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Circular 30/tc-Tct: A Guide To The Tax Collection Management Modes For The Exploitation Of Fisheries Industry

Original Language Title: Thông tư 30/TC-TCT: Hướng dẫn chế độ quản lý thu thuế đối với ngành khai thác thuỷ sản

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CIRCULAR guide tax management regime for the mining industry in Fisheries Law enforcement sales tax, income tax Act and Decree No. 351/HĐBT, no. 353/dated 2 October 1990 of the Council of Ministers detailing the law on turnover tax and income tax laws;
Based on the resource Tax Ordinance on 30-3-1990 of the State Council, Decree No. 05/dated 7 January 1991 of the Council of Ministers detailing the resource Tax Ordinance and circular No. 07/TC-TCT on 7-2-1991 by the Ministry of Finance shall guide the implementation;
Based on the operational characteristics of aquatic extraction industry; After the reunification with the Ministry of fisheries, the Ministry of finance instructed the law enforcement sales tax, income tax laws, ordinances of tax resources and tax management regime for the mining industry in fisheries as follows: I-SCOPE 1. Every organization or individual in the economic sectors, regardless of domestic or foreign, regular or not regular; There is a fixed location or mobility (hereinafter referred to as the base extraction) extraction activities have caught the natural fishery in the territory of the Socialist Republic of Vietnam is subject to enforcement of the tax laws, ordinances of tax guidance in this circular.
2. The business activities of the fisheries sector not subject to application of this circular, including: mining, fishing farming.
Acquisition, processing, trading, import and export of fisheries.
Production, trading, services, including direct service for the extraction of natural fisheries.
These activities must pay sales tax, income tax, currency used in capital budgeting and account payable to another according to the current mode.
 
II-The POLICY Of CURRENCY And TAX BASE 1. Tax policies are applicable to fisheries exploitation activities include: tax resources, is paying the State's resource extraction, are accounted into the costs of mining facility.
Sales tax charged on the sale of fisheries exploitation.
Gains tax on individuals, organizations, business income of fisheries exploitation.
In addition, depending on the economic sectors that are the basis of exploitation of fisheries have to implement the policies and current tax income such as: mining facilities in State economic tax payable article subjects (the registration fee annual practice) filed in the first year by type of household subject to the provisions in article ranks, decision No. 421-dated 10 December 1990 of the Council of Ministers.
The State's economic base must file currency used in capital budgeting 0.3% month, filed a fundamental depreciation of fixed assets in the budget and the accounts payable under the regime of State regulations.
2. tax base: the tax base is the number of fisheries, tax rates, tax and the tax rate.
a number of fisheries) tax calculation: the number of fisheries exploitation in fact States: for large mining facilities, make the book window mode the accounting rules of the State (hereinafter referred to as the tax base according to the method declaration), is the number of fisheries exploitation in the States.
Small mining facilities implemented securities tax number (hereinafter referred to as the tax base according to the equity method amount).
Equity method must be the result of tight collaboration between the often taxes the industry and fisheries, are based on the actual census projections in the States, in conjunction with references over the years ago about mining capacity as media head, number: number of horsepower (CV) power of the media, the industry caught , actual productivity, conditions of labour, materials and capital funds of each facility, the crop, the fishing grounds off the master etc. to determine the number of exploits.
The stock level is determined as a base amount for each tax base to make thoughtful, democratic, public guarantees are established thereon has the base's letter, signed by the leader of the direct tax authorities before establishment of taxes and release announcements. Stock levels the amount of tax due to the tax, the city together with the Fisheries Agency unify the local people's Committee announced the official rules, to make stable for 3 years. With respect to the base when there are fluctuations around 30% due to rising mining output must then consider readjusting the output to fit reality, ensuring your contributions are fair.
b) Tax Rates: the average actual selling price is each type of fishery exploitation during the tax period on the local market.
For mining tax base under the Declaration: tax price is the actual average selling price each type of fishery in mining facilities on the sales invoice issued by Ministry of finance.
If the fisheries exploiting sales revenue in foreign currency, the tax is calculated by the Exchange and redemption out of the money by buying on the exchange rate Vietnam State Bank of Vietnam announced at the time of tax calculation, or may be filed in foreign currency according to the regulations of the Ministry of finance for the tax base according to the equity method amount.
To ensure that the tax rates are relatively close to the market reality, customize the specific situation of each locality, within each organization, the number of stock exchanges in the tax, the tax, the city, the district must centrally coordinated with relevant agencies (fisheries, financial, pricing) tax rates regulations fisheries consistent with local market prices and notify the base implementation, when the price fluctuates (rising or falling) to 20% or more to adjust revenue and tax rates for match practice.
c) tax: the basis of exploitation of fisheries (irrespective of the tax base by the method declaration or the method of securities) define a common tax rate applied to the taxes are as follows: total tax payable = tax resources stock + sales tax + tax (if applicable) total taxes divided by stock sales, the tax rate was found on stock sales.
The resource tax applicable to the Organization, the individual is the Vietnam fisheries extraction made according to the provisions in circular No. 07-TC, TCT on 7-2-1991 by the Ministry of Finance shall guide the implementation of the resource Tax Ordinance.
Currency 3% with respect to the exploitation of natural fishery on rivers, streams, lakes, etc.
Collect a 4% exploitation of natural fishery on the sea, private: exploit in hosted Yen currency 10%, mining spots, pearls, coral, Red sea cucumbers 6%.
Sales tax, 2% on sales of fisheries exploitation.
Tax: 1% on sales for smallholders; 30% on taxable income for the tax base according to the Declaration.
To determine the tax rate, should organize typical investigation about the cost of production and business, the right computer enough elements costs and taxes to be paid are deducted; determining taxable income in the period of each type of facility.
For the large and medium type basis, pay tax according to other statistical methods, but essentially still lease the taxes charged on sales, in this case the tax of 30% on taxable income to find out the tax rate charged on sales as follows: income tax rate = total taxable income in the period x 30% calculated on the total sales revenue tax calculation in period III-DECLARATION of REGISTRATION TAX under the provisions of the tax law and the Tax Ordinance, the mining facilities; fisheries resource tax to be paid locally exploited tax revenues at business establishments, sales tax, sales tax, article subjects and the other (if any) to be paid at the place where the premises are located. Due to the characteristics of fisheries exploiting activities and ensure the strict tax collection management at the base, the Declaration of registration tax, for the basis of exploitation of fisheries as follows:

1. Declaration for tax registration: all fisheries mining facilities, slow as 5 days before start of operation (or split, enter, dissolved) and annually, at the latest on 15 February of the first year must register with the tax authority of local taxes directly tax management (where the household management and business license).
The basis of exploitation of fisheries must perform bookkeeping mode according to the Ordinance on statistical accounting of the State Council, the establishment of the certificate from the purchase or sale, collect the money in accordance with the regulations of the State, for the State's economy, according to the scale of business due to the regulations of the local tax authorities must also make the private accounting mode due to The Finance has issued.
Declaration for tax registration have to do 2 a tax agency send, write enough taxes payable; Article subjects, tax resources tax, sales tax, income tax, the account must be filed as prescribed regimes, and the norms stated in the form, attached to this circular (form No. 1).
Get registered for tax declaration, tax authorities should: check the document declared, against the actual situation, confirmed in the Declaration: 1 a return facility kept demonstrating was doing registration, 1 a tax authorities keep (accounting department).
Handle the base declaration not the rules and ordinances of tax regulations.
Classification write the registration of each target declarations on the roster and the basis for tax registration according to industry codes of individual economic sectors.
Assigned the layout managers collect taxes consistent with the scale and the level of production and business management of the facility.
In collaboration with the Fisheries Agency in managing and licensing business, fisheries extraction for Windows-level basis.
Notice the taxes payable, tax number and term of payment for the tax payers in January every year, including taxes, tax article subjects resources, sales tax, income tax ...
2. tax procedure: tax article subjects in the first year; resource taxes, revenue, interest filed periodically, the deadline prescribed by the tax authorities.
The basis of fisheries exploitation of business registration and registration of local tax would then have to complete tax procedures in local tax agencies. The filing procedure as follows: a) the extraction tax base, the revenue resources, interest under the Declaration: tax payers by the method declared in the fisheries exploitation activities is very limited. The State's economic base are the stock approach. In the State's economy also apply only to declare method for the large base holds enough reliable bookkeeping. On the other hand with respect to the business of fishing must also coordinate the accounting on the books to stock products in fisheries exploitation.
For the tax base according to the Declaration, in 5 days early, must file a tax of last month for the tax authorities collect taxes directly. Declarations made in 2 copies filed with the tax authorities in the form attached to this circular (form No. 2).
Tax authorities after checking to confirm on the book, setting the tax declarations and tax notice. For the day-to-day business of the Ministry of Finance has specified the tax, to the tenor filed the prescribed by the tax authorities, the proactive basis working paper paid by cash or transfer filed into State budget does not need the signature of tax authorities. Therefore, based on the declarations checked, tax notices must specify this period incurred tax amount, the number was temporarily, the number of States before missing (or surplus), the total tax details each type of tax (resources, revenue, interest, ...) and the deadline.
The base announcement of tax authorities, slow for no longer than 15 days from the date of notification, the facility must submit the working paper money, sufficient tax to the State budget in the Treasury (or Bank) where the basis of open account transactions. The paper paid to record the details of each type of tax-accordance with total tax payable in accordance with the provisions of the State budget contents.
b) tax base according to the equity method amount: on the basis of the number of securities, securities for each type of tax base have made thoughtful process of democratic, public ... Tax authorities reported the number of securities, tax rates, tax rates, tax filing to file (on the basis of the details of each tax type) and term of payment to the taxpayer.
To term, based on the notification of tax authorities, taxpayers filed enough tax to the State budget in the Treasury (or Bank). Special case, the tax authorities can organize directly collect taxes or collect credentials, and submitted to the Treasury at the end of the day or periodically under the provisions agreed between the tax authorities and the State Treasury. When collecting taxes, tax receipts are recorded 3 inter: inter 1 submitted to the tax authorities, 2 delivered to the taxpayer, 3 stalks in receipts.
Tax notices and tax receipts must be recorded details of each tax filing tax amount match the total tax already paid in accordance with the contents of the State budget.
3. check, payment and tax: a) check tax: the tax inspection seized a key part in the content management mode in the base, afford sewing at all tax services on a regular basis.
Check the register of tax driven Executive institutions signing the right content and additional regulations period timely registration of registered targets when there is a change, especially change of fishing craft, HP ships, labour etc. to have the basis of determining the correct monitor revenues, lost about prevention.
Check the implementation modes of accounting books levels consistent with State regulations for each of the economic sectors, in accordance with the scale of the business enterprise tax authority instructions, particularly focusing on the accounting work inspection certificate from the books with practical activities.
Check the implementation of tax declaration mode (for State companies made the submission, the monthly Declaration and pay tax according to the notice of tax authorities; for State households make stock tax according to the notice of tax authorities), check the filed late tax penalties.
In collaboration with the Fisheries Agency, border police at the checkpoint to check the implementation of the procedures necessary when practice, employment tax obligations through the Windows registry, shared exploitation of fisheries, the certificate from the tax receipts.
The results of the tests detect the violations that need to be processed must be founded thereon, and decides to handle the law, consistent with the powers of each type of tax officers have rules.
b) payment and settlement currency lodging tax: The basis of exploitation of fisheries must pay and collect tax settlement in the following cases: The tax base according to the Declaration, the monthly taxes temporarily, off a year when business settlement, or when there are changes to the Organization as : merger, Division, dissolution, to payment of the tax according to the time specified by the tax authorities, at the latest 45 days after the end of the year or crop exploitation according to the model of tax authorities, and slow for no longer than 15 days after the settlement to be paid enough tax number is missing. If you have overpaid shall be deducted from the transfer tax of the months following disengagement, or be charged.
The tax base according to the equity method, the principle of the tax previously remitted each period according to the regulations of the tax authorities and not settled.

Due to the particularity of the mining industry in fisheries, although securities and pay tax at the residence of the household registry, registered business but when seasonal trades in the local fishing grounds to exploit the case to submit the resource tax in place, so when returning to the residence of local tax offices will be paid back with tax resources tax resources filed in other localities.
To be paid before the resource tax already paid in other localities, the procedure as follows: the base making declarations of taxes already paid resources in the form of other local tax authorities specify: time, location, number of mining resource tax was filed, accompanied by a receipt issued by the tax authorities tax sent to the tax authorities the level sent to the tax authorities where to register tax agencies tax after checking declarations and tax receipts, confirmed in the Declaration submitted to tax basis, stating the full name of the agency heads and review tax stamp.
Retention of declarations as a certificate from the tax collectors, returned to base on local tax receipts where the fisheries school.
Reduce tax resources were collected coincide on the tax base in the period to come, or procedures for macular degeneration foundations.
The case of the resource tax collected at the place of registration tax is less than the tax already paid where there is exploitation of fishing grounds, the tax reduction is only obtained at the place of registration, and to review the tax level for the stock base, need to adjust the level of the stocks for the actual survey.
 
IV-The TAX REDUCTION, EXEMPTION and tax exemptions for the basis of exploitation of fisheries carried out under the provisions of Article 18 of law sales tax, income tax law, article 21, article 12 Ordinances of tax resources and the detailed provisions in the Decree No. 351-353-number HĐBT, Chief HĐBộ and the number 06-HĐBT of the Council of Ministers , namely: low income base under 50,000 VND/person, shall be exempt from turnover tax and income tax.
Damage caused by the disaster shows the title from 20-50% are considering reducing tax revenue, resources, interest according to the corresponding ratio. If over 50% damage and damage to property, capital funds, etc. It may be considering filing sales tax, resources and revenues.
Return to back reinvested income tax reduction. The reduced tax rate by the ratio of the amount of money spent on re investment by source of profit compared to taxable income in the year, but reduced levels must not exceed 50% of the tax payable for the year.
For State-own fishing if that income tax upon the profits remaining that does not guarantee a minimum to extract 2 Reward Fund and welfare under the provisions of the Council of Ministers is considering lowering income taxes; or are considering reducing the resource tax rates must not exceed 50% of the tax payable in the first year, not more than 40% in the second year, not more than 30% in the third year since the year began.
The Finance Ministry authorized to tax the province, city, municipal district considering tax exemption decision for mining facilities subject to the fisheries are tax exemptions in accordance with the tax law, tax regulations and ordinances must report to the Ministry of Finance (tax administration) before 15 days from the date of the decision.
The procedure of review tax exemptions as follows: to base tax exemptions must have application specific explanation please send exemption causes direct tax revenue agency according to the form of the tax authorities.
The tax authorities have to check, verify and comments proposed solutions in writing, attached the base's proposal, submitted to the tax authorities.
The tax Department, the city, the district, after receiving full and correct records of procedures by the tax Bureau, to examine, consider, decide in writing sent to the Agency directly collect taxes, at the same time inform the basis apply exemptions results were resolved. The review and decided the tax reduction done annually or every season.
 
V-TAX MANAGEMENT MEASURES To ensure proper enforcement of tax laws, ordinances of tax for mining activities fisheries, tax authorities need to implement management measures mode taxes: 1. Regularly organizing propaganda in any form worldwide to the level departments and individual fishermen, in order to make people understand the State's tax policy, voluntary citizen service done right.
2. Actively enlist the leaders of the people's Committee of the levels, by drafting the work programme, the specific management measures, the recommendations for local in the work of steering the combine, measures the specific processing bottlenecks, ensure the direction of focusing system for coordinating closely with other related disciplines : fisheries, public security, border defense, finance, pricing etc. to perform.
a registered organization) took the whole households (base) into the extraction of local fishery, on the basis of the guidelines for the Declaration for tax registration household according to the form prescribed, carry classified according to article subjects, on household household roster in the correct code for each component of the economy. Granting tax exemption to those households in an exemption.
b) Organization investigate the actual mining capacity of each on the basis of the norms: the first Number means, total HP (kW) of the media, the actual productivity and product type of each media type each of the professions (typical investigation caught the exploitation of each object type of the same media type , the same horsepower, caught and exploited the same fishing grounds, and the weather service the same...), the fisheries resource in each fishing season service etc.
c) in collaboration with the Fisheries Agency, the public security border defense make ccs work as follows: the tax authorities to the base for tax registration certificate, Windows exploit fisheries according to the unified model by the Ministry of finance regulations, guide the open bookkeeping, invoices and sales due to The financial issue.
The fisheries agency business registration license.
Public security border control and allow boats to sea practice.
Recommended local committees to establish checkpoints, including: public security, fisheries, taxation, border to check the observance of the management mode of exploitation of fisheries and management of tax revenue.
d) organized with the tax payers, through which common tax policy guidelines. The average Democratic Organization Conference on the number of securities, tax value, tax rate, tax ... On the basis of the orientation was the investigation of the typical base base identified and inferred for the basis of the same type.
3. Classification of aquatic extraction facility identified in particular: The base is eligible to make tax declaration method (very limited).
The tax base according to the equity method.
The classification of mining establishments to apply the method of collecting the tax, on the one hand depends on the scale of business premises, on the other hand are counted up to the level of ability of tax officers, ensures the management of tax revenue, against the best is lost.
4. tax management, organizations must focus the qualified personnel and good qualities in charge of the Department in key institutions, have just deployed forces afford local activities: steering the right business processes collect taxes from holding households, held for tax registration classification of households, established roster tax base, tax declaration, the Organization governing the stock level, typical tax renovation work, management split the parts of each stitch to test mutual monitoring.

To perform the test, pay taxes regularly and periodically for the tax payers and tax officials, ensure implementation of tax policy and lost against the State budget.
5. Tax for mining activities of fisheries by the tax authorities directly, or may be delegated to other bodies in the case of need, due to the tax Department, the city, the district regulations.
6. To ensure the conditions for the exploitation of fisheries, tax revenue tax is 5% charge procedure on total tax collected for the Organization of the combined tax revenue as remuneration for the Agency to receive the credentials and the combined force branches (aquaculture , public security border defense, the town Committee, etc.).
General Directorate of taxes the Ministry issued, distribution management mode, using the procedure are extracted in the right mode.
 
VI-IMPLEMENTATION 1. Organizations and individuals exploiting fisheries to make the laws and ordinances of tax guidance and detailed provisions of this circular. All about tax policy violations will be sanctioned under the provisions of the law on turnover tax, Tax Law and ordinances of tax resources.
2. The Ministry of finance will coordinate with the Ministry of fisheries research the Ministerial Council abolished the mode due to the local regulations in addition to the laws and ordinances of tax were Congress, the State Council promulgated.
3. The tax authorities of the levels have a responsibility to work closely with the Fisheries Agency, constitutional common guide fisheries mining facilities implemented by the rules-Tax Ordinance and detailed provisions of this circular.
In the process, if there are difficulties and obstacles need timely reflection about the Finance Ministry (General Directorate of taxes) to study the resolution.
4. This circular effect since the date of signing, the previous text contrary to this circular are repealed.
Attached to this circular contains the rules for tax registration form, tax declaration form, tax payment declaration form resources, tax reduction application, sample exploit fisheries.
 
MODEL NO. 1 of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness on Hanoi. month ... year 199 TAX REGISTRATION FORM the name basis harness ...
Name of Director or householder mining facilities.
Harness lines ... the address where the business registration.
Where to open an account. Account number ... mining locations.
Mining license numbers ... on ...
Licensing Agency ...
BUSINESS capital. due to the capital NS ...
Fixed capital ... dd because the capital NS ...
Working capital ... dd because the capital NS ...
The total number of media exploitation ... the ...
Of which: vehicles ... etc.
Total media capacity (CV) ...
The total number of labor ... who ...
Including: outsourced labor.
Start time: exploit the day ... month ... year ...
Mining output expected by 1 year ...
Sales 1 year ...
 
The tax ...
The expected tax rate 1 year ...
Our facility please register tax since the day ... month ... year ... and take responsibility for the statements above are true, accepted responsibility, obligation of the basis of the provisions in the tax law.

Certified by the tax authorities. month.. year (stamp) comments received the CB's tax base management Director (home) (stamp) MODEL NO. 2 of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness on Hanoi. month ... year 199 TAX DECLARATION, FISHERIES EXPLOITATION. (or quarter) The year ...
(Applicable for the following tax declaration box households)
Mining facility name (or households) ... head office address ...
Where to open an account. Account number ... mining locations.

TT tax norms of the test facility of the tax authorities 1 the number of fisheries exploitation in it: for example:-fish ...-shrimp ...-steel trap ...



 



 



2 sales tax tax 3 tax incurred in period 4 surplus (+) or (-) lack of prior period tax reduction 5 (if decided) 6 of the tax agency 7 tax in the total tax payable (written by) ...



 



 


Assure the document, data on this is real, if not the right basis please bear processed under provisions of laws and ordinances of tax.

 



 



Day.. month.. year..



Browser confirmation of Heads of tax Chief Accounting Officer (signed) Director (or households) tax agency (name, stamp) MODEL NO. 2B of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness STOCK THEREON the NUMBER of FISHERIES EXPLOITING the STOCK TAX to today on ... month ... year ...
In ...
We are: ...
1. Representative offices 2. The fisheries agency representative 3. Representative Ward, town ...
4. fisheries exploitation of householder etc.
After exchanging silver desk agreed number of fisheries exploiting the stock, sales tax calculation and tax to be paid by each household in the year (or quarter) according to the attached statement.
The exploitation of fisheries must comply fully and timely tax according to the notice of the tax authorities.
The minutes were read and unified people sign it below.

Director (home) representative representative representative body (signed) aquatic commune, ward offices (attached 2B) STOCK LIST output, according to a TAX on STOCK ...

Full name address householder trades total capacity means catching Property securities in tax revenue a year (quarterly) total tax payable sign (households) No. 3 SAMPLE of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness day.. month ... year 199 REDUCED FORM (or LONG) Dear TAX.................................................
Fisheries exploitation facility name ... head office address ...
Where to open an account. Account number ... mining locations ... recommended the Agency consider tax reduction (or free of) the tax basis in the month ... year ...
Total tax payable.
Proposed tax reduction (or long) ...
The remaining tax amount payable.
The reason please reduce (or free of) tax ...
The materials explain Please reduce (or long) attached tax include: 1) 2) 3) etc.
Assure the material on here is true, if the tax authorities examine the incorrect detection basis please bear the penalty according to the provisions of the laws and ordinances of tax.

Chief Accountant (or households) (signature) (name stamp) MODEL NO. 4 of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness day.. month ... year 199 TAX PAYMENT DECLARATION: RESOURCES.........................
Dear tax authorities (where subscribed KD): fisheries exploitation facility Name ... head office address ...
Where to open an account. Account number ... Has filed taxes at the place of business registration to the end of the month ... year ... the tax number is ...
From the day ... month ... year ... come on ... month ... year ... to exploit fisheries in ... Has resources tax in the tax agency ... the money is tax receipt ... of ... on ... the tax agency proposed resource tax already paid at the ... to the amount of tax payable after the period of the facility.

Assure data declarations above are true, if not properly will be fined according to the provisions of the tax law.

 



 



 



Day ... month ... year ...



Browse by tax agency heads endorsed the CB's Tax base management accounting Chief (households) (signature, stamp) (signature) (name, stamp) MODEL NO. 5 SAMPLE EXPLOIT FISHERIES A-B BOOK COVER-content: 1. log home general norms 2. The section over the cruise tax and mining exploitation of fisheries certification tax tracking of TT time (days, months, years to come and go) fishing (clearly places the district, province), (you) the amount of tax already paid (bronze) collect taxes receipts (number of days) tax revenue agency tax agency notes : Window width x length = 15 x 21 cm Thick level of 30 pages, numbered from 1 to 30 pages (excluding cover) between pages are stamped by the tax authorities.
ĐP tax Bureau performed in Windows and sold to the mining facility, when used in the right window to register with the tax authorities where the business registration. The tax agency confirmed on Windows, follow the itinerary of tax and mining base./.