The 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 5, 1993;
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, enterprises established and operated under the law on foreign investment in Vietnam (hereinafter referred to as the base), has produced and consumed in Vietnam the items subject to special consumption tax are subject to special consumption tax.
Where the special consumption tax is where the base directly produce such goods.
Article 2. Each of the items subject to special consumption tax special consumption tax only once and not pay sales tax in place of manufacture. The base case production has held the product outlets, the special consumption tax at the place of production and sales tax according to business sector at the place of consumption of the product.
Production facilities when the special consumption tax deductible special consumption tax in part material in the previous sewing (if available).
The goods subject to special consumption tax if exported in the following specific cases do not have to file special consumption tax: goods due to the direct production of exports or direct outsourcing to foreign countries.
Goods for sale or production facilities by entrusting to the export business to export under the 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 tax business commercial, have to submit the special consumption tax.
CHAPTER II the BASE TAX and SPECIAL CONSUMPTION TAX SCHEDULE article 3. Tax base for the goods subject to special consumption tax is the amount of consumption goods, tax rates and commodity tax unit.
Article 4. The number of goods consumed include the number, the weight of the items subject to special consumption tax export to sell, to Exchange or to other persons provided or consumed using the internal activities of the facility.
Article 5. The price of special consumption tax is calculated by the production facilities that items sold at the place of production does not yet have the special consumption tax.
For machining, special consumption tax price is the price of the same commodity tax calculation type or of the equivalent items.
For currency purchase (in the case of special consumption tax by purchasing facility, filed under the provisions of article 10 of this Decree), the special consumption tax rates is the purchase price on in place of the production of special consumption tax yet.
The case does not determine the tax rates, the tax authorities of the province or the equivalent provisions of the tax rates for each of the specific items according to the above principle.
The price of special consumption tax offers presentation, donation or internal consumption made according to the principles specified in this article.
The Ministry of Finance shall guide the methods of determining the tax rate for each of the specific items.
Article 6. Items subject to special consumption tax and special consumption tax follow the following Schedule: STT items the tax rate (%)
1 Smoking ³ ³: a) a filter cigarettes produced mainly from imported raw materials 70 ³ b) filter cigarettes, produced mainly by raw materials ³ 52 c) filter not cigarettes, cigars ³ ³ ³ wine: 2 32 a) drug alcohol 15 b ³ ³ ³ wine)-over 40 degrees ³ 90-30 degrees to 40 degrees from the
³ 75-below 30 degrees including liquors, 25 3 ³ ³ 90 types of Beer-Brewing in the private box of 4 × ³ ³ 75 100 filter cigarettes produced mainly from imported raw materials is the type of tobacco used fiber raw material amount of drugs imported from 51% or more compared with fiber raw materials needed for drug products.
Drug alcohol 15% must have taxable 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.
CHAPTER III Registration, TAX DECLARATION And TRANSPORT GOODS
Article 7. Production base of items subject to special consumption tax must fulfill the rules on Declaration, registration, tax, shipping the goods according to the provisions of article 10, article 11, article 12 and article 13 of the law on special consumption tax.
The Ministry of finance detailed instructions about the content, disclosure, tax registration.
Article 8. Production and business establishments are made strictly bookkeeping mode according to the accounting and Statistics Ordinance on May 10, 1988, the regime created vouchers to buy sales, provision of services collect money under the current rules.
Article 9. When the tax authorities have asked about the document, figures linked to the tax inspection qun, 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 the account unknown in declarations, bookkeeping, accounting.
Business establishments are not secret reasons Institute career or other reasons to refuse to produce, provide or explain the above required documents at the request of tax authorities.
The tax authorities must keep a secret document about the profession due to production and business establishments to provide.
Article 10. Special consumption tax due submission of production facilities. In special cases, due to the small production dispersed, 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 11. The special consumption tax regulations as follows: production base has not incurred tax declaration, the special consumption tax when selling, installment work of tax authorities. Tax authorities sent administration officials regularly in production facilities, test and urge to timely tax base into the State Treasury.
Case production, including production for the base dealer, dealership, mandated ... but have not yet obtained the money, the tax deadline is the date obtained money, but slow for no more than 14 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 in each tax period.
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.
The Organization, the individual tax payer or slow burn fine in a tax notice, the tax receiver or command decided to sanction, then the addition of enough tax amount to be paid or the prescribed fine, every slow day filed also fined 0, 2% (two per thousand) on the amount remitted is slow.
1. The goods have special consumption tax when shipped must have a receipt or tax paper transported or sales invoice was registered at the tax agency. Warehouse transfer cases in the same production facilities not yet consumed must have moved the warehouse has not yet filed tax by the tax authorities.
2. The goods subject to special consumption tax reserves in the warehouse, the stores must have submitted evidence of proven special consumption tax.
The Ministry of finance specifies the issuance, management, use the documents on special consumption tax.
CHAPTER IV TAX SPECIAL CONSUMPTION TAX, article 13. The tax breaks, special consumption tax exemption provisions are as follows: a) production base of items subject to special consumption tax trouble due to natural disaster, accident, unexpected enemy was considering reducing special consumption tax. Reduced levels in proportion (%) of damage to property, but no more than 50% of the tax and not more than 30% of the value of the damaged property. Tax reduction period not exceeding 180 days after the time of the damage and have production;
b) new manufacturing facility established and officially produced since 1993 or expand production facility, new production technologies applied if sufficient special consumption tax that was the hole then be considering tax relief each year. The level of tax reduction corresponding to the number of holes of each year but not exceeding 30% (thirty percent) of the tax year. The time was considering reducing taxes not to exceed two years.
The new manufacturing facility is a new facility was built according to the investment decisions of competent, licensed production and business. 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.
The Ministry of Finance regulates the procedure of declaration to be tax free, tax breaks and rules of procedures, the Authority reviews the tax exemption and reduction prescribed in this article.
Chapter V FINAL PROVISIONS article 14. The Government has its own rules for reward mode with the tax authorities, the tax officer complete the tasks assigned and people detecting the violations of law on special consumption tax.
Article 15. This Decree shall take effect from 1 September 1993 replacing Decree No. 352-dated 2 October 1990 of the Council of Ministers.
The provisions of previous special consumption tax is contrary to the provisions of this Decree are repealed.
Sculptures made of 16. The Minister of Finance shall guide the implementation of this Decree.
Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for organizing the execution of this Decree.