IT ' S SMART

OF THE FINANCE MINISTRY

Resolution of Protocol 55 /CP on 28-8-1993 by the Government
regulation of the implementation of the Revenue and Amendment Tax Act, which adds some of the provisions of the Revenue Tax Law

The base of the Revenue Tax Act was passed by Congress VIII through June 30, 1990. The amended law, which added some of the provisions of the Revenue Tax Act was passed by Congress IX through July 5, 1993.

Based on Decree No. 55 /CP on 28 August 1993, the Government regulates 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:

I. SCOPE APPLIES REVENUE TAX

A. TAX OBJECT, TAX SUBJECT

Under Article 1 of the Revenue Tax Act, the subject of revenue tax includes organizations, business individuals; established businesses and activities under the Foreign Investment Law (collectively known as business base); belonging to the professions, economic components, and other businesses. The operational form, which has a fixed or active business location, is active regularly or not regularly on Vietnamese territory; if a turnover of revenue from business activities must pay revenue.

B. SUBJECTS ARE NOT TAXED.

Under the provisions of Article 2 of the Revenue Tax Law and the 2 Decree No. 55-CP on August 28, 1993 of the Government, the following activities are not subject to revenue tax:

1. Revenue sales of agricultural goods in the area of agricultural taxes or agricultural use of agricultural land, led by the direct producer to sell crops, grow unprocessed fisheries or only preliminary, such as: exposure, drying, classifying to grow. preservation.

2. sales of a particular consumption tax in particular consumption by the direct unit of production.

3. Revenue export sales in the specific cases below:-Goods produced by the unit of production and directly exporting or directly to the country under contract signed with foreign parties.

Goods produced by the self-producing unit sold or mandated by the export business organization for export on economic contracts and export permits.

4. Cost of fees, fees and has submitted to the State Budget by Decision No. 276-CT on 28-7-1992 by the Chairman of the Council of Ministers (now Prime Minister).

C. UNCOLLECTED TEMPORARY ACTIVITIES
REVENUE TAX

According to Article 13 of Decree No. 55-CP on 28-8-1993 of the Government, temporarily uncollected revenues for the following activities:

1. In print and publishing activities (not including advertising activities): People 's newspapers, People' s Army newspapers, professional magazines, posters, proactive propaganda, print and export portraits of leaders, as leaders, in money.

2. Radio broadcasting, television according to the plan program using the State Budget capital.

Direct activity serves the agricultural production of shallow water stations; maintenance of the breeding stock of cattle, poultry.

3. Student premiums, livestock, crops and non-business insurance such as health insurance, social insurance.

4. Direct business killing livestock has been filing tax rates.

5. Sell the scrap scrap scrap scrap of capital, traffic charges such as: trabb in rice milling, external packaging that recovered ... Scrap metal scrap on this point, which does not include side products, is obtained during the production of the main product such as: sheet, temptation in rice milling, dry in oil-pressed production, the recovery compounds in ore mining.

6. Operations: repair, maintenance of road maintenance, waterway, sewers, dykes, lakes, gutters, canals, city drain, town; building of a state; restoration of cultural, artistic, and environmental hygiene, maintenance of the zoo, Garden flowers, parks, green trees, urban lighting with a career capital of the state budget issued by the State Budget or the contribution of the people.

7. Geologic exploration, mapping mapping.

8. Sales of fixed assets (not including the transfer of land rights transfers attached to the factory, the treasure house, the queue). Fixed assets are machines, equipment, transport facilities, factories that have been inscribed with the business's fixed assets to calculate depreciation.

9. The activities serve daily meals in schools, agencies, businesses, armed forces due to the self-organizing unit of internal affairs. If this activity is due to the unit, the business individual is the unit, the individual must pay the revenue tax under the Revenue Tax Law.

II. TAX BASE AND TAX STATEMENT

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

A. ABOUT TAXABLE REVENUE

Taxable revenue is the entire sale of goods, selling assets as goods; public money, transport, commission, money, money services etc. arise during the tax filing, after the implementation of a sale, public offering or service supply, not yet another one. The cost of the damage was done and the results were spent in the period, without the distinction of getting the money or not having the money.

The taxable revenue is regulated in accordance with the trait that used to be business as follows:

1. For manufacturing operations processing, assembly, mining of minerals, forestry, fisheries are the proceeds of the sale of products, half of its products, raw materials, materials, fuels, energy, equipment machinery etc.

For electricity generation alone, tax revenues are commercial power revenues.

2. For printed activity, taxable revenue does not charge printed paper money.

3. For publishing operations, taxable revenue is the amount of money that proceeds to publish.

4. For construction activity is the total amount of construction on construction, work category, or job completion work; proceeds of survey activity, design, planning, investment preparation and other income in construction.

Construction activities include construction, road, and interior decoration, electrical system installation, water, and installation of machinery fitted with construction. Fitted with the installation of an all-mounted device attached to the construction work, the tax collection does not calculate the value of the equipment machinery.

5. For transport activities is the revenue charge of transporting goods, passengers, luggage, and other revenues prescribed to the transport industry.

6. For commercial activity, eating is a sales advance (including sales and goods purchased; commercial activities including classification, recycling, packaging, inventory preservation).

Commercial business units have all the conditions below that apply the sales tax on the amount of difference between the sales price on the sales invoice with the purchase price on the purchase invoice:

a) The conditions are imposed on the income tax on the difference:

-The unit must implement the correct statistical accounting ordinance of the Council of State issued under the publication order 06 LCT-NNN on 10-5-1988 and the written regulatory details of the Council of Ministers (now Government) and the manual documents of the Ministry of Ministers. Finance and General Statistics.

Performing the correct form of invoicing, certification from the provisions of the Ministry of Finance, implementation of purchase, sales must have invoicing, invoicing, sales must be a single type of invoice issued by the Ministry of Finance or invoicing the Ministry of Finance recognized by the Treasury.

Registration with the tax authority does filing a sales tax on the difference between the sales price and the purchase price (prescribed by the specified pattern).

The case where the facility sells some goods but cannot establish the purchase bill, sales such as: directly buying agricultural products, raw food, seafood, forestry products of farmers, forestry, fishing, private purchases of non-business individuals, sales, and business. Small-value items must record updates to the purchase manifest (due to the tax authority or confirmation) to make the revenue tax base on the difference between sales price and purchase price.

The business base with all three of the above conditions will be approved by the tax authority directly administered by the unit for the application of a revenue tax on the number of arbiters between the sales price and the purchase price.

b) Define the sales price and the purchase price to calculate the difference.

The sales price is the actual selling price on the invoice. For goods exported is the sale price at the export door (FOB price).

Purchase price:

For domestic purchases is the price of writing on the purchase invoice, including the purchase packaging to close the goods (if any). But it does not include the cost of the loading, the transportation of the capital, the capital guarantee, as well as the expenses of the unit's traffic costs.

For imported goods is the purchase price at the entry door (CIF price) plus (+) import tax (if available).

The unit applies the revenue tax method on the disparities offset between items, the group with the same tax rate to charge the revenue tax to submit monthly and be compensated between the months in the same quarter to calculate the right revenue tax. It's all yours.

In a unit of commercial business activity, sales tax on the business business is only applicable to one of two methods: paying taxes on a total sales revenue or paying taxes on the difference between the sales price at a purchasing price. (if there is sufficient conditions). If the unit has other business operations, then it must be taxed separately and pays tax revenue according to the tax rate of the business profession.

7. For sales of sales agents, purchasing trust, sales: receiving a commission of import, receiving a deposit as a commission earned.

a) The following qualified facilities are newly recognized as agents, trusts and are filed tax revenues on commission.

There is a business permit for agent activity, trust.

There is a contract between the party and the dealers, the trustees. In the contract must specify the quantity, type, price, and commission of the commission.

The mandate must send a copy to the tax authority directly governing the facility for monitoring.

For the sale of the dealer, buy the right trust in the contract.

Implementing a strict implementation of the bookkeeping, the invoice from the invoice, the explicit accounting, the purchase itself, the sale of commissions, the commission, the mandate and the relevant costs.

If there is not enough of the above conditions or the case of a direct mandate to remove the goods purchased goods to sell, the tax revenue is full of sales.

In the case of a closed, closed-duty trust, both the trust of the purchase and the execution of the trust, and the admission of the trust, the admission of the commission to pay the taxes on the rose is entitled to pay off the revenue tax. The party is based on sales of goods (after the exception of the commission). This revenue tax is subtracted from the payment for the party to the trust.

In the case of the agent, the delegate to the Foreign Party, which receives the agent, receives the mandate beyond his taxes on the part of the rose, which is entitled to pay the tax return as follows:

If the foreign side of the country has signed the "Agreement avoidance Agreement twice" with Vietnam, the recipient of the agent, receiving the mandate must submit a revenue tax on the Foreign Party before paying for the Foreign Party and filing a tax on foreign parties and filing. to tax returns for foreign parties under a written agreement in the Agreement. This tax is subtracted.

the money for the foreign side.

If the foreign country has not signed the "Two-time Tax avoidance Agreement" with Vietnam, the recipient of the mandate, receiving the mandate to submit a revenue tax on the Foreign to Foreign Countries before paying for the Foreign Party and paying off taxes on the Foreign Foreign Nations. guidelines for the Department of Finance ' s yield tax. This tax is subtracted from the foreign currency.

b) The business institution that receives the sale of the deposit must have a business license and prescribes, registers the tax return on the sale of the deposit, which must carry out the accounting book mode, the receipt of the invoice by state regulation.

When receiving a deposit must be written right into the book, there is a certificate from the invoice or the sentry deposit of the senier to the non-business registration case: the name, the depositary address, the type, the number, and the value of the deposit. The business months of the business must prescribe the sale of deposit and commission sales, which carry out the filing of the Revenue of Revenue by the Law.

The recipient of the deposit must pay the revenue tax on the rose commission.

The depositary, if it is a production unit and a special consumption tax, must pay a special consumption tax in the place of production. If the item is not subject to a special consumption tax, the revenue tax must be filed at the place of the deposit in the income except the signed commission, due to the recipient of the deposing, and subtracted from the pre-payment before paying the deposit to the deposit. (The base to the certificate has paid the tax at the deposit site, the deposing party does not have to pay the revenue tax in place of the business production facility.)

The deposing party is an organization or individual who does not register for business production, and every case must pay a special tax or tax rate at the recipient of the deposit, and by the receiving side of the deposit, and subtracted from the pre-payment of the deposit. Sign. At the same time the tax return is required by the Ministry of Finance.

8. For service business operations is the proceeds of the service, including public money, material money, spare parts (if any) and other expenses for service operations.

a) For post office business is the proceeds of the postal charge (including the sale of stamps), the installation revenue, for the telephone delivery tax, Fax ... and the revenue of other post office services.

b) For the credit activity of Bank organizations (including the Professional Banks, Foreign Bank, Equity Banks), the Financial Company and other credit organizations is the arbitrate between the loan income, the deposit of money sent to the bank of the bank. Pay the loan, pay the customer's interest.

For other business activities in the Bank, credit, financial company such as payment payment, money transfer ... is the proceeds or commissions that are entitled to that service operation.

c) For insurance activity is the proceeds of the customer ' s premiums and other revenues from the insurance activity.

d) For property leasing activities, transportation is the proceeds of property leasing, transport vehicles.

In the event of a property lease, the transport has both the operator ... (renting the package) if you do not separate the money for the property and the driver ' s wages then pay the tax on the total package revenue.

In the case of a vehicle lease, the Foreign's property is not required to pay a tax return on the amount of money paid on the lease, by the means of rent. This tax amount is subtracted from the amount of money that hires the property, which hires the means before paying for the Foreign Side.

Tax separately, for the foreign interests of the Foreign Office, the rental vehicle will perform in accordance with the "Two-time Tax avoidance Agreement" signed or in the direction of the Finance Ministry's tax return.

e) For environmental activity is the proceeds of that activity. Operating in the transport brokerage, taxable tax revenue does not charge the cost of paying the customer that is determined in the contract (if any).

g) For the draft lottery is the production revenue of the sales lottery ticket (revenue by price scored on the unless (-) the commission paid for the sales of lottery tickets by the regime.

For other digital book operations, the total revenue is not minus the cost.

9. The business base that has revenue is the currency conversion, which is paid in foreign currency or by the Vietnamese currency, which rules by the rate of purchase by the State Bank of the State of the State announced at the time of the taxpayer.

For revenue is the other foreign currency to pay a tax in the Vietnam currency, which rules by the state bank of the State of the Republic of Vietnam at the time of the taxpayer. The bank of the Bank's foreign currency does not publish the rate at a rate at the rate set by the Ministry of Finance.

The conversion from the currency to the Vietnam currency to pay tax or business capital is not part of the foreign currency business, not paying a revenue tax.

10. For the case of a business base using goods, supplies, equipment machines ... (due to self-manufacturing or external purchases) or service offering to exchange goods, payment of debt, use for internal life (except for the production of self-employment), others must also determine the tax revenue according to the sale price of the item. The same category as the same age. The basis of a capitalization of goods if the goods sale is also required to pay a sales tax on the sales of goods.

11. For print, publishing, radio, television ... (including the case of temporary regulatory activities that have not yet collected the revenue tax of this Smart, if there is a revenue of advertising activity, you have to prescribe a revenue tax on the advertising industry tax rate.

12. For the economic organization that uses the stock of the stock (in all forms) for the individual, the group of people (in or outside the economic organization) self-management business, self-distribution income, the stock is subject to paying taxes and taxable revenue is business. It ' s actually the actual birth of every single recipient.

13. Under the provisions of Article 14 of the Revenue Tax Law, Article 11 Tax Law of return and Article 10 Decree No. 55-CP on August 28, 1993 of the Government, small business households are taxed according to the level of the stock. Small business households are the average monthly tax revenue per profession as follows:

Production, trade to six million.

What? Drink up to three million.

Public production, transportation, services to two million.

The tax authority based on the account of the business of the business and the investigation document of the tax cadres, combined with the public money table, democracy in the industry groups, has written records that offer specific revenue revenue to each of the households to determine their passports. is taxed according to the level of the stock. This revenue was used as a tax base for a period of three months. If the deadline is not over, the actual revenue increases, down by over 20% compared to the stock exchange, and the tax rate must be adjusted. If the level of revenue exceeds the stipulation above it must transfer to a prescribed tax return. The adjusted progressive sequence must correct the procedure principle as specified when determining the level of the stock.

B. TAX RATE TAX RATE

Base on Article 9 of the Revenue Tax Law, Article 2 of the amended Law, which complements several provisions of the Revenue Tax Law and Article 4 Decree No. 55-CP August 28, 1993 of the Revenue Tax Tax Tax Government is applicable under the Attachment Schedule. ^(1). The Ministry of Finance instructs the application of the tax tax as follows:

General principles: Revenue tax rates do not apply to each unit of business manufacturing that, according to the profession, operate the business of the unit. For professions, a product portfolio has been regulated specifically in the tax manifold that applies in accordance with the correct tax rate. The business base operates in a variety of industries or produces a wide variety of revenue tax taxable products, the basis of a private accounting firm by business or product, and paying tax revenues by profession. The product. If the private sector does not have its own sales of the business, the product is the highest tax rate on the business, and the product has a business production on the total revenue.

The identification of the business sector is based on the regulation of the national economy by the state. In some cases the revenue tax rate is determined as follows:

1. The basis of the product that products that has just been subject to the profession of the profession, according to the product, is subject to the lowest rate of tax, which is applied to the lowest rate of tax.

Example 1: The production of children's toys in rubber, a 4% tax-borne rubber product, a 0.5% tax-child toy, was imposed on a 5% child toy tax on children's toy sales.

Producing wood instruments, producing a 5% tax, a 1% tax instrument, was imposed on a 1% instrument production tax on the sales of instruments.

For example 2: Production for iron, iron doors, in-use, a 5% tax-building material, in terms of the industry for a 2% tax rate product, was imposed a 2% tax rate on the sale of iron, iron, and iron.

2. The water production facility sold to the fishing facility pursues to the economic contract to use in the refrigeration of fisheries on ships, fishing boats, or at the base of the fisheries processing facility, then the sale of the ice is paid by a 2% tax rate. The non-amygdala case that is well known for the sale of water to a fisheries basis (the single-suit suits) is a 6% revenue tax on the total revenue of the sale of the water.

The facilities for mechanical repair, electrical, electronics, etc. have operations to purchase machinery, equipment, transport facilities, electrical products, electronics, and then repair, complete refurbishones for sale, apply industry tax rates, produce on the sale of product sales.

3. For agricultural products.

a) The sales of agricultural products have been processed (not to distinguish the crop products, livestock) under the revenue tax subject. The revenue tax rate is determined by the tax rate or production product.

For example, 1: Company, rice farming, tea and tea, if selling fresh, non-payment of a sales tax; if it turns into black tea, canned tea, canned ... must pay revenue of 6% on sales. Processed and processed (according to the food industry tax rate, point 15-Section 1 tax revenue).

Example 2: The company buys tobacco purchases of tobacco growers, tobacco growers do not pay a revenue tax; the company sells cigarettes to the base of tobacco processing or tobacco-making facilities, the procurement company must pay the revenue tax. 1% on the leaf-selling (according to a tax rate of 1 -item IV Tax) The base of tobacco processing, the fiber, when the sale is required to pay tax revenue by a 6% tax rate.

b) Non-agricultural production of agriculture or agricultural use of agricultural land must pay tax revenues by tax rate at 29-section I tax. The tax revenue is the sale of livestock, poultry, including the sale of fresh milk, sold eggs, sold honey, sold silkworms, sold duck eggs, sold the breed, sold the breed: three three, eels, snails, frogs, boys for rubies ... feeding on rivers, non-soil natural lakes, The pond has been paying taxes on agricultural land; sales of birds, landscapes, landscapes, and semi-crops ...

4. The manufacturing facility has products consuming products that must pay revenue (or special consumption tax) according to industry tax rates, manufacturing items at the place of production and must pay tax revenue according to the corporate tax rate at the place of the consumer goods. The product.

When exporting consumption, not to distinguish the purchasing object and method of sales, the production base must create invoicing or invoicing and inventory, recording price, sales.

Example 1: The basis of a plastic production facility in Q.1 Ho Chi Minh City simultaneously has a shop selling plastic products due to its production base.

In October 1993, there were 500 plastic products (assuming the same type) in it:

Export to customers 400 products.

-Export to the store of 100 products.

The sale price for customers of 50 thousand coins for a product.

The facility must reflect on the invoice to determine the production tax revenue.

Sold customers 400 products x 50,00x= 20 million.

Sold for a store 100 products x 50,000e = $5 million.

The revenue tax required to submit in production was 25 million x 4% = 1 million copper.

The store sells 100 products with a turnover of 6 million shares of commercial business taxes: 6 million x 2% = 0.12 million (in case of filing on revenue). If there is sufficient regulatory conditions for the business business then the sales tax on the store is calculated on the difference between the sales price and the export price of the production facility.

The case of a production facility which houses a semi-production company in the same locality (district, district), which exports to the store in stock and internal shipping and sales revenue is accounted for by the unit's revenue, which prescribes the tax. You know, according to the tax rate of production, you don't have to pay a business tax on the business of goods.

Example 2: As well as the case for example 1 but the store sells the product at a manufacturing facility or in the same district 1. The basis for the export-and-transport cabinet moves the product to the sale store, which consumes the product of plastic fusion products into the total revenue of the facility.

The base revenue tax must submit to: (20tr + 6tr) x 4% = 1.040tr.

The store does not have to pay a tax revenue tax on the number of products due to the production base, if there is another item business, the store still has to pay off another item business.

5. Tax tax on household activity.

a) Public receiving units: applying a 6% tax rate on curved revenues (under a 28-Section 1 rating of the Tax Expression).

b) Public placement units: apply the production of the manufacturing industry on total household product revenues (including the case of receiving a household product on sale as well as the case of product complete production to sell).

6. According to Article 15 Revenue Tax Law, for Business Business to pay tax revenue by a 2% tax rate and a 3% tax return tax (plus 5%) counts on the value of each shipment in the market price at the place of the row. In the absence of a tax return, you must pay tax at the destination tax rate at the destination, where the sale is located, where the sale is, in addition to the prescribed tax, the business person is subject to regulation.

7. The business base case has a export license that buys goods of the manufacturing facility for export, but does not export that sales are in the country, in addition to paying sales taxes on sales revenue according to the business tax rate tax. A tax or tax rate is required especially by tax rates, manufactured goods instead of production. In terms of taxable goods the special consumption tax consumed by the sales item is calculated by the particular consumption tax rate of the same type or item equivalent at the time of the sale.

8. Sales of equipment, teaching supplies, learning to apply a 1% tax rate (by statute 1, section IV of the Tax Expression).

9. The resale of shares, which is imposed by another sales tax rate of 2%.

10. For credit services, the tax level is generally applied to each unit, the Bank of the Bank has a credit operation, the base to the decision to establish and ... activities provided by the management agency for the unit, does not charge the tax on each loan to the loan. The application of a unit's credit operation does not specify which type to be used by a 15% tax rate.

For service operations, the banking organization's business, credit ... applies a 6% tax rate; the pawn services apply a 4% tax rate; the foreign currency, if calculated on the revenue, the tax rate is 0.5%, calculated on the number of odds, the tax rate is 25%.

11. Other service tax rates 4%, including: resident inn, unregulated service activities in the Tax Schedule. A 1 per cent tax public service, which includes: looks for bicycles, automobiles, motorcycles, business including street hygiene, the environment ...

III. REGISTRATION, SALES TAX FILING

Under the regulation at Article 10 and Article 11 of the Revenue Tax Law, the business base is responsible: prescribation, registration with the tax authority, full prescribation of tax-paying business according to the time of filing written on tax notice, strict approval of the book mode accounting books, certificates from invoicing, provided documents at the request of the tax authority, paying full taxes, on time. -By regulation at Article 16 Revenue Tax Law, mandate tax authority and powers: guidelines, help the business base implementing accounting bookkeeping, prescribation procedures, tax filing, inspection, business operations control, tax, tax policy, and tax policy. Tax rates and tax announcements must be filed monthly for the business base. The business base requirement provides full documentation, evidence related to the identification of the tax number must submit, examine the implementation of the tax law and collect the budget, establish the border and handle the breaches. Review of the application of the complaint ... Implementing the above regulation, the Treasury Department specifically instructs some of the points as follows:

1. Login of tax registration:

The business base must make prescriptions for registration of taxes with the local tax authority. Subordinated units, branches, stores ... of the business base must register and prescribe tax on the tax authority where the branch is located, the business store.

For the facilities that operate in a local (province, central city), but the office (trading headquarters) is in other localities (there is no repository, exporting goods in this locality) that the facility must prescribe business. It ' s a local manufacturing operation where it ' s produced.

The filing tax filing must make 2 copies of the confirmation check tax authority. (A repayment of the business base, a tax agency filing the filing of tax filing implementation).

When there is a change of registered, merger, division, division, dissolution of the business base must declare to the slog tax authority five days before the merger, division, dissolution, and must pay off the amount of revenue tax paid before the end of the deal. change.

2. Tax manifest:

a) The business facilities must set up a monthly tax declaration which is prescribed and slothless until May 5 of the following month, having to send the tax bill last month to the direct tax authority.

For example, January 1 must set up a January revenue tax; but 5-2 is required to send a tax bill to the tax authority.

b) The tax collection governing body is responsible for examining the tax affidavit, tax bookkeeping, and tax notice that must be filed monthly for the taxpayer subject. The tax agency must send the tax number notification filed last month to the tax filing before the 10th of the following month.

The business base case does not fully manifest, properly, the tax revenue, which does not implement the accounting book policy, the invoice from the invoice, refused to provide documentation related to the calculation of the revenue tax, the base tax authority on the document. The trigger of the trigger is to issue tax revenues and tax records to submit. If the business base does not agree to the level of revenue and tax due to the tax authority, the tax authority is entitled to complain, but while pending the settlement must still pay taxes according to the rate of revenue and the tax has been set.

c) For small business households, are taxed on the securities business and submitted by the notice or order of the tax authority.

3. Tax timeout:

The tax authority is based on the business situation, the average number of taxes must be filed monthly to stipulate the date of the month's tax return. For units with a tax number having to submit a large month of monthly payment of the month of the month period, 10, 15 days. Based on every semester, the unit makes taxpayer money into the State Treasury.

Every month based on the tax number that has to be creed and the date of filing on the tax announcement, the business facility is filing taxpayer money into the State Treasury. In places where unorganized treasury is paid, the tax agency proceeds to collect and pay taxes on the Treasury. The state is regulated by the state. 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, the date of the filing was fined 9.2% (two parts per thousand) on the slow pay.

For a merchant to be prescribed tax on each shipment. (By statute 5-Section II).

For a fixed business facility to buy raw materials or purchases must have the invoicing of a sales base issued by the Ministry of Finance; there must be a fully documented purchase of the goods, the price of goods (due to the agency tax management authority) not available. having to pay taxes on the business of business. The delivery case of the base for sale or exchange with another basis must be a single ibis or invoice for an enclosed repository; otherwise the accompanying invoice must be paid in accordance with the operation of a merchant.

In case of a sales of goods outside the area allowed for business, paying taxes on business operations, the portion of the revenue paid not to pay a revenue tax at a fixed business facility; if you have submitted both revenue and tax returns tax. Business is not paying taxes on this commodity trade. When prescribation of revenue and tax returns tax, the basis must be recompiled, the certificate from proof of the tax number submitted to the base management tax authority.

In order to ensure that the tax calculation is united in every local, anti-income tax, district tax authority or equivalent level need to organize a market-based investigation into the market of goods that the people of the business people trade in. method, inform the stations, the tax team knows to have a base that determines the value of the tax on the operation.

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

The tax authority is responsible for conducting inspections, business facilities that implement book-making, accounting records, and use of certificates from prescribed invoicing; organization of the management of tax collection in accordance with the right regime and the process of business.

IV. TAX RELIEF, TAX EXEMPTION

Based on Article 18 of the Revenue Tax Law and Article 12 Decree No. 55-CP on August 28, 1993 of the Government, procedure, trial authority, exemption from the revenue tax on the prescribed cases as follows:

A. TAX EXEMPT CASES

Poor, handicrave, or small business people who have a monthly income have only a minimum amount of living for coal.

The income level as a tax-free base for the above cases is 90 thousand per month per capita according to the direct employer of the business.

The income level is determined by the income tax (-) expenses associated with business production operations. but does not include the salaries, the public money for the tax-exempt object.

The Secretary of the Tax Branch is responsible for coordinating with the ward government, which scrutines the decision to decide whether or not to inform cases of tax-exempt, promptly adjusting for the change in terms of the object and the level of business production.

B. TAX RELIEF CASES

1. The business facility is troubled by natural disasters, disasters, accidents, and sudden loss of revenue tax. The rate decreased by the rate (%) of property damage, capital compared to total asset value, business capital, but a minimum of less than 50% of the revenue tax paid in tax relief. And no more than 30 percent of the property value is damaged. Less than 12 months of tax cuts have been caused by the month of the month of damage.

In order to have a custom tax relief base on this, an accident, disaster, accident, accident, accident, and a direct tax organ filing. The file recommended tax reduction:

The sales tax rate of the facility, the disaster, stated that the cause of the damage occurred.

The record confirms the extent, the value of the damage to the property, the business capital of the competent authorities.

Confirm the value of property, business registration according to business registration or prior to the time of the damage.

The office of the unit management tax agency determines the extent of the damage and particular petitions, the time for tax relief.

The unit management tax authority must send the entire case to the tax authority on consideration, the decision by the regulatory authority.

For example, the 10-3-1994 business A suffered a fire. The value of the property assets was $120 million. Compared to the total value of $600 million, the damage rate was 20%. Business A had to stop production to rectify the aftermath until the new 20-to-1994 day.

The revenue tax required by the first 10 days of March-1994 of the A business was 20 million.

The revenue tax was filed under the Law from 20-5-1994 to 30-8-1994 (3 October the next day) of 180 million.

The tax rate was reduced by three months and the following months from May 1994 were 20% (corresponding to the rate of damage) but the tax number was reduced to a maximum of not more than 30% of the damage value of 40 million. (30% x 120 million) and the tax rate period is no more than 12 months.

According to the example above: Business A is reduced in March-1994 revenue tax (20 million x 20% = 4 million and supervising May, 6, 7, 8 followed by (180 million x 20% = 36 million). As such, the number of corporate taxes A was reduced by 20%, for a period of five months with a sum of 40 million.

2. The operating business facility in the mountains, the islands, mining fisheries in remote waters, the basis of scientific research, new technology applications, testing of new technology chains if it is difficult, paying enough taxes under the law that the loss of the hole is made. The year's revenue tax cuts correspond to the number of holes caused by the above, the maximum amount of no more than 50% of the taxes required and the period of less than two years of tax cuts since the year of the loss. For the new technology application facility, the new technology chain test has been reduced in tax since the day of the new technology application, bringing the new line into operation.

Tax relief records include:

The tax relief application of the business production facility is clear because of the offer to reduce taxes.

The fiscal decision of the year of tax relief is accompanied by the business base ' s decision-making.

The audit editor costs the business production and the business results of the local tax authority which states the cause of the hole.

The decision to approve the scientific research methodology, the new technology application, runs new technology chain (which specifies the time, strain and quantity of the product) of the competent level. The basis of the scientific research facility must have full profile on the management of programs, subject matter, scientific research project of the State, the contract case to be signed directly between organizations, domestic individuals with water. In addition to or between the organization, domestic individuals must have the confirmation of the governing body of the Central or provincial sciences, the city, the ministry of validation.

The tax agency ' s work on the tax rate petits tax relief.

Tax rebate review:

Reducing the basic rate of depreciation to the base by regulation at Article 14 Decision 507-TC/TXD dated 22-7-1986 by the Ministry of Finance.

As long as it reduces the amount of revenue that is used by the State Budget (if any).

In terms of regulatory sales tax cuts (after having handled measures to reduce depreciation of depreciation, as long as it is reduced to the use of the state budget as stated above). In the unlicensed period of decision-making authority for tax relief, the unit management tax authority is subject to a reduction in tax on trial and for the facility to slow down the tax rate corresponding to 70% of the holes and maximum not more than 50% of the tax required. The payment of time for tax relief.

3. The import of imported goods (in the category of the State Planning Committee announced) was given a 50% reduction in revenue tax over a period of one year in terms of production of a short production cycle less than 6 months, two years for the production of the product. There is a six-month long production cycle and the limit over time with the validity of the item category required to encourage the tapeworm to replace imported goods issued by the State Planning Commission.

Tax reduction records include:

A sales tax application of the business manufacturing facility stating that the production item is in the category of items that need to encourage the production of imported goods, the start of production time.

The validation of the test agency measures the quality of the quality of production products.

The Office of the Tax Service confirmed on the type of product produced, the time began to consume products and petitions, the time of tax relief.

4. The newly established production facility in production since 1993 is reduced by 50% of the revenue tax required in one year (12 months), in the mountainous region, the island's tax relief period is two years (24 months) since the month of revenue.

The newly established production facility into manufacturing operations was the newly invested facility under the decision of the competent authority, which was granted a license to produce business. Previously established facilities are now divided, split, merged, renamed, or have an investment in renovation, changing the non-object production item that is not subject to a tax reduction in accordance with this regulation.

Tax reduction records include:

The tax relief application of the business manufacturing facility specifies the time of establishment and time of production starting, offering time for tax relief.

The decision to establish the business of the competent rank (copy).

The unit's plan to produce the plan of the unit specified revenue, price, tax, interest, loss.

The administration of the tax agency manages the confirmation inspection unit, offering to reduce taxes.

For the basis of the revenue tax review stated in section IV B section B, if there is a difficult meeting, it is a particular case that is expected to extend the tax rate time, but the total amount of the maximum tax rate is no more than two years apart, in the mountains, in the sea. No more than three years.

C. THE JUDGE OF THE JURY,
REVENUE TAX

The tax authority on the ranks is responsible for examining the review, settlement or petition to the tax authority above the decision to reduce the tax rate for each specific case under the regulation below:

1. The chief cost of the tax detail is tried and the tax exemption notification for business objects has a low level of income stipulated at section IV Part A and business vacations.

2. The Secretary of the Tax Service is judged to give tax cuts to business organizations and the local state-owned enterprises are governed by regulation at point 1, point 2, section IV section B has an average monthly tax rate of less than 4 million.

3. The General Secretary General of the Tax Directorate is judged on the decision-to-tax reduction in accordance with section IV to the enterprises, the company managed by the Central Committee; the enterprises, the company established and operated under the Foreign Investment Law in Vietnam and its businesses. A local government-controlled company has a monthly tax rate of 4 million or more.

4. The Minister of Finance review the decision to tax the special cases tax or the time of maximum tax reduction under the Law and the cases with a large reduction in taxes from 100 million or more and at the recommendation of the Attorney General of the Tax Directorate.

V. HANDLING 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 do the right regulations on prescribation procedures, registration, and retention of accounting books, use and retention of certificates under Article 10and 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 amount of a contraband tax:

First violation: penalty once;

And the second breach: twice the penalty.

Third time violation: three times.

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

c) Organization, individuals who pay either tax money or fines write in tax notice, an order to collect or decide to be punished, 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 proceeds;

The time of the delay filed for the delay to charge is:

The revenue tax must 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:

Extracts the organization ' s money, the individual has at the bank to pay taxes, the filing. The bank has a responsibility to implement the financial institution of the business facility in order to pay taxes, fines into the State Bank; and

Holding up the goods, the funeral to secure enough tax, the fine.

Prescrip the assets under the rule of law to secure the amount of tax, 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 the jurisdiction and breach of the violation regulations at the Government's October 18-10-1992 Government Decree on the regulation of sanctions against administrative violations in the tax sector, the tax authority issue a decision to punish or petition the upper-level tax authority, the agency said. the law considers the decision to process.

2. Being prosecuted for criminal responsibility in the case of tax evasion with large numbers or has been executed by the first-point regulation on here but also tax evasion with large numbers or offences in other serious cases is being pursued. The criminal responsibility of regulation at Article 169 of the Criminal Code.

VI. 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 claim the implementation of the untrue revenue tax law against its individual 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 disagrees with the decision of the tax authority to resolve the complaint, or the 30-day period from the date of the application, the individual has the right to complain to the upper-level tax authority.

2. Responsibility, the powers of the tax authority.

The tax authority granted when receiving a complaint about the tax of the taxpayer base must review the settlement over a 15-day period, since the date received 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.

Under 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:

Do not change the previous treatment decision;

Change in form, level, processing measures;

Cancel your decision to process and strike 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 concludes the affidavit, tax evasion or confusion of tax calculation, penalty processing, tax authorities are liable to retrieve or access the amount of tax money, the untrue fines of the 3-year deadline since the date of the discovery. Tax evasion, tax evasion, tax evasion, tax judgment.

VII. THE ORGANIZATION.

1. This message is effective as of 1 September 1993 replacing the 45-TC/TCT on 4 October 1990 of the Ministry of Finance on the "Guidelines for the implementation of the Revenue Tax Law and 351-HBT of the Council of Ministers regulating the implementation of the action." Sales tax law ".

Other regulations on the revenue tax at the Ministry of Finance, the Office of the Treasury, and the Tax General, as well as the sectors, the local, and the local, are repel.

In particular cases decided to reduce the sales tax before the implementation date of the amended Law, the addition of the Revenue Tax Law was continued to perform at the rate and time the tax reduction has decided.

2. The tax Directorate is responsible for organizing the tax industry direction, which checks the course of units implementing the right of the Revenue Tax Act, Resolution 55-CP on 28-8-1993 of the Government " Rules for the implementation of the Revenue Tax Act and Amendment Law, adds some. the "and this Information Tax Law."

In the course of implementation if there is any difficulty in getting involved, suggesting units, the body reflects promptly on the Ministry of Finance to study additional guidance.

(1) The revenue view of the revenue viewed in the text before this text (NXB).

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

Tax register:

TAX REGISTRATION (1)

Send glasses: (2)

1. Business base name (3)

2. The governing body

3. They name the Director or business owner (4)

4. Decision to establish Enterprise

Number ... dates ... Agency:

Business license number dates//19 ..

-No, no.

5. Time of Business (5): from//19 ..

6. Industry, Business (6): Main:

Secondary:

7-The commodity or business activity: itself:

Secondary:

8. Business Location (7): itself

Subside

Where the repository, the warehouse:

9. Total business capital or investment: copper

In it: French capital

Issued by the Budget:

Other sources:

10. Total workforce:

11. The accounting form applies:

12. Number account: at the Bank:

Account number: at the Treasury:

13. Register for tax filing: (2)

Taking responsibility for the above manifest is true and constrict to the seriousness of responsibility, the obligation of the business establishment is regulated in the tax laws.

Day ... ... month ... The man who checked the papers. (Sign confirmation)

The date ... month ... month ... TM/ Business base Director or ... (Sign-stamped)

Confirm tax registration, enter the window

The days ... months ... months ...

... tax (2)

(Tax agency leader sign name, stamp)

MANIFEST CONTENT GUIDE
TAX REGISTRATION

1. Subscription on the tax by regulation at paragraph 1, Article 10 Revenue Tax Law and Special Consumption Tax Laws.

2. Tax spending or tax specific directly management of the business base tax.

3. Business base name: factory name, cooperative ... or brand name, store.

4. They, the name of the director or the owner of the business: the director, the chairman, the leader ... (if it is an economic organization) or business owner (if a private, individual).

5. Time to start the operation of the business facility.

6. Business profession: manufacturing, processing, machinery, assembly; mining, farming; construction; transportation; wholesale, retail, dealerships, trusts; and more.

Fixed or moving; regular or time ...

7. Business Location: where production, sales, service ...

Business capital prescribes sources at the time of registration.

9. Labor of the facility.

On behalf of the business base; the Chief of the Company, the company, the owner of the cooperative ... sign the name of the name, the name of the office. If it is a business, the owner of the name has a name.

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

...... The day ... the month ...

REVENUE TAX STATEMENT

Of the month ...

Business base name (or owner):

Business Business:

Business location:

Account number: ... at Ngan row:

The account number ... At the Treasury:

Number TT	Business Content	Prescrip business base			Audit portion of the tax cadres			Tax portion of the tax authority
		Business collection	Tax performance	Tax money must be filed	Business collection	Tax performance	Tax money must be filed		Revenue	Tax rate	Tax money must be filed
A	B	1	2	3 = 1 x 2	4	5	6 = 4x5		7	8	9 = 7x8
	Add

The tax number must submit (writing both letters):

Please commit the document, the number of documents listed above is in fact; if not correct, the application is subject to the regulation of the Revenue Tax Law.

Browse for the head of the tax authority.

Confirmation of the tax officer

Chief Accounting.

Director or owner. (Sign name, stamp)

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

APPLICATION APPLICATION APPLICATION APPLICATION
REVENUE TAX

1. Unit name:

2. Address:

3. Business sales (group group):

4. Doing the accounting form:

(JAPANESE EVIDENCE)

Please register to pay the business business operating tax on the difference between the sales price and the purchase price from the date ... month 199 ...

The application is correct in terms of the provision of tax filing in the Fourth. TC/TCT date ... of the Ministry of Finance. If you're wrong, the unit will be accountable to the law.

Tax service confirmation Tax detail

The day of the month ... Director. (Sign name, stamp)

The unit is made filing a sales tax on the difference between the sales price and the purchase price, from the month ... in 199 (Sign, stamped)

Note: The application is set up in 2 copies: a single-storage unit, a direct tax agency that manages the tracking system.