a. alcohol b. other wines (including alcoholic etilic)-30o to 40o Above 40o-from-below 30 , including liquors 15 90 75 25 3 types of Beer-Brewing in the private box of 90 75 4 kinds of fireworks, flares, Fireworks, fog signal cannon ... (except the Cannon Blast) 100 5 Cars imported (including the format SKC)-Car category from 5 seats-cars from 6 to 15-seat Cars from 16 to 24 seats and the cars, other vehicles design freight, cargo medium, blue Gasoline 100 60 30 6 car types, nap (naphtha) combined preparations, and quite petrol 15



1. filter cigarettes produced mainly from imported raw materials is the kind of yarn material used cigarette smoking imported from 51% or more compared with fiber raw materials needed for drug products.
2. Items of wine, beer, guns (except the Cannon Blast), special consumption taxes gasoline includes both domestic goods and imports.
3. taxable alcohol 15% must have product registration and licenses the operation of production facilities by the Department of health. If not enough of these conditions, the special consumption tax under the tax of wine were respectively.
4. Cars and other automotive imports (the raw and the SKD form) bear special consumption tax is the type set in the group row code 8703 current import tariff.
The Finance Ministry goals consistent with the related industry, detailing the specific items subject to special consumption tax in the group "gasoline, naphtha (naphtha), reunion preparations and other preparations petrol".
 
CHAPTER III registration, TAX DECLARATION and SHIPPING of GOODS article 8. Manufacturing, import items subject to special consumption tax declaration registered with tax authorities of capital, labor, goods, location of slow business for five days, before the start of the activity or the merger, Division, change of location. The case of the dissolution or change in business must declare to the tax authorities at the latest 5 days before the dissolution or change business.
Article 9. Manufacturing, import items subject to special consumption tax tax declaration according to the following rules: 1. With respect to the goods subject to special consumption tax of domestic production, the production facility to process and file a special consumption tax on the sum of the previous month to tax authorities within 5 days the beginning of the following month and filed enough tax number There is a lack of tax authorities.
The absence of special consumption tax incurred production facilities still must file a general tax to the tax authorities according to the regulations.
2. for imports to declare time and special consumption tax is computed on registered imports declarations. In the duration 8 hours since the registry import declarations, tax agency official announcement of tax for the tax payers.
Article 10. Production base, imports are done strictly bookkeeping mode, invoices, vouchers under the current rules.
When tax authorities have asked about documents, data bases and relevant to the inspection, tax inspection, production and business establishments have the duty to: 1. Provide adequate, timely records, documents, and data relevant to the calculation of special consumption tax.
2. Explain, demonstrate that the account is not yet clear in the tax, bookkeeping, accounting.
Production and business establishments are not secret reasons Institute career or other reasons to refuse to produce, provide or explain the documents at the request of tax authorities.
The tax collection agency to keep secret about these documents due to the production facility offers.
Article 11. Special consumption tax due to manufacturing, import file. Where the tax for imported goods is the place of import procedures; for goods produced in the country is where the direct basis of production goods. The case of small producers scattered, special consumption tax may be due to the Organization, the individual currency lodging purchase instead of the producer under the guidance of the Ministry of finance.
Article 12. The special consumption tax regulations are as follows: 1. Production base has not incurred tax declaration, the special consumption tax when selling, installment work of tax authorities. The tax agency sent officers to check regularly and the urge to timely tax base into the State budget.
Case production has not yet obtained the money, then the tax deadline is the date obtained money, but slow for no more than 15 days from the date of issue of the tax notice.
For small production facility, on the basis of the stock quantity of goods consumed, production of special consumption tax filed periodically on the 10th, 20th, and last day of the month following the announcement of the tax authorities.
The case of the special consumption tax on the basis of the purchase, the basis for the purchase of should declare to tax authorities where the acquisition and special consumption tax for each purchase or shipment by shipment before shipping. Price tax calculation in this case is the purchase price at the place of purchase does not yet have the special consumption tax.
2. the import facility special consumption tax as the tax notice of tax authorities but the time filed at the latest not more than 30 days from the date of the notice of tax.
Special consumption tax for imports Africa trade and sectoral boundaries to be paid immediately when imported into Vietnam. Tax authorities to grant receipts when tax collectors for this case.
Article 13.
1. domestic production of Goods subject to special consumption tax when shipping to have receipts filed special consumption tax or sales invoice was registered at the tax agency.
2. Imported goods subject to special consumption tax when shipping to have the tax receipt or notification of special consumption tax special consumption accompanied by declarations of imported goods were tax agency check, confirm.
Article 14. The Ministry of Finance released, manage documents, Declaration of special consumption tax.
 
CHAPTER IV TAX BREAKS, SPECIAL CONSUMPTION TAX EXEMPTION article 15. The tax breaks, special consumption tax exemption provisions are as follows: 1. the manufacturing of items subject to special consumption tax trouble due to natural disaster, accident, unexpected enemy was considering reducing special consumption tax. Reduced levels are calculated according to the percentage (%) of damage to property, but no more than 50% of the tax and the tax amount be reduced by not more than 30% of the value of the damaged property. Tax reduction period not exceeding 180 days after the time the resulting damage and have production;
2. the newly established production base or expansion of production base, apply new technology, if sufficient special consumption tax loss was considering tax relief each year.
The level of tax reduction corresponding to the number of holes of each year (by calendar year) but not exceeding 30% (thirty percent) of the tax year. The time was considering reducing taxes not to exceed two years (24 months).
The new production facility is the new facility construction, was licensed for production. The facilities have established previously, now split, merged, renamed, dissolved and then reestablished not subject to review tax breaks under this regulation.
The case of tax relief for the manufacturing expansion base or apply new technology review just on the part of goods increased in comparison with the previous output.
3. for the small scale production facilities, if the possibility is not sufficient to be rate regulation, the Ministry of finance based on the business situation, market prices, and long time level decision, reduce taxes for each specific case.
4. The free case, other reductions, the Ministry of finance the Government decided to exempt, discount for each specific case.
The Ministry of Finance regulates disclosure of tax exemption, please and rules of procedures, the Authority reviews the tax exemption and reduction prescribed in paragraph 1, 2, and 3 of this article.
 
Chapter V FINAL PROVISIONS article 16. The Government regulation on separate compensation mode for organizations and individuals instrumental in the enforcement of the law on special consumption tax and the sanction regime against organizations and individuals violating the law on special consumption tax.

Article 17. The Decree has effect from January 1, 1996, replacing the Decree No. 56/CP dated 28 August 1993 detailing the Government's enforcement 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 provisions of previous special consumption tax is contrary to the provisions of this Decree are repealed.
Article 18. The Minister of Finance shall guide the implementation of this Decree.
The Ministry of finance for the credentials Of the Bureau of Customs held the special consumption tax of imported with the import tax revenues.
The Secretary of the Ministry, ministerial heads, 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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