The ministry of finance
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Of which: - The common minimum wage level is the monthly minimum wage level applicable in the tax year under the Government’s Decree (effective in that year) on region-based minimum wage levels applicable to employees of Vietnamese companies, enterprises, cooperatives, cooperative groups, farms, households and other organizations employing laborers. - The rate of income subject to PIT income tax is the rate of assessed taxable income issued by the director of a provincial-level Tax Department for application in a locality under the Finance Ministry’s guidance. 6. Posting up of lists of business households and individuals not required to pay presumptive tax amounts:
District-level Tax Departments shall publicly post up the tax-exempt turnover according to the presumption method in appropriate places (head offices of commune-level People’s Committees and offices of tax teams), and publicly notify such places to business households and individuals from the 1st to the 10th of January every year. Based on tax agencies’ databases, district-level Tax Departments shall coordinate with commune-level Tax Advisory Councils in determining the tax-exempt turnover of business households and individuals, make and publicize lists of these households and individuals at head offices of commune-level People’s Committees and offices of tax teams, then notify these lists to business households and individuals before January 20 every year.
Based on taxpayers’ declarations of turnover, incomes, output and sale prices of exploited natural resources as well as tax agencies’ databases, district-level Tax Departments shall coordinate with commune-level Tax Advisory Councils in verifying the correctness and truthfulness of tax declaration dossiers; conduct investigation to re-determine turnover and incomes in case of suspicion of incorrect tax declaration for re-assessing sales, output and sale prices of exploited natural resources. To ensure fair tax determination, before notifying the payable tax amount of each household or individual, the district-level Tax Department shall publicize estimated turnover and payable tax amount of each household or individual paying tax according to the presumption method for comment by business or mining households and individuals; then consult commune-level Tax Advisory Councils in determining and notifying payable tax amounts to households and individuals for compliance. Presumptive tax amounts shall be determined on a monthly basis and kept stable for a year, unless households change their business lines or scale or mining scale. A household or individual that ceases business activities for a whole month is not required to pay the tax amount payable in that month. If ceasing business activities for 15 days or more in a month, it/he/she may be considered for 50% reduction of the tax amount payable in that month. Households or individuals ceasing business activities and eligible for tax exemption or reduction shall make dossiers of request for tax exemption or reduction under Articles 38 and 39 of this Circular.
Based on tax reduction request dossiers, tax agencies shall directly examine them and issue decisions on tax reduction. 8. Time limits for tax notification and payment: Tax agencies shall send presumptive tax payment notices, made according to form No. 03/THKH provided in this Circular, to households by January 20 at the latest. This notice shall be made once for months of stable tax payment in a year. Based on these notices, households shall pay monthly tax by the last day of a month at the latest. If they choose to pay tax on a quarterly basis, the deadline for tax payment is the last day of the first month of a quarter. For royalties, tax agencies may issue notices on seasonal tax payment. They must indicate the tax payment time limit in tax notices and send these notices to households at least 10 days before the tax payment deadline. 9. Determination of tax amounts of business households and individuals paying tax according to the presumption method in case of change in turnover: - Business households and individuals paying tax according to the presumption method that use invoices with turnover indicated in the invoices smaller than the presumptive turnover shall pay presumptive tax amounts. - Business households and individuals paying tax according to the presumption method that use invoices with turnover indicated in the invoices higher than the presumptive turnover and can prove that the increased turnover does not result from the change in business scale or lines but is due to unexpected objective causes shall additionally declare the increased turnover and additionally pay VAT. In this case, tax agencies will not adjust the presumptive turnover and tax amounts. - Households that change business lines or scale or mining scale and output shall make additional declaration to tax agencies from the month such changes occur for the latter to determine presumptive tax amounts suitable to actual tax obligations of taxpayers. Re-declaration dossiers shall be made according to form No. 01/THKH or form No. 02/THKH provided in this Circular. Tax agencies shall re-determine payable presumptive tax amounts for the months that see changes in business lines or scale or mining scale and output and notify such amounts to taxpayers. When business households fail to declare changes in business lines or scale to tax agencies or make untruthful declaration, or when tax agencies have documents evidencing that changes in business scale result in increased
turnover, tax agencies may request the business households to additionally pay tax on the increased turnover and assess payable tax amounts for tax periods to suit business conditions.
of individual invoices and tax payment. Requests for issuance of individual invoices shall be made under legal documents guiding goods sale and service provision invoices. Based on such requests and enclosed documents on real estate lease, tax agencies shall guide real estate-leasing households and individuals to determine payable VAT amounts under the VAT law. Real estate-leasing households and individuals shall pay tax before receiving individual invoices. Tax agencies managing localities in which exists the real estate for lease shall coordinate with commune-level People’s Committees in making lists of households and individuals with real estate for lease and guiding them to make business and tax registration in order to obtain tax identification numbers if they do not have tax identification numbers. Households and individuals that lease real estate to lessees that prepay rents for a lease duration shall declare and pay VAT on prepaid rents as in case they declare and pay tax when it arises. Article 20. Declaration and payment of tax on hydropower generation 1. Declaration and payment of VAT on hydropower generation Hydropower generation establishments shall declare VAT in localities in which they are headquartered and remit VAT amounts into state treasuries in localities in which hydropower generation plants (turbines, hydropower dams and major physical foundations of power plants) are located. In case a hydropower plant is located in more than one province or centrally run city, the VAT amount to be remitted by the hydropower plant into budgets of provinces or cities will correspond to the value of investment in the plant (including the plant’s turbines, hydropower dams and major physical foundations located in the provinces or cities). Hydropower generation establishments shall declare VAT in localities in which they are headquartered and concurrently send VAT returns to tax agencies of the localities which enjoy VAT revenues.
Example: Hydropower plant X is located in provinces A and B. The rate of VAT distribution for provinces A and B is determined as follows: Hydropower
dams
physical foundations Based on the above figures, the VAT amount to be remitted by hydropower plant X into the budget of province A accounts for 38% and, into the budget of province B, 62%. Hydropower generation establishments shall make VAT declaration according to form No. 01/GTGT provided in this Circular. Dependent cost-accounting hydropower generation establishments of Electricity of Vietnam (EVN) shall make VAT declaration according to form No. 01/TD-GTGT provided in this Circular. In case a hydropower generation establishment remits VAT into budgets of provinces corresponding to the value of investment, it shall make a table distributing the VAT amounts to be paid for the provinces according to form No. 01-1/TD-GTGT provided in this Circular and enclose this table with VAT returns to tax agencies of the localities which enjoy VAT revenues. 2. Declaration and payment of EIT on hydropower generation activities: a/ Independent cost-accounting hydropower companies shall pay EIT in localities in which they are headquartered. Independent cost-accounting hydropower companies with dependent cost-accounting hydropower generation establishments operating in provinces or centrally run cities other than those in which the hydropower companies are headquartered; and EVN’s dependent cost-accounting hydropower generation establishments (including dependent cost-accounting hydropower companies and dependent hydropower plants) located in provinces or centrally run cities other than those in which EVN offices are headquartered shall pay EIT in localities in which they are headquartered and localities in which dependent cost-accounting hydropower generation
establishments are headquartered. The EIT amount to be paid in a province or centrally run city in which a dependent cost-accounting hydropower generation establishment is headquartered equals the EIT amount payable in a period multiplied by (x) the rate of expenses of the dependent costaccounting hydropower generation establishment to the total expenses of an enterprise. Independent cost-accounting hydropower companies and EVN shall declare EIT amounts arising in their head offices and dependent costaccounting units based on lists of EIT to be paid by enterprises with dependent cost-accounting hydropower units according to form No. 02/TD-TNDN provided in this Circular. b/ In case a hydropower generation plant (with turbines, hydropower dams and major physical foundations) is located in more than one province or centrally run city, it shall make a table distributing EIT amounts to be paid by the plant to these provinces or cities based on the rate of investment in the plant (including turbines, hydropower dams and major physical foundations) according to form No. 02-1/TD-TNDN provided in this Circular. Hydropower generation establishments shall declare EIT in localities in which they are headquartered and send to tax agencies of localities which enjoy EIT revenues the copies of EIT returns and tables of EIT amounts to be paid by enterprises with dependent cost-accounting hydropower units, made according to form No. 02/TD-TNDN provided in this Circular (for enterprises with dependent cost-accounting hydropower units), and tables distributing EIT amounts to be paid by hydropower generation establishments to localities, made according to form No. 021/TD-TNDN provided in this Circular. 3. Declaration and payment of royalties on hydropower generation: Hydropower generation establishments shall declare and pay royalties in localities in which they register royalty declaration and payment according to form No. 03/TD-TAIN provided in this Circular. In case the bed of the reservoir of a hydropower generation establishment is located in more than one province or centrally run city, the establishment’s royalty amount shall be distributed to such provinces or cities. The hydropower generation establishment shall submit royalty declaration dossiers to tax agencies of localities in which they register tax declaration (or they are headquartered) and send copies of royalty returns to tax agencies of localities which enjoy royalty revenues, and remit royalties into budgets of such provinces or cities based on the area of the reservoir bed; funds for compensation for ground clearance and people relocation and resettlement; number of to-berelocated households and the value of compensation.
Example: The reservoir bed of hydropower plant X is located in provinces A and B. It shall distribute royalty amounts for these two provinces as follows:
(ha)
be relocated (household)
damage to the reservoir bed (VND billion)
resettlement support (VND billion) Based on the above figures, the royalty amount to be remitted by hydropower plant X into the budget of province A accounts for 64% and, into the budget of province B, 36%. In case the royalty amounts to be remitted by a hydropower generation establishment into budgets of provinces correspond to the establishment’s value of investment, it shall make a table distributing royalty amounts to be remitted into local budgets according to form No. 03-1/TD-TAIN provided in this Circular and send copies of royalty returns to tax agencies of the localities which enjoy royalty revenues. 4. In case a hydropower generation establishment located in more than one province or centrally run city adjusts the VAT amount and payable EIT and royalty amounts, the increased or reduced VAT, EIT and royalty amounts shall be distributed to the beneficiary localities on the principles specified in Clause 1, 2 or 3 of this Article. 5. Tax payment procedures: Enterprises shall remit VAT, EIT and royalties into the budgets of localities in which they are headquartered (or make tax registration and
declaration) and pay these taxes on behalf of their dependent units based in the localities which enjoy tax revenues. Based on VAT, EIT and royalty amounts calculated and distributed to localities in which enterprises are headquartered (or make tax registration and declaration) and in localities which enjoy VAT, EIT and royalty revenues, shown in VAT, EIT and royalty returns and appendices No. 01 1/TD-GTGT, No. 02/TD-TNDN and No. 03-1/TD-TAIN, enterprises shall make documents for VAT, EIT and royalty payment to localities in which they are headquartered and each locality which enjoys VAT, EIT and royalty revenues. Such documents must indicate that taxes are remitted into state budget revenue accounts at state treasuries of the same level with tax agencies of localities in which enterprises are headquartered (or make tax registration and declaration) and localities which enjoy VAT, EIT and royalty revenues. 6. In case VAT, EIT and royalty amounts distributed by the hydropower generation establishment to localities are different, the provincial-level Tax Department of the locality in which the hydropower generation plant is located shall assume the prime responsibility for, and coordinate with the plant’s investor and provincial-level Tax Departments of the localities in which the plant is located in, determining the plant’s value of investment (turbines, hydropower dams and other major physical foundations), the area of the reservoir bed, funds for compensation for ground clearance and people relocation and resettlement, number of to-be-relocated households, and the value of compensation for material damage to the reservoir bed area in each province, and report thereon to the Ministry of Finance (the General Department of Taxation) before June 30 of a year preceding the year the plant is commissioned, in order to guide the rate of distribution of EIT, VAT and royalty amounts. 7. The determination of VAT, EIT and royalty revenues specified in Clauses 1, 2 and 3 of this Article applies to hydropower plants commissioned from January 1, 2011. Article 21. Tax assessment in case taxpayers paying tax according to the declaration method violate tax laws 1. Tax agencies may assess payable tax amounts if taxpayers fall into the following cases: a/ Failing to make tax registration under Article 22 of the Tax Administration Law; b/ Failing to submit tax declaration dossiers within 10 (ten) days after the dossier submission deadline or the expiration of the extended time limit for dossier submission;
c/ Failing to supplement tax declaration dossiers at the request of tax administrations or inadequately, untruthfully or inaccurately providing tax bases for determination of payable tax amounts when supplementing the dossiers; d/ Failing to produce accounting documents, invoices and documents related to determination of elements for use as tax bases upon expiration of the time limit for tax examination or inspection at taxpayers’ offices; e/ Tax examination or inspection shows that taxpayers improperly make cost accounting, or that figures in accounting books are inadequate, inaccurate or untruthful, resulting in failure to correctly determine elements for use as bases for calculation of payable tax amounts; f/ Absconding or dispersing their assets for tax evasion; g/ Having submitted tax declaration dossiers to tax administrations while unable to calculate by themselves payable tax amounts. 2. Assessment of each element related to the determination of payable tax amounts: 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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