The ministry of finance
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- A table of allocation of the creditable VAT amount of goods and services purchased in the month, made according to form No. 01-4/GTGT provided in this Circular (applicable to taxpayers that allocate the creditable VAT amount of the month according to the proportion (%) of turnover of sold VAT-liable goods and services to the total turnover of goods and services sold in the month); - A declaration of modifications to the creditable input VAT amount of the year, made according to form No. 01-4/GTGT provided in this Circular (applicable to taxpayers that recalculate the creditable VAT amount of the year based on the proportion (%) of turnover of sold VAT-liable goods and services to the total turnover of goods and services sold in the year). Modifications (increase or decrease) to the creditable allocated VAT amount shall be summarized in the VAT return of December.
- A list of VAT amounts already paid for turnover from extra-provincial mobile construction, installation or goods sale, made according to form No. 01-5/GTGT provided in this Circular. c/ In case a taxpayer paying VAT by the credit method has investment projects under construction in the province or city in which it is headquartered, it shall make separate tax declaration dossiers for these investment projects and clear the VAT amount of goods and services purchased for these investment projects against the VAT amount of ongoing production and business operations. After being cleared, if the remaining VAT amount of goods and services purchased for investment projects is VND 200 million or more, such VAT amount shall be refunded to investment projects. In case a taxpayer has investment projects in provinces or cities other than the locality in which it is headquartered and these projects are under construction, have not yet been put into operation and have no business registration and tax registration, the taxpayer shall make separate tax declaration dossiers for these projects and submit these dossiers to the tax agency directly managing the head office. If the VAT amount of goods and services purchased for those investment projects is VND 200 million or more, it shall be refunded to investment projects. In case the taxpayer has issued decisions to establish project management units in provinces or cities other than the locality in which it is headquartered to manage, on its behalf, one or several investment projects in different localities, these project management units may make and send separate tax declaration dossiers to tax agencies of the localities in which they have made tax registration on the condition that they have their own seals according to law, keep accounting books and documents according to the accounting law, have bank deposit accounts and have made tax registration and been granted subsidiary tax identification numbers. Particularly, business establishments conducting the cost accounting for all subsidiaries and having investment projects, including those in provinces or cities in which they are headquartered and those in other provinces or cities, shall make separate tax declaration dossiers for investment projects and clear the VAT amount of goods and services purchased for investment projects against the VAT amount of ongoing production and business operations. After being cleared, if the remaining VAT amount of goods and services purchased for investment projects is VND 200 million or more, such VAT amount shall be refunded to investment projects. Cases which are agreed by the Prime Minister or assigned to the Ministry of Finance for guidance shall comply with separate guidance of competent agencies.
A dossier of monthly declaration of VAT for investment projects comprises: - A VAT return for the investment project, made according to form No. 02/GTGT provided in this Circular. - A list of invoices and vouchers of purchased goods and services, made according to form No. 01-2/GTGT provided in this Circular. 4. Declaration of VAT calculated directly on the added value: a/ Business households and individuals and taxpayers trading in gold, silver, gems or foreign currencies and keeping adequate purchase and sale invoices for determination of the added value may declare VAT tax calculated directly on the added value. b/ Dossiers of monthly declaration of VAT calculated directly on the added value are the VAT returns made according to form No. 03/GTGT provided in this Circular. Taxpayers may not carry forward the negative added value to the tax period of the subsequent month. 5. Declaration of VAT calculated directly on turnover: a/ Business households, individuals and organizations that keep adequate invoices and vouchers of goods sold or services provided but do not have adequate purchase invoices and vouchers of input goods or services and, therefore, cannot determine the added value in the period may declare VAT calculated directly on turnover. b/ Dossiers of monthly declaration of VAT calculated directly on turnover are VAT returns made according to form No. 04/GTGT provided in this Circular. c/ Dossiers of VAT declaration for each time of arising a tax obligation calculated directly on turnover are VAT returns made according to form No. 04/GTGT provided in this Circular. 6. Declaration of VAT for extra-provincial mobile construction, installation or goods sale business operations. a/ Taxpayers engaged in extra-provincial mobile construction, installation or goods sale business operations shall declare VAT temporarily calculated at the rate of 2% (for goods and services subject to the VAT rate of 10%) or 1% (for goods and services subject to the VAT rate of 5%) of VATexclusive goods and service turnover. Tax declaration shall be made with district-level Tax Departments of localities in which business operations are conducted or goods are sold.
b/ Dossiers of VAT declaration for extra-provincial mobile construction, installation or goods sale business operations are value-added tax returns, made according to form No. 06/GTGT provided in this Circular. c/ Dossiers of VAT declaration for extra-provincial mobile construction, installation or goods sale business operations shall be submitted for each time of earning turnover. If tax declaration dossiers need to be submitted many times in a month, taxpayers may register for monthly submission of dossiers with district-level Tax Departments to which tax declaration dossiers are submitted.
VAT amounts paid for such turnover in tax declaration dossiers submitted at their head offices. The tax amount (according to tax receipts) paid for turnover from extra-provincial mobile construction, installation or goods sale shall be cleared against the payable VAT amount according to taxpayers’ VAT return to be submitted at their head offices. 7. Change of applied VAT calculation methods. a/ Cases of change of applied VAT calculation methods Taxpayers currently applying the method of calculating VAT directly on the added value and satisfying all the conditions for application of the credit method specified at Point a, Clause 3 of this Article may send written requests, made according to form No. 06/GTGT provided in this Circular, to their managing tax agencies for permission to apply the credit method. Taxpayers currently applying the method of calculating VAT directly on turnover and satisfying all the conditions for application of the method of calculating VAT directly on the added value specified at Point a, Clause 4 of this Article may send written requests, made according to form No. 06/GTGT provided in this Circular, to their managing tax agencies for permission to apply the method of calculating VAT directly on the added value. b/ Within 10 working days after receiving taxpayers’ written requests for change of VAT calculation methods, tax agencies shall check and reply in writing to taxpayers on approval or disapproval of taxpayers’ requests. Taxpayers may change their tax calculation methods only after obtaining tax agencies’ approval. c/ If taxpayers that have changed, with tax agencies’ approval, from the direct tax calculation method to the credit method or from the method of
calculating tax directly on turnover to the method of calculating tax directly on the added value fail to maintain the required conditions in the course of application, their managing tax agencies shall apply the method of tax assessment and issue notices requiring them to apply an appropriate tax calculation method.
sell or purchase goods or services at prices set by their principals for commissions are not required to declare VAT on goods and service they sell or purchase but shall declare VAT on agency commission. Input and output invoices of sold and purchased goods and services shall be declared in a list according to form No. 01-1/GTGT or No. 01-2/GTGT; summarized figures on sold and purchased goods and services declared in these 2 forms may not used as a basis for making VAT returns. - Taxpayers acting as agents in various forms shall declare VAT on goods or services sold or goods purchased and VAT on agency commissions. - Taxpayers acting as ticket sale agents for post and telecommunications services, lottery tickets, airfares, car, train or ship fares that sell these services or fares at prices set by their principals for commissions; international transportation agents; agents of air and marine services subject to the VAT rate of 0%; and insurance agents are not required to declare VAT on turnover from goods or services sold and agency commissions. - Taxpayers acting as sale agents for goods or services not liable to VAT are not required to declare VAT on turnover from those goods or services and agency commissions. b/ Transport enterprises shall submit dossiers of declaration of VAT on transport business operations to their managing tax agencies. c/ Taxpayers that calculate tax by the tax credit method and trade in gold, silver, gems and foreign currencies shall make VAT declaration as follows: - For operations of dealing in goods or services on which tax is calculated by the credit method, taxpayers shall make tax declaration dossiers under Clause 3 of this Article. - For operations of trading in gold, silver, gems and foreign currencies, taxpayers shall make tax declaration dossiers under Clause 4 or 5 of this Article.
d/ Taxpayers that provide financial leasing services are not required to submit VAT returns for these services but shall submit only lists of invoices of sold goods and services and lists of invoices of purchased goods and services, made according to forms No. 01-1/GTGT and No. 012/GTGT provided in this Circular, with the item of VAT on purchased goods or services filled in with the VAT amount of leased assets in conformity with the added value invoices made for turnover of financial leasing services in the period. Taxpayers shall submit tax declaration dossiers for their assets financially hired and purchased by other units. e/ Tax declaration by taxpayers undertaking entrusted import or export of goods:
sale turnover may be declared in a total amount instead of amounts stated in separate invoices. - For goods and services purchased in small quantities, general lists of different groups of goods or services subject to the same tax rate may be made instead of detailed listing according to separate invoices. - For banking service establishments with subsidiaries located in the same locality, these subsidiaries shall make lists of purchased or sold goods and services for keeping at the head offices. When making general lists of purchased or sold goods and services, head offices shall sum up only aggregate figures on lists made by subsidiaries. 9. In case a business establishment authorizes a third party to make invoices for the sale of goods or services, the authorized party is not required to declare VAT on turnover from goods and service sale for which it is authorized to make invoices. Business establishments that
authorize the making of invoices shall declare VAT on turnover from goods and service sale for which the making of invoices has been authorized to a third party. 10. Declaration of VAT for determination of payable VAT amounts by the presumption method complies with Article 19 of this Circular. 11. Declaration of VAT for ODA-funded projects, humanitarian aid entities and entities eligible for diplomatic immunities: a/ Owners of projects funded with non-refundable ODA, offices of ODAfunded projects and Vietnam-based organizations using humanitarian aid that are eligible for VAT refund and entities eligible for diplomatic immunities are not required to make monthly VAT declaration. b/ Owners of ODA-funded projects ineligible for VAT shall make monthly VAT returns according to form No. 01/GTGT provided in this Circular and send them to the tax agencies directly managing their projects. c/ Foreign contractors implementing ODA-funded projects eligible for VAT refund shall make monthly VAT returns according to form No. 01/GTGT provided in this Circular and send them to the tax agencies of the localities in which the projects are implemented. Article 11. Declaration of enterprise income tax (EIT) 1. Responsibility to submit EIT declaration dossiers to tax agencies: a/ Taxpayers shall submit EIT declaration dossiers to tax agencies directly managing them; b/ If taxpayers have independent cost-accounting subsidiaries, these subsidiaries shall submit dossiers of declaration of IT arising at these subsidiaries to tax agencies directly managing them; c/ If taxpayers have dependent cost-accounting subsidiaries, these subsidiaries are not required to submit EIT declaration dossiers. When submitting EIT declaration dossiers, taxpayers shall make common declarations, covering also tax amounts arising at their subsidiaries, at their head offices; d/ If taxpayers have dependent cost-accounting production establishments (including processing and assembly establishments) which are located in provinces or cities other than the localities in which taxpayers are headquartered, when submitting EIT declaration dossiers, taxpayers shall make common declarations for tax amounts arising at their head offices and their dependent cost-accounting production establishments; e/ For economic groups and corporations that have dependent costaccounting member units, if these member units can account their
turnovers, expenditures and taxable incomes, they shall declare and pay EIT to their managing tax agencies. f/ If member units conduct business operations different from common business lines of groups or corporations and can separately account incomes from these business operaions, they shall declare EIT to their managing tax agencies. When it is necessary to make tax declaration at variance with the guidance of this Point, economic groups and corporations shall report it to the Ministry of Finance for separate guidance. 2. EIT declaration means declaration of tax temporarily calculated on a quarterly basis, declaration for annual finalization or declaration for finalization up to the time of termination of business operations or contracts, transformation of enterprise ownership or enterprise reorganization. Tax declaration in some specific cases shall be made as follows: - Declaration of EIT for each time of generation of income, applicable to real estate transfer activities; - Declaration of EIT for each time of generation of income, applicable to foreign organizations conducting business in Vietnam or earning income in Vietnam (referred to as foreign contractors) that do not operate under the Investment Law or the Enterprise Law and earn income from capital transfer activities. - Declaration of EIT calculated according to the proportion of income to goods and service sale turnovers, applicable to non-business units trading in goods or providing services which are liable to EIT and able to account turnovers but are unable to account and determine expenses and incomes from business operations (excluding cases of declaration of EIT temporarily calculated on a quarterly basis for taxpayers that declare tax according to the proportion of taxable income to turnover). 3. Declaration of EIT temporarily calculated on a quarterly basis: Dossiers of declaration of EIT temporarily calculated on a quarterly basis are quarterly EIT returns, made according to form No. 01A/TNDN provided in this Circular. If taxpayers are unable to declare expenses actually arising in the tax period, they shall use the quarterly EIT return form No. 01B/TNDN provided in this Circular. The basis for calculation of enterprise incomes in a quarter is the preceding year’s proportion of taxable income to turnover. If taxpayers have been examined or inspected by tax agencies and the proportion of taxable income to turnover according to the examination or
inspection results is different from that declared by taxpayers, the tax agencies’ examination or inspection results shall apply. Enterprises may choose either of the 2 forms of declaration of EIT temporarily calculated on a quarterly basis for application throughout a tax year according to form No. 01A/TNDN or 01B/TNDN. Newly established enterprises or loss-making enterprises in the preceding year shall declare EIT temporarily calculated on a quarterly basis according to form No. 01A/TNDN.
+ Annex of EIT amounts already paid abroad and creditable in the tax period, made according to form No. 03-4/TNDN provided in this Circular. + Annex of EIT on real estate transfer activities, made according to form No. 03-5/TNDN provided in this Circular. + Annex of EIT calculation and payment of enterprises having dependent cost-accounting production units in provinces or cities other than the localities in which the head offices are located (if any), made according to form No. 05/TNDN provided in this Circular. + Annex of associated transactions (if any), made according to form No. GCN-01/QLT provided in Appendix 1-GCN/CC to the Ministry of Finance’s Circular No. 66/2010/TT-BTC of April 22, 2010, guiding the determination of market prices in business transactions among associated partners. + Annex of reporting on appropriation and use of the science and technology fund (if any), made according to the form promulgated together with the Ministry of Finance’s Circular No. 15/2011/TT-BTC of February 9, 2011, guiding the setting up, organization, operation, management and use of enterprises’ science and technology development funds. 5. Declaration of EIT on real estate transfer: a/ Enterprises that transfer real estate in the provinces or cities in which they are headquartered shall declare tax at their managing tax agencies (provincial- or district-level Tax Departments). Enterprises that transfer real estate in provinces or cities other than the localities in which they are headquartered shall submit tax declaration dossiers to the provincial-level Tax Departments of the localities in which real estate is transferred or district-level Tax Departments designated by the directors of these provincial-level Tax Departments; Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
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