CIRCULAR guide tax management mode for the active base of fisheries exploitation based value added tax Act No. 02/1997/QH9 on 10 May 1997 and documents guiding the implementation of the value added tax act;
Pursuant to the law on enterprise income tax no. 03/1997/QH9 on 10 May 1997 and documents guiding the implementation of the law on enterprise income tax;
The base resource Tax Ordinance enacted on 16 April 1998 and documents guiding the implementation of the resource Tax Ordinance;
To match the characteristics of active exploitation of aquatic and sea products, after the opinion of the Ministry of fisheries, the Ministry of Finance shall guide the management of tax regime for the mining facilities and aquaculture, natural marine products as follows: I-SCOPE 1. Organizations and individuals (hereinafter referred to as the base) in local and foreign fishing activities, natural marine products (hereinafter collectively referred to as fisheries) in VAT payers, tax, tax revenues and other resources (if any) prescribed by the laws and ordinances of tax is the current object apply tax management mode instructions in this circular.
2. This circular does not apply to the following cases: a) the exploitation of aquatic farming.
b) production, processing, trading, import and export of fisheries.
c) production, business, other services, including the services direct service of fisheries exploitation activities.
II-METHODS Of DETERMINING The TAX BASE For The EXPLOITATION Of FISHERIES 1. In accordance with the laws and ordinances of tax, the current fisheries exploitation activities subject to the application of tax subjects tax policy, tax resources, value added tax (VALUE ADDED), corporate income tax (TNDN) and other income (if any) prescribed: a) Tax subjects submissions once right from the start in their article subjects based on the scale of operation of each mining facilities.
b), VAT, tax and other income (if any) filed by the fact arise periodically, specific regulations:-for basis of exploitation of fisheries have made full, proper accounting regime, invoices, vouchers, to determine the correct output, sales revenue and the cost of mining activities, the implementation of computer and tax resources , VAT, tax and other income (if any) according to the number of fact arise are reflected on the books and accounting documents in accordance with the laws and ordinances of tax and other applicable guidance documents.
-With regard to fisheries exploitation facility is not yet fully realized, the true mode of accounting, invoices, vouchers, they must pay taxes, VAT, tax and other income (if any) at the rate of the tax by the tax authorities.
2. Method of determining the fixed tax rate: To determine the level of resource tax, VAT and tax assessments for each fisheries mining facilities, the tax authorities must make: 2.1/turnover tax assessments for each fisheries exploitation Base: tax revenue assigned exploitation of fisheries output = assign (kg) x Price tax (VND/kg) a) To identified fisheries exploiting output assign (collectively referred to as the fixed output), the tax authorities should actively coordinate with the Fisheries Agency and local government facilities to perform the following tasks:-practical investigation organization three years ago and, in calculating tax on the actual mining capacity of each base , including: the first number means, capacity (CV) and media tools of individual mines, actual mining capacity, the number of labor exploitation, fishing grounds off the splendid, crop etc to mining production levels expected in the tax-calculation period for each type of media, once mining facilities.
-Organization of meetings with fishermen to guide, explaining the tax policy of the State and reported levels of mining production is expected in the period to the facility to comment, suggest suitable mining output level, ensuring democracy, fair. Meeting with mining facilities are established thereon, having signed and specify the name of the tax agency representatives, Fisheries Agency, local authorities and the mining facilities.
-Based on the results of meetings with fishermen and more fixed mining output level of the local fishing grounds (if any), the Department of fisheries with the Department of taxation the provincial people's Committee, the central cities, decided and announced fixed mining production levels stable in the time range from 3 years to 5 years to the basis of assured tap (unless the facility has volatility increased or decreased from 30% of the assessments over the new need to reconsider).
b) tax Price is the actual average price of each type of fishery exploitation during the tax period at the local market.
To ensure tax rates close to the market price, the tax Bureau are often coordinated with local agencies (Department of finance, the Department of fisheries Prices. etc.) to survey market prices, proposed tax rates accordingly, the provincial people's Committee, the city of centrally regulated tax price for fisheries in local mining and announced to fisherman make.
For the provinces, the cities have the same fishing grounds, the exploit before the provincial people's Committee decision to tax rates, the Tax swap needed to have the consistency of tax rates, has just secured a fair contribution, had just lost to the budget. The case of the fisheries market price fluctuation (increase, decrease) from 20% to the provincial people's Committee decided to adjust for fit with reality.
2.2/determine the percentage (%) tax on revenue (known collectively as the percentage% tax) applied for each fisheries mining facilities: simple sewn in To computer and payment for exploitation of aquatic facility and as a base for State budget revenue accounting in accordance with the index of State budget , required to determine the percentage (%) total tax payable (including resource taxes, VAT and tax) and the rate of tax payable on each% revenue according to the following formula: tax rate (%) = tax revenue a) tax for each tax is determined as follows :-resource Tax, equal to (=) the aquatic output harness fixing, multiply (x) tax rates by the people's Committee of the regulation, (x) the tax rate.
-VAT, by (=) ADDED VALUE (rate% RATES on sales due to the tax Department, central cities rules applicable for each category and tax revenue assign), (x) VAT regulation for fisheries exploitation items.
-Cit, equal (=) taxable income (according to the percentage% of taxable income on sales due to the tax Department, central cities rules applicable for each category and tax revenue assign), (x) tax rates.
b) revenues made determining the rate of tax payable tax turnover is determined at the time of determining the rate according to the instructions in point 2.1 of this item.
On the basis of the percentage (%) tax determined on this, the tax Department, the city notifies the base implementation of Declaration and payment to the base of active mining production, sales and service in the State tax rate tax announcement for mining facilities could stabilize in time 3-5 years; Except, the tax policy and the conditions of exploitation are large fluctuations to adjust for fit.

2.3/determine total tax assessments (including tax, resource tax, VAT) for each mining facilities, details for each tax year, and each of the States in the tax year, namely:-tax year, by = the percentage (%) tax payable (by the tax Bureau announcements) , (x) with the tax revenues of the tax year (according to fixed mining output and prices charged by the provincial people's Committee of tax provisions in the tax-calculation time).
-Tax each semester are determined on the basis of tax a year, divided by (:) for the time the crop actually works exploiting fisheries of that year. For example, The A, temporary exploitation of fisheries in the year is 9 months, then the tax each month equal to (=) the total tax for a year, divided by (:) for 9 months./2.4 on the basis of the criteria defined above, annual recurring tax authorities directly managed mining facilities are responsible for notifying mining facilities , and send the State Treasury where the tax directly on the rate of total tax payable (with details of the rate for each tax), tax revenue, the amount of tax payable in a year and each of the States, term of payment and the time limit for the submission of individual States, paid into the State budget. In case there is volatility, adjust one of the target announced message to modify the time.
III-Registration, DECLARATION And Payment 1. In accordance with current tax laws and ordinances, the basis of exploitation of fisheries must register, Declaration and payment to the State budget are as follows: a) all fisheries mining facilities must register tax (article subjects, resources, VALUE ADD, and other receivables TNDN if available) with the tax authorities directly managed locally where mining base close Office or where the fisheries exploiting householder register permanent residence on the mining industry, the number of ships and the capacity of each train operations, the ability of the grid tool, the number of workers taking part in the exploitation of fishing grounds, expected activities and fisheries output projected annual extraction etc.
In addition, with respect to the mining facilities move fishing exploitation, local fishing grounds outside the headquarters or registered permanent residence, and must register with the local tax authorities tax where moves to within a period of 10 days from the start of operations in fishing grounds where to move to.
b) declaring the local tax, according to the following provisions:-tax filing resources locally where the fact of exploitation of fisheries.
-Tax binge, VAT, tax and other revenues (if any) filed in the local mining facilities headquartered or where the fisheries exploiting householder registered permanent residence.
2. Pursuant to the notice of tax due to the tax authorities submit to fisheries exploitation base, make payment into the State Treasury according to the time limit, the address indicated on the notice.
Local circumstances do not have Treasury tax collection points conveniently, so mining facilities not directly paid into the State Treasury was then the tax authorities performed a tax charge or the tax authorities can delegate to the people's Committee of social tax money directly submit the State budget. When collecting the taxes of each mining facilities, who collect money to grant tax receipts for establishments, receipts are specific records of the number of taxes filed and stating the amount of the resource tax, VAT, CIT in the correct index of State budget rules. Tax authorities or social people's Committee to directly collect taxes to be paid promptly to the State budget in accordance with the current rules, absolutely not to spend tax money to retain the rules of law.
The case of the tax authorities delegated to the Committee direct township-level people's tax revenues before Tax bodies, mandated to identify tax and set up the tax for each mining facilities. The implementation process, the tax authorities must guide, check; If there are fluctuations in tax (policy, tax exemption...) it must promptly adjust register and inform the people's Committee of the commune where the credentials are collect taxes done.
3. for the mining facilities to move to other fishing grounds (outside the local fishing grounds where tax registration) then during the move to be exploited fishing grounds postponed the local resources tax where tax registration to make tax declaration, registration with the local tax authorities where the move to particular, the following: a) for the mining facilities implemented the fixed tax for each crop, that base has tapped most of the crop they must submit sufficient local tax where tax registration before moving fishing grounds (not defer the submission); at the same time when to new fishing grounds must register, tax declaration in local resources where to move to.
b) with respect to the mining facilities implemented by the stock tax divided equally for each month or quarter, then before the move to pay off the outstanding tax amount to the budget on the move and was postponed tax filing resources to pay the tax within the time window has up move to sign fishing grounds , local tax declaration where to move to.
Solving the resource tax deferment in time move fisheries by the tax authorities schools directly manage (where tax registration basis) to decide, based on the tax deferment form by moving the base's exploit fishing grounds, stating: the migration time fishing , tax, tax number, tax number, also has filed to file before the move and suggested resources tax was postponed. Ward Township tax team (or rooms) in direct tax revenue management in mining facilities received by the sending facility to responsible research, collated with the tax window, locate the base owed the tax form or not to request a fully tax owed, and make a list of the leaders of the County Tax Bureau (or Local leaders for the room directly under the Bureau) browser and notice in writing to the grassroots to know the postponed tax resources to make the base except on tax in time to move the base to exploit fishing grounds. Least 15 days from the date a decision is postponed, the tax Bureau, districts must report the Tax on resource tax was postponed for mining facilities on the area by moving the torpedo school.
End of time moving fisheries exploitation within 30 school days mining establishments must present to the Tax team town Ward (or room) where a tax registration certificate (original) from the resource tax locally where suitable extraction with real time moving fishing grounds (in the form of base).
Based on evidence from their tax base, against the record and decided to postpone the submission tax, social tax team Ward (or Department) confirm the tax deduction of mining facilities and send to the Tax Department (or Directorate) to test, tackling tax deductible at the place of tax registration and notify the facility know within 15 days from the on getting enough tax team records of communes, wards (or room) reported. The resource tax amount be reduced except in place of tax registration number is the actual tax base have filed written on the certificate from the tax at the place of exploitation, but the reduced tax in place of tax registration only by maximum number of resource tax payable according to the tax calculated on the sales tax book in the established place of tax registration.
IV-TAX REDUCTION, EXEMPTION

The tax exemptions for the basis of aquatic extraction made according to article 10 of the resource Tax Ordinance; Article 28 and Article 26, paragraph 4 the value added tax act; Article 17, 18, 19, 20, 21 corporate income tax laws; Articles 20, 21, 22, 23, 24, 25, 26 domestic investment incentive Law (revised) No. 3/1998/QH10 on 20/5/1998.
To implement preferential policies for the active base of exploitation of fisheries, tax authorities directly manage the mining facilities are responsible for: 1. Public notice for the exploitation of fisheries establishments know the provisions of the law on the subject in an non-taxable object and subject are reduced , tax free.
2. Guide to mining facilities make finishing the record, the recommended procedure to consider reducing the tax exemption, in accordance with the provisions of the applicable tax law.
As for the actual basis of fisheries exploitation activities in off-shore waters subject to preferential treatment under the provisions of the Ordinance, the law on tax law and encourage domestic investment (including mining facilities have made accounting mode or not yet implemented accounting mode under the rules) in addition to records the current rules, procedures, and must supplement:-business registration certificate of the competent State bodies grant basis, stating the mining activities in off-shore waters.
-The certificate register boats, specify the target: tonnage and power boats, mining occupations (fishing, scratch, d, fin, etc).
-The boat off-shore mining activity must have a capacity of main machine (automatic or other alternative machine assembled on boats) from 90 CV and tonnage ship a minimum of the following: T T load extraction Craft boats (tonnes) 1 15 2 20 3 fin, Gill Net Fishing Netting scratch 40 3. Consideration of reduction, tax free for each mining facilities are done annually.
Cases in the year or during the stable produced and the percentage (%) of the tax on turnover as stated above (including the case established the tax), but found in the base reduction, tax free under the provisions of tax law and the law on investment incentives in the country (or not subject to VAT regulations in clause 26 article 4 VAT Law) the actual disaster happened, hurricanes, accidents, damage to property (boats, nets ...), the facility must stop the exploitation of mining output, or reduce the consumption of hard products, prices decreased, affecting the revenue and the income of fishermen, the tax authorities must promptly review tax or not solving, decision-making reduced, tax free for each particular case in accordance with the regulations.
4. jurisdiction to consider, decide to drop, tax free (resources, VALUE ADD, TNDN) as follows:-Director of tax exemption review, tax breaks for the mining facilities due to the Tax Administration.
-Bureau Chief Spent tax review, tax reduction, exemption for mining facilities due to the tax administration Bureau.
V – IMPLEMENTATION 1. Organizations and individuals exploiting fisheries to make the laws and ordinances of tax guidance and detailed provisions of this circular. All about tax policy violations will be sanctioned in accordance with current tax law.
2. To tax management organization for the basis of fisheries surveillance operations correctly, the tax authorities should coordinate closely with the Fisheries Agency and the leadership of the people's Committee to ensure the focus of unity, the Organization of fisheries exploitation base done right the law and instructions of this circular. Where necessary, in these complex areas far from tax authorities, may mandate the collection of fisheries mining tax for other agency according to the decision of the Director of the tax Bureau, tax credentials receptors is remuneration of 5% (five per cent) over the amount of tax actually obtained before submitting to the State budget to the cost to the tax-collector for the active tapping fisheries.
3. This circular effect since 1/2/2002; the previous provisions contrary to this circular are repealed.