CIRCULAR guiding the implementation of the decision of the Council of Ministers No. 204/dated 29/6/1991 stipulates a number of articles detailing the implementation of the law on turnover tax, special consumption tax, the tax base the law of sales tax, special consumption tax, income tax and the decision of the Council of Ministers No. 203-dated 29 June 1991 stipulates that for competition details the law on turnover tax, special consumption tax, income tax, the Finance Ministry specific guidelines the Organization as follows: i. REGULATE the MONETARY LIMIT in the TAX LAW based on the fluctuating price index from June 1990 (when enacted tax laws) to the end of June 1991; based on the mandate of the Ministerial Council in article 1 of decision No. 203-HĐBT Ministry of finance adjusted the monetary limit in the tax law to suit the current value, as follows: a. adjusting the level of tax revenues, average/1 small business households of households for each recording industry in article 14 of the law on turnover tax , and article 11 of the law on income tax according to the following levels: 1. The production, commercial: to 6 million, 2. food and Beverage Industry: to 3 million, 3. outsourcing industry, construction, transport, service: up to 1.5 million.
B. adjust the level of pecuniary sanctions, stipulated in point 1-a of the sales tax Law article 19, point 1-a of article 20 of law on special consumption tax, point 1-a of the income tax Law article 27, according to a new level is 1 million.
C. monetary adjustment of jurisdiction to sanction tax officers of each level, the provisions of point 1 of article 20 of law sales tax, point 1 of article 21 of law on special consumption tax, point 1 of article 28 of law tax as follows: VND 50,000 100,000 new Level old Rates VND VND VND VND 500,000 400,000 200,000 1.000.000 VND II. REDUCE SALES TAX: the base point 3 of article 18 of law sales tax and article 2 of decision No. 203-dated 29 June 1991 of the Council of Ministers, the Ministry of Finance shall guide the detailed review reduced the sales tax, as follows: 1. The subject was considering reducing tax revenue: a) The production facility trading in mountain, difficult, non-capital losses sustained activity;
b) some important lines are not in an have to rearrange (defunct, merged), the need to maintain and develop the manufacturing business but difficult objective, after having reduced the exemption on capital, capital losses, but still without the passport issue more about sales tax does not exist. These lines include: manufacturing, mechanical repair; the products in production agriculture;
Mining, mineral processing, forest products, fisheries;
Produce products needed for local needs with material on the spot (agricultural, forestry, fisheries);
The production of the traditional local products;
The production of materials to serve the national economic sector, including the manufacture of fertilizers, pesticides, plants, the seed, chemicals, construction materials;
The new investment facility went into production of 1-2 years experience difficulties; trial production of new products manufacturing;
Passenger transportation service, the internal market;
The press, publishing;
Scientific and technical services.
The production and business activities in the said objective difficulties if capital losses, cannot afford sufficient tax, must state subsidies to maintain active, are considering reducing tax revenue.
Directory of key industries should be encouraged to support the sales tax will be the State Planning Commission and the Ministry of finance adjustments, additions, materialize in each period for compliance with the undertakings of the party and the economic development of the State.
2. conditions are considering reducing tax revenue: The production and business establishments active in the trades recorded in point 1 of section II above are considering reducing sales tax must have the following conditions: the basis of business is not in an have to rearrange (dissolved , merge ...)
Active license clearly trades, items are allowed to produce business.
Bookkeeping accounting, invoice and voucher in the correct mode of the State tax agency, was confirmed; settlement of production and business situation, determine the correctness, clarity, interest losses.
Really difficult due to objective reasons, not due to unauthorized dealers fined and confiscated goods or scam lost capital. After you have applied the measure free of currency used capital, which still does not maintain operations.
3. Principle of procedure, consider the level of tax revenue: a) the unit please tax reduction must have single post to direct agency tax management, the full presentation of the situation, and the reasons to reduce sales tax according to the content of the say in point 2 above, must submit a financial settlement voucher and accompanied by a explanation for the units of capital losses.
b) considered reducing the sales tax be implemented according to the principles, consider temporarily decrease each period 3 months or 6 months (depending on the business cycle of each items) based on the settlement of the 3 month or 6 month of losses that have arisen in the settlement to settlement the temporary quota reduction for 3 months or 6 months and will be the official settlement at the end of the year; real new hole be cut in sales tax, if the hole is not reduced sales tax.

c) tax authorities at local levels to consider the application of sales tax reduction once the base production level in direct tax revenue management alone, according to the following sequence: direct tax officers manage the facility received the application for tax reduction, check carefully the content and comments , report in writing to the head of the direct taxes.
The tax agency heads to review and make recommendations to the superior tax directly, the temporary tax reduction of revenue for each specific case corresponds to the number of holes of 3 months or 6 months ago, temporary maximum reduction level not exceeding 50% of the turnover tax payable by law.
d) considered reducing the sales tax is only applicable in some cases necessary, for some limited object after you have applied other measures.
The Council of Ministers only delivered right to consider reducing the sales tax to the Minister of finance. But in keeping with the actual situation, the Ministry of finance review the credentials to temporarily reduce the turnover tax each quarter, 6 months for the tax authorities: General Director of taxation consideration, the decision to temporarily reduce the turnover tax in each period of 3 months, 6 months and decided to reduce the sales tax when finalizing the year for the State-owned economic units under central management LY.
Director of taxation consideration, the decision to temporarily reduce the turnover tax in each period of 3 months, 6 months and decided to reduce the sales tax when finalizing the year for production and business units in local, province, city, County, District Manager. The local unit in the private management of sales tax Please temporarily reduce or would reduce sales tax settlement.
2. Pursuant to the decision to temporarily reduce the turnover tax rates specific to each facility, the local tax authorities perform the tax breaks quarterly, 6, in accordance with the stipulated time. Last year when business settlement, tax settlement right at the same time the revenue is reduced for each production facility the principle new holes have been reducing sales tax, but reduced levels must not exceed the levels of discount were Ministerial Council regulations.
 
III. SPECIAL CONSUMPTION TAX: according to article 3 of the Council of Ministers decision No. 203-dated 29-6-1991 before the eye, particularly for cigarettes and alcohol the type of State enterprises, production was temporarily the special consumption tax as the tax rate below: 1. for filter cigarettes , produced mainly by imported materials: 50% 2. For filter cigarettes, produced mainly by raw materials: 30%.
3. for non-filter cigarettes, cigars: 30%.
4. for wine: On 40 degrees: 55% From 30 degrees to 40 degrees: 45% Under 30 degrees, including lightweight aerated wine, absinthe was medical licensing agency: 25%.
The above rates are calculated on the basis of production due to price the item sold.
The application of special consumption tax as on is to temporarily collect timely tied results consume alcohol products and cigarettes. Until last year, when the report, will review the special consumption tax reduction for each facility consistent with the reality of production and product consumption. Only for tax loss section maximum reduction level but not so reduced levels of the Council of Ministers Regulation.
 
IV. for the TYPES of FEES and CHARGES the unification of control, managing currency types of fees in the industry, local and regulated management mode, the distribution, using the kind of fees, need time to research, prepare. The tax Bureau should investigate, report the fees, the fees that the ministries are done on the area (No. 472-TC/TCT/NV4 17-6-1991 of the General Directorate of taxes), General report of the Ministry of Finance (General Directorate of taxes) in August 1991. After the synthesis of the Research Council has a formal regulation, the Ministry of finance will specific instructions.
Going forward, the currency the type of interim fees follow the existing guidelines and regulations.
This circular has effect from 1 July 1991. The previous provisions contrary to this circular are repealed.