IT ' S SMART

Of the Ministry of Finance: 97-TC/TCT on December 30, 1995 The Guide to Protocol 96 /CP on 27 December 1995 of the government stipulated details of the implementation of the revenue tax law and the revised law, adding some of the provisions of the revenue tax law.

The Revenue Tax Act was passed by Congress VIII through June 30, 1990; the Amendment Act added some of the provisions of the Revenue Tax Law obtained by Congress IX through July 5, 1993 and the Amendment Law adding some provisions of the Revenue Tax Law. was passed by Congress IX through October 28, 1995;
Based on Decree No. 96 /CP on 27 December 1995 of the Government rules the implementation of the Revenue Tax Act and the Amendment Law, which adds some of the provisions of the Revenue Tax Act;
The manual Finance Ministry performs as follows:

A/ SCOPE APPLIES REVENUE TAX LAW

I/ THE TAX OBJECT, TAX SUBJECT

Under the regulation at Article 1, Article 8 of the Revenue Tax Law and Article 1 Government of the Government ' s 96th /CPP, organizations, business individuals (collectively known as business base) of every profession, economic component, do not distinguish the form of business, have a chance. Business in Vietnam or not having a business base in Vietnam if there are revenues from business operations in Vietnam are required to pay revenue under the provisions of the Revenue Tax Act.

II/ OBJECT NOT SUBJECT TO REVENUE TAX

Under the regulation at Article 2 of the Revenue Tax Law and Article 2 of the Government ' s 996 /CP Protocol, the following activities are not subject to revenue tax:

1. The agricultural production of the taxable land uses agricultural land.

There is no revenue tax on agricultural products sold by the agricultural manufacturing facility that has not yet been processed or just prefabricated (classifiing, dry-drying, dry-drying, undivided seeds; coffee, nuts, cassava, sliced potatoes etc.) dry.

Agricultural products have passed processed forms such as: Dry latex, frozen pus made from pus-dried, dried; seeds of separation of shells, roasted seeds, and sugar cane, cooked into sugar, honey; milling, milling, wheat, corn; leaf processing, trees, and trees. root, fruits, etc. oil to take oil etc. must pay the revenue tax according to manufacturing activity, processing.

2.-Production of the special consumption tax in the production facility that prescribes a special consumption tax, it is not required to pay this item in the production.

If the manufacturing facility has a store organization selling special consumption tax items, then the store must pay a sales tax according to the business business.

The net importation facility is subject to a special consumption tax when selling out these items must pay a revenue tax according to the commercial business activity.

3.-Production of export goods (including: manufacturing, exporting goods abroad, the manufacturing sector and sale to the duty-free sales store) in the following cases:

a/Goods produced by a direct production facility, foreign to foreign signage contracts (including the case of a production of goods produced by the production base for sale of products at exhibitions abroad).

The facility must be presented to the tax authority:

-The contract for the production, the secretary with foreign countries.

-Export orders, public service to foreign countries.

-The customs affidavit confirmed.

b/Goods by the basis of production or sale or trust for the export business facility to export or sell to a duty-free sales store (government-mandated items), according to the economic contract in accordance with the business license.

The facility must be presented to the tax authority:

-The sales contract or the export trust contract.

-The sales bill, export-export sales accordingly.

-A contract decision (when a contract decision) makes a tax decision base.

-The business license copy of the export business facility.

/The goods provided by the public base by contract to receive a macho from the direct basis of contracting a contract with foreign countries.

For example: The A-base is a direct import business facility that signs a garment of clothing to foreign countries, then contracted to contract B facilities, the B facilities are not subject to revenue tax. Where the B and C facilities are not directly assigned, B and C facilities are required to pay revenue.

The public recipient must appear for the tax authority:

-Contracting contracts are accompanied by a contract copy of the company's public transport facility with foreign countries.

-A macho-paid bill is suitable for export sales contract.

-Contract contract decision (at the end of the contract) as a tax decision base.

In addition to the production cases, export-to-export sales did not have to pay the above revenue tax, the production operations, the other workers must pay the revenue tax, including the following cases:

-The manufacturing base sells its products to another facility for manufacturing, machinfield, export packaging.

-The business manufacturing facility gives the raw materials to the other company that produces goods that then export this commodity, the family base must pay a tax on a macho operation, the basis of the export capacity required to pay tax on economic activity. You know, sales.

4-Credit Activity of Banking, Credit, Financial Companies. Private service activities such as an open account, payment; foreign business, pawn and business activities of these organizations (if any) have to file a revenue tax on each operation.

The capital lending activities of other facilities are permitted by law not to pay a revenue tax.

III/ TEMPORARY ACTIVITIES THAT HAVE NOT OBTAINED REVENUE TAX

Under the regulation at Article 12 of the Government's 96th, the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government of the Government

1. Broadcast radio, television according to the plan program, by the source of the State Budget Budget.

2. Geometry, measuring maps according to the state plan program, by the source of the State Budget Budget.

3. Press release, the internal catering industry newsletter does not have to file a revenue tax, if the sale of money must pay the revenue tax.

4. Direct activity serving the agricultural production of shallow water stations does not have to pay a revenue tax on the cost of irrigation. The maintenance activity of the cattle of the cattle, poultry does not have to pay a revenue tax on child sales of the original breed, breeding to maintain the original breed or the original breed; if the sales of other products such as eggs, milk ... still have to submit. Tax revenue.

5. Repair Activities, maintenance of road maintenance, dredging of creeks, ports, sewers, dykes, building of the state of the arts; the restoration of art cultural works; preserving environmental hygiene, maintaining zoos, gardens, parks, green trees by source. the career capital of the State Budget or the contribution of the people.

The facility for repair, maintenance, dredging of creeks in cases does not have to pay the revenue tax on here, if there are other revenues attached to the implementation of these activities to pay the revenue tax.

For example: The dredging facility in the event does not have to pay off the dredging business but has a sales of land, sand, dredged gravel, the base of paying revenue by mining operations to land sales, sand, gravel.

6. Sales of fixed assets (to innovate fixed assets), are fixed assets that have been used by the unit for 1 years or more and have been monitored, managed, citing depreciation according to the fixed asset management regime.

7. Sell the House of State property to the employer and the regulations that make up 100% of the sale of the house to the State Budget.

8. Health insurance, social insurance, labor insurance.

9. Selling scrap, the revoked scrap of revoked the cost of the sale, reduced the cost of the business production, if the accounting does not reduce the cost, the circulation fee must pay the revenue tax.

10. Self-service activities in the agencies, factories, schools, armed forces.

11. Other specific cases according to the Government ' s regulations.

B/ THE TAX AND TAX BASE

According to Article 7 of the Revenue Tax Act, the revenue tax base is tax and tax revenues.

I/ ABOUT TAX REVENUES.

Under the regulation at Article 3, Article 8 of the Revenue Tax Law and the specific regulation at Article 3 Government No. 96 /CP of the Government, the tax collection is the full amount of sales, public money, cash, commission, money, and money. (even if there is any) arise in the tax period, it is not distinguished from the amount that it has obtained or has not been obtained.

Tax revenues for some specific regulatory activities are as follows:

1.-For manufacturing operations (including manufacturing, processing, assembly, mining) tax revenue is the sale of the product produced by the production facility: it does not distinguish that product: products, sales of products, raw materials, equipment machinery, mineral resources, etc. product ...

Private:

-For the production of tax revenue is the proceeds of the sale of the sale of the goods.

-For tax-sales activity is the entire proceeds from printing products to customers, or in products for sale. In print, sales tax revenue does not charge paper money.

-To export tax revenues is the proceeds of publishing.

2.-For the business of tax revenues is the proceeds of the public, including: public money, fuel, motivation, side material, and other costs for the family to be identified under a macho contract (except the main ingredient and sell the product offering). It's me

The main material case provided by the recipient of the household (including purchasing in all forms) is not a household operation, having to charge the revenue revenue according to the production.

3.-For construction activity:

a/For the construction operation (no bids or no bids for supplies, raw materials) the tax revenue is the total work value, the construction work category, not to tell the value of the full equipment machinery and furniture attached to the work (if necessary). Yes).

Under this regulation, the operating tax revenue is operating in accordance with the process value, the construction item category, which does not depend on the contract form and the amount of the installed building base.

The overall equipment machinery and incalculable furniture in the operating tax revenues are the type that can be installed or purchased separately from building construction activities such as: the production of manufacturing equipment installed in the manufacturing facility; table, chairs, beds, cabinets, televios, installed in hotels.

If the contractor is to build machines, equipment, furniture to the owner of the business, then pay tax revenue according to business business.

The value of sanitary equipment, wall-to-wall decoration, home, electrical system, water ... is in the structure of construction work, not except in the value of the work when determining the revenue tax revenue.

If the construction bids for the owner of the supplies, the raw materials ... of the kind that are in the structure of the building, the properties in the revenue tax revenue are not taxed according to the business business.

For example, the Hanoi Construction Company (called the B side) builds up for the Mechanical Engineering Corporation (called the A) a manufacturing facility, which is a total capacity of 8,100 million. In it:

-The cost of the workshop, sugar, building walls (including the value of supplies: bricks, cement, iron etc.) is: 5,000 million dollars.

-The premise of installing the equipment was 100 million.

-The device's machinery value is: 3,000 million copper (no installation cost).

According to a B-side contract, the B side is about 1,600 million co-workers and other costs.

The operating tax revenues that built this work are defined as follows:

-The process value minus (-) the device machine value is:

8,100 BC-3,000 BC = 5,100 BC

-Revenue tax must submit 4% on tax revenues:

5,100 BC x 4% = 204 BC.

(According to this example the revenue tax must submit not as the amount of side of the A paid side B is 1,600 BC).

In the absence of a full equipment case sold by the Hanoi Construction Company for Mechanical Engineering, the Construction Company must pay a sales tax in accordance with the sales of the equipment sales.

The construction parties for construction and the owners of the work must provide contracts, contracts for bids, and documents related to the calculation of taxation as: from payment, the payment of the contract to the tax authority where construction works.

The case for the construction contractors and the owners did not provide the tax authority of the contracts and the base that determines the value of construction work to calculate the tax, the base tax rate at the time price, and the valuation of the tax on each building.

For example: Mr. T. ' s family in Hanoi in 1996 built a three-story house (two floors), when building Mr. T. and the contractor did not provide full contracts and the base determined the value of the built house, the tax authority was entitled to issue tax and corporate taxes. The record must be submitted as follows:

-Identify ² Build the floor: assume a 70m floor ² , 3 floors by 210 m ² .

-The price of building this house at the time of the tax calculation specified 1.2BC/m ² .

The revenue tax must submit to the specified:

Tax revenues are: 210m ² x 1.2 pp. /m ² = 252 minutes.

The revenue tax must submit to: 252 pp. x 4% = 10.08 BC.

If the construction work is complete, it is not determined by the facility (or the recipient) to build a tax return, the owner must pay the tax instead of the construction contractor.

b/For design surveys and other activities in the construction of tax revenues are all proceeds from this activity.

c/For the construction of a building, the work category has multiple construction participants, in the form of one or some units directly contracting constructs with the work owner (called the main contractor), and other contractors sign the contract to build a contract. receiving the main bid (called a subcontractor) the tax tax revenue is only once on the work value or the work category, and is defined as follows:

-For construction work in a place driven by a revenue tax authority, the revenue tax is filed by the main contractor on the value of the bid process, the non-revenue subcontractors do not build the repayment section of the main contractor, the agency said. Tax is responsible for testing, which determines the portion of the main contractor that has paid the tax instead of a subcontractor.

-For the work of building categories in many different localities, the subcontractor must prescribe a local revenue tax in place of construction. When a revenue tax decision with the tax authority, the main contractor is reduced except the number of subcontractor revenue tax submitted in other localities for the value of the main contractor ' s repayment process (if confirmation of the tax authority is accompanied by evidence from). Or copy your tax return.

d) The contracting cases then transfer the entire order to another basis, the basis of the transfer required by brokerage activity, tax revenues are commission money or the difference between the bid price at the bid price.

e) The business facilities that implement the sale of the product, supplies, equipment, to the building owners or contractors, must prescribe a revenue tax filing by manufacturing activity (if the product is produced by the manufacturing facility), or the business business. These contracts are not considered to be a construction contract to calculate the taxation of the above regulations.

g) For building works that must be paid through multiple stages, tax revenues are calculated by the value of the work category or the finished part.

4-For transport operations, tax revenue is the cost of transporting goods, passengers, luggage, and other revenues from such transport operations as impulsable, quitealizing, levers, fees etc. gross in price or shipping revenues.

For air transport operations, ships, railways ... which have international transport operations, tax revenues are defined as follows:

-For an object-licensed transport facility that has been issued a registered tax filing in Vietnam, tax revenues are payable in Vietnam and from Vietnam (the first port) to the last port of foreign countries. where passengers, luggage, goods come. Internationally, the tax revenue for this operation is the portion of revenue that Vietnam's taxable subject is entitled to international air transport conventions.

-For foreign transport facilities there is no business base in Vietnam but there are passenger transport operations, cargo baggage from Vietnamese ports to foreign countries, tax revenues are the transfer of goods from the port of Vietnam (the first port). to the last port in the country where passengers, luggage, cargo, do not distinguish from the purchase of tickets or the form of payment payment. Foreign transport facilities under this regulation are non-subject foreign media owners who are licensed to operate in Vietnam but have a transport operation from Vietnamese ports.

For example: A Hong Kong ship carrying a shipping contract from the Navy to France, the tax revenue for this ship was determined to be a cargo ship from the port of Hai Phong to port in France, not counting the ports on the way. The train's coming by.

Transport activity is the use of vehicles, or equipment: ships, vehicles, aircraft, barges, boats, raft, pipe ... for transport.

The following regulations include air ports, seaports, river ports, train stations, berths, berths or warehouses where goods, passengers travel or arriving.

5-For business activity eating tax revenues is the entire proceeds of the sale of food, drink, smoking (which does not differentiate themselves from processed goods or purchases) and other revenues associated with eating business activities such as dining room money, money and money. Towels, cash service.

6-For business business activity the tax revenues are determined in each form:

a) The tax on the revenue is the entire proceeds of the sales (including the revenue if available).

b) The tax on the difference between the sales price at the purchase price.

-The sales price is a sale price on the word, invoice invoice; the appendage (if any) for the sale, not to be reduced in the sale price when the price difference.

-The purchase price is the actual price payment for the seller on the word, invoice receipt.

For imports of prices to calculate the difference included: the purchase price at the Vietnamese store (CIF) plus (+) with an import tax (if any), plus (+) with a special consumption tax (if available). The appendage (if any) for imports is not included in the purchase price when the price difference.

Sales prices, purchasing prices as a revenue tax base according to each of the sales methods defined as follows:

-The case of sales through agents, tax revenues determined by the number of sellers (x) with a sales agent price, the commission paid for the agent to be accounted for at the expense of consumption (except for the agent cases having to file a turnover tax instead). for the specified owner at the point 7 below).

-The case of sales according to the sales method, the tax revenue is the proceeds of the paid buyer sales, which is determined by the number of sellers sold (x) at the price of sale (sales price in the sale price once at the time of the sale, never). It's a payoff.

-The case of rebate sold to customers buys a lot of goods, the fast payment of tax revenues is calculated at the actual sale price. In case the customer returns the line, the tax revenue does not charge the payment of return to the customer.

-Business tax delivery activity according to each shipment, tax revenues determined by sales prices in the local market where the shipment goes.

7-For agent recognition, sales of sales are commission money and other revenues from this activity. In the case of the agent, the trustee and the trustee, and the procurement process, and the sale of the goods to the owner, the delegate, the mandate beyond the sale of the revenue tax, the mandate must pay the revenue tax instead of the owner. according to the business of commerce; the revenue of the goods tax on behalf of the owner is the proceeds of the sale of the minus (-) commission.

The case as a sales agent for foreign facilities, the basis of a sales agent in addition to paying a sales tax on agent activity also must pay the revenue and tax return tax in terms of business activity in place of the owner; net sales. the tax filing instead is the sales revenue minus (-) the commission paid for the agent.

In case of sale of the deposit, the sales base in addition to paying taxes on consignment operations must pay a revenue tax in place of a business-based owner, calculating on the sale of the sale (-) commission of commission.

Revenue tax is not applicable on the arbiter for dealers, the deposit, the buying trust.

The following qualified facilities are newly recognized as agents, consignment, trust, and taxable sales tax on the commission:

-Got a business license on business.

-There's a contract between the party and the dealers, the consignment, the trust. In the contract must specify the quantity, type, price, and commission of the commission.

The basis of the agent, the consignment, the sales mandate must submit a contract to the tax authority directly governing the facility.

-In order to sell agent sales, deposit, trust sales in accordance with the price of the contract.

-Implementing book mode, accounting, certificate from invoice, explicit accounting, proper sales revenue, commissions are entitled to dealership activities, deposit, trust, and related expenses. The case of the sale of the goods to the non-business person, without the receipt of an uncredited name, the seller's address, the number, the type, the sale prices.

If the recipient of a dealer sales, deposit, trust, sales, unqualified sales are required to pay tax revenue according to the business of commerce and apply tax on the entire sales revenue. The sales case for the business facility has not registered tax filing, the sales base is required to pay taxes instead of a sales deposit facility.

8. For the tax revenue operation operation is the entire proceeds from the service activity:

A/For non-distinguished repair operations industry, repair products, tax revenues including repair money, money supplies, fuel, and other costs for repairs.

b/For business activity the tax revenue tax is the rent and proceeds of the service (if any).

c/For tourism business activities, tax revenues are the entire proceeds from this activity; separate payments to customers identified in the contract: travel money travel, hotel break (if valid certificate) is not part of the property. Tax on this service.

d/For Post Office Services, the postal service telecommunications tax revenue is a deposit of mail charges, sales of postage stamps, installation money, and subscribation of telephone, pagers, fax machines ... and information network transmission, even the revenues (if any). and other revenues on the post office.

For the International Telecommunication postal operation, tax revenues are the amount of money that Vietnam ' s tax taxpayers are entitled to international customs.

For non-postal service facilities that operate post office services such as telephone, fax ... tax revenue is the amount of commission that is enjoyed or the amount of proceeds added to the price paid to the post office.

e/For insurance activities and reinsurance of tax revenues is the income of the insurance business (revenue of the original premium, reinsurance fees, the fees for the monitoring, and other income from this activity).

The cost of receiving reinsurance from the Insurance and reinsurance business facilities operating on the territory of Vietnam that these facilities have paid revenue on the cost of reinsurance is not required to pay the reinsurance revenue tax. This reinsurance costs (implemented in accordance with Section I-Digital index: 43 TC/TCT on 5/6/1995 of the Ministry of Finance guidelines for sales tax on the Insurance and Reinsurance business).

g/For tax-based business activity is the difference between the proceeds with the advance advance for the customer.

For example: The customer takes a motorcycle to the pawn shop, the customer gets a 14-month loan after a month the customer returns to pay for the car, which is paid to 15 minutes, and the tax revenue is 1 e (14 to 14). In the case of selling the product of the line to recover capital, this operating tax revenue is the entire amount of the actual holding of the proceeds from the asset sale (total sales of assets minus (-) the amount must be paid to the customer under contract, or law). On the same deal, the deal is too limited, and the pawn is sold by the car to collect capital and interest. For example, the car sold 19, and the pawn was paid for four times, and the tax revenue was $15. If the contract does not specify the amount of the holding facility to pay the customer, the tax revenue is the entire proceeds of the sale of the motorcycle (19 trts).

/For home rental activities, supplies, machinery, transportation, etc., tax revenues are all proceeds from this operation. In addition to tax on foreign taxes, tax revenues are the entire amount of money on the lease that has to pay no less than any of the costs, including the taxpayer money.

In the case of the pre-collection rent of many months, years (in all forms), tax revenues were the entire amount of money that took.

The basis of another facility renting service or renting to lease benefits only comes from this service, which applies to the income of the brokerage.

i/For the architecture lottery and other lottery types is the actual sales of ticket sales, card sales (ticket price sales, card price (-) commissions paid for ticket sales agent, card sales if available).

/For the golf course business (golf) tax revenue is the proceeds of the membership card sales, ticket sales, goalposts, and bonus points, rental kits, golf toys, and other revenues. Other service business activities associated with golf business such as hospitality business, dining, tourism, and tax revenues are determined by each activity.

Membership card sales are defined by (=) the actual number of cards sold (including the sale card in Vietnam and the overseas sale) kernel (x) with a sales price on the card.

l/Revenue for Marine agent activity is the entire proceeds from this operation, except (-) the expenses for the owner of the vehicle under the contract such as: Port fee, cost of cargo, inventory control ... (if there is a valid certificate).

/For advertising revenue advertising is the entire proceeds from the management activity: radio, television, book, newspapers, signs or advertising icons, advertising shows, and other forms of advertising.

The facilities that make advertising services if signed to other facilities such as Radio, television, books, newspapers, etc. perform part of a promotional service, the portion of the revenue has shifted to another facility that performs advertising (defined by contract and practice). payment) is deductiated in the advertising operating tax revenues of the facility. Activities such as: Sea painting, electronic tables, as advertising patterns on the management program, etc. due to the basis of self-employment or outsourcing costs are not reduced except in advertising revenue.

The basis for advertising services is to receive a commercial contract, and then sign a contract for another facility to do an entire advertising service that is only a commission from this service, which applies tax revenue according to brokerage activity.

9.-Revenue tax on some of the prescribed cases such as follows:

a/The case of a business base using goods, supplies, machinery ... for exchange, payment of debt, used for internal life, for others, including clients in every form of marketing, advertising, both calculation and tax return. Collect. Tax revenues are determined by the sale price of the same category, at the same time.

b/Basic building activities make up the revenue tax, tax revenue is the work value or construction work category.

It operates trees, long-time tree care during the basic construction period before moving to business not paying a revenue tax.

10/The business base with foreign currency revenues is paid in foreign currency or by the Vietnamese currency. If the money is filed by the Bank of Vietnam at the time of the tax rate. If the foreign currency must be delivered by foreign currency.

II/ THE REVENUE TAX TAX.

The base in the revenue tax manifold was revised, supplematuation issued by the revised law, additional provisions of the Revenue Tax Law and regulations at article 4 of the Government's 996 /CP Decree on the provision of a revenue tax rate. The Treasury Department instructs the application of a revenue tax tax on each profession, business activity is as follows:

1.-Business base operating in a variety of occupations, subject to a different revenue tax rate, tax revenues tax on each profession. If the private capital facility is sold to every profession, the highest tax rate applies to the business of business.

2.-The item production facility has been subject to industry-based tax rates, which has just been under a tax rate, and if the tax rate is lower than the occupiation rate, it applies to the rate of tax in use.

For example. : The plastic toy manufacturing facility, the plastic industry tax rate is 4% of the production of children 's toys 0.5%, which is imposed a 0.5% tax on children' s toys in plastic.

3-The mining facility, which produces direct manufacturing or production products to produce other products, uses industry or product export tax, tax revenues are the final product sales.

For example:

-The iron ore mining facility uses iron ore to practice, producing steel products, applying the tax on metallurgy activity to the production of steel products.

-The base of production of fiber and cotton-based fabrics produces fabric production materials, not paying the revenue tax of the fiber into the fabric production, the sales tax on the sales of fabric according to the textile industry tax.

Stone mining applies the operating revenue tax on the sales of the local stone and stone products as the basis of direct mining, grinding. If the production facility is shred for short, carbonated gas, the use of the production tax on the production of these products.

4.-Manufacturing, assembly of an 8% yield tax.

Private:-Manufacturing, assembly of dedicated electronic device machinery, 4% sales tax rate computer including:

-Manufacturing, assembly of electronic equipment machinery (operator, broadcast, broadcast) specialized for telephone, radio and radio radio.

-Manufacturing of radar equipment.

-Manufacturing, assembly of specialized electronic devices that control beacon signal systems, traffic sirens, protection systems, fire chambers, fire extinguiers.

-Manufacturing, assembly of operator devices to be installed in manufacturing facilities or in equipment machinery, transport facilities.

-Manufacturing, assembly of specialized electronic devices machines that serve research, experiment, health.

-Manufacturing, assembly of computers and printers with computers.

The production case for synchrony electronic devices is associated with conventional electronic products. For example, the generator, the attached, the micronutrium, the attached synchrony devices apply to the same tax rate of 4%.

In addition to the above-based electronic products, production of other electronic products such as televik, head of television, Radiô, sand, glass, speaker, microphone, telephone machine, voice machine, etc. apply an 8% tax rate.

5.-Production of wire-loading cables, metal-based information cables and fiber optic cables, electrical wiring of type 4% tax.

6.-Production of electrical products, including electric fans, washing machines, temperature-driven thermoregulation that apply a mechanical product tax rate.

-Manufacturing of products: buckles, weight, (unless electronic weight), safe, motorcycles, sewing machines, aluminum civil products, glazes, plates, plates, tanks, tanks, and tanks apply a 2% tax (group 5-Section I).

7.-A basic chemical production that applies a 1% yield tax, the underlying chemical is determined by the portfolio of the Heavy Industry Ministry (now the Ministry of Industry) announced.

Manufacturing of the types of insecticides, cockroaches, flies, mosquitoes (including mosquitoes) apply a 0.5% tax rate.

8.-Production of tax building materials 4%:

-The concrete stucco consists of cement-structured stucco and has other adhesps such as asphalt etc., used in factory construction, roads, bridges ... or for the production of foundry concrete structures.

-Manufacturing of the most applicable tax cement by the standard cement cement Vietnam, including cement produced from the imported or purchased cylinder of another production base.

9.-Tax production of 6% (13-item group I) apply to specialized alcohol to medical and industrial alcohol (defined by product characteristics or economic contracts and sales bills). Food alcohol to produce alcohol must pay a special consumption tax; the case is not identified as an alcohol consumption that applies special consumption tax.

10.-The production of ice water for a 2% tax catch is determined by the economic contract and bill of sale, sold to the mining facilities that catch the fisheries for the use of refrigeration, marine conservation. The case where the production of ice water for various consumer objects is not defined by the water used for seafood fishing, it applies a 6% tariff on total revenue.

11.-The production of fiber, textiles, cotton.

The synthetic fiber that applies a 4% tax rate is that the fibers are produced from synthetic sclerosis or blended between sclerosis with cotton, sclerosis.

12.-Production of bands, tapes, optical discs recorded a 1% tax application on products made by the direct facilities of the program, the recording organization, recording of bands, tapes, optical discs to publish under the publishing license. of culture.

The icing operations, the ice from the ice, have an 8% tax application.

13.-Production of cotton, medical sanitary ice that applies a 1% tax rate consisting of cotton, ice, gauze for health, women ' s ice, and health care bodies that are determined to be eligible for medical care.

14.-Agricultural manufacturing facilities that produce agricultural products must pay a revenue tax on a tax rate, processed products: A rubber processing from the pus of dry pus, 4% tax hibernation, coffee processing, 6% grain, 4% ...

The agricultural production facility is not subject to agricultural use of agricultural land, which has a sales of agricultural products (farming, breeding), including livestock, fish, and fish harvesting, and the use of a 2% tax. In fact, you're using a 1% tax rate.

Ploughing, indiscriminate agricultural manufacturing, which applies a 2% tax rate.

15.-Public activity applies a 6% tax rate that does not distinguish the profession, the household receives.

The business base gives materials to the other establishment of a commodity product, the public offering must pay a sales tax in accordance with the sales tax rate on sales revenue; if the basis of sale of these items to foreign (export) taxes is taxed. Export revenues are 1% on export revenues.

16.-Transportation of domestic interior by a 1% tax bus that applies both to shipping cases across the inner-city routes to the boundary zone.

For example. : From Hanoi to the Dutch market; From TP Ho Chi Minh to the bus by bus that applies the cost of the interior of the State of the State of the State.

Transportation of domestic passengers, urban traffic, cars, etc. apply a 4% passenger tax rate.

17.-Commercial business tax:

a/Sell the following items in the category of items that apply a 1% yield tax (point 1, item IV-Revenue tax):

-Food: grain, rice, corn, potatoes, cassava and food processed as noodles, instant noodles ...

Fresh food and fresh vegetables.

-Supplies, production materials including: Fuel (except for gasoline), incineration, oil-fired oils, lubricant oil, coal (including coal-made coal-made, beehive for sale), fabric fabric, canvas, fiber, fiber.

-Transport: ships, boats, seros, transport cars, passenger cars, shallow cars, improved vehicles, rokers, bookers, cranes (not including bicycles, motorcycles, cars from 24 seats or down).

-Machinery, equipment of the type of manufacturing materials such as: tools of tools, machinery, synchrony equipment, and equipment to leave ... electrical cables, communications cables, and manufacturing tools, instruments of equipment.

-Sell the types of machinery parts, equipment, transport vehicles, (not including parts of consumer products such as: bicycles, motorcycles, watches, cameras etc.).

-Sell the types of machinery parts, equipment, transport vehicles, (not including parts of consumer products such as: bicycles, motorcycles, watches, cameras etc.).

-Sell books, newspapers, movies, movies, movies, movies.

b/The business business base sells undefined items that are machines, equipment, raw materials for manufacturing or conventional goods, which apply a 2% tax rate.

For example. : Sell the items below apply a 2% tax rate:

-Wood paste, wood-made furniture and other materials, glasses, mirrors, paints, glare, wood doors, plastic doors, aluminum frame windows and interior decorum installations including temperature regulation, cold hot, bathtubs, toilet equipment, etc.

-Electrical electronics, electronics, consumer mechanics including phone machines, pagers, handheld drilling machines, sewing machines, water pumps under 10m. ³ /hours, variable, stabilisations under 15A, civil wires, switches, socket and other conventional electrical appliances, knives, scissors, pliers, hammers, mechanical repair suits, normal electricity.

c/Business tax-paying tax on individual business items, if you do not identify a business-based group, then apply a 2% revenue tax on the sales of the entire shipment.

/Hotels, restaurants with a sale of goods, souveniers for guests, if the accounting is privately held, are applicable tax on business activity.

18.-The gold, silver, precious stones apply the tax rate as follows:

a/Business buys, selling pure business tax operating tax. The case of a self-employment facility is like: poker, cutting, beating gold into a regular ring, cutting gold into small pieces for sale ... the sale price is still worth the price of gold that is considered commercial business.

b/The Golden Business Facility, the silver that has operations: receiving gold, gold, gold, silver, silver, silver, precious stones, jewelry, and jewellery.

19.-Business eating a 6% tax rate. Private eating alone, a 10% tax specialty applied to:

-The restaurant has equipment, good facilities.

-The restaurant is processed, sells rare, precious, or menu items.

20/The Tax Rate applies to some services as follows:

a/A commission of commission, a 6% commission, and a tax rate of other business organizations, credit, financial companies.

b/activities that keep cars, motorcycles, bicycles, video game business and other games like: table tennis tables, leather balls, soccer goals, ticket sales activities into recreational playgrounds that apply a 4% tax rate (other service).

c/Transportation services such as: introduction or lease for transportation media owners, introducing transportation resources to the media owner, including making paperwork procedures, inspection of transportation monitoring, maintenance of goods etc. for the owner of the company. If the organization, the individual who does this service, is only a service commission, and the capital, transportation, and shipping expenses are well defined in the economic contract, then the unit is paying the business tax. following a 15% tax rate on the revenue or commission enjoyed from that service (according to group 15h-section VI-Revenue Tax) does not distinguish the name of the contract is the agent, the brokerage or the transport service.

In the case of the unit contracting with the owner carrying out the goods transport in accordance with the compact method (the package), the contract does not specify the expenses and commissions enjoyed; apply the tax revenue by a 2% tax rate such as shipping activity, sales. Tax revenue is the total stock of income (not to distinguish itself from self-shipping or outsourcing).

d/Post Office Services apply a tax rate of 6%.

The basis of the post office has other activities, which are applicable to the operating revenue tax (if the sales separately) are as follows:

-Release the book, press the operating tax on the operating system.

-Business sells equipment like a phone, a pager ... applies tax rates according to business business.

-Press release apply tax rate according to print operation, publishing report.

Other facilities that do not belong to the post office have phone service, fax etc., which apply a 15% export tax on the revenue that is entitled to be a commission or an additional proceeds from the price paid to the Post Office price (such as agent activity). If the problem is not accounted for by the share of the revenue, it is required to submit a subscription to the post office, 6% of the total proceeds of the customer's revenue.

A 20% tax horse racing business applies to ticket sales revenue (excluding payout and other costs), a 4% tax on ticket sales to the person's ticket sales.

g/Other wedding clothes and other items that apply a 10% tax rate.

/Rescue rescue operation (survey, salvage, cross-crossing) applies a 2% tax rate.

/navigable navigable, navigable shipping into the port that applies a tax rate of 30%.

The General Tax Directorate is responsible for directing, instrucing, examining the application of tax rates to business facilities under the revenue tax and the above regulations. The case is unknown to the tax rate, and the IRS reports to the Treasury.

C/ REGISTER REVENUE TAX FILING.

Under Article 10 and Article 11 Revenue Tax Law, every business base must execute:

1. Login of tax registration:

a/The business facilities must be done and submit the registration of registration on taxes (prescribed by the prescribed sample) to the local tax authority when granted business licenses or investment licenses, the case has not been granted a license but the practice has economic activity. Business, you have to register to register when you start your business.

The facilities have registered tax prescriptions, if there is a change in the business profession, the merger, the dissolution, the organization of branch stores etc. ... must register complements with the tax authority on the changes in the business organization. Branch facilities, stores ... subordinated to the Corporation, the company must register a tax filing with a local tax authority where the branch is located, the store ...

The construction facility is required to register for tax testimony with the local tax authority which is based, and must register a tax filing with the local tax authority where construction works.

The facilities have manufacturing operations in a local (province, central city), but based, the trading office as a sales procedure in another locality is the basis of paying up the local manufacturing operations tax in the facility. Production.

For example: Copper Nai milk plant (produced in Copper deer), which has a sales trading office at TP Ho Chi Minh, the Factory must prescribe a milk production tax in Dong Nai; if the Plant organizes branches, direct shops sell products locally (province, city). Other street stores, branches, must register, pay tax revenue according to commercial business practices at the site of the sale.

b/The commercial business base wants to apply the revenue tax on the difference between the sales price at the purchase price, the base must submit a petition to the regulatory tax authority review the decision of the decision.

The commercial business base has enough of the following conditions to be applied and file sales tax on the difference between the sales price at the purchase price:

-Buy, sell the bill, the invoice, the certificate, the use is legal, valid. The purchase price, the sales on the bill, the evidence was in real price.

-The correct accounting records determine the difference between the price of the sale price at the price of the goods.

-Registered with the tax agency the filing of the revenue tax on the arbiter and is verified by the tax authority to confirm eligitherapy.

The tax authority upon receiving the recommendation of the taxpayer base, which has the responsibility of checking, informed the establishment of the facility on whether to be applied or not to apply tax on the arbiter (stating the reason not applicable).

The basis is made to pay the tax on the difference when it is checked by the tax authority to consider eligible and informed applicable.

c/The basis of a stockbroker for the collective, personal business (not to distinguish the profession, the stock), the stock must directly register, prescribe a revenue tax with a unit management tax; if the stock is compact, self-anxiety. the cost and income, the collective, the stockbroker must submit the taxes and the other income under the law. The trading facility must pay taxes on the share of the stock of the stock that must submit to the facility. The tax authority determines the tax revenue revenue that is consistent with each form of the stock.

The affidavit registers the tax and the application for the registration of the tax on the disparities, the base must set up two checks of the audit tax authority, confirm (a return to the business base, a tax agency).

2.-Revenue of Revenue Tax: By regulation at Article 5 Decree No. 96 /CP The manufacturing facilities, business must be responsible for filing tax filing with the local tax authority where the manufacturing base, business.

Business facilities must establish a monthly revenue tax declaration to the tax authority according to the prescribed pattern. The time of sending the testimony of the month is the first to the fifth of the next month. The construction facility does not distinguish the main contractor or sub-contractor, all of which are required to report to the local tax authority where construction works on work or construction facilities due to construction facilities (including the non-filing tax filing still remain). to send the manifest.

The Tax Authority is in charge of testing, the tax calculation announced that the tax number must submit last month to the tax subject before the October 10 next month.

In the case of a business base that does not send a tax manifest, or inadequately prescribation, inproperly prescribed, the tax authority has a right to base in the business situation of the facility and the census figures to set up the revenue and tax return, inform them. It's an execution facility. If the business base does not agree to the level of revenue and taxation due to the state tax authority, there is a right to complain, but while waiting for the settlement to still submit to the tax rate has been set.

For the construction base of construction as a subcontractor, subject to the non-payment of the operating operating revenue tax (as the main contractor has submitted), the tax authority must check, confirm the revenue specific not to pay the revenue tax so that the base is determined. Tax.

For small business households, applying tax on the revenue, the tax authority is on the tax rate to the tax announcement for each of the business households.

The specific regulation of paying taxes on some cases is as follows:

a/A business base in the business sector has a fixed location where local sales have been registered for paying taxes before shipping out of business, the portion of the revenue tax paid not to submit. The taxes of the sale.

b/Business business exporting goods from the warehouse to the store for sale, which transfers goods from one store to another in the unit cabinet, if there is sufficient evidence from a valid internal turnover of goods it is not to pay a revenue tax. with an internal transfer.

Each commercial business base is applied only and pays the corporate business operating revenue in either form: Charge on revenue or on the difference between the sales price at the purchase price. The basis by this regulation is that the registered object filed tax filing and a revenue tax decision with the local tax authority. The income tax base on the difference is to offset the tax arbitrate between groups that have the same tax rate and are offset the difference between the months in the same quarter.

The facilities have applied the tax rate on the difference if violating regulatory conditions, depending on the extent of the breach, the tax agency sanctions violation of the tax on a decision, or the announcement of the suspension of the income tax on the difference. You know, from the last examination, the basis of the facility does not perform the right conditions. The penalty for perjury, tax contraband, on the basis of violations of the tax calculation on the arbitrate must be counted on the revenue.

b/The business base that imports the purchasing base of the manufacturing facility, which receives export trusts, if sold in the country, in addition to paying a revenue tax by business tax rate, also paying a sales tax or special consumption tax by tax rate. industry, manufacturing item (instead of the production base must submit).

The facility must submit a specific table of export sales but sold in the country, the purchase price and sale prices as a tax base, if the price is not determined to charge the production of the production, must be calculated on the sale price.

For example: The facility buys export clothing, but is sold in the country.

-The purchase price of the 60,000d/kit.

-The domestic sale price is 80,000d/foot.

Base sales tax must submit: 4,000d/ministry. In it:

+ Filed by a 4% garment tax rate is: 60,000 x 4% = 2.400.

+ Filed by a 2% sales business tax of 80,000 x 2% = 1.600O.

If the sales tax price is not determined to be included on the sale price is: 80.000m x (4% + 2%) = 4.800e.

c/The manufacturing base has a shop, the manufacturing facility depends on the production base, directly consuming the product due to the production base, when the tax calculation and revenue tax decision must submit to the sale at the store, the branch, the basis of revenue tax. according to the production tax rate on the actual sales of the sales in the store, the branch but excluding the sales tax number in which the branch, the store has submitted to commercial business at the site of the sale. If the branch, the store has other goods sales, the facility must prescribe and not subtract from the number that must be filed at the production facility.

The facility must be presented to the tax authority the tax file is accompanied by tables on the basis of the production of goods transferred at the store branches.

For example: The A-powder company A in Bien Hòa has a sugar consumption shop in some provinces.

-In 1995 the company sold 1,000 tons of sweet powder.

In it:

+ Export at a production facility in the 600-ton Border with a 10-ton price of 6,000tr.

+ Export to stores of 400 tons, in fact in the year the stores sold 360 tons, priced at 11 tr /T, which had a turnover of 3960 tr that paid tax in the sales business in the localities.

3969xe 2% = 79.2

The Revenue Tax of 95 Company must submit as specified:

-Tax revenues: 6,000 + 3,960 total = 9,960

-Revenue tax must submit: 9,960 trt x 6% (SX tax rate) = 597.6

Except for the number filed in the local sales, it was filed in the Republic in 1995.

597.6.-79.2.

The basis of production when it comes from the production site for the stores, the dependent branch must create a sales order that records the sale price. Every month when a revenue tax is filed, if the manufacturing facility has not yet had the tables, the evidence from the base of the revenue body and the tax rate submitted by the goods sold at the stores, the dependent branch, the facility must file a tax on the entire exported goods. for the shops, the branch at the price of sale at the manufacturing facility.

Shops, branches must register for statements, pay the revenue tax at the tax authority where sales and must use the purchase invoice at the local tax authority where the sale is available.

The regulations on tax testimony on goods made by the manufacturing base of the sale in stores, the branch of the accounting branch, are not applicable to: independent business accounting stores independent of the manufacturing facility, the store that has adopted the stock exchange. Business and store sales are subject to special consumption tax.

d/The lottery companies are responsible for filing tax returns on behalf of the lottery ticket dealers before the payment of the commission to the dealers.

Vietnam ' s tax-paying subjects receive a sales agent for foreign parties; to hire machines, equipment, foreign transport, and to carry out services to foreign countries that are non-direct subjects registered to pay taxes in Vietnam. Vietnam ' s tax filing must register, prescribe, tax revenue and return tax on foreign parties before payment of sales, rent, service money, to the foreign side. The number of revenue taxes must be submitted in place of a tax rate, business activity, tax-based income tax, and the Ministry of Finance will specify a specific valuation rate on the sales of each business.

In cases of implementation of the above contract, the sales receivship, the lease of the .v.v... must submit a contract to the tax authority; if the facility does not implement the deduction of the filing taxes instead of foreign paid revenue, the facility must be required. Let's give it to the foreign side.

f/Foreign airlines if there is an office or ticket sales branch in Vietnam, representative office or branch is responsible for registration, prescriing tax on its own firm.

3-Tax filing deadline

The tax authority directly manages the base of taxation of the base into a business situation, the average number of taxes required by the government to submit the date of the month. For the facilities with a tax number that must submit a large month of month, the tax return date of the month is periodically five, 10, 15 days per day. Based on the annual birth rate, the unit pays tribute to the state treasury.

Every month based on the filing tax and the date of filing on tax notice, the business facility does pay tax on the State Treasury; in places where unorganized treasury is taxed, the tax agency proceeds to collect and pay taxes on the Treasury. State by statute. The facilities for the month have submitted periodically due to the official tax authority, which is responsible for paying enough of the missing tax number of the month (according to the announcement), if the filing is excluded by the next month's tax return. In any case, the tax filing deadline of the last month is not too much on the 15th of the following month. If the sales tax rate of the month before the next month of the next month is delayed by the penalty.

-Business facilities must prescribe tax revenues and income tax on each shipment with a local tax authority before shipping.

To ensure that the tax calculation is united in every local, anti-income tax, district tax authority or equivalent level need to organize a dynamic investigation into the market price of goods that the person who operates regularly purchases at auction. Local, informed the stations, the tax team knows to have a base that determines the value of the tax on the operation.

-A fixed business facility, purchasing raw materials, purchasing goods, shipping of the base of the sale or exchange with another basis, shipping within the base of the facility must have enough bills, evidence from the regulatory regime regulation, certificate from the goods of circulation. on the road. If there is no invoice, the prescribed term, the basis of taxing is required by business, the imports are also required to access the import tax.

4/In all cases of tax revenue, the tax revenue agency must grant a tax receipt or certificate from confirmation of the receipt of tax to the taxpayer by receipt, tax certificate issued by the Ministry of Finance.

The tax authority is responsible for examining the inspection of the business facilities that implement the book-making, accounting records, and use of certificates from the prescribed invoice; the management of tax collection in accordance with the right mode and process process.

5/Base on Article 10 Resolution 96 /CP of the Government instructs Article 14 of the small business tax return tax paid under the ever-period revenue.

The small business passport that is applied to the tax rate on the stock exchange is that there is a monthly average annual revenue for each profession as follows:

-Industry under: 8 million.

-The bottom building: 8 million.

-The bottom transport sector: 6 million.

-Business business under: 8 million co-workers

-Business business under: 6 million.

-Business sector: 4 million

Small business households if they do a good job of buying them, the bill records the accounting books that are applied and file tax on the manifest.

The facilities that are subject to taxable tax, if they do not fully implement the purchase, sell the invoice, do not record the correct accounting books, the base tax authority on the business situation to set up the revenue and the tax number must submit.

D/ TAX CUTS-FREE TAX

Based on Article 18 of the Revenue Tax Law and provisions at Article 11 Government No. 96 /CP of the Government, the Ministry of Finance rules the procedure and the authority review tax cuts as follows:

I. CASES ARE EXEMPT, TAX CUTS

1/No tax on: old people, handicrave, small business producers, petty jobs, employment as a parent, as a family business, there is a monthly income equivalent to a minimum wage under the current regulation of 120,000d/month (income). is defined by the expense (-) expense).

Business households are paid tax on revenue under article 14 Revenue Tax Law, if the number of days of business reality in the under-five days is exempt from the revenue tax of that month; if the number of days of actual business in less than 15 days, is reduced Fifty percent of the tax on that month, if business comes from 15 days or more, you have to pay enough tax.

The tax spending is responsible for coordinating with the Social Tax Advisory Council, which examines the determination of a low-income, low-income business, and small business households are taxed under the revenue regime, in fact the business breaks. Tax exemption or tax reduction in accordance with this.

The Directorate General of Tax Guide declarers to declare, check out the tax exemption for business holidays according to this regulation.

2.-Business facility struggling with disaster disaster, unexpected accident tax cuts. The decrease is calculated in proportion (%) of property damage, but a maximum of no more than 50% of the revenue tax must submit and the amount of tax is reduced to no more than 30% of the property value, the tax rate period is no more than 12 months from the next revenue month. The month of the damage.

For example: A fire facility in January 1996-the total value of 150 total damage was identified by 60% of total property value, from March 1996, to the acquisition of revenue-based recovery, the basis of revenue tax relief from March 1996 to the end of February 1997 (12%). And the rate that was reduced in this case was 50 percent of the maximum (not to fall at 60% damage), but if the tax money was reduced by 50 percent of the big 12 months in excess of 30 percent of the property value, the maximum decrease was equal to 30 percent. damage; in this case the number is reduced to a maximum of 150xe by 30% = 45.

3.-The cases are judged by paragraph 3 Article 18 as follows:

a/The business base operates in the mountains, the islands, mining fisheries in remote waters, scientific research activities, new technology applications, new technology chain testing, if it ' s difficult, it ' s giving birth to a hole, a loss of revenue in time. Yeah. The number of tax rates per year (the calculation of the calendar year) corresponds to the number of holes, but a maximum of no more than 50% of the tax must submit and the time of tax decline is no more than 2 years (24 months).

The offshore mining facility in the offshore waters is the basis of a water resource-funded facility that operates fisheries in the offshore waters, according to the Ministry of Finance, 199-TT/LB, on 31 December 1993. The Prime Minister's 400/TTg on August 7, 1993, of the Prime Minister's exemption for the exploitation of fisheries in the offshore waters.

To have a tax rate reduction facility to reduce the tax rate must determine the number of holes for each case, for example: A production facility A in 1995 installed new technology chain testing, the 1995 decision to pay the revenue of 500 trunes, the 700-hole loss after the sale. It ' s been processed by other measures, the 600-tro hole-which the probability of running a new technology chain, which had a 300-drive loss in 1995, was a 250-percent tax rate, which corresponds to about 50 percent of the revenue tax required to submit, where the number of holes was caused by this cause. It ' s determined to be 100 percent, instead of 300. By 1996, the facility was still open due to this difficulty, which was due to tax revenue in 1996.

b.-The item production facility needs to replace imports, which is due to be a 50% drop in revenue tax in the first time, since the sale of the semi-production item is determined enough the regulatory quality and limit during the validity of the portfolio ' s portfolio. It's a replacement for imported goods. For the item with a production cycle of less than 6 months, the tax reduction period is 1 year (12 months) for the item which has a production cycle from 6 months or more, the tax rate period is 2 years (24 months).

For example: Enterprise A produces high-voltage electric bulbs, since 1995, January 1, 1996 The Ministry of Planning and Investment announced the item to be encouraged to produce an import replacement. Through product quality examination, the management agency measured the product quality that was confirmed from 1 April 1996 production of light bulbs produced by the manufacturer of Vietnamese quality, the facility would be considered a 50% drop in this item sales tax 12 months from the market. April 1, 1996. As of February 1, 1997, the Department of Planning and Investment announced a new category, in the category no longer available, the tax reduction was only done until January 1997.

c.-The manufacturing base (in the regulatory professions at the I-the Revenue Tax Schedule) newly established since 1993, which has been struggling with manufacturing, consumption of products, in terms of capital debt payments, is considered a 50% decrease in revenue for a period of one year (12 months). from the month of revenues; the facilities that meet a lot of difficulties, the next year the year is reduced in taxes if the next tax rate is judged, the tax number is judged to correspond to the number of holes after processing by other measures but maximum not more than 50% of the taxes must be filed. and the total amount of time in tax relief is no more than two years (24 months), manufacturing facilities in the mountains, the island is no more than three years (36 months), since the month of decline first taxes.

Where the new production facility has other business operations, when a sales tax rate is due to this regulation, the sales tax rate will be reduced.

The newly established manufacturing facility is the newly-built facility, which is licensed to produce, directly registering revenue tax filing with the tax authority. Previously established facilities are now divided, split, merged, renamed, or have an expanded renovation of production, the addition of the manufacturing industry, changing the production and base items established in the case of acquired production facilities that had or participated in the contribution. capital by property, equipment machinery, the factory of the established facility formerly not subject to a sales tax rate by this regulation.

4.-Business production facility if in the same time a sales tax rate in terms of different cases under the Revenue Tax Act, under the Law of Encouraging Domestic Investment and other regulations, is only reduced in tax in one case.

For example: A textile company A is a new facility established in January 1996, and the company is also the new production of manufacturing technology. If the Company is eligible for tax relief by the regulation of a new production base, no sales tax cuts follow other cases.

II. PROCEDURE, REVENUE TAX REDUCTION PROFILE

The tax relief record of the base sent to the tax authority is prescribed as follows:

1. The difficult cases due to natural disasters, disasters, accidents suddenly reduce the revenue tax in accordance with the provisions of Article 11 of the Government ' s 96 /CP Protocol, the records include:

-The unit's tax rate is stated by the disaster that the situation occurs, the time, and the tax numbers apply.

-The audit editor identifies the cause and the extent of the confirmed damage of the responsible body (the public body, the council that determines the damage or the financial body that manages the underlying capital).

-Decision reporting, or related materials that determine the underlying capital situation of the facility before the time of the damage.

-The audit editor of the unit management tax agency defines the bases related to tax cuts.

The non-jurisdiction case of the base management tax authority, the tax authority must review, have a written opinion, send the unit's file to the tax authority on the review of the settlement.

2.-Conditions difficult to reduce taxation by regulation at Section 3a, Article 11 Decree No. 96 /CP of the Government, records include:

-The basis or the tax relief of the facility specifies the case and the number of taxes apply.

-The fiscal decision of the year of tax cuts accompanied by the tax agency ' s audit receipt determined the number of holes and the cause of the hole.

In the case of new technology applications, new technology chain testing must have the validation of the State Administration of Applied technology, or launch a new technology chain.

In the absence of the jurisdiction of the underlying regulatory tax authority, the tax authority must consider having a written opinion, which is sent with the application of the unit to the tax authority on the review of the settlement.

3.-The cases of production of goods substitute imports by regulation at Clause 3b Article 11 Decree No. 96 /CP of the Government, records include:

-Tax reduction application of the facility, stating that the item in the category of production encourages the production of the import of imports, time, and the number of taxes applied.

-Validation of the State Administration of the Quality of Product Quality of Manufacturing to ensure Vietnamese standards or to replace the accepted entry of the recognized time. The unit management tax authority is responsible for testing, dealing with a portfolio board that needs to encourage the production of replacing imported goods to resolve by authority or offer the tax authority on consideration, settlement.

4.-For the new production facility to obtain tax breaks by regulation at paragraph 3c, Article 11 Government No. 96 /CP of Government, profile of:

-The facility ' s tax relief application, stating the reasons, the time and the number of taxes apply.

-The decision to establish a manufacturing facility, the business register that identifies the profession, the manufacturing item. The new production case only requires a business license that defines the manufacturing sector.

-The new reality profile-related profile shopping investment machinery, construction (or rent) manufacturer of manufacturing (prescribation of value of investment assets by group, asset type), factory lease contracts (if available), have confirmation of the inspection of the facility ' s organs. Unit management tax.

For state-owned enterprises, firms, enterprises (except for small manufacturing) have to have investment projects, a decision to make or compile a new building to build.

-The business production method of the year reduces the tax that determines the revenue and the amount of revenue required to submit.

-A registered registration registered tax filing with the tax authority.

The unit management tax authority is responsible for checking the profile and the fact that it is clear that the start of the production starts, if the unit of the new production facility is judged to reduce the tax rate by law, considering the decision to reduce the tax on jurisdiction, Or there ' s an offer document that comes with the application of the unit to the tax authority on the review of the settlement.

5-On the basis of tax relief from the base of the tax authority under the above regulations must be a full copy of the administrative procedures of the text. Case Case has a copy of the text: if the copy is text, evidence from other agencies, units issued, such as the decision to establish a business, the business license ... must stamp out the evidence; if the copy is the text of the facility as: accounting or other related evidence, must close the deposit of the facility.

III. THE JUDGE REDUCES THE TAX AND THE SELF-DEFENSE REVIEW.

1-The authority to reduce the regulatory revenue tax is as follows:

a) The Secretary of the Tax Expenditures Tax is given a tax exemption for low-income households and small business households subject to tax breaks filed under tax breaks, the tax-free exemption at point 1, Section I-The cases are used. Exemption, tax cuts.

b) The chief of the tax department is tried and decided to reduce taxes on business facilities in cases of tax relief in accordance with the law with the number of revenue tax cuts to each of the cases under 50 million copper and the period of less than a year (12 months).

c) The Attorney General General of the Tax Directorate was tried and decided to reduce taxes on business production facilities, in cases of tax relief under the law with the number of revenue tax cuts to each case under 200 million copper and tax relief times not too much. (12 months).

d) The Minister of Finance judges to decide on tax reduction under the law in cases not under the tax-down jurisdiction of the tax authority.

The General Directorate of Taxation and Internal Revenue Service in the United States, deciding to reduce taxes on the new production facility, produce goods replacing imported goods based on reduced tax rates in order to determine decision-making authority.

The subject of the subject-to-tax-exempt facility under the law, there has been a reduction in tax cuts to the tax authority, which in time has not been granted a decision by the decision to reduce taxes, the case of a loss base, the base management tax agency, and for the facility. Tax repayment corresponds to 70% of the holes but the maximum does not overstate the proposed tax rate.

2.-The self-defense reduces the tax.

In any case the issue of a tax relief issue must set a tax reduction filing filing by the correct regulation of the unit of the unit management tax. When receiving the base tax application file, the unit management tax authority must check the specified identification file: whether the case is reduced by a statutory tax, the established record is correct, sufficient in accordance with the specified or lacking or error, the reference. The actual profile, the identification of the figures, the situation is linked to the tax relief.

If the unit ' s profile is incomplete or the error has to require the additional unit to be corrected in time.

The proposed case of the facility does not fall under the law tax rate, the tax authority must respond in writing to the unit that is clear because of the non-tax return.

-The schools that reduce tax cuts are not under the jurisdiction of the underlying regulatory tax authority, the tax authority after the inspection, review of the case and the actual situation of the underlying opinion of the issuing tax authority on the settlement, the tax authority must send the entire tax. The unit's files have been examined and reviewed by the tax authority's petition, and the documents are written in order for the unit to know where the dosages have moved. The file to send the top tax authority to specify a profile category.

-The case of settlement for tax relief, the decision agency for the reduction of the decision to issue a tax reduction decision to the base is reduced in tax and related units.

Based on the decision to be exempt, tax cuts, tax authorities make up the decision with the revenue tax base to submit and redefine interest rates and other budget revenues.

-The judge decides to reduce the tax in charge of retention, management of tax relief records in accordance with the regime.

E.-VIOLATION OF VIOLATION.

Under Article 19 of the Revenue Tax Law, the Revenue Tax Law breaches are treated as follows:

1. Being treated with a tax administrative violation on the violations:

a) The organization, personally, does not make the right regulations of prescribations, registration, accounting books, use and retention of certificates, invoicing under Article 10 and Article 11 of the Revenue Tax Act, then depending on the degree of light or weight that is warned or fined. Money.

b) Organization, individuals with tax evasion, in addition to having to submit enough tax revenues under the Law, are fined one to three times the tax fraud:

-First violation: One time.

-Two times the breach.

And he went up again the third time: three times.

In cases where the breach is severe, the first violation can be fined between two and three times the amount of bootlegit taxes;

c) Organization, individuals who pay either tax money or fines write in tax notice, tax levers, or trial decisions, in addition to having to submit enough taxes or statutory fines, each day filing a fine of 0.2% (two parts per thousand) of the amount of money filed;

The time specified to be filed for a delay is:

-On the revenue tax to submit last month if the next 15 of the next month after the facility has not yet submitted enough to the State Treasury.

-In terms of the payout is the time due to the official tax authority inscribed on the penalty notice or the tax collection order, the penalty.

d) The organization, personally the tax melon wire, the filing was handled as follows:

-The organization ' s money, the individual has at the Bank to pay taxes, submit the fine. The bank is responsible for its base in the announcement, the tax return or tax of the tax authority sent to the implementation of the business base's account in order to pay the tax money, the fine into the State Budget.

-For goods, funerals to secure enough tax, fines;

-The asset's prescribed by law to secure the tax money, the fines are missing.

The tax authority of the levels when the discovery of the business facility violates the Revenue Tax Act, must examine the probability of breach of violation, extent, violation of the organization; the organization's responsibility, the individual to each breach of the breach, the prescribed filing. Based on regulations on the regime of administrative violations in the tax sector, the tax authority decides to process or report on the tax authority on review, the decision to process by the decision authority.

2.-Being prosecuted for criminal responsibility in the case of tax evasion in large quantities or executed by the first-point rule on here but also a tax evasion violation in large numbers or crimes in other serious cases is being retrieved. The criminal responsibility is stipulated at Article 169 of the Criminal Code.

G.-COMPLAINTS AND TIMES.

1. The right to complain about taxes.

According to Article 24 and Article 25 of the Revenue Tax Law, the organization, the individual has the right to complain about the implementation of the Revenue Tax Act not true to its personal organization.

A complaint must be sent to the tax authority that issued a warrant or a decision to be processed within 30 days of the date of receiving a warrant or a disposal decision. While waiting for the settlement, the organization, the individual complaint still has to submit enough and correct the amount of tax money, the fine has announced.

If the organization, the individual complaint does not agree with the decision of the tax authority to resolve the complaint, or the 30-day period since the date of the application has not received an opinion of the settlement, the individual has the right to complain to the upper-level tax authority.

2.-Responsibility, the jurisdiction of the tax authority.

The tax authority of the grades when receiving a complaint about the tax of the taxpayer must consider, settle for a 15-day period, since the date of receiving the application. For the complex incident, the verification of the verification takes time, and the delay is required, but the duration of the final resolution is no more than 30 days from the date of the application.

As defined by Article 26 and Article 27 of the Revenue Tax Law, the tax authority receives a complaint that must have a decision with one of the following content:

-Didn't change the decision.

-Change of form, degree, processing measures;

-Abort processing and suspension first.

In the case of a change tax agency or the cancellation of the pretrial decision, as well as the case with the decision to handle the upper tax authority, the tax authority decided to handle the previous process of paying the tax, the penalty was not correct and paid compensation. damage (if any) to the facility. The settlement deadline is no more than 15 days from the date of change of decision processing or the decision to be decided by the upper-level tax authority.

If the test finds and conclusions are false, tax evasion or confusion of tax calculation, penalty processing, tax authorities are liable to retrieve or access the amount of taxpayer money, the untrue penalty for the 3-year period before the date of the discovery. Tax evasion, tax evasion, tax evasion, tax judgment.

H.-ORGANIZATION.

1/This is effective as of January 1, 1996 replacing the FC/TC/TCT on 30 August 1993, the 114 TC/TCT No. 16 December 1994 and the 40 TC/TCT issue dated 25 May 1995 by the Ministry of Finance Guide to Revenue Tax.

Revenue tax guidelines in other documents left with this announcement repel.

The 1995 tax rebate of the previous year was judged to be resolved under the previous regulations, which decided to reduce the revenue tax in accordance with previous regulations that were to continue to do so and the time tax reduction has decided.

2/The Attorney General of the Tax Directorate is responsible for organizing the tax industry, which controls the guidelines of the units implementing the right of the Revenue Tax Act, Decree No. 96 /CP on 27 December 1995 of the Government " Rules for the implementation of the Revenue and Revenue Tax Act. The amended law, which adds some of the provisions of the Revenue Tax Law " and this Information.

In the course of execution, if there is any difficulty in getting involved, recommend units, a timely response agency to the Ministry of Finance to study additional guidance.