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Decision 468 /TC-QE-TCT: On the pilot of the increased value tax collection (TVA)

Original Language Title: Quyết định 468/TC-QĐ-TCT: Về việc thí điểm thu thuế trị giá gia tăng (viết tắt là TVA)

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FINANCE MINISTRY
Numbers: 468 /TC-QE-TCT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 5, 1993

A DECISION.

About the example of an increase in value tax (TVA).

FINANCE MINISTER

Decision base No. 155 /HSBT on 15 -10-1988 of the Council of Ministers (now Government) rules the functions and organization of the Ministry of Finance;

Parliamentary Base 196 /HSBT on 11-12-1989 by the Council of Ministers (now the Government) stipulated the mandate of powers and responsibilities of the State Administration of the ministries;

Based on point 1 section II Resolution on the 1993 NSNN problem of the Vietnam National Socialist Republic of Vietnam, the second session passed on 23-12-1992 " To the Government to implement an increased value tax collection (TVA) to withdraw experience. building this Tax Law project " and the Prime Minister ' s decision at the 1101 /KTTH Public Office dated 22-3-1993 by the Government Office assigned to the Ministry of Finance to prepare the content, organizing the direction, selecting the appropriate point of implementing an increased value tax pilot. The experience of building this project;

DECISION:

Number one. The value of the value of the tax increases to perform the pilot by this decision.

Second. Implementing an increased value tax pilot for some industries, some businesses instead pay revenue under the current Revenue Tax Act.

The professions, businesses that perform a valuing tax pilot, are determined by the Ministry of Finance after trading with ministries, industry, and local.

Third. Every three months, six months with the results of a pilot effect, the revised research adds up to the inreasonable points in the valuing tax regime, which once stepped forward to build the Government Tax Bill to program the government. Congress replaced the current revenue tax law.

Article 4. The decision came into effect on 1 July 1993.

INCREASED VALUE TAX REGIME (TVA)

(The 468 TC/TCT/QE decision was issued on 5-7-1993.
of the Secretary of the Treasury for the Increased Price Tax Pilot)

CHAPTER I
COMMON RULES

What? 1. Organization, individuals belonging to the economic components that have manufacturing operations, construction, transport, subject services to the revenue tax filing under the applicable Revenue Tax Act there are sufficient regulatory conditions at Article 2 below the applicable value of the value family. increase (TVA).

What? 2. The conditions for the application of increased value taxes:

1-Did the accounting regime in accordance with the state accounting regime. Fully reflective, accurate, timely sales and business production expenses;

2- Ah! Application of magnetic, bill-to-purchase, sales-based sales, making the right record.

3-Was decided by the Minister of Finance for the implementation of the increased value tax pilot.

What? 3. Temporarily not adopting an increased value tax pilot for the following activities:

1-Agricultural production of agricultural tax or agricultural use of agricultural land;

2-Production of export goods and production of special consumption tax;

3-The dining industry and some service activities;

4-The firms have foreign investment capital.

CHAPTER II
TAX BASE AND TAX RATE

What? 4. The tax base is the added value and tax rate.

What? 5. Increased value tax must be applied to one of the following two methods:

1-The rise in the number of valuable tax rates submitted in the previous line (abbreviated as the deduction method): The increased value tax amount must be filed as the difference between increased value tax on the entire taxable revenue and the increased value tax tax amount. We're in the front stitchup; the formula.

The TVA tax number must submit

=

Tax revenues

x

Tax rate

-

The TVA tax rate filed before

2-The method of taxation on the differential (abbreviated as the arbitrate method): the increased value tax must be filed on the difference between taxable revenue and the value of goods purchased in the application with taxable revenues;

Formula:

The TVA tax number must submit

=

Tax revenues

-

The value of goods goods buy into the application with tax revenues

x

TVA tax.

The method of taxation on the gap applies only to business industries, bank credits, gold business, and silver. .. with the tax rates that were specified in the Revenue Tax Act.

What? 6. Tax revenues are the amount of sale of goods, proceeds of construction, transport, proceeds from service operations in accordance with the characteristics of each operating industry (as specified at Article 8 Revenue Tax Law).

What? 7. The number of valuations added in the previous stitchup is deducted as the number of valuations added by the goods sales unit has been filed on the sales bill due to the purchase order in the period to serve production, business.

In case of purchasing supplies, the goods of the business base have not yet implemented an increase in value tax, the amount of tax deductible in the previous stitchup is calculated by the purchase price of evidence from the invoice of goods capitalization (x) with the revenue tax rate of the goods. That is; the case is not able to determine the specific tax rate, which is calculated unless the maximum tax rate is no more than 5%. Determining that the tax rate is calculated specifically based on the increased value of taxes paid by the taxable unit is not lower than the revenue tax rate must submit to the current revenue tax regime. If there is no legal evidence from a valid legal deduction, no tax deduction.

Goods purchased from an increase in value-added tax or pre-paid sales taxes are raw materials, materials, electricity, steam, semi-finished products, goods products, spare parts, rotten cheap items etc. are directly related to the production. business, equivalent to the number of products sold by standard standard used for each product unit.

For machinery, equipment, transport, the manufacturer of fixed assets that temporarily did not apply to an increased value tax or revenue tax paid in before the increased value of the value of the unit.

What? 8. The value of goods purchased in the application with tax revenues (in a differential method) is determined by the price of the bill on the bill of purchase of the goods or evidence from the fact that the payment must be paid.

For imported goods items is C I F plus (+) import (+) import (if available).

What? 9. The tax tax rate increased by three levels: 5%, 10%, 15%. The tax detail for each profession of operations is accompanied by this decision.

For the business of many businesses, the unit must pay a TVA tax on a tax in each business. If you don ' t get your own business into business, you have to submit to the highest rates of tax on business.

CHAPTER III
REGISTER, MANIFEST, TAX

What? 10. The business base applies the responsible TVA pilot mode:

Prescribe registration on capital, labor, industry, operations, commodities and business venues with the tax authority;

Strict approval of bookkeeping, certificate, and invoice.

Provide documentation, accounting books, certificates, invoicing at the request of the tax authority.

In the event of a change of location, the business profession also has to declare to the tax authority that is as slow as five days before the change.

What? 11. The business base is obliged to:

Self-prescribation and increased valuing taxes had to submit last month, filing the affidavit to the tax agency for the next five-day period next month. The business base can tax itself at the same time with the filing of tax testimony;

The deadline for filing tax rates increases according to the tax rate announcement by the periodic tax authority: 5 days, 10 days, 15 days or all month. Depending on the tax rate must be submitted all month of the valuation of tax and taxing to each particular unit.

What? 12. The tax authority has a mandate and jurisdiction:

1. Guide, check out the business base that performs strictest registration, tax manifold, valuing the valuing, accounting regime, magnetic certificate, invoice.

2. Regulation the time of filing tax in accordance with the business situation and the tax number must submit to each unit, check the tax affidavit that determines the amount of tax must submit and inform the tax number to submit monthly to the unit.

3. The business base requirement provides a full amount of documentation related to the calculation of the tax calculation, filing an increase in value added.

4. Being entitled to issue an increase in value tax must submit in non-prescrimable business base cases and provide documentation related to the calculation of increased value tax.

In the event that the business base does not agree with the increased value of the tax rate, there is a right to complain to the direct-level tax authority of the tax authority that set the tax rate. While pending the settlement, the business facility still has to submit enough according to the specified tax rate.

5. Set up the administrative and administrative sanctions by the authority or offer to pursue criminal responsibility for the increased value of tax regime violations.

6. Consider, address the complaint, denounce the valuing tax.

CHAPTER IV
TAX RELIEF, TAX EXEMPTION

What? 13. The following cases are judged to reduce the value of increased value.

1. The business facility is in great difficulty due to natural disasters, foes, surprise accidents;

2-Business base operates in the mountains, islands; scientific research activities, new technology applications; newly established operations, run new production lines; item production needs to replace imported goods, if it is difficult to get a loss of capital. is a tax cut, but the maximum decrease is no more than 50 percent of the taxes that have to submit and the period of decline is less than two years. The business base operates in the mountainous region, and the island's island has been reduced for less than three years.

In addition to the tax relief cases above, if the increase in the value of the value of the tax increase which is lost due to increased tax rates must pay higher than the revenue tax rate under the Revenue Tax Act, the tax rate is lowered, the guaranteed decrease is guaranteed. level of the three-fund extract by the regulatory regime and not loss, but the tax rate still has to guarantee the amount of tax filing increased by the current mode of revenue.

CHAPTER V.
BREACH OF VIOLATION AND REWARD

What? 14. The handling of the violations of the value of the tax regime increased by regulations: at Article 19 Revenue Tax Law; Protocol No. CP on 18-10-1992 "Government decree on the regulation of sanctions against administrative violations in the tax sector" and Digital 11-TC/TCT. February 24-1993 of the Ministry of Finance "Guidelines for the implementation of the 18-10-1992 Decree of 1810-1992 by the Government of the Government to rule out the administrative breach in the tax sector".

What? 15. The Head of the Tax Authority directly management of the business base tax is determined to punish and apply regulatory measures at Article 14.

What? 16. Individuals impede or incitement to obstruct the investigation and process of breaches of this regime, depending on the extent of the breach, which is executed or pursued by criminal responsibility.

Tax cadres, other individuals taking advantage of the office, the right to cover the offender, embezzled taxpayer money. You have to be compensated, at the same time the level of violation of disciplinary action, administrative punishment, or criminal liability retrieval.

What? 17. The tax authority makes a commendation to the tax cadres that are good for the assigned task and the public who finds the violations of the value of the tax regime increase.

CHAPTER VI
THE ORGANIZATION.

What? 18. Business facilities that implement an increased value tax regime in place of a revenue tax under the existing Revenue Tax Act must implement the rules of this regime.

What? 19. The General Secretary General of the Tax Directorate is responsible for organizing the organization, examining the implementation of the increased value tax pilot in this mode, the preliminary planning to withdraw experience and the petition for revision in time of unsuitable regulations.

What? 20. The increased value of taxation came into effect on 1 July 1993.

INCREASED VALUE TAX

The board is accompanied by an increased value tax rate.

(Details 9)

1-5% tax imposed on:

Coal mining, mineral resources (excluding gold, silver, precious stones, petroleum, vapor, gas);

Manufacturing, supplying tap water;

Timber, forestry, forestry.

Fishing, seafood;

A grind of food.

Fertilizer production, pesticides;

Production of basic chemicals;

Agricultural production is not part of the agricultural tax;

Manufacturing machinery, transport facilities;

Manufacture of experimental instruments, medical supplies, school supplies, instruments and spare parts;

Freight, domestic passenger, interior;

Children's toys;

Production of medical treatment, veterinary medicine;

Manufacture pulp, paper of sorts.

2-The 10% tax rate applies to:

Manufacturing, construction, transport and service activities are not specified in the 5% tax portfolio (regulation at group 1) and a 15% tax (regulation in group 3).

3-A 15% tax rate applies to:

Oil, gas, gas.

Producing fresh water, drinking water for all kinds;

Manufacturing, assembly of electronic products;

Cement production (including klinke);

Product production of the kind;

Photo print, photocopy, photocoppy.

4-The tax rate applies to the spread method for business business, bank credit, silver gold business, foreign business as specified in the Revenue Tax Act.

(For salt production activities, dining industry, service activities: technical science, education, rental of shops, supplies, weddings, cars, halls, equipment machinery, transportation facilities, hotels, dance, horse racing, lottery, lottery, boat dealerships, and more.) the sea, the service of the environment. .. culture, art and public services have not yet adopted the TVA, which has not yet specified in this tax statement.

Updating

(signed)

Phan Van