CIRCULAR of the MINISTRY of Finance shall guide the implementation of the special consumption tax Law i. SCOPE of SPECIAL CONSUMPTION TAX of 1. Special consumption tax applied equally to all organizations and individuals in the economic component has produced the goods prescribed in article 9 law on special consumption tax on the territory of Vietnam.
For organizations, foreign individuals investing in Vietnam had produced items subject to special consumption tax, sold at the market, Vietnam must also submit special consumption tax.
2. As stipulated in article 2 of the special consumption tax Law, article 2 of Decree No. 352-dated 02-10-1990 of the Council of Ministers shall: a) "each of the goods subject to special consumption tax only taxes consumption especially once" means that one has to bear special consumption tax in production when the circulation on the market are not subject to special consumption tax the second difference.
The direct basis of production when sold those items subject to special consumption taxes only tax special consumption tax which does not have to pay tax on sales of the product were subject to special consumption tax.
For example, wine production base of special consumption tax not remitted sales tax on sales of alcohol sold items. When the liquor switch sewn goods circulation, the basis of alcohol trafficking must not pay tax special consumption tax revenue according to business sector tariff.
b) tax basis the special consumption tax deductible special consumption part of material submitted in previous stitching, special consumption tax when in production, the following processing, if there are enough conditions: 1. this material has to bear special consumption tax;
2. These materials are used as raw materials to produce new product processing, subject to special consumption tax;
3. Have submitted evidence of proven special consumption tax as specified in point C, paragraph 3 of section III of this circular.
The formula deduction as follows: special consumption tax to be paid in the following stitch = the number of goods of consumption tax Unit Price x x tax rate-special consumption tax was filed at the stage of raw materials of products consumed to calculate tax deductions, for the large production facility seasonal ingredients, spread out the many months of the year, you can base on raw material consumption quota for 1 product unit to count excluding special consumption tax was filed at the stage of raw material, last quarter, 6 months or a year will adjust back settlement of taxes deducted according to the fact.
For example, 1 kg of tobacco production is 40 how cigarette filters, special consumption tax by an average of 1 kg of tobacco strands have filed is 1,000, price sold a bag of filter cigarettes is 1,500 special consumption tax, temporarily paid for 40 cover filter cigarettes sold will be : 40 how x 1,500 x 1,000 50%-DD DD = 29,000.
c) Every subject of special consumption tax used to export shall not be subject to special consumption tax. The absence of exports to domestic consumption, shall be subject to special consumption tax. State tax administration will decide not to collect the special consumption tax for each specific case of product exports allowed under the agreement or contract in order, as suggested by the tax Department, the city.
 
II. TAX BASE and SPECIAL CONSUMPTION TAX Under the provisions of article 6, article 7, article 8, the special consumption tax Law: special consumption tax payable = quantity x price of consumption goods taxable goods unit x tax rate 1. Quantity of consumption goods including the amount, the weight of the taxable items out for sale, Exchange, provided the other person or consumer demand for the internal activities of the facility.
For the base does not fulfill the conditions stipulated in article 18 of law on special consumption tax on registration tax declaration, in terms of bookkeeping accounting, do not meet the requirements of the tax authorities about providing the necessary documents related to tax calculation, the tax authorities have the right based on the results of his investigation and reference the opinions of relevant departments to assign tax rates, and output of special consumption tax to be paid.
2. tax Price of taxable items consumed especially actual selling price recorded on the Bill of sale of production facilities, which had a special consumption tax.
For machining, tax price of taxable items consumed especially the wholesale price had the special consumption tax of the same type of goods, or of equivalent items do sell out production facilities.
Production establishments did not have adequate conditions to determine the selling price, the tax rates are average retail price on the market. The average retail price regulation in the market due to tax regulations for the whole province or equivalent level.

When prices rise, down from 20% or more, the Department of taxation to tax rates. Taxation must submit 1 a prescribed tax rates and the tax on the price adjustments Of State tax Bureau.
For Exchange of the goods or the supply of goods production base for consumer demand to internal activities or others, presentation, donation tax price is wholesale price had the special consumption tax of the same kind that the Agency's goods production.
3. The list of items subject to special consumption tax and special consumption tax rates prescribed in article 9 law on special consumption tax, materialized as follows: (has been adjusted back by decision No. 472-NQ/HĐNN8 on 10-9-1991 of the Council of State).
 


Number of TT items the tax rate (%)



1 Smoking-a) tobacco leaves, tobacco strands 20 b) filter cigarettes produced mainly from imported raw materials 50 c) filter cigarettes, produced mainly by raw materials 35 d) cigarettes without filter, 25 2 cigars Wine sorts: a) on the 30o to 40o 50 b) from 40o 40 c) Below 30o , kể cả rượu hoa quả, rượu thuốc



20



3



Bia các loại



50



4



Pháo



70



5



Bài lá



70



6



Vàng mã



70


 
 
III. Registration, TAX DECLARATION and CARGO A-base article 3, article 10, article 11, article 12 and article 13 special consumption tax Law, article 7 of the Decree of the Council of Ministers, the production base of items subject to special consumption tax are responsible to declare the active registration of business with tax authorities directly managed facilities.
1. declare the registration records include: production and business situation according to declarations by the Ministry of Finance tax registration issue (see attached form).
Packing of finished products.
For example, the box of Beer bottles, containers etc.
Formula Declaration produced, the price, the sale price of each type of product.
Business establishments in all economic sectors to produce the items subject to special consumption tax are required to process your registration with tax authorities whether registered before then or not yet registered.
Taxation should the provincial people's Committee or the level specifically plan the deployment of local tax registration along with the Declaration for tax registration according to the law on turnover tax. Declarations are made in 2 copies certified by the tax officer directly managed basis, 1 a save at tax offices, 1 a return to base business kept to prove to have declare tax registration.
When changing the norms was declared the registration, production and business establishments to declare again the target was recorded in the tax agency's tracking window.
Merger, Division, dissolution of the business production facilities must declare to tax authorities directly managed the slowest establishments is 5 days before the merger, Division, dissolution and must pay off the special consumption tax amount payable before the change.
Time held the registration declaration must be completed at the latest not more than 31 days in December 1990 for the production facility of all economic sectors in the country.
After receipt of the registration Declaration, tax authorities should: check the registered declaration documents, collated with the reality of operations, confirmed in the Declaration. For incorrect declaration basis, depending on the extent of mild or severe violations that were processed under the provisions of article 20, paragraph 1 point a law on special consumption tax.
Log Monitor (Windows contacts) for each production facility under the economic component.
Classify business establishments to take measures to manage the currency appropriate for each type of tax base.
2. Hold the bookkeeping, production and business situation: a) production base of items subject to special consumption tax to keep accounting books in accordance with the Ordinance of accounting and statistics of the State Council issued on May 10, 1988, the regime created the certificate from the purchase or sale of service providers collect money according to decision No. 292-CT on November 17, 1988 by the President of the Council of Ministers and the Ministry of Finance Circular No. 58-statistics-TT/L B on December 23, 1988, guiding the implementation of decision No. 292-CT. All business and production base of items subject to special consumption tax must use invoices by Ministry of finance issue. Before your eyes, the Bills because the facility is using is not the Bill of the Ministry of Finance released must be registered at the tax agency to directly manage their tax base.
b) in the case of need, the tax authorities are entitled to require production of business Declaration of: import, export situation, the main raw material inventories;
The situation of the goods produced, manufactured goods, goods transfer, transfer, import, export, inventories of goods.
Purchase vouchers, tax, transport, accounting and the actual raw material warehouse inventory, goods.

Production and business establishments are not secret reasons Institute career to refuse to produce, provide or explain the necessary documents at the request of tax authorities.
Tax authorities are not allowed to reveal secrets for institutions, individuals do not have responsibility for the materials, figures due to production and business establishments provide, except as required by courts or the people's Procuratorate for violation of manufacturing business.
3. procedure for payment and shipping of goods: a) according to article 14, the special consumption tax Law: for industrial goods, special consumption tax due when filing production sales, production out of Exchange, internal activity and consumption.
For outsourcing: outsourcing as base pay tax when paid to put unit work, thus bringing the right machining units with base payment receipt of processing of special consumption tax to be paid before shipping.
b) the management of tax revenue are defined as follows: large manufacturing establishments, there are many products consumed regularly, then the largest incurred tax base must enumerate, special consumption tax when selling, return daily processing, recurring or one time 3-5 days. Tax authorities sent administration officials regularly at the base, and tax procedures to base tax directly to the State Treasury.
For medium production base, the base tax declaration according to the five-day week or 10 days into the State Treasury.
Manufacturing establishments pay tax according to the equity method output periodically filed taxes, 10 days or 20 days or even months. The tax authorities based on the declarations of the base combined with the actual investigation about production capacity as capital, machinery, equipment, tools of production, number of employees, the ability to use natural raw materials and the consumption of each type of unit for products, product quality , market, prices etc. to determine the tax rates of the stocks. The stock of each tax rates fixed base must be established thereon, have newsletter of production base and signed by leaders of direct tax authority before the establishment of the window tax, release announcements.
Direct agency tax management specifies the time limit for each tax base.
For leaf tobacco, cigarettes, tobacco, fibers in d: for organizations and people for the purchase of raw materials for the production of wastewater, the tax authorities will charge tax, release announcements of special consumption tax for the base currency purchase to submit directly to the State Treasury.
The base case production of direct sales to consumers, the tax authorities based on the yield and price of consumption tax and the release announcements for the manufacturing tax on the Treasury.
To actively grasp the source currency, annual local tax agencies should coordinate with the relevant sectors (agriculture, statistics ...) full statistics of area, yield, production of agricultural goods, tobacco, leaf tobacco, fiber crop consumed in each region, the sale prices to organize the management of tax revenue. In the region of production, the tax agency to elections officials have deep expertise on special consumption taxes directly managed, in places of production dispersed individuals assigned to tax officers free of tax management.
c) goods transported on the road must have one of the following: enclosed paper tax receipts;
Paper transported goods has filed taxes or sales invoices registered in tax authorities;
Paper transport goods not yet consumed, yet the special consumption tax by the tax authorities for the level of goods transferred from warehouse to another warehouse in the same facility.
Paper transport are granted when the taxpayer has filed enough of special consumption tax, but the amount of goods transported are divided into several times, the tax authorities based on the certificate from the tax collectors to granting transported under each shipping for objects that transport goods certificate from the unity of the Ministry of Finance released.
d) Every subject of special consumption tax reserves in the warehouse, the stores must have submitted proof of special consumption tax as the tax receipts, or invoice.
B-the duties and powers of the tax agency.
According to article 17, article 18 of law on special consumption tax, duties and powers of the tax authorities of the levels are defined as follows: 1. the Department of taxation: a tax valuation) for each of the items subject to special consumption tax for the base case production does not have adequate conditions to determine the sale price;
b) implement strictly the point specified in article 17 of law on special consumption tax for the provincial level or equivalent tax management directly.
c) Guide, steer, tax Bureau inspection district or equivalent level of enforcement of the rules, the text of the guidance law on special consumption tax, the working mode of management measures, special consumption tax.
d) resolve complaints, handled violated the law on special consumption tax jurisdiction.
2. the tax Bureau: a) implement strictly the point specified in article 17 the special consumption tax Law with respect to the facility in an special consumption tax within the management of the units as specified;
b) organization investigating the production, consumption, determines the sales tax calculation with respect to the basis apply according to the method of collecting the securities;

c) held the check, control in the production and circulation of the stitch for items subject to special consumption tax, tax collection methods decided upon declaration or according to securities the yield for each facility, each of the items.
d) directing, inspecting the implementation of management measures in manufacturing facilities and certification books, papers for business and production base register, Declaration;
h) resolve complaints, handled violated the law on special consumption tax jurisdiction.
 
IV. TAX BREAKS, SPECIAL CONSUMPTION TAX EXEMPTION Under article 19 of law on special consumption tax, the tax breaks, special consumption tax exemption applies only to the base case production of items in an special consumption tax difficulties due to natural disasters, accidents, unexpected enemy, affecting production and business activities. Reduced levels of tax, the tax is calculated by the ratio of the value of the damage than taxable revenue.
The Finance Minister decided the tax breaks, special consumption tax free for each specific case according to the profile of the damaged facility and the proposal of the tax Department, the city, the district directly.
 
V. PROCESSING Of VIOLATION 1. Article 20 special consumption tax Law has regulated the level of violation processing business establishment: a) does not make rules about disclosure of registration, establishment of bookkeeping, invoices and vouchers kept saying in articles 10, 11, 12, 13, 14 and 15 of the law on special consumption tax on acts of perjury , tax evasion; about slow tax filing or fine; about tax delays, forfeit.
In every case of violation of rules are processed differently depending on the degree of light or heavy. Therefore the tax authorities need to analyze carefully each case of violation to have decided to ensure the appropriate handling of handling both education, just economic in nature. Record each service breach must have full records of specific cases arise enough base to determine the nature and level of violation of the Act, tax evasion, illicit tax procedures; first infringement or repeated new violations, the extenuating circumstances, aggravating ... On the basis of which the decision to form, the proper punishment.
Under article 7 the Ordinance sanctioning administrative violations by the State Council promulgated on 30-11-1989: details can include the case of the breach prevented alleviate the harmful effects of the infringement; violation of the conditions that were mental agitation caused by unlawful acts of others; due to the potential infringement of awareness is limited; violates because of objective circumstances particularly difficult.
The aggravation include organised violations; repeat infringers or re-offending, toll violations; instigated, enticing a minor violation; advantage of the prerogatives, powers or the circumstances of disaster, disease, flamboyantly enemy strike; After the violation was behaving evade, hide administrative violations.
Do not handle on the rules of disclosure, registration, set up bookkeeping and send invoice vouchers; mild or severe depending on the extent to which were warned or fined up to 1.000.000 VND (1).
About warning: direct base officials are right to warn the business base in case of violation the first time do not yet fully grasp the principles, regime.
About fine: article 20 special consumption tax Law Regulation the authority treated as follows: head tax stations be fined up to 100,000 VND (2) apply in the case of new business base for the first violation and no clear expression of tax evasion.
District tax Bureau heads or equivalent are fined up to 1.000.000 VND ... Apply in cases of more severe offense level case on more or less.
Handling of acts of perjury, tax evasion: in addition to file enough of special consumption tax under the provisions of the law also punished from 1 to 3 times the number of the tax period under general principles is the first infringement: penalty 1 times tax; 2nd infringement: penalty 2 times; third offense: a fine three times. In case of violation have heavy situations (organized; the level of pirated time large, sophisticated tax avoidance behavior ...) then right in first violation can also be fined up to 2-3 times the number of pirated time tax. According to article 21, the special consumption tax Law, the tax Bureau heads of the district or equivalent level was penalised 1 times tax; provincial level or equivalent to 3 times the penalty tax. District tax Bureau to carefully report cases of aggravating attached thereon to the tax authorities on the supply base is considered the appropriate tax rates decision.
The handling of the case filed taxes or fines for delay: in addition to sufficient amounts of the fines under the provisions of the Act, every day a slow penalty 0.5% also filed (five per thousand) the amount filed slowly. In principle, all cases filed with slow money tax, fines are fined under this provision and no consideration of mitigating or aggravating. However, when processed for cases filed slowly also need to consider more caused deliberately filed slowly or really difficult (due to too much capital squatter, large fines, tax amount) to the magnet posing on time and help the basis of payment are money order to condition tax , forfeit.

The handling of the case work pay tax, fine: been bothering tax, filed the case late tax fines, filing deadlines prescribed by the tax authorities on 30 October.
About the form processing to extract money organization at the Bank to pay tax, the tax authorities should forfeit: build close relationships with the Bank and the State Bank to grasp the amount available in your account, the number of deposits in the Bank; with the enclosed tax notification text suggest the Bank cite the amount of basis in the Bank to pay tax, fine. Under the provisions in article 19 the law on special consumption tax, the banking agencies are responsible for implementing the priority mode to extract tax, paid the fine on the tax account of the State budget at the Treasury.
Form handling the custody of goods, exhibits to ensure enough tax money, fine: The custody of goods, exhibits often cause many of the complexities of defining the quality of goods, exhibits were kept and preserved. Therefore this form applies only for some special cases, if not the custody of goods, exhibits are not obtained standing debt.
According to paragraph 3 article 21 the special consumption tax Law, the tax agency heads directly manage business establishments apply measures dealt with on this. Therefore, in all cases the custody of goods and exhibits must be decided in writing by the tax agency heads directly manages the facility and must be delivered to a business establishment. When making custody decisions, goods, exhibits must have the minutes stating the quantity, the quality of the actual goods, exhibits the custody (including status details of the exhibits). In case of need to seal it must proceed immediately in front of the owners or representatives of business establishments. Goods, exhibits the custody must deliver between tax officials, requires careful examination and preservation must be responsible if the μtorrent, damage, or loss.
About form processing "levy of property" under the provisions of the law to ensure that tax money, lack of fines: paragraph 3, article 31 Ordinances sanctioning administrative violations stipulates: within 5 days from the date of the decision to effect processor that litigants not being enforced voluntarily comply.
In article 32 Ordinances sanctioning administrative violations stipulates "levy of property for auction" is one of the measures to comply the decision sanctioning administrative violations and "competent State Agency sanctions have the task to organize the administrative coercion for individuals , the organization sanctioned administrative offense if they didn't voluntarily enforce its sanctions decision. The people's police force has the responsibility to enforce coercive administrative decisions of the Committee in the same people's level and in cooperation with the State authorities had decided to sanction and organize the administrative coercion when requested ". Case should handle the levy of property, tax authorities to report people's Committee opinion at the same level, and tax authorities, have tight coordination with public security, procuratorate, ... under the direction of the local people's Committee to ensure the implementation of adjustment true, the law.
b) personal tax evasion in large quantities or has been handled politically but also violating or tax evasion with very large numbers or guilty of other serious cases being prejudice criminal responsibility according to the provisions of article 169 of the criminal code.
Under article 30 Ordinances penalizing administrative violations, when considering the offense showed signs of crime, tax authorities transferred the records to the competent agency settled on prejudice criminal liability.
2. Article 22 of the special consumption tax Law stipulates measures for handling individuals obstructing or incited others to obstruct the implementation of the law on special consumption tax, or obstructing the investigation and handling of the service in violation of this Law, the custom light levels or heavy administrative or sanctioned prejudice criminal liability under the law.
a) Under article 11 Ordinances sanctioning administrative violations, the form of treatment of administrative sanctions including warnings, fines, deprived of the right to use license (license, business license or other license types); confiscated exhibits, means of offense.
Article 13 Ordinances penalizing administrative violations stipulates forms of warning are applicable to individuals made small administrative infringement, breach first have extenuating circumstances.
Article 14 Ordinances sanctioning administrative violations regulates shape: a fine of 1,000 to 20,000 Dong Dong for individuals, organizations perform administrative violations are simple in nature, obviously, not to cause damage or cause major damage to property, if the breach or re-offending, then a fine from 20,000 to 50,000 dong.
A fine from 20,000 to 50,000 Dong Dong for administrative violations do not belong to the above case.
In the field of tax infringement etc. There are aggravating, it can impose a fine on the 500,000 VND.
b) according to article 17 Ordinance on sanctioning administrative violations, authorized sanctions for tax officers are as follows: tax officials are on duty be caution, a fine of up to 20,000. The fine of 20,000 to 50,000 contract from the contracts by direct heads of tax officials decided.

Head of tax applied to all forms of punishment and other coercive measures and fined up to 200,000 VND.
Under article 20 the Ordinance violated the administrative sanctions in case of administrative sanction in the form of simple cautions, fines up to 20,000 dong, the authority sanctioned the decision to a penalty on the spot. The person fined must pay money and get receipts.
According to article 21 Ordinance sanctioning administrative violations, tenses when there are administrative violations, State authorities, who have jurisdiction to sanction must promptly set the minutes with full content unless sanctioned by a simple procedure.
Case should prejudice criminal liability shall comply with point b, item (1) above.
3. Article 23 of the law on special consumption tax form processing rules for tax officers, other individuals taking advantage of a position of authority, misappropriation, embezzlement of special consumption tax, cover the genus special consumption tax law; deliberate rules of law; the lack of accountability in conducting the special consumption tax Law it must compensate for the entire state tax number had misappropriated, embezzled and customize the degree of offense that was disciplined, the administrative sanction or prejudice to criminal responsibility.
On the administrative sanction or prejudice the responsibilities imposed under the instructions in point a, and b, item 2). Tax officials in case the own lack of responsibility or deliberately handled wrong, cause damage to the taxpayer or the person who dealt with the right to compensation for victims, to consider further the cause of violations: for the purpose of service or benefit because not understand the principles, the mode ... to work to resolve satisfactorily.
4. Article 20 and article 21 the special consumption tax Law already regulates the levels of maximum fines and punishments for each authority level. So before processing the need identified violations are handled according to the provisions of law and competent handling of each level, avoiding the disposal exceeds the penalty and the authority of each level.
 
VI. CLAIMS And TIME LIMITS 1. Article 25 special consumption tax Law rule complaints for individual organizations to see the enforcement of the law on special consumption tax is not correct.
The complaint must be submitted to tax authorities issued the order currency or processing decisions within 30 days from the date of the order or the decision process. While pending the complainant must submit sufficient and timely tax amount, the fines were announced. The Agency received a complaint is reviewed, resolved within 15 days from the date of the application. For complex cases, it takes a lot of time investigating to verify, it should report back for litigants to know and time to resolve the latest nor too 30 days of receipt of the application.
After reviewing the complaint, the Agency resolved the complaint to be decided with one of the following: do not change the decision before processing;
Change forms, levels, handling measures;
Cancel the decision process and the handling of the front suspension.
In case of change or cancel the decision dealt before, may have decided to compensate, reimburse direct damages (if any). If the victim does not agree with the decision of compensation, reimbursement, they can ask the Court to resolve by civil proceedings.
2. Under article 26 of the law on special consumption tax, if the complainant does not agree with the Agency's decisions receipt of taxes, fines or too time limit of 30 days that have not been resolved, the complainant has the right to appeal to the superior tax authorities directly of the agency receiving the application. Authority to resolve the complaint are prescribed as follows: head of the tax Bureau District or equivalent review addressed complaints about the decision of the Chief fines or tax rates tax stations.
The tax Bureau Chief or Chief level equivalent to address complaints about the level of taxes or fines decision of the head of the tax Bureau District or equivalent level.
If there is a complaint, the Minister of finance review the decision.
In the process of considering the resolution of the complaint, the tax agency level on the reference document analysis and opinion of the tax authorities to the resolution to be objective, just, by the rules.
Article 27 special consumption tax Law provisions: tax authorities to recover the tax paid, penalties, turnovers and pay compensation (if any) within 15 days of receipt of the decision of the superior handling.
3. Under article 28 of law on special consumption tax, if the findings and conclusions the perjury, tax evasion or confused about the tax calculation, fine processing; the tax agency has responsibility for collection or retrieval of complete tax amount, incorrect calculation of fines within 3 years from the date the perjury, tax evasion or confused about tax calculation on the handling of tax penalties.
 
VII. IMPLEMENTATION 1. The Ministry of finance allocated responsibility for tax administration and implementation the special consumption tax Law.
The decentralized management, tax collector for the production facility subject to special consumption tax are defined as follows: for State enterprises under central and State enterprises in the management level by provincial tax department or equivalent tax management directly.

For the enterprises of the district or State level and the State production base by the tax Bureau District or equivalent tax management directly.
2. The tax authorities need levels holds the full content of the special consumption tax Law and guidance documents for each tax officer, full common policy, tax regime, business tax measures for each object must pay tax, create all the necessary conditions to this objects accepted tax law , rounding the obligation of citizens.
3. The tax authorities must declare organization, inventory, determine the amount of the goods subject to special consumption tax inventory in the manufacturing facility prior to application of the law on special consumption tax.
 
VIII. ENFORCEMENT PROVISIONS under resolution No. 270B-NQ/HĐNN8 8-8-1990 and resolution No. 278-HĐNN8 28-Aug-1990 of the State Council, Decree No. 352-dated 2 October 1990 of the Council of Ministers, the special consumption tax Law have enforceable since 1-10-1990 for the State's economic base and for State enterprises have made delivery of completed capital , property. Tax authorities should coordinate with the home-run industry in Central and local financial bodies identify production enterprises subject to special consumption tax was made to hand over the completed capital, the property to apply the law on special consumption tax from 01-10-1990, at the same time make the regime on capital and submit basic depreciation according to the current rules. The Organization must guide the tags window on the State of business to 30 October 1990, the account must file the budget not yet filed transition to the fourth quarter of 1990 and organizing inventory goods subject to special consumption tax inventory at manufacturers before applying a new tax law.
For State enterprises have not yet made the transfer is complete, the properties apply currency lodging and sales of current profits but not too slow on 31-12-1990. While not yet applying the law on special consumption tax, the basis is to register using the invoice in tax authorities directly managed. For goods subject to special consumption tax when shipping invoice, necessarily has to be registered at the tax agency.
 
The CONTENT Of The DECLARATION For TAX REGISTRATION 1. Tax registration according to the provisions in clause 1, article 10 the law on turnover tax and special consumption tax Law.
2. the tax Bureau or the Department of taxation directly manage tax collection base business.
3. name of business establishments: cooperative enterprise name ... or store name, store.
4. They, home base business name: Director, Chairman, Chief ... (if it is an economic organization) or home business household (if is a private individual, households).
5. Start time of the activity base business.
6. business forms: State enterprise, the combined Corporation, cooperative, cooperative purchasing, private companies, households, etc.
7. The method of business: production, processing, machining, Assembly, exploitation; cultivating; building contractors or contractors do not have transport, short, long, the North, South; retail, wholesale, dealer, trustee; fixed or mobile; regular or temporary ...
8. place of business: production, sales, service, Head Office ...
9. Bank loans, credit cooperatives, staff Agency, Enterprise, unit ...
10. the base's workers: in or out of the wage fund in payroll, enterprise units; Park Township, cooperatives, family of business households.
11. outsource labor: often, not often.
12. the average sales months of the year to declare for the unit has operations or revenue estimates for new establishments out of business.
13. apply accounting forms: State, collective or private.
14. With regard to economic organizations (State enterprises, collective) home base business sign and seal of economic organization.
(1) was amended by circular No. 43-TC, TCT on 13-8-1991.
(2) was amended by circular No. 43-TC, TCT on 13-8-1991./.