Additional circulars circular No. 97/TT-TCT's Ministry of Finance on 30-12-1995 on sales tax for lottery ticket sales agents active xố set up pursuant to Decree No. 96/CP dated 27 December 1995 from the Government detailing the implementation of the law on turnover tax law amendment supplementing a number of articles of the law on turnover tax;
To match the actual organizational structure and operation of the system of ticket sales agent xố xố set today, the Ministry of finance additional instructions circular No. 97/TC/TCT on 30-12-1995 of the Ministry of Finance shall guide the implementation of Decree No. 95/CP dated 27 December 1995 from the Government detailing the implementation of the law on turnover tax law amendment supplementing a number of articles of the law on turnover tax as follows: 1-supplement on 2d point, C section circular No. 97/TC/TCT on 30-12-1995 of the Ministry of finance guide to Declaration, filing of sales tax vendor of lottery tickets as follows: company number xố set is responsible for declaration , filed instead of sales tax calculated on the Commission are entitled to General Agent, agent level I agents, wholesale, lottery tickets (hereinafter referred to as the intermediate agent) directly signed as agent economic lottery ticket sales for the company.
The lottery company based on the rate of ticket sales agent Commission lottery of the Ministry of finance regulations, make a declaration to the local tax Bureau of the headquarters of the agent's Commission rate selling lottery tickets apply locally. The tax Department, the city conducted tests, determine the benefit and commissions are part of sales tax to be paid by the dealer. Monthly xố company of construction made the Declaration, filing sales tax changes for the intermediate agent before payment of commissions.
2-added to point 1, section 1, part D circular No. 97-TC, TCT on 30-12-1995 of the Ministry of finance the following: for the retail, direct agents peddle lottery tickets income (revenues-expenses) from lottery ticket sales rose a monthly average low is just equal to the current minimum wage rate prescribed in clause 1 Article 11, Decree No. 96/C P on 27-12-1995 tax exempt Government revenue.
Private retail outlets have big consumption, Ticket revenue on commissions to sell lottery tickets are entitled to the minimum wage on the current rules, they must submit the prescribed sales tax. In this case the lottery company must still declare, instead filing sales tax for intermediate agents referred to in point 1 of this circular.
The tax Department, centrally thànhphố and lottery companies locally have the responsibility to determine the section entitled Commission for direct retail dealers, peddle lottery tickets in each period to handle tax exemption or tax collectors the right regulatory regime.
3-this circular have effect after 15 days from the date of signing. In the implementation process should be difficult obstacles suggest that timely reflect the units of the Ministry of finance to study the resolution.