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MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 21/VBHN-BTC
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Hanoi, December 30, 2021
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CIRCULAR 1
GUIDANCE ON IMPLEMENTATION OF THE LAW ON VALUE-ADDED TAX
AND THE GOVERNMENT'S DECREE NO. 209/2013/ND-CP DATED DECEMBER 18, 2013
PROVIDING GUIDANCE ON SOME ARTICLES OF THE LAW ON VALUE-ADDED TAX
The Circular No.
219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance providing
guidance on implementation of the Law on Value-Added Tax and the Government's
Decree No. 209/2013/ND-CP dated December 18, 2013 providing guidance on some
Articles of the Law on Value-Added Tax, which has been effective since January
01, 2014, is amended by:
1. The Circular No. 119/2014/TT-BTC
dated August 25, 2014 of the Ministry of Finance on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
2. The Circular No.
151/2014/TT-BTC dated October 10, 2014 providing guidelines for implementation
of the Government's Decree No. 91/2014/ND-CP dated October 01, 2014 on
amendments to tax decrees, which has been effective since November 15, 2014.
3. The Circular No.
26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance providing
guidelines for value-added tax and tax administration in the Government's
Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on
Amendments to Laws and Decrees on taxation, and amendments to Circular No.
39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on invoices for
goods sale and service provision, which has been effective since January 01,
2015.
4. The Circular No.
193/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance amending and
supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated
December 31, 2013 providing guidance on implementation of the Law on Value-added
Tax and the Government's Decree No. 209/2013/ND-CP dated December 18, 2013
providing guidance on some Articles of the Law on Value-Added Tax, which has
been effective since January 10, 2016.
5. The Circular No.
130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance on guidelines
for the implementation of the Government’s Decree No. 100/2016/ND-CP dated July
01, 2016 on the implementation of the Law on Amendments to Certain Articles of
the Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration and to Certain Articles of Tax-related Circulars, which has been
effective since July 01, 2016.
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7. The Circular No.
93/2017/TT-BTC dated September 19, 2017 of the Ministry of Finance on
amendments to Clause 3 and Clause 4 Article 12 of Circular No. 219/2013/TT-BTC
dated December 31, 2013 (amended by the Circular No. 119/2014/TT-BTC dated
August 25, 2014); abrogation of Clause 7 Article 11 of Circular No.
156/2013/TT-BTC dated November 06, 2013, which has been effective since November
05, 2017.
8. The Circular No.
25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance on guidelines
for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on
amendments to some articles of the Circular No. 78/2014/TT-BTC dated June 18,
2014 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August
15, 2013 of the Ministry of Finance, which has been effective since May 01,
2018.
9. The Circular No. 82/2018/TT-BTC
dated August 30, 2018 of the Ministry of Finance on repeal of Example 37 in
Point a.4 Clause 10 Article 7 of the Circular No. 219/2013/TT-BTC of the
Ministry of Finance dated December 31, 2013 providing guidance on
implementation of the Law on Value-added Tax and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of
the Law on Value-Added Tax, which has been effective since October 15, 2018.
10. The Circular No.
43/2021/TT-BTC dated June 11, 2021 of the Ministry of Finance on amendment to
Clause 11 Article 10 of the Circular No. 219/2013/TT-BTC dated December 31,
2013 of Ministry of Finance providing guidance on implementation of the Law on
Value-Added Tax and Government’s Decree No. 209/2013/ND-CP dated December 18,
2013 providing guidance on some Articles of the Law on Value-Added Tax (amended
by the Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of
Finance), which has been effective since August 01, 2021.
Pursuant to the Law on
Value-added Tax No. 13/2008/QH12 dated June 03, 2008 and Law on amendments to
the Law on Value-added Tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law on
Tax Administration No. 78/2006/QH11 dated November 29, 2006 and Law on
amendments to the Law on Tax Administration No. 21/2012/QH13 dated November 20,
2012;
Pursuant to the
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax;
Pursuant to the
Government's Decree No. 118/2008/ND-CP dated November 27, 2008 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the request of the
Director of the General Department of Taxation,
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Chapter
I
GENERAL
Article
1. Scope
This Circular provides
guidance on the goods and services that are subject to tax and not subject to
tax, taxpayers, basis and methods for calculating, deducting, refunding tax and
places of payment of value-added tax (VAT).
Article
2.Taxable goods and services
Goods and services
subject to VAT (hereinafter referred to as “taxable goods and services”) are
those used for production, trading, and consumption in Vietnam (including those
purchased from overseas organizations and individuals), except for the goods
and services in Article 4 of this Circular.
Article
3. Taxpayers
Payers of VAT are the
organizations and individuals that manufacture, trade in taxable goods and
services in Vietnam regardless of their lines and forms of business
(hereinafter referred to as “business establishments”), the organizations and
individuals that import goods or purchase services from abroad (hereinafter
referred to as “importers”), including:
1. The business
organizations established and registered under the Law on Enterprises, the Law
on State Enterprises (now the Law on Enterprises), the Law on Cooperatives, and
other business laws;
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3. Foreign-invested
companies and the foreign participants under the Law on Foreign investment in
Vietnam (now the Law on Investment); the foreign organizations and individuals
(hereinafter referred to as “foreign entities”) that do business in Vietnam
without establishing a legal entity in Vietnam;
4. Individuals,
households, independent groups of businesspeople, and other entities that
engage in manufacturing, trading, or importation;
5. Any business
organization or businessperson in Vietnam that purchases services (including
services attached to goods) from a foreign organization that does not have a
permanent establishment in Vietnam, or from a foreigner that is not a resident
in Vietnam, the business organization or businessperson that purchase services
is the taxpayer, except for the cases in which VAT is exempt in Clause 2
Article 5 of this Circular.
Regulations on permanent
establishments and residents are introduced in the laws on corporate income tax
and personal income tax.
6. Branches of the export
processing companies that are established to trade goods and do the tasks
related to goods trading in Vietnam in accordance with the laws on industrial
parks, export-processing zones, and economic zones.
Example 1: Sanko LLC. is
an export processing enterprise. Apart from manufacturing for exportation,
Sanko LLC. is also licensed to import goods for sale or for exportation, and
Sanko LLC. must establish a branch to do this task. This branch shall
independently keep accounting records, declare and pay separate VAT on such
task instead of including it in the VAT on manufacturing for exportation.
When importing goods for
distribution (sale), the branch of Sanko LLC shall declare and pay VAT on the
importation and on each sale (including exportation). Sanko LLC. shall use
invoices, declare and pay VAT as prescribed.
Article
4. Goods and services that are not subject to VAT
1. 3 Products
from farming (including agro-forestry products), breeding, and aquaculture that
are produced, caught, sold, or imported and are not processed into other
products (hereinafter referred to as unprocessed) or have only been
preprocessed.
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Example 2: Company A
signs a contract to raise pigs with company B, under which company B provides
studs, feeds, veterinary medicines for company A and company A provides, sells pig
products to company B. The payment for pig breeding paid by company B and the
pig products sold by company A to company B are not subject to VAT.
With regard to pig
products received by company B from company A: Whole pigs or fresh meat sold by
company B are not subject to VAT; If company B further processes pigs into
products such as sausage, bacon, grilled chopped meat, or other finished
products, they shall be subject to VAT as prescribed.
2. Breeds of livestock,
plant varieties, including eggs, breeds, seeds, stems, tubers, semen, embryos,
genetic materials that are raised, imported, and traded. The breeds of
livestock and plant varieties that are not subject to VAT are the products of
the importers and traders that have the certificates of registration of animal
breed or plant variety trading issued by regulatory bodies. The animal breeds
and plant varieties that apply quality standards of the state must satisfy the
requirements imposed by the state.
3. Irrigation services,
plowing services, dredging channels, dredging in-field trenches serving
agricultural production; harvesting services.
3a. 4
Fertilizers are organic and inorganic fertilizers such as phosphate
fertilizers, nitrogenous fertilizer (urea), NPK fertilizer, mixed urea, potash;
biofertilizers and other fertilizers;
Feeds
for livestock, poultry, fish, and other animals (hereinafter referred to as
“animal feeds”), including processed or unprocessed products such as mash,
dregs, oil cakes, fish meal, bone meal, shrimp meal, and other types of animal
feeds, animal feed additives (such as premix, active ingredients, and carriers)
prescribed in Clause 1 Article 3 of the Government's Decree No. 08/2010/ND-CP
dated February 05, 2010 on management of animal feeds, Clause 2 and Clause 3
Article 1 of Circular No. 50/2014/TT-BNNPTNT dated December 24, 2014 of the
Ministry of Agriculture and Rural Development;
Offshore
fishing ships are ships ≥ 90CV and engaged in fishing or logistics services
serving fishing; machinery and specialized equipment serving extraction and
preservation of products on fishing ships ≥ 90CV engaged in fishing or
logistics services serving fishing;
Machinery
and specialized equipment serving agricultural production, including: tractor;
harrowing machine; milling machine; sowing machine; rootdozer; field leveling
device; seeding machine; transplanter; sugarcane planting machine; rice-sowing
machine; tiller, cultipacker, fertilizer spreader, pesticide sprayers; machine
for harvesting rice, corn, sugarcane, coffee, cotton; machine for harvesting
tubers, fruits, roots; tea-cutting machine, tea-picking machines; threshing
machine; corn peeling machine; soybean crusher; peanut huller; coffee huller,
equipment for preparing coffee, wet rice; dryer for agricultural products
(rice, corn, coffee, pepper, cashew nut, etc.), and aquaculture products;
machine for collecting, loading sugarcane, straw on the field; machine for egg
incubating and hatching; forage harvester; straw, grass baler; milking machine,
and other specialized machines.
4. Salt derived from
seawater, rock salt, pure salt, refined salt, iodized salt composed primarily
of sodium chloride (NaCl).
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6. Transfer of land use
rights.
7. Life insurance, health
insurance, learner’s insurance, other insurance services related to humans;
insurance for livestock, plants and other agriculture insurance services;
insurance for ships and instruments for fishing; reinsurance.
8. The finance, banking,
and securities services below:
a)5
Credit extension includes:
-
Loan;
-
Discounted transfer of negotiable instruments and other financial instruments;
-
Bank guarantee;
-
Finance lease;
-
Issuance of credit cards.
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The
fees related to common card transactions that are not part of the credit
extension process such as fee for reissuance of PINs, fee for provision of
invoice copies, claiming fee, fee for card replacement, fee for card
destruction, fee for card conversion, and other fees are subject to VAT.
-
Domestic and international factoring for the banks allow to process
international payments;
-
Revenue from liquidation of collateral by a credit institution or law
enforcement authority or by the borrowers themselves with authority of the
loaner to repay secured loans. To be specific:
+
Collateral that may be sold is assets of a secured transaction registered with
a competent authority in accordance with regulations of law on registration of
secured transactions.
+
Collateral shall be settled in accordance with regulations of law on secured
transactions.
If
the owner of the collateral defaults on the debt and has to transfer the collateral
to a credit institution for settlement, both parties must follow the prescribed
procedure for transferring collateral and are not required to issue VAT
invoices.
Where
the credit institution takes the collateral to clear debt, credit institution shall
record an increase in the value of business assets. When the credit institution
sells the assets, VAT must be declared and paid if it is subject to VAT.
Example
3: In March 2015, company A, which pays VAT using credit-invoice method, pledges
its machinery and equipment as collateral to take a loan at bank B, which is
due in one year (the deadline is March 31, 2016). On March 31, 2016, company A
defaults on the loan and has to transfer the collateral to bank B. Company A is
not required to issue invoices when transferring the collateral to bank B. When
Bank B sells the collateral to recover the debt, the sold collateral is not
subject to VAT.
Example
3a: In December 2014, company B, which pays VAT using credit-invoice method,
pledges its workshop on land and land use rights as collateral to take a loan
at commercial bank C, which is due in one year (the deadline is December 15,
2016). Bank C and company B have registered the secured transaction (pledged
workshop and land use right) with a competent authority. On December 15, 2016,
company B defaults on the debt and bank C agrees in writing to release the
collateral so that company B can sell the workshop to repay the debt. When
company B sells the workshop in January 2017 to repay the debt, the sold
workshop is not subject to VAT.
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Example
4: X is a unit of the State bank and is allowed by the State bank to provide
credit information. In 2014, X signs contracts to provide information for some
commercial banks to serve their credit extension and other activities. The
revenue from provision of credit information serving credit extension is not
subject to VAT; the revenue from provision of credit information serving other
activities of the commercial banks beyond the Law on the State Bank is subject
to 10% VAT;
-
Other forms of credit extension prescribed by law.
b) Separate loans that
are not a business and irregularly given by taxpayers that are not credit
institutions.
Example 5: Joint-stock
company VC has idle money and signs a 6-month loan contract with company T and receives
an interest. Such interest is not subject to VAT.
c) Securities services
include: brokerage, proprietary trading, securities underwriting, securities
investment consulting, depository, securities investment fund management,
securities company management, securities portfolio management, market
organization services of Stock Exchanges or Securities trading centers,
services related to the securities registered and deposited at Vietnam
Securities Depository, granting loans for margin trading, advance payment for
securities and other types of securities trading prescribed by securities laws.
Information provision,
auctions of shares of issuers, technical support for online transactions of
Stock Exchanges.
d) Capital transfer
includes the transfer of part of or the whole capital invested in another
business organization (regardless of the creation of a new legal entity),
securities transfer, transfer of the right to contribute capital, and other
forms of capital transfer prescribed by law, including business acquisition in
which the acquirer inherits all rights and obligations of the acquired company.
Example 6: In April 2014,
company A contributes capital in the form of machinery and equipment to the
creation of joint-stock company B. The company A’s contribution is valued at
2.5 billion dong, which is equal to 25% of company B’s total capital. In
November 2014, company A sells this capital contribution to ABB Foundation for
4 billion dong. This amount of 4 billion dong is revenue from capital transfer and
not subject to VAT.
dd) Selling debts;
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g) Derivative financial
services include: interest rate swaps; forward contracts; futures contracts;
foreign-exchange options; other derivative financial services prescribed by
law;
h) Selling collateral put
up by the wholly state-owned organizations established by the Government to
settle bad debts of Vietnamese credit institutions.
9.
6 Medical and veterinary services, including the examination, treatment and
prevention of diseases for human and animals, birth control, convalescence and
rehabilitation for patients, caring for the elderly and disabled, patient
transportation, medical facilities’ sickbed and sickroom for rent; testing,
radiography; blood and blood products for patients.
Caring
for the elderly and disabled includes health care, nutrition care, cultural
activities, sports, entertainment, physical therapy and rehabilitation for the
elderly and disabled.
The
revenue from medicines included in a service package (as per regulations of the
Ministry of Health) is not subjected to VAT.
10. Public postal and
telecommunications services, and public Internet services provided by the
government, postal and telecommunications services from abroad (inbound).
11. Maintenance of zoos,
flower gardens, parks, street greeneries, public lighting, funeral services.
The services mentioned in this Clause do not depend on the source of payment.
To be specific:
a) Maintenance of zoos,
flower gardens, parks, street greeneries, and state-owned forests include
management, tree planting and cultivation, protection of animals in the parks,
zoos, public areas, national forests and national parks;
b) Public lighting
includes lighting on the streets, in alleys, neighborhoods, flower gardens, and
parks. Revenue from public lighting is not taxable;
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12. Maintenance, repair,
and construction funded by the people (including contributions and
sponsorships), humanitarian aid for cultural and artistic works, public works,
infrastructure, and housing for beneficiaries of incentive policies.
When a source of funding
other than people’s contribution or humanitarian aid is used that does not
exceed 50% of the total investment in the work, the value of the whole work is
not subject to tax.
When a source of funding
other than people’s contribution or humanitarian aid is used that exceeds 50%
of the total investment in the work, the value of the whole work is subject to
VAT.
Beneficiaries of
incentive policies include the contributors, beneficiaries of social protection
that receive benefits from government budget; members of poor households and
near-poor households, and other cases prescribed by law.
13. Education and
vocational training as prescribed by law, including foreign language training, artistic
training, sports training, nursing, children’s nursing, and training of other
professions in order to raise extend education, improve professional knowledge
and skills.
The revenues from meal,
student transport collected by educational institutions from preschool to high
school are not subject to tax.
Revenues from boarding
school services; revenues from training (including the case where the
examinations and issuance of qualifications are part of the training course)
are not subject to VAT. If the training institution only organizes the
examinations and issues qualifications that are part of the training course
without running the course, the examinations and issuance of qualifications are
also not subject to tax. The examinations and issuance of qualifications beyond
the training course are subject to VAT.
Example 7: Training
center X is appointed by a competent authority to provide training and issue
qualifications in insurance agent. Center X appoints Y to provide the training
while center X only holds the examinations and issues the qualification in
insurance agent. The examinations and issuance of qualifications are not
subject to VAT.
14. Audio and video
broadcasting funded by government budget.
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Newspapers, magazines and
specialized newsletters, including transmission of pages of newspapers,
magazines and specialized newsletters.
Political books being the
books that propagate the political orientation of the Communist Party and the state
to serve political objectives and anniversaries; the books that encourage good
deeds; the books that contain speeches and theoretical researches of leaders of
the Communist Party and the State.
Textbooks being the books
used for teaching and learning from preschool to high school (including books
for reference that are conformable with school programs).
Teaching materials being
the books used for teaching and learning in universities, colleges, junior
colleges, and vocational schools.
Law books are the books
that contain legislative documents of the State.
Scientific books being
the books used for introducing scientific and technological knowledge related
to manufacturing and branches of science.
The books using languages
of ethnic minorities, including bilingual books using commonly used languages
and languages of ethnic minorities.
Propagation pictures,
photos, posters, leaftlets and brochures being those serving propagation,
slogans and pictures of leaders, the Communist Party flag, the National flag,
the flag of the Youth League and the flag of the Young Pioneers League.
16. 7 Public
passenger transport includes the transportation of passengers by bus and tram
(and electric train) inside a province, on urban routes or adjacent outer
routes of provinces as per the legal regulations on transportation.
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a) Imported machinery,
equipment, parts, and supplies serving scientific research and technological
development;
b) Imported machinery,
equipment, parts, specialized vehicles and supplies serving petroleum
exploration and extraction and oil field development;
c) Aircrafts (including
engines), oil rigs and ships that cannot be manufactured in Vietnam and are
imported as fixed assets of enterprises or leased from a foreign party to serve
manufacturing, trading, or to sublease.
The importer must present
the customs authority with the documents about customs procedure, customs
supervision and inspection, export and import duties, and administration of tax
on exported and imported goods prescribed by the Ministry of Finance to
determine whether the goods referred to in this Clause are subject to VAT at
the stage of importation.
The Ministry of Planning
and Investment shall compile a list of machinery, equipment, parts, supplies
serving scientific research and technology development that can be manufactured
in Vietnam, a list of machinery, equipment, parts, and specialized vehicles
serving petroleum exploration and extraction and oil field development that can
be manufactured in Vietnam, and a list of aircraft, oil rigs, and ships that
can be manufactured in Vietnam as the basis for identifying those that cannot
be manufactured in Vietnam and need importing.
18. Weapons and
specialized vehicles serving national defense and security.
a) The weapons and
specialized vehicles serving national defense and security enumerated in the
list compiled by the Ministry of Finance in cooperation with the Ministry of National
Defense and the Ministry of Public Security.
The weapons and
specialized vehicles serving national defense and security that are not subject
to VAT must be finished products, or parts, packages used for assembling
finished products. If the weapons and specialized vehicles must be repaired,
the repair services provided by the companies affiliated to the Ministry of
National Defense and the Ministry of Public Security are not subject to VAT.
b) Imported weapons, and
specialized vehicles (including supplies, machinery, equipment, parts) serving
national defense and security that are exempt from import tax according to the
Law on Export and Import Duties, or imported within annual quota imposed by the
Prime Minister.
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19. Imported goods,
goods/services sold to other organizations and individuals as humanitarian aid
or non-refundable aid in the following cases:
a) Goods imported as
humanitarian aid or non-refundable aid must be certified by the Ministry of
Finance or a Department of Finance;
b) Gifts for regulatory
bodies, political organizations, socio-political organizations,
socio-political-professional organizations, social organizations,
socio-professional organizations, and the people’s armed forces prescribed by
the law on gifts;
c) Gifts for individuals
in Vietnam prescribed by the law on gifts;
d) Belongings of foreign
entities provided with diplomatic immunity prescribed by the law on diplomatic immunity;
belongings brought to Vietnam by Vietnamese people residing overseas;
dd) Belongings in luggage
within tax-free allowance;
The limit on tax-free
imported goods is specified in the Law on Export and Import Duties and its
guiding documents.
Imported goods of the
entities provided with diplomatic immunity are not subject to VAT. Any entity
granted diplomatic immunity that purchases goods/services in Vietnam at
VAT-inclusive prices may claim a refund according to Clause 7 Article 18 of
this Circular.
Instructions on VAT
refund for diplomatic missions, consular missions, and representative offices
of international organizations in Vietnam are provided by the Ministry of
Finance.
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In order to be exempt
from VAT, the international organization and or foreigner that buys
goods/services in Vietnam as humanitarian aid and non-refundable aid must send
a note to the seller, which specifies their name, the quantity or value of
purchased goods, and bears certification of the aid by the Ministry of Finance
and a Department of Finance.
When selling goods, the
seller must issue an invoice specifying that the goods are sold at
VAT-exclusive prices to a foreign entity as non-refundable aid or humanitarian
aid, keep the aforesaid note as an evidence when declaring tax. Any foreign
entity or international organization that purchases goods/services in Vietnam
as non-refundable aid or humanitarian aid at VAT-inclusive prices may claim a
refund according to Clause 6 Article 18 of this Circular.
20. The goods involved in
merchanting trade transactions or transited through Vietnam’s territory; goods
temporarily imported or temporarily exported; raw materials imported for
manufacturing or export processing under contracts with foreign partners.
The goods and services
traded between a foreign party and a free trade zone, or among free trade
zones.
Free trade zones include
export-processing zones, export processing enterprises, tax-suspension
warehouses, bonded warehouses, special economic zones, commercial - industrial
zones, and other economic zones established and provided with similar tax
incentives as free trade zones according to Decisions of the Prime Minister.
The transactions between a free trade zone and an external party are considered
export/import.
The procedures and
documents for considering VAT exemption must comply with instructions of the
Ministry of Finance on customs procedure; customs supervision and inspection;
export and import duties and administration of tax on exports and imports.
21. Technology transfers
according to the Law on Technology Transfer; intellectual property right
transfers according to the Law on Intellectual Property. If a contract of
technology transfer or intellectual property right transfer is associated with
a transfer of machinery/equipment, only the value of transferred technology or
intellectual property right is not subject to VAT. If such value cannot be separated,
VAT shall be imposed on the total value of the transferred technology or
intellectual property right and machinery/equipment.
Computer software
including software products and software services as prescribed by law.
22. Imported gold in the
form of bullions, pieces, and other forms that are not fashioned into fine art
articles, jewelry or other products.
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23. 8 Extracted
natural resources and minerals exported without being processed into other
products.
Exports that are
products mainly derived from natural resources and minerals whose total value
plus energy cost makes up at least 51% of the prime cost, except for some cases
specified in Clause 1 Article 1 of the Decree No. 146/2017/ND-CP .
a) Natural resources
and minerals are domestically obtained resources and minerals including
metallic minerals, non-metallic minerals, crude oil, natural gas and coal gas.
b) The ratio of value
of a natural resource/mineral and energy cost to the manufacturing cost shall
be determined according to the following formula:
Ratio of value of a natural resource/mineral and energy
cost to prime cost
=
Value of a natural resource/mineral + energy cost
x 100%
Total prime cost of the product
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Value of a processed
natural resource/mineral is determined as follows: Value of a natural
resource/mineral directly extracted is direct or indirect costs of extraction of
such natural resource/mineral excluding costs of transport of such natural
resource/mineral from place of extraction to place of processing. Value of a
natural resource/mineral purchased for processing is the actual purchase price
excluding costs of transport of such natural resource/mineral from place of
purchase to place of processing.
Energy costs include
fuel, electrical energy and heat energy.
The value of a natural
resource/mineral and energy cost shall be determined according to the
accounting book value in line with the prime cost sheet.
The prime cost of a
product includes direct material cost, direct labor cost and general
manufacturing cost. Indirect costs of sale, administration, finance and other
affairs are not included in the prime cost.
The ratio of value of
natural resources/minerals and energy cost to prime cost of the exports shall
be determined according to the previous year’s statement and apply stably in
the exporting year. In the first exporting year, the ratio of value of resources/minerals
and energy cost to prime cost of the products shall be determined according to
the investment plan and apply stably in the exporting year. If an investment
plan is not available, the aforementioned ratio will apply.
c) If an enterprise
does not export but sells its products to another enterprise that then exports
such products, the enterprise purchasing then exporting the products shall
declare VAT as levied on similar products exported directly by the
manufacturing enterprise.
d) Departments of Taxation of provinces and cities shall
cooperate with regulatory authorities within their provinces in instructing
enterprises manufacturing, trading and exporting products derived from natural
resources/minerals to determine natural resources/minerals exported without or
after further processing into other products according to product
characteristics and product manufacturing process in order to make declaration
as prescribed.
In case the enterprise
declares a natural resource/mineral that has been processed into other products
but it is it is ungrounded for classifying them as other products, the
Department of Taxation shall inform the General Department of Taxation that
will cooperate with Ministries and regulatory authorities in determining such
natural resource/mineral exported without or after further processing into
other products in accordance with regulations of law according to the
enterprise’s exports manufacturing process.
24. Prosthetic body
parts, including those permanently implanted into the human body; crutches,
wheelchairs, and other special instruments serving the disabled.
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The tax liability of the
household business or individual business shall be determined in accordance
with the law on tax administration.
26. The goods and
services below:
a) Duty-free goods at duty-free
shops prescribed by the Prime Minister.
b) Goods in national
reserve sold by national reserve authorities.
c) Charged activities of
the state according to the laws on fees and charged.
d) Bomb and mine
clearance carried out by the army at the constructions funded by government
budget.
If the goods that are not
subject to VAT during importation are repurposed, VAT shall be declared and
paid to the customs authority where the customs declaration is registered. The
entities that sell goods to the domestic market must declare and pay VAT to
their supervisory tax authorities.
Article
5. Cases in which it is not required to declare, assess and pay VAT
1. Organizations and
individuals receive a monetary compensation (including compensation for land
and property on land that is expropriated by a competent authority), bonus,
allowance, or payment for transfer of emission permit, or other revenues.
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If compensation is
provided in the form of goods/services, the provider of compensation must issue
an invoice, declare and pay VAT as if such goods/services are sold; the
recipient of compensation shall declare and deduct tax as prescribed.
Any taxpayer that
receives money from another entity to provide a service such as repair,
warranty, sales promotion, or advertising must declare and pay tax as
prescribed.
Example 10: Limited
Liability Company P&C earns an interest from buying bonds and a dividend
from buying shares of other companies. Limited Liability Company P&C is not
required to declare and pay VAT on the interest buying bonds and the dividend.
Example 11: Enterprise A
receives a compensation of 50 million dong for contract termination from
company B. Company A shall make a receipt and is not required to declare and
pay VAT on such amount.
Example 12: Enterprise X buys
goods from enterprise Y. Enterprise X pays a deposit to enterprise Y and is
paid an interest on that deposit by enterprise Y. Enterprise X is not required
to declare and pay VAT on such interest.
Example 13: Enterprise X
sells goods to company Z for totally 440 million dong. Under the contract,
enterprise Z shall make payment in installments within 03 months with a late
payment interest rate of 1% of the total payment per month. After 03 months,
enterprise X receives from company Z an amount that includes 440 million dong
in price and 13.2 million dong in late payment interest (440 million dong x 1%
x 3 months). Enterprise X is not required to declare and pay VAT on that 13.2
million dong.
Example 14: Insurer A and
company B signs an insurance contract. When insurance is claimed, insurer A
pays compensation in cash to company B as prescribed by the law on insurance.
Company B is not required to declare and pay VAT on this compensation.
Example 15: ABC is a milk
joint-stock company that pays its distributors to do a sales promotion (in
accordance with the laws on trade promotion), marketing, and product display.
When receiving the payment, the distributors that use credit-invoice method
shall issue VAT invoices and calculate VAT at 10%, the distributors that use
direct methods shall only use sale invoices and pay direct VAT at the
prescribed rate.
2. A business
organization or businessperson in Vietnam purchases services from a foreign
organization that does not have a permanent establishment in Vietnam, or from
an overseas individual that is not a resident in Vietnam. These services
include: repair of vehicles, machinery, equipment (including supplies and
parts); advertising, marketing; trade promotion; brokering sale of goods and
services to abroad; training, international postal and telecommunications
services that are provided outside Vietnam, lease on foreign satellite
transmission lines and frequency bands.
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Example 16: Mr. A, who is
not a businessperson, sells a 4-seat car to Mr. B for 600 million dong. Mr. A
is not required to declare and pay VAT on the payment for the car.
Example 17: Mr. E, who is
not a businessperson, pledges a 5-seat car at bank VC to take out a loan. Mr. E
defaults on the loan when the repayment is due, thus bank VC liquidates the
pledged car to recover the debt. The money collected from liquidating the car
is not subject to VAT.
4. The entities that
transfer project on investment in manufacturing of or trade in goods/services
subject to VAT to other companies or cooperatives.
Example 18: Joint-stock
Company P executes a project on construction of an industrial alcohol factory.
In March 2014, 90% of the project is completed according to the design, and the
investment is 26 billion dong. Due to financial difficulties, company P
transfers the incomplete project to joint-stock company X for 28 billion dong.
Company X receives and keeps executing this project. Company P is not required
to declare and pay VAT on the value of the transferred project.
5. A company or
cooperative that pays VAT using credit-invoice method and sells unprocessed or
preprocessed farming, breeding, aquaculture products to another company or
cooperative for commercial purposes shall be exempt from declaring and paying
VAT. The selling price on the VAT invoice is VAT-exclusive price, the line of
tax rate must be left blank and crossed out.
A company or cooperative
that pays VAT using credit-invoice method and sells unprocessed or preprocessed
farming, breeding, aquaculture products to other entities such as household
businesses, individual businesses, other organizations or other individuals has
to declare and pay 5% VAT according to Clause 5 Article 10 of this Circular.
A business household,
individual business, enterprise, cooperative, or business entity that pays VAT
directly on value added using direct method and sells unprocessed or
preprocessed farming, breeding and aquaculture products for commercial purposes
shall declare and pay VAT at 1% of the revenue.
Example 19: Company B,
which pays VAT using credit-invoice method, purchases rice directly from the
farmers or farming companies. This direct purchase of rice from the farmers or
farming companies is not subject to VAT.
When company B sells rice
to exporter C, company B is not required to declare and pay VAT on the rice
sold to exporter C.
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When company B directly
sells rice to consumers, 5% VAT shall be declared and paid in accordance with
the instructions in Clause 5 Article 10 of this Circular.
Example 20: Company A, which
is a business organization that pays tax using credit-invoice method, buys
coffee beans from farmers, then sells them to business household H. 5% VAT
shall be levied on the revenue from selling coffee beans to business household
H.
Example 21: After purchasing
tea leaves from a farmer, Mr. X’s household sells them to Mr. Y’s household.
Mr. X’s household must calculate and pay direct VAT at 1% of the revenue from
selling tea leaves to Mr. Y’s household. If VAT on the invoices for the
unprocessed products or preprocessed products that are sold to a company or
cooperative has been declared, the seller and the buyer must adjust the
invoices to be exempt from VAT.
6. When transferring
fixed assets which are currently being used and have been depreciated between a
business establishment and its wholly-owned subsidiaries or among the these
subsidiaries to serve the manufacturing or trade of goods/services subject to
VAT, invoices and VAT payment are not required. The taxpayer that transfers
their assets must make a Decision on asset transfer enclosed with the documents
about the asset origins.
When transferring a fixed
asset, the value of which has been reassessed, or when transferring an asset to
another business establishment that manufactures or trades in goods/services
that are not subject to VAT, VAT shall be paid and VAT invoices must be made.
7. Other cases:
Taxpayers are not
required to declare and pay tax in the following cases:
a) Assets are contributed
to establish a new company. Contributed assets must have: contribution record,
partnership or cooperation contract; asset valuation record (made by a
valuation council or the contributor or an organization licensed for
valuation), and documents about asset origins.
b) Assets are circulated
among financially dependent subsidiaries of an enterprise (hereinafter referred
to as “dependent units”); assets are circulated when an enterprise is fully
divided, partially divided, amalgamated, merged, or converted. When assets are
so circulated, the taxpayer that has the circulated assets must make an asset
circulation order enclosed with documents about the asset origins and is not
required to issue invoices.
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c) Compensation claimed
from a third party under an insurance contract.
d) The delegated payments
that are not related to the sale of goods/services of the taxpayer.
dd) The revenue from
goods/services sold by agents, commissions paid to agents, including: postal and
telecommunications services, lottery, air tickets, bus tickets, train tickets,
ship tickets; international transport agents; air and maritime service agents
entitled to 0% VAT; insurance agents.
e) Revenue and
commissions on selling goods/services that are not subject to VAT.
g)9 The
business establishment is not required to pay VAT on re-import of exported
goods returned by the foreign buyer. VAT on returned domestic goods shall still
be declared and paid as prescribed.
h. 10
Organizations or enterprises paid remunerations by regulatory bodies for their
provision of authorized collection or payment services.
Such
authorized collection and payment remunerations which are not subject to VAT
declaration and assessment as prescribed in this point are those obtained from
activities: collection of voluntary social insurance, voluntary health
insurance premiums authorized by social insurance authorities; payment of
benefits provided as an advantage for persons honored for their meritorious
service, other benefits authorized by the Ministry of Labor, War Invalids and
Social Affairs; collection of taxes paid by sole proprietors authorized by tax
authorities and other collection and payment activities authorized by
regulatory.
Chapter
II
TAX BASIS
AND TAX CALCULATION METHOD
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Article
6. Tax basis
Tax basis is taxable
prices and tax rates.
Article
7. Taxable prices
1. Taxable prices
of goods and services sold by taxpayer are VAT-exclusive price. Taxable prices
of goods and services subject to special excise tax are the prices inclusive of
special excise tax and exclusive of VAT.
Taxable prices of goods
and services subject to environmental protection tax are the prices inclusive
of environmental protection tax and exclusive of VAT; taxable prices of goods
and services subject to both special excise tax and environmental protection
tax are the prices inclusive of special excise tax and environmental protection
tax but exclusive of VAT.
2. Taxable prices
of imported goods are the prices at the border checkpoint (hereinafter referred
to as “import price”) plus (+) import tax (if any) plus (+) special excise tax
(if any) plus (+) environmental protection tax (if any). Regulations on taxable
prices of imported goods shall be applied to calculation of import prices.
If the goods are eligible
for exemption or reduction of import duty, the taxable price is the import
price plus (+) import tax payable after reduction or exemption.
3. Taxable prices of the
goods and services (whether bought externally or not) used as gifts, donations,
or substitute for wages are the taxable prices of the same kinds or equivalent
goods and services at the same time.
Example 22: Unit A
manufactures electric fans and exchange 50 fans with company B for steel. The selling
price (tax-exclusive) is VND 400,000/fan. Taxable price = 50 x VND
400,000 = VND 20,000,000.
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Example 23: Company X is
permitted by a competent authority to hold a beauty pageant named “Người đẹp Việt
Nam năm 20xx” (“Miss Vietnam 20xx”). Apart from the tickets that are sold,
company X also sends invitations to some VIPs. The list of recipients is
printed on these invitations. When declaring VAT, taxable price of the
invitation is zero (0). If tax authority finds that company X collects money on
these invitations, company X shall incur penalties in accordance with
regulations of law on tax administration.
4. 11
Taxable prices of goods/services meant for internal use.
Goods internally
circulated as supplies or semi-finished products serving the operation of a
manufacturing or business establishment are exempt from VAT.
When a business
establishment creates its own fixed assets (self-created) to serve the
manufacture or sale of goods subject to VAT, the business establishment is not
required to issue invoices when such fixed assets are completed and approved.
Input VAT on self-created fixed assets shall be declared and deducted as
prescribed.
When machinery,
equipment, supplies, or goods are delivered as a loan, borrowing, or repayment,
the business establishment is not required to issue invoices and pay VAT,
provided contracts and relevant proof of payment are available.
Example 24: Unit A is
a manufacturer of electric fans. Unit A installs 50 of these fans in its
workshops to server its business operation. Unit A is not required to pay VAT
on these 50 electric fans.
Example 25: Facility B
has a weaving workshop and a tailoring workshop. Facility B delivers finished
thread from the weaving workshop to the tailoring workshop to proceed the
manufacture. Facility B is not required to calculate and pay VAT on the thread
delivered to the tailoring workshop.
Example 26:
Joint-stock company P builds a rest house for its workers. When the house is
finished, company P is not required to issue an invoice. Input VAT on
self-created fixed assets shall be declared and deducted as prescribed.
Example 27: Company Y
is a company that produces bottled water. The VAT-exclusive price for a bottle
on the market is VND 4,000. When company Y uses 300 bottles during its meeting,
VAT shall not be paid.
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5.
Taxable prices of goods and services used for sales promotion in accordance with
trade laws are zero (0). In case they are not conformable with trade laws, tax
shall be declared and paid as if they are used internally, given, or donated.
Some
forms of sales promotion:
a) If goods or services
are provided free of charge as samples or gifts, taxable prices are zero (0).
Example 29: Company P is
a manufacturer of carbonated drinks. In 2014, company P does a sales promotion
in the form of “buy 10 get 01 free” in May and December. The sales promotion in
May 2014 is conformable with trade laws, thus taxable price of every product
given free of charge in May 2014 is zero (0). The sales promotion in May 2014
is conformable with trade laws, thus taxable price of every product given free
of charge in May 2014 is zero (0).
The sales promotion in
December 2014 is not conformable with trade laws, thus company P must declare
and pay VAT on the products given free of charge in December 2014.
b) If goods or services
are provided at reduced prices, the taxable prices are the reduced prices
during the sales promotion that has been registered or notified.
Example 30: N is a
telecommunications company that sells prepaid cards. Company N registers a sale
promotion in the form of price reduction from April 01, 2014 to the end of
April 20, 2014, during which a prepaid card is sold for VND 90,000 instead of
VND 100,000.
90.000
1+10%
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6. Taxable prices of asset
rental such as housing, offices, workshops, warehouses, yards, vehicles,
machinery, equipment are the VAT-exclusive rents.
If the rent is paid by
installments or prepaid for a period of time, the taxable price is the
installment or the prepaid amount exclusive of VAT.
The rent agreed by both
parties is the rent written in the contract. If a rent bracket is prescribed by
law, the rent must be charged within that bracket.
7. If a commodity is paid
for by installments, the taxable price is the original price exclusive of VAT
and interest.
Example 31: Company X
sells a 100cc X motorbike and allows its customer to pay for the motorbike by
installments. The total price exclusive of VAT is 25.5 million dong, including
25 million dong in selling price and 0.5 million dong in interest, thus the
taxable price is 25 million dong.
8. Taxable prices for
goods processing are the prices under the processing contracts exclusive of
VAT, inclusive of wages, costs of fuel, machinery, raw materials, and other
expenses serving the processing.
9. Taxable prices of
construction and installation are the VAT-exclusive values of the completed
constructions or works.
a) If the price is
inclusive of building materials, the taxable price is the VAT-exclusive price
inclusive of building materials.
Example 32: Company B is
contracted to complete a construction. The VAT-exclusive payment 1,500 million
dong including 1,000 million dong in the value of building materials, then
taxable price is 1,500 million dong.
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Example 33: Company B is
contracted to complete a construction. The total value of the construction is
1,500 million dong (VAT-exclusive); the value of building materials provided by
investor A is 1,000 million dong, then taxable price is 1,500 million dong -
1,000 million dong = 500 million dong.
c) Taxable prices of
completed and transferred works are their VAT-exclusive value.
Example 34: Company X
(party A) hires company Y (party B) to build a new workshop.
The total value
(VAT-exclusive) of the construction is 200 billion dong, including:
- Construction value: 80
billion dong
- Value of equipment
provided by party B: 120 billion dong
- 10% VAT: (80 billion
dong + 120 billion dong) x 10% = 20 billion dong
- Total amount payable:
220 billion dong
- Party A shall:
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+ 20 billion dong in VAT
may be deducted from output VAT on sold products or refunded.
If party A agrees to pay
80 billion dong to party B for the completed and transferred works, the taxable
prices is 80 billion dong.
10. When
transferring real estate, taxable price is the transferring price minus (-)
deductible land value.
a) Deductible land value
is calculated as follows:
a.1) If land is allocated
by the state to build houses for sale, the deductible land value includes land
levy payable to the state budget (after reduction or exemption) and
compensation for land clearance as prescribed by law.
Example 35: In 2014, real
estate company A is allocated with land by the state to build houses for sale.
Land levy is 30 billion dong (before deducting compensation for land clearance
and land levy reduction or exemption). Land levy is reduced by 20%.
Compensation for land clearance is 15 billion dong.
Total deductible land
value:
- 20% reduction in land
levy: 30 billion dong x 20% = 6 billion dong;
- Land levy payable after
reduction: 30 billion dong - 6 billion dong - 15 billion dong = 9 billion dong;
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a.2) When land use rights
are put up for auction, the deductible land value is the successful bid.
a.3) If
land is leased to invest in infrastructure for lease or to build houses for
sale, the deductible land value is the land rent payable to government budget
(exclusive of land rent reduction) and compensation for land clearance as
prescribed by law. The Law on Land 2013 shall apply to the pieces of land
leased to build houses for sale from July 01, 2014.
Example
36: VN-KR is a joint-stock company specialized in infrastructure for industry
and services. VN-KR leases land from the state and pays a lump sum of land rent
to build infrastructure of an industrial park; the lease period is 50 years.
The land area is 300,000 m2, the rent is 82,000/m2.
Accordingly, the total land rent is 24.6 billion dong. VN-KR is not granted
land rent reduction or exemption. After infrastructure is finished, VN-KR
leases out 16,500 m2 to an investor with a lease period of 30 years;
the rent is VND 650,000/m2, inclusive of VAT. Accordingly,
the VAT-inclusive rent for the infrastructure for 30 years:
16,500 m2
x (650,000 - (82,000đ/m2 : 50 years x 30 years)) = 9.9132 billion
dong
VAT-exclusive
rent:
9.9132
= 9.012 billion dong.
1+10%
VAT =
9.012 billion dong x 10% = 0.9012 billion dong.
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If the
deductible land value is exclusive of infrastructure value, the taxpayer may
deduct input VAT on the infrastructure.
If the
land price on the transferring date cannot be determined, deductible land value
is the land price imposed by the People’s Committee of the province when the
transfer contract is signed.
Example
37:12 (abolished)
Example
38: In November 2013, company A buys 300 m2 of land and
infrastructure thereon from Mr. B for 10 billion dong without sufficient
documents to determine the land price at that time. In April 2014, company A
sells this piece of land together with the infrastructure thereon for 14
billion dong. Accordingly, the deductible land value is the land price imposed
by the People’s Committee of the province when company A buys the piece of land
(November 2013).
Example 39:
In
September 2013, company B buys 2,000 m2 of land together with
infrastructure thereon from real estate company A for totally 62 billion dong
(including 40 billion dong in VAT-exclusive land price, meaning the unit price
is 20 million dong/m2).
The invoice issued by
company A indicates:
- VAT-exclusive selling
price: 60 billion dong
- VAT-exclusive land
price = 40 billion dong
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- Total amount payable:
62 billion dong
Company must declare VAT
as follows:
VAT payable = output VAT
- deductible input VAT
Assuming that deductible
input VAT is 1.5 billion dong, then:
VAT payable = 2 billion
dong - 1.5 billion dong = 0.5 billion dong.
Company B keeps
developing the infrastructure and 10 villas (200 m2/villa) for sale.
Total input VAT on the villas is 3 billion dong.
On April 01, 2015,
company B signs a contract to sell one villa to customer C for 10 billion dong.
Deductible land value of the villa is calculated as follows:
- Land value (exclusive
of infrastructure value) when the villa is sold by company A: 20 million dong x
200 m2 = 4 billion dong.
- Infrastructure value of
a villa:
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- Land value (exclusive
of infrastructure value) when the villa is sold by company A: 6 billion dong.
The invoice issued by
company B indicates:
- Selling price of a
villa: 10 billion dong
- Deductible land value:
6 billion dong
- VAT = [(10 billion dong
- 6 billion dong) x 10%] = 0.4 billion dong.
- Total amount payable:
10.4 billion dong
Assuming that company B
sells out all 10 villas in the month. VAT payable by company B = output VAT -
deductible input VAT = 0.4 billion dong x 10 villas - 3 billion dong = 1
billion dong.
2 billion dong in VAT on
infrastructure written on the invoice when company A sells these 10 villas
shall not be deducted.
If company B does not
include infrastructure value in the land value, which is 4 billion dong, the
invoice shall be made as follows:
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- Deductible land value:
4 billion dong
- VAT = [(10 billion dong
- 4 billion dong) x 10%] = 0.6 billion dong.
- Total amount payable:
10.6 billion dong
Assuming that company B
sells out all 10 villas in April 2015. VAT payable by company B = output
VAT - deductible input VAT (including the input VAT on the construction of the
villas and input VAT on the infrastructure) = 0.6 billion dong x 10 villas - 3
billion dong - 2 billion dong (input VAT on infrastructure) = 1 billion dong.
a.5) If
real estate under a build-transfer (BT) contract is paid with land use right,
the deductible land value is the land price when the BT contract is signed. If
the land price is unknown when the BT contract is signed, the deductible land
value is the payment for the whole construction decided by the People’s
Committee of the province as prescribed by law.
Example
40: Joint-stock company P signs a BT contract with the People’s Committee of
province A to build a bridge in exchange for land tenure. The amount payable by
the People’s Committee is 2,000 billion dong, and the People’s Committee will
allocate 500 hectares of land in district Y of the same province to company P.
When company P uses this piece of land to build houses for sale, the deductible
land value is 2,000 billion dong.
a.6)
When a real estate company buys the right to use a piece of agricultural land
from an individual seller under a contract, then a competent authority permits
the conversion of that piece of land into residential land where houses or
apartment buildings are built for sale, the deductible land value is the price
of the piece of land paid to the seller and other expenses, including land levy
paid to government budget for land repurposing, personal income tax paid on
behalf of the seller (if agreed by both parties).
a.7) When a multistory apartment building is built for
sale, deductible land value of every m2 of housing equals (=)
the deductible land value mentioned in Points a.1 to a.6 divided by (:) the
area (m2) of floor area, exclusive of shared areas such as
corridors, stairways, basement, and underground constructions.
b) When infrastructural
works or houses are built for sale or for lease, taxable price equals (=) the
amount of money collected during the progress of the project minus (-) the
deductible land value, which is proportional to the ratio of collected money to
the total value contract.
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a.9)14
Where a real estate company signs a contract with a household or individual who
have a piece of agricultural land to convert it into housing land and such
conversion is conformable with regulations of law on land, taxable price shall
equal transfer price minus (-) deductible land price. Transfer price is the price
for compensation corresponding to the area of agricultural land that is
withdrawn under a plan approved by a competent authority.
11. The VAT-exclusive
remunerations or commissions for running an agent or brokering the sale of
goods/services, export and import entrustment are taxable prices.
12. Taxable prices of the
goods and services using special receipts on which the selling prices are
VAT-inclusive, such as stamps, bus tickets, lottery tickets, etc.:
VAT-exclusive price =
Selling price (price of the ticket, stamp, etc.)
1 + tax rate (%)
13. Taxable prices of
electricity generated by hydroelectric power plants affiliated to Vietnam
Electricity (EVN), including electricity generated by the hydroelectric power plants
affiliated to the power generation corporations affiliated to EVN, are 60% of
the average selling price of commercial electricity in the previous year,
exclusive of VAT. If the average selling price of commercial electricity in the
previous year is unknown, the price provisionally imposed by EVN shall apply,
provided such price is not lower than the average selling price of commercial
electricity in the year preceding the previous year. When the average selling
price of commercial electricity in the previous year is found, an adjustment
shall be included in the declaration of the month in which the price is found.
The average selling price of commercial electricity in the previous year must
be found by March 31 of the next year.
14. Taxable prices of casino,
prize-winning electronic games and betting entertainment services are the
amount of money collected from such services (inclusive of VAT) minus (-)
special excise tax.
Taxable price is
calculated as follows:
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Collected amount
1 + tax rate
Example 41: In a tax
period, a casino presents the following figures:
- Total amount collected
from players at the exchange counter: 43 billion dong.
- Total amount returned
to players: 10 billion dong.
Actual revenue: 43
billion dong - 10 billion dong = 33 billion dong
The revenue of 33 billion
dong is inclusive of VAT and special excise tax.
Taxable price is
calculated as follows:
Taxable price =
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= 30 billion dong
1 + 10%
15. Taxable prices of transport
and material handling services are the VAT-exclusive charges, whether the
materials are handled by the taxpayer itself or by another service provider.
16. The price of an
all-inclusive package of travel services (inclusive of meals, accommodation,
and travel) is considered VAT-inclusive.
Taxable price is
calculated as follows:
Taxable price =
Price of the package
1 + tax rate
If the price is inclusive
of the costs of return flights, meals, accommodation, and other expenses
overseas (if valid receipts are presented), such costs may be deducted from the
taxable price. Input VAT on the goods and services serving the all-inclusive
tour shall be deducted in full.
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+ Taxable revenue:
(USD 32,000 - USD
10,000) x VND 20,000 = VND 440,000,000
+ Taxable price:
VND 440,000,000
= VND 400,000,000
1 + 10%
Ho Chi Minh City Tourism company
may deduct the input VAT on the goods and services serving the tour.
Example 43: Hanoi Tourism
company signs a contract to provide an all-inclusive tour in China for
Vietnamese tourists for 05 days. The price is USD 400/tourist. Hanoi Tourism
company must pay USD 300/person to China tourism company. Accordingly, the
taxable price is: 400 - 300 = 100 (USD/person).
17. The collectible from
pawnbroking services, including the interest and other revenues from the sale
of pawned articles, is VAT-inclusive.
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Taxable price =
Collectible
1 + tax rate
Example 44: A pawnshop
earns 110 million dong in a tax period.
Taxable price is
calculated as follows:
110 million dong
= 100 million dong
1 + 10%
18. The prices on the
covers of the books subject to VAT according to the Law on Publishing are
VAT-inclusive prices and shall be used to calculate VAT and revenues. If books
are sold at prices other than the prices on the cover, VAT shall be imposed on the
actual selling price.
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20. VAT-exclusive
remunerations or commissions on brokering assessment, brokering compensation
examination, claiming compensation from a third person (including the costs)
earned by the insurer are taxable prices.
21. In the case of
service purchase in Clause 5 Article 3 of this Circular, taxable price is the
VAT-exclusive price written in the service contract.
22. Taxable price of the
goods and services mentioned in Clauses from 1 to 21 include the surcharges
payable to the sellers.
If the seller offers a
discount, the taxable price is the discounted price. If the discount is offered
according to the sales, the discount shall be included in the invoice for the
last sale or transferred to the next period. If the discount is offered after
the sales promotion is over, an adjustment shall be made, specifying the numbers
of the invoices that need adjusting and the adjustments to the payments and
tax. According to the adjusted invoice, the buyer and the seller shall adjust
their revenues, input and output taxes. Taxable price is expressed as
VND....15 (abolished)
Article
8. Time for calculating VAT
1. For goods sale, VAT
shall be calculated when the ownership or the right to use goods is transferred
to the buyer, whether the payment is made or not.
2. For service
provision, VAT shall be calculated when service provision is completed or when
the invoice for service provision is made, whether the payment is made or not.
For telecommunications
services, VAT shall be calculated when comparing the data about
telecommunications charge under the contracts between telecommunications
service providers, but not later than 2 months from the month in which the
charge is incurred.
3. For electricity and
water supply, VAT shall be calculated when the electricity or water consumption
is recorded.
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5. For construction and
installation, including shipbuilding, VAT shall be calculated when the
construction or a work is completed and put into use regardless of whether the
payment is made or not.
6. For imported
goods, VAT shall be calculated when the customs declaration is registered.
Article
9. Tax rate of 0%
1. 0% VAT is applied to
exported goods and services; construction and installation overseas and in free
trade zones; international transport; exported goods and services that are not
subject to VAT, except for the cases in Clause 3 of this Article, in which 0%
VAT is not applied.
Exported goods and
services are those that are sold to overseas organizations and individuals and
are consumed outside Vietnam, sold to the entities in free trade zones, or sold
to foreign customers as prescribed by law.
a) Exported goods
include:
- The goods exported to other countries, including those
under entrustment contracts;
- The goods sold to free trade zones as prescribed by the
Prime Minister; the goods sold to duty-free shops;
- The goods that are
delivered to the recipients outside Vietnam;
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- Cases of deemed exportation:
+ Forwarded processed
goods under trade laws on international goods trade and export processing.
+ Goods for in-country
export as prescribed by law.
+ The goods exported to
be sold at overseas fairs or exhibitions.
b) Exported services
include the services directly provided for overseas organizations and
individuals and are consumed overseas; the services provided for the entities
in free trade zones and consumed within the free trade zones.
Overseas individuals are the
foreigners that do not reside in Vietnam, the Vietnamese people that reside
overseas and are not present in Vietnam when the services are provided. The
entities in free trade zones are the entities that have registered their
business and other cases prescribed by the Prime Minister.
If services are provided
both in Vietnam and overseas, but the service contract is signed between two
taxpayers in Vietnam or two taxpayer that have permanent establishments in
Vietnam, 0% tax is only applied to the services provided overseas, except for
the case of insurance for imported goods, in which 0% tax is applied to the
whole contract value. If the contract does not separate the services provided
in Vietnam, taxable price shall be determined according to the ratio of expense
incurred in Vietnam to the total expense.
The
service provider that is a taxpayer in Vietnam must provide documents proving
that the services are provided outside Vietnam.
Example 45: Company B
signs a contract with company C to provide some services including consultancy,
survey, and design for company C’s project of investment in Cambodia (both
company B and company C are Vietnamese companies). According to the contract,
there are services that provided in Vietnam and services provided in Cambodia.
0% tax shall apply to the value of the services provided in Cambodia. Company B
must pay VAT on the revenue from the services provided in Vietnam.
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The VAT-inclusive revenue
from the services provided in Vietnam is calculated as follows:
5 billion dong x
2.5 billion dong
= 3.125 billion dong
2.5 billion dong + 1.5 billion dong
If company D presents
documents proving that company D sent employees to Laos to carry out the
survey, and the documents proving that company D purchased goods serving the survey
in Laos, 0% tax shall be applied to the revenue from the services provided in
Laos, which equals 1.875 billion dong (5 billion dong – 3.125 billion dong =
1.875 billion dong).
c) International
transport includes passenger transport and freight transport along
international routes from to other countries and vice versa, or from one
foreign country to another, regardless of the availability of vehicles. If
the international contract includes a domestic segment, the segment is also
considered international transport.
Example 47: Company X in
Vietnam uses their ships to transport goods from Singapore to Korea. The
revenue from this transport is considered revenue from international transport.
d) Aviation services and
maritime services directly provided to overseas organizations or via agents,
including:
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0% tax shall be applied
to the following maritime services: ship towing; pilotage; sea rescue; wharves;
freight handling; moorings; hatch control; hull cleaning; freight checking;
registration.
dd) Other goods and
services:
- Construction or installation overseas or in free trade
zones;
- The goods and services
that are not subject to VAT when being exported, except for the cases in Clause
3 of this Article, in which 0% tax is not applied;
- Aircraft or vessel
repair services provided to foreign organizations or individuals.
2. Conditions for
application of 0% tax:
a) The documents below
are compulsory for exports:
- A sale contract, export
processing contract, or export entrustment contract;
- Bank receipts for
payment for exports and other documents prescribed by law;
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If goods are delivered to
a recipient outside Vietnam, the seller must provide documents proving the delivery
of goods outside Vietnam such as: a contract to buy goods signed with an
overseas buyer, a contract to sell goods signed with the buyer, documents
proving that goods are received outside Vietnam such as commercial invoices,
bills of lading, packaging notes, Certificates of Origin, etc.; bank receipt
for the payment to the overseas seller by the taxpayer, bank receipt for the
payment to the taxpayer by the buyer.
Example 48. Company A and
company B signs a contract to buy grease (both of them are Vietnamese
companies). Company A buys grease from several companies in Singapore,
then sell it to company B at a port of Singapore. If company A has contracts to
buy grease signed with the companies in Singapore, the contract to sell grease
to company B, documents proving that goods have been delivered to company B at
a port in Singapore, bank receipts for the payments to grease companies in
Singapore, and a bank receipt for the payment to company A by company B, 0% tax
may be applied to the revenue earned by company A from selling grease to
company B. b) The documents below are compulsory for exported
services:
- A contract to provide
services for an organization or individual in another country or in a free
trade zone;
- Bank receipts for
payment for exported services and other documents prescribed by law;
Apart from presenting the
aforesaid documents, providers of repair services for foreign aircraft and sea
vessels must follow the procedure for importing the aircraft or vessel to
Vietnam, and follow the procedure for exporting them after they are repaired in
order to be eligible for 0% tax.
c) The documents below
are compulsory for international transport:
- An international
passenger transport or freight transport contract between the service provider
and the service buyer. For passenger transport, the contract may be substituted
with tickets. Providers of international transport services must comply with
regulations of law on transport. - Documents proving that payment is made by
bank transfer or another method considered bank transfers. Receipts for direct
payment are compulsory for passenger transport.
d) For aviation services
and maritime services:
d.1) 0% tax shall be
applied to the services provided within the international airports and cargo
terminals, provided the following documents are presented:
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- Receipts for bank
transfers or other payments considered bank transfer. If services are provided
for an overseas organization or airline on an irregular, unscheduled basis
without any contract, a receipt for direct payment made by the overseas
organization or airline is compulsory.
The aforesaid documents
are not compulsory for passenger service charges.
d.2) 0% tax shall be
applied to the maritime services provided within the port area, provided the
following documents are presented:
- A service contract with
an overseas organization or a shipping agent, or a written request for services
by an overseas organization or shipping agent;
- Documents proving that
the overseas organization or shipping agent makes payment to the service
provider is made by bank transfer or another method considered bank transfer.
3. 16 The tax rate of 0% is not applicable
to:
-
Overseas reinsurance; technology transfer, overseas transfer of intellectual
property rights; capital transfer, credit extension, outward securities investment;
derivative financial services; outbound postal and telecommunications services
(including those provided for the entities in free trade zones; provision of
sale of prepaid phone cards abroad or in free trade zones); exported products
being natural resources and minerals as per Clause 23 Article 4 of the
Circular; tobacco and alcoholic beverages imported then re-exported; goods and
services provided for individuals who have not registered to do business in
free trade zones, except for the cases defined by the Prime Minister;
Tobacco
and alcoholic beverages that are imported then exported shall not incur output
VAT upon export. However, input VAT shall not be deducted.
-
Petroleum supplied domestically to motor vehicles of the businesses that operate
in free trade zones;
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-
Services that business establishments provide to the entities operating in free
trade zones, such as: leasing of houses, conference rooms, offices, hotels, warehouses;
transportation of workers; food and beverage (except the industrial catering
service and food and beverage service rendered in free trade zones);
- The
tax rate of 0% is not applicable to the following services provided in Vietnam
to overseas entities:
+
Sports competition, art performances, cultural events, entertainment,
conference, hotel, education, advertisement and tourism;
+
Online payment services;
+
Services in connection with the sale, distribution and consumption of goods in
Vietnam.
Article
10. Tax rate of 5%
10% tax shall be levied
on the goods and services below:
1. Clean water serving
manufacture and everyday life, except for bottled water and other soft drinks
subject to 10% tax.
2. 17 Ores used for fertilizer
manufacture; pesticides and growth stimulants for plants and animals,
including:
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b)
Pesticides including agrochemicals on the List of agrochemicals complied by the
Ministry of Agriculture and Rural Development and other pesticides;
c)
Growth stimulants for plants and animals.
3. 18
(abolished)
4. Dredging channels,
canals, ponds, and lakes serving agriculture; plant cultivation; preprocessing
and preservation of agricultural products (except for dredging in-field
trenches mentioned in Clause 3 Article 4 of this Circular).
Preprocessing and
preservation of agricultural products include drying, husking, threshing,
cutting, grinding, putting into cold storage, salting, and other usual means of
preservation mentioned in Clause 1 Article 4 of this Circular.
5. The farming, breeding
and aquaculture products that are unprocessed or preprocessed or preserved
(defined in Clause 1 Article 4 of this Circular), except for the cases in
Clause 5 Article 5 of this Circular.
The unprocessed farming
products mentioned in this Clause include unhusked rice, husked rice, corn,
potatoes, cassava and wheat.
6. Preprocessed latex in
the form of crepe, sheets, rubber or nuggets; preprocessed turpentine; fishing
nets, cords and fibers for making fishing nets; specialized fibers or cords for
making fishing nets, regardless of raw materials.
7. Fresh foods for
business, unprocessed forestry products for business, except for wood, bamboo
sprouts, and the products enumerated in Clause 1 Article 4 of this Circular.
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Unprocessed forestry
products include the products from natural forests such as rattan, bamboo,
mushrooms, roots, leaves, flowers, herbs, resin, and other forestry products.
Example 49: Company A
produces seasoned triggerfish under the following procedure: fresh triggerfish
are caught and filleted, then seasoned with sugar, salt, solpitol, then
packaged and frozen. The seasoned triggerfish is subject to 10% VAT.
8. Sugar;
by-products during the sugar manufacture process including molasses, bagasse
and mud waste.
9. Products made of jute,
sedge, bamboo, rattan, thatch, reed, thysanoloena maxima Kuntze, dendrocalamus
barbatus, straws, copra, coconut shells, hyacinth and other handicrafts made of
recycled materials from agriculture being products produced or processed from
main materials being jute, sedge, bamboo, reed, thysanoloena maxima Kuntze or
dendrocalamus barbatus and thatch such as jute carpets, jute fibre, jute bags,
jute strings, coconut fiber or sedge mats; grass brooms and ropes made of
bamboo or coconut fibers, conical hats, bamboo blinds; bamboo chopsticks,
dendrocalamus chopsticks; preprocessed cotton; newspaper printing paper.
10. 19
(abolished)
11. 20 Medical equipment and tools including medical
machines and equipment: screening, scanning and imaging equipment for medical
examination and treatment; specialized equipment for surgery, treatment,
emergency medical service vehicle; measuring instrument for measuring blood
pressure, cardiac activities, pulse, blood transfusion instrument; syringes;
contraception equipment; medical equipment requiring import permit, circulation
registration certificate or notice on receipt of standard declaration according
to regulations of law on healthcare or according to list of medical equipment
under specialized management of Ministry of Health to which HS codes are
assigned according to Vietnam’s nomenclature of exports and imports attached to
the Circular No. 14/2018/TT-BYT dated May 15, 2018 of Minister of Health and
amending documents (if any).
Medical
cotton, bandages and first-aid; medical prevention and treatment medicine
including final medicine products, pharmaceutical starting materials, except
functional food; vaccine; medical biologicals, distilled water for diluting
injectable medicines, intravenous fluids; hats, clothes, facemasks, surgical
gloves, gloves, leg cover, shoe cover, towels, specialized medical gloves,
breast implants and dermal fillers (excluding cosmetics); chemicals for
experiment and sterilization for medical use.
12. Teaching aids
including models, pictures, boards, chalks, rulers, compasses, other equipment
and instruments for teaching, research, and scientific experimentation.
13. Artistic, exhibition,
physical training and sporting activities; art performances; cinematography;
importing, distributing, and showing films.
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b) Artistic performances
such as tuong, cheo, cai luong, singing, dancing, musical performances, drama
and circuses; other types of artistic performance and art performance
organization services by opera companies, performing groups and circuses which
must be licensed by the competent authority.
c) Cinematography;
importing, distributing, and showing films, except for the products mentioned
in Clause 15 Article 4 of this Circular.
14. Children’s toys;
books other than those that are not subject to VAT mentioned in Clause 15
Article 4 of this Circular.
15. Scientific and
technological services which mean the activities that serve or assist in
scientific research and technology development; the activities related to
intellectual property; transfer of technologies, technical regulations and
standards related to measurement, product quality, goods, nuclear and radiation
safety, and atomic energy; consultancy, training, dissemination, and
application of scientific and technological achievements to socio-economic
fields under contracts for scientific and technological services defined in the
Law on Science and Technology, not including online games and Internet-based
entertainments.
16. Sale, lease, and lease
purchase of social housing according to the Law on Housing. Social housing
means the housing invested in by the state or the organizations and individuals
from various economic sectors, which satisfy the criteria for housing in terms
of selling prices, rents, and eligible buyers according to regulations of law
on housing.
Article
11. Tax rate of 10%
10% tax shall be levied
on the goods and services that are not mentioned in Article 4, Article 9 and
Article 10 of this Circular.
The rates of VAT mentioned
in Article 10 and Article 11 shall be uniformly applied to the each type of
goods and services, whether they are imported, manufactured, processed, or
traded.
Example 50: 10% tax is
levied on apparel. That means the tax rate is always 10% whether such apparel
is imported manufactured, processed, or traded.
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If a taxpayer sells
various goods and services that are subject to various rates of VAT, they must
be sorted by VAT rates. Otherwise, the highest rate of VAT among which shall
apply.
If the rate of VAT in the
preferential import tariff schedule is found unconformable with this Circular,
this Circular shall apply. If different rates of VAT are applied to the same
kind of goods that are imported or manufactured in Vietnam, the local tax
authority and customs authority must send a report to the Ministry of Finance
for guidance.
Section
2. TAX
CALCULATION METHODS
Article
12. Credit-invoice method
1. Credit-invoice method
is applied by the taxpayers that adhere to the accounting and invoicing
practice according to accounting and invoicing laws, including:
a) Any taxpayer that
earns at least one billion dong in annual revenue from selling goods and
services Credit-invoice, provided the taxpayer adheres to the accounting and
invoicing practice according to accounting and invoicing laws, except for
household and individual businesses mentioned in Article 13 of this Circular;
b) Any taxpayer that voluntarily
applies credit-invoice method, except for the household and individual
businesses that pay tax using direct method mentioned in Article 13 of this
Circular;
c) Any foreign entity
that provides goods and services serving petroleum exploration and extraction
and oil field development and authorizes a Vietnamese party to deduct tax.
2. The annual revenue
mentioned in Point a Clause 1 of this Article is the revenue from selling
taxable goods and services, which is calculated as follows:
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Example 51: Enterprise A
was established in 2011 and still operating in 2013. To determine the tax
accounting method applied in 2014, enterprise A shall calculate its annual
revenue as follows:
Aggregate the revenue
from selling goods and services subject to VAT on the monthly VAT declarations
from November 2012 to the end of October 2013.
If the annual revenue
calculated is 1 billion dong or more, enterprise A may apply credit-invoice
method for 02 years (2014 and 2015).
If the annual revenue
calculated is less than 1 billion dong, enterprise A must apply direct method
according to Article 13 of this Circular for 02 years (2014 and 2015), unless
enterprise A voluntarily applies credit-invoice method according to Clause 3 of
this Article.
b) If the company has not
operated for 12 months, the annual revenue shall be estimated by aggregating
the revenue from selling goods and services subject to VAT on the monthly VAT
declarations and dividing (:) it by the operational months, and then
multiplying (x) it by 12 months. If the estimated annual revenue is one billion
dong or more, the enterprise may apply credit-invoice method. If the estimated
annual revenue is less than one billion dong, the enterprise must apply direct method
for 02 years, unless it voluntarily applies credit-invoice method.
Example 52: Enterprise B
was established and inaugurated from March 2013. To determine the tax
accounting method applied in 2014 and 2015, enterprise B estimates its annual
revenue by aggregating the revenue from selling goods and services subject to
VAT on the monthly VAT declarations of March, April, May, June, July, August,
September, October, and November, dividing (:) it by 9 months, and then
multiplying (x) it by 12 months.
If the estimated annual
revenue is one billion dong or more, the enterprise may apply credit-invoice
method. If the estimated annual revenue is less than one billion dong,
enterprise B must apply direct method for 02 years, unless it voluntarily
applies credit-invoice method.
c) If the company starts
declaring tax quarterly from July 2013, the annual revenue shall be calculated
by aggregating the total revenue from selling goods and services subject to VAT
on the monthly VAT declarations of October, November and December in 2012, the
first six months of 2013, and the VAT declaration of the third quarter of 2013.
If the annual revenue calculated is one billion dong or more, the enterprise
shall apply credit-invoice method. If the annual revenue is less than one billion
dong, the enterprise must apply direct method for 02 years, unless it
voluntarily applies credit-invoice method.
d) If the taxpayer
suspends their business for the whole year, the annual revenue is the revenue
of the year preceding the year over which the business is suspended.
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If the business is not in
operation for the full 12 months in the year preceding the year over which the
business is suspended, the revenue earned during the operational months and
quarters according to Point b of this Clause shall be considered annual revenue.
3. 21 Business establishments that voluntarily
apply credit-invoice method include:
a) Any enterprise or
cooperative that earns an annual revenue of below 1 billion dong from selling
goods or providing services subject to VAT and adhere to regulations on
bookkeeping and invoicing.
b) Any new enterprise
derived from a project of a business establishment that pays VAT using
credit-invoice method.
Any new enterprise that
is making investment in a project approved by a competent authority and
voluntarily applies credit-invoice method.
Any new enterprise or
cooperative that has a project, which is not approved by a competent authority,
an investment plan approved by a competent person of the company, and
voluntarily applies credit-invoice method.
c) Any new enterprise
or cooperative that makes investment, purchases, or receives capital
contribution in the form of fixed assets, machinery, equipment, tools, or has a
contract to lease business premises.
d) Any foreign entity
doing business in Vietnam under a main contract or subcontract.
dd) Any business
entity that can separate input VAT from output VAT, excluding enterprises and
cooperatives.
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4. 23 Other cases:
a) If a business
establishment trades in jewelry, it must separate revenue from this operation
and apply direct method to pay VAT thereon in accordance with Article 13 of
this Circular.
b) When an enterprise
applying credit-invoice method establishes branches (including those derived
from its projects), the tax calculation method applied by the branches is the
same as that applied by the enterprise if such branches declare VAT
independently. Any branch that does not sell goods, does not earn revenue, or
any branch in the same province as the headquarter which does not declare tax
independently shall have tax declared at the headquarter of the enterprise.
c) Any new enterprise
or cooperative that is not mentioned in Clause 3 of this Article shall apply
the direct method prescribed in Article 13 of this Circular.
dd)24 (abolished)
5. VAT payable:
VAT payable
=
Output VAT
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Deductible output VAT
Where:
a) Output VAT equals the
total VAT on sold goods and services written on the VAT invoices.
The VAT written on a VAT
invoice equals (=) taxable prices of goods and services multiplied by (x)
corresponding tax rates.
If the selling price is
VAT-inclusive, output VAT equals (=) selling price minus (-) taxable price
according to Clause 12 Article 7 of this Circular.
The taxpayer that is
eligible to use credit-invoice method must calculate and pay VAT on goods and
services when they are sold. When issuing a sale invoice, the taxpayer must clearly
write the VAT-exclusive prices, VAT, and total amount payable by the buyer. If
the invoice only has the selling price (where special invoices are allowed)
without specifying the VAT-exclusive price and VAT, the VAT shall be levied on
the selling price.
Example 54: An enterprise
sells F6 steels at VAT-exclusive price VND 11,000,000/tonne; 10% VAT =
1,100,000 VND/tonne. However, the selling price written on some invoices is VND
12,100,000/tonne. In this case, VAT will be VND 1,210,000/tonne (VND 12,100,000/tonne
x 10%) instead of the pre-tax price of VND 11,100,000/tonne.
Taxpayers must adhere to
accounting and invoicing practice in accordance with the laws on accounting and
invoicing. In case the tax authority finds an incorrect VAT rate on an invoice
for the sale of goods and services, follow the instructions below:
If the incorrect VAT rate
is higher than that prescribed by the legislative documents on VAT, the
taxpayer must pay tax at the rate written on the invoice; if the incorrect VAT
rate is lower than that prescribed by the legislative documents on VAT, the
taxpayer must pay tax at the rate prescribed by the legislative documents on
VAT.
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If special receipts, on
which selling prices are VAT-inclusive, are permitted, the taxpayer may
calculate VAT-exclusive prices and input VAT according to the VAT-inclusive
prices and the instructions in Clause 12 Article 7 of this Circular.
Deductible input VAT
shall be calculated in accordance with Articles 14 to 17 of this Circular.
Example 55: In a tax
period, company A pays 110 million dong inclusive of VAT for deductible input
services that are subject to 10% tax (special receipts bearing VAT-inclusive
prices are used for the services), then deductible input VAT is calculated as
follows:
110 million dong
x 10% = 100 million dong
1 + 10%
VAT-exclusive price is
100 million dong; VAT is 10 million dong.
In case the tax authority
finds an incorrect VAT rate on an invoice issued by the goods buyer:
If the VAT rate on the
invoice is higher than that prescribed by tax laws, input VAT shall be deducted
at the rate prescribed by the legislative documents on VAT. If it is proven
that the seller declared and paid tax at the rate on the invoice, input VAT may
be deducted at the rate written on the invoice as long as it is certified by
the supervisory tax authority of the seller. If the VAT rate on the invoice is
lower than that prescribed by the legislative documents on VAT, input VAT shall
be deducted at the rate written on the invoice.
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Example 56: In March
2014, taxpayer A, who is eligible to apply credit-invoice method, imports
products named “CHAIR MM”, and has paid 5% VAT during importation. In May
2014, taxpayer A sells 01 “CHAIR MM” to buyer B for 100 million dong exclusive
of VAT. Because 5% VAT has been paid during importation, the VAT invoice issued
by taxpayer A to buyer B indicates 100 million dong in taxable price, 5% VAT, 5
million dong in VAT, and 105 million dong in total amount. This amount has been
paid off by buyer B. In 2015, tax authority finds that the VAT rate applied by
taxpayer A is incorrect (the correct rate is 10%). Because the
transaction between taxpayer A and buyer B has finished, company A cannot
collect any additional payment from buyer B (buyer B refuses to pay any
additional tax). The VAT payable by taxpayer A and the taxable revenue are
determined by the tax authority as follows:
The total payment made by
buyer B, which is 105 million dong, is considered inclusive of 10% VAT. The
correct VAT payable is:
105 million dong
x 10% = 9.545 million dong
1 + 10%
Additional VAT payable by
taxpayer A:
9.545 million dong - 5
million dong = 4.545 million dong.
Taxable revenue from
selling the “CHAIR MM” to buyer B:
105 million dong – 9.545
million dong = 95.455 million dong.
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1. 25
VAT payable equals (=) value added multiplied by (x) VAT rate on gold, silver
and precious stone trading and crafting.
Value added of gold,
silver and precious stones equals (=) its selling price minus its buying price.
The selling price of
gold, silver and precious stones is the price written on the invoice, inclusive
of crafting cost (if any), VAT, and surcharges to which the seller is entitled.
The buying price of
gold, silver and precious stones is the VAT-inclusive value of gold, silver and
precious stones purchased or imported for crafting or trading the gold, silver
and precious stones sold.
In the tax period, any
negative value added of gold, silver and precious stones shall be offset
against their positive value added. If the positive value added is not
available or not sufficient to completely offset against the negative value added,
the negative value added shall transferred to the next period in the same year.
At the end of the calendar year, any residual negative value added shall not be
transferred to the next year.
2. Cases in which
VAT is calculated by directly multiplying a rate (%) by the revenue
(hereinafter referred to as “direct VAT”):
a) This method may be
applied by the following entities:
- The operational
enterprises and cooperatives that earn less than one billion dong in annual revenues,
except for those that voluntarily apply credit-invoice method prescribed in
Clause 3 Article 12 of this Circular;
- The new
enterprises and cooperatives, except for those that voluntarily apply credit-invoice
method prescribed in Clause 3 Article 12 of this Circular;
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- The foreign entities
doing business in Vietnam without following the Law on Investment; the
organizations that fail to adhere to accounting and invoicing practice, except
for those that provide goods and services serving petroleum exploration and
extraction and oil field development.
- The business entities
other than enterprises and cooperatives, except for those that voluntarily
apply credit-invoice method.
b) Direct VAT rates
applied to various business lines:
- From goods distribution
or goods supply: 1%;
- From services or
construction exclusive of building materials: 5%;
- Manufacturing,
transport, services associated with goods, construction inclusive of building
materials: 3%;
- Other lines of
business: 2%.
c) The taxable revenue is
the total revenue from selling goods and services, which is written on the sale
invoice for taxable goods and services, inclusive of the surcharges to which the
seller is entitled.
The rates above are not
applied to the revenue from selling the goods and services that are not subject
to VAT and revenue from exported goods and services.
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If the taxpayer engages
in various lines of business to which different rates are applied, they must be
sorted by VAT rate. Otherwise, the highest rate among which shall apply.
3. The direct VAT payable
by a household business or individual business that pays VAT at a flat rate
depends on the declaration made by the taxpayer, the data of the tax authority,
the result of the investigation into the taxpayer’s actual revenue, and
opinions of the local Tax Advisory Council.
If the taxpayer that pays
tax at a flat rate engages in multiple lines of business, the rate on the
primary business line shall be applied.
4. The list of direct VAT
rates mentioned in Clause 2 and Clause 3 of this Article is enclosed herewith.
Chapter
III
TAX
DEDUCTION AND TAX REFUND
Section
1. TAX
DEDUCTION
Article
14. Rules for deducting input VAT
1. Input VAT on
goods and services serving the manufacture or sale of goods/services subject to
VAT shall be deducted in full, including non-refundable input VAT on damaged
goods.
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If goods diminish
naturally during transport or pumping (such as petrol, oil, etc.), input VAT on
the lost amount of goods within the tolerance may be deducted. Input VAT on the
lost amount beyond the tolerance must not be deducted.
Input VAT on goods and
services forming fixed assets such as canteen, recreation room, locker room,
parking lot, restroom, water tank serving workers at the workplace, housing and
medical facility for workers in industrial parks shall be deducted in full.
VAT on the rents for the
houses for workers in an industrial park paid by the taxpayer may be deducted
if the houses are conformable with laws on houses for workers in industrial
parks in terms of design standards and rents. If the taxpayer builds or
purchases houses outside the industrial parks serving workers in the industrial
park, VAT on these housed may be deducted in full if they are conformable with
the design standards applied to houses for workers in industrial parks.
When a taxpayer pays
foreign experts for their works in Vietnam or holding managerial positions in
Vietnam under labor contracts signed, the rent for houses for such foreign
experts must not be deducted.
If the foreign experts
are still employees of an overseas enterprise, receive wages and benefits from
the overseas enterprise over the period of work in Vietnam, and the overseas
enterprise and the taxpayer in Vietnam is signs a contract specifying that the
taxpayer in Vietnam must cover the costs of accommodation for the foreign
experts while they are working in Vietnam, then the VAT on the accommodation
costs paid by the taxpayer shall be deducted.
2. 26 When goods and services (including
fixed assets) are purchased to serve the manufacture or sale of both the
goods/services that are subject to VAT and goods/services that are not subject
to VAT, only VAT on the goods and services serving the manufacture or sale of
the goods/services subject to VAT shall be deducted. The taxpayer must separate
the deductible input VAT from non-deductible one. Otherwise, input VAT shall be
deducted according to the ratio of revenue subject to VAT, revenue not subject
to VAT to the total revenue from selling goods and services, including revenue
not subject to VAT that cannot be separated.
The
taxpayer that sells both goods/services that are subject to VAT and
goods/services that are not subject to VAT may temporarily deduct all of the
VAT on purchased goods, services, and fixed assets incurred in the
month/quarter. At the end of the year, the taxpayer shall determine the actual
deductible input VAT in the year and adjust the amount of input VAT deducted
during the year.
3. 27 The input VAT on fixed assets, machinery, and
equipment, including the input VAT on the lease of these assets, machinery, and
equipment, and other input VAT relating to assets, machinery, and equipment
such as warranty or repair shall be not deducted and shall be included in costs
of fixed assets or the deductible expense prescribed in Law on Corporate Income
Tax and its guiding documents in the following cases: specialized fixed assets
used for the manufacture of weapons and specialized vehicles for security and
defense; fixed assets, machinery, equipment of credit institutions, reinsurers
and life insurers, securities companies, health facilities, training
institutions; civil aircraft and yachts not used for commercial cargo
transport, passenger transport, tourism or hotel operation.
With regard to fixed
assets being cars with fewer than 9 seats (except for cars used for cargo
transport, passenger transport, tourism, or hotel operation; cars used for
display and test drive by car dealers) whose value is 1.6 billion dong or more
(exclusive of VAT), the input VAT amount in proportion to the amount in excess
of 1.6 billion dong shall not be deducted.
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a) If the taxpayer has a closed
production line where the products not subject to VAT are used for producing
goods subject to VAT, input VAT shall be deducted in full.
Example 58: Enterprise X
invests in raw materials and a factory to fillet tra fish and river catfish and
produce frozen shrimps for export. Enterprise X has a closed production line,
including the breeding line, ponds, fences, irrigation system, boats, and other
raw materials such as feeds, veterinary medicines, and the processing line.
Enterprise X may deduct input VAT on fixed assets and purchases that are not
fixed assets during the manufacture and processing.
Example 58a:28 Enterprise A invests in
a raising zone and a factory to create a closed manufacture process from
raising (including the lease of a raising zone in which the breeds, ponds,
fences, irrigation system, ships, animal feeds, veterinary medicines,
veterinary services, etc. are invested in by Company A) to processing tra fish
fillets for export and domestic sale. During the manufacturing process,
enterprise A has bought tra fish from other enterprises and farmer households.
Tra fish bought externally are gathered at enterprise A’s ponds where
enterprise A’s tra fish are raised before being brought into the factory. Tra
fish raised by the enterprise and tra fish bought externally are processed into
fish fillets in the factory in accordance with the procedure: Raw material -
cleaning - head removal, skinning - gutting - filletting - salting - freezing -
sale. Enterprise A shall declare VAT as follows:
- Enterprise A may
deduct the whole input VAT on fixed assets and purchased goods/services that
are not fixed assets serving the preparation of tra fish fillet preprocessing.
- Exported fillets of
tra fish raised by enterprise A shall apply 0% tax. The enterprise may deduct
input VAT on export of tra fish fillets in full. If the enterprise raise tra
fish and then process them into tra fish fillets for export and domestic sale,
the input VAT shall be proportional to the ratio of export revenue to the total
revenue (revenue from export and revenue from domestic sale).
Example 59: Enterprise Y
invests in raw materials and a factory to produce and process dairy (sterilized
milk, yogurt, cheese, etc.). Enterprise Y has a closed production line,
including the breeding line, farms, stables, fences, milking devices,
sanitation system, raw materials such as feeds and veterinary medicine, and the
processing line. Enterprise Y may deduct input VAT on fixed assets and
purchases that are not fixed assets during the manufacture and processing.
b) If the taxpayer has a
project of investment that is divided into multiple stages, has a closed
production line, and uses non-taxable products to manufacture taxable goods,
but non-taxable goods and services are provided during infrastructural
development stage, the input VAT incurred during the infrastructural
development stage in fixed assets may be deducted in full. The taxpayer must
separate the VAT on the assets other than those serving manufacture of and
trading in non-taxable goods and services to deduct tax according to the ratio
of taxable revenue to total revenue from selling goods and services.
If the taxpayer makes a
commitment to keep producing taxable products, VAT may be deducted during
infrastructural development stage. If the input VAT incurred during the
infrastructural development stage has been declared, deducted, and refund, but
then found to be not eligible for deduction or refund, the taxpayer must make
an adjustment and pay tax that has been deducted or refunded. If the taxpayer
fails to make the adjustment, tax authority shall collect the tax arrears and
impose penalties as prescribed. The taxpayer is totally responsible to the law
for the report and explanation for the tax deduction and tax refund, which are
submitted to tax authority.
If the taxpayer sells
unprocessed or preprocessed agricultural, forestry and aquaculture products
that are not subject to VAT, the VAT on purchases may also be deducted
according to the ratio of revenue from selling taxable goods and services to
the total revenue.
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If enterprise X sells all
of the rubber latex, which is not subject to VAT, the input tax shall not be
deducted.
If the enterprise uses
part of the rubber latex for manufacturing taxable products, and sell the rest,
the input VAT shall be deducted as follows:
- Input VAT on fixed
assets (rubber tree plantation, processing factory, etc.) may be deducted in
full (including VAT incurred during infrastructural development stage).
- Input VAT on goods and
services shall be deducted according to the ratio of revenue from selling
taxable goods and services to the total revenue.
c) The taxpayers
(including the new business establishments) that provide both goods and
services subject to VAT and goods and services that are not subject to VAT may
provisionally deduct input VAT on fixed assets incurred during infrastructural
development stage according to the ratio of revenue from selling goods and
services subject to VAT to the total revenue according to their business and
manufacturing plan. The provisionally deducted VAT shall be adjusted to the
ratio of revenue from selling goods and services subject to VAT to the total
revenue over three years from the first year in which revenue is earned.
Example 61: Z is a new
enterprise derived from a project on investment in transport. According to the
business plan, company Z is supposed to earn revenue from public passenger
transport, advertising, vehicle maintenance and repair. The revenue from
passenger transport by bus accounts for 30% of the total revenue. The
infrastructural development stage lasts for 02 years (from June 2014 to May
2016), including buying vehicles, building bus stops and infrastructure. During
this period, 70% of the input VAT on fixed assets and purchases serving the
creation of the company is provisionally deducted and refunded (VAT on the
vehicles used as public buses is not deducted). Enterprise Z is inaugurated and
starts earning revenue from June 2016. Three years later, at the end of May 2019,
the revenue from public passenger transport by bus makes up 35% of total
revenue from goods and services. Enterprise Z shall reduce the deductible VAT
by 5% (= 70% - 65%) and aggregate the arrears with the VAT payable in May 2019.
The enterprise shall not incur any fine or late payment interest. 5. Input
VAT on the goods (whether purchased externally or produced by the taxpayer)
used as gifts, used for sale promotions or advertising serving the manufacture
of sale of taxable goods may be deducted.
6. The VAT paid under a
decision on tax imposition made by a customs authority shall be deducted in
full, unless penalties for tax fraud or avoidance are imposed by the customs
authority.
7. Input VAT on goods and
services serving the manufacture or sale of taxable goods and services
mentioned in Article 4 of this Circular must not be deducted, except for the
following cases:
a) VAT on purchased goods
and services serving the provision of goods and services for the foreign
entities that use them as humanitarian aid or non-refundable aid according to
Clause 19 Article 4 of this Circular shall be deducted in full;
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8. VAT shall be declared
and deducted in the period during which it is incurred, whether the products
are used or still in storage.
If the taxpayer finds
that the input VAT is incorrectly declared, an adjustment may be made before
the tax authority or a competent authority announces the decision on tax
inspection at the taxpayer’s premises.
9. Input VAT that is not
deductible shall be aggregated with costs to calculate corporate income tax, or
aggregated with costs of fixed assets, except for the VAT on any purchase that costs
20 million dong or more without receipts for non-cash payments.
10. The headquarters that
do not directly run the business, the administrative units affiliated to
hospitals, medical stations, sanitariums, institutes, schools, etc. that are
not taxpayers must not deduct or claim refund of input VAT on the purchases
serving their operation.
If such units sell
taxable goods and services, VAT on these goods and services shall be separately
declared and paid.
Example 62: Though the
headquarter of company A does not directly run the business and is funded by
its affiliates, it leases out part of its office building. In this case, the
headquarter must separately declare and pay tax on the office lease. Input VAT
on goods and services serving the operation of the headquarter shall not be
deducted or refunded.
11. Input VAT of goods
and services serving provision of goods and services that are not subject to
VAT mentioned in Article 5 of this Circular (except for Clause 2 and Clause 3
of Article 5) may be deducted in full.
12. When the taxpayer
authorizes another entity to make a purchase, the invoice for which bears the
name of the authorized buyer, input VAT on such purchase may be deducted in the
following cases:
a) An insurer authorizes
the policyholder to have the policyholder’s assets repaired (invoices for the
repair cost and parts bear the name of the policyholder), then pays the
policyholder for the invoices under the insurance contract. In this case the
insurer may deduct VAT on such invoices. If the amount paid to the policyholder
is 20 million dong or above, it must be made by bank transfer.
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13. When a
non-business entity contributes assets to a limited liability company or a
joint-stock company, the receipt for this contribution is the certificate of
capital contribution and the asset transfer note. If the contributed assets are
brand new, have legitimate invoices, and are accepted by the capital transfer
council, the value of this contribution is the VAT-inclusive value written on
the invoice. The recipient of the contribution may deduct the VAT on the
invoice for the purchase of such assets from the contributor.
14. The taxpayer that
switches over from direct method to credit-invoice method may start deducting
VAT on purchases from the first tax period in which credit-invoice method is
applied.
The taxpayer that
switches over from credit-invoice method to direct method may aggregate the VAT
on purchases that is not completely deducted before switching with deductible
expenses when calculating the income subject to corporate income tax, except
for the refundable VAT on the purchases that were made before switching according
to Article 18 of this Circular and the legislative documents that were
effective before this Circular comes into force.
Example 63: Company A is
applying credit-invoice method in 2014 and 2015. From January 01, 2016, company
A is no longer eligible to apply credit-invoice method. Company A sent a claim
for tax refund the tax authority from November 2014 to the end of October 2015
(when revenue is calculated to decide the tax accounting method in 2016 and
2017). The claimed refund is 350 million dong and the input VAT that remains is
50 million dong according to the VAT declaration of November 2015. Company A
shall receive the full refund of 350 million dong. The remaining input VAT of
50 million dong shall be transferred to the tax period of December 2015. If
input VAT on the VAT declaration of December 2016 is not completely deducted,
company A may aggregate it with deductible expenses when calculating the income
subject to corporate income tax.
14a. 29 Input VAT on goods, services, fixed assets serving manufacture
of: fertilizers, specialized machinery and equipment serving agricultural
production, offshore fishing ships, animal feeds that are sold domestically
shall be included in deductible expenses when determining income subject to
corporate income tax instead of being declared and deducted, except for VAT on
purchased of goods, services, fixed assets that are incurred before January 01,
2015, written on VAT invoices or proof of VAT payment upon importation and
satisfy conditions for deduction, tax refund, and are eligible for tax refund
as prescribed in Article 18 of Circular No. 219/2013/TT-BTC dated December 31,
2013 and this Circular.
15. Input VAT must
not be deducted in the following cases:
- The VAT invoice is not
legitimate, such as VAT is not written (except for special invoices on which
selling prices are VAT-inclusive);
- The invoice does not
contain or does not contain the correct name, address or TIN of the seller,
thus rendering the seller unidentifiable;
- The name, address, or
tax code of the buyer on the invoice is incorrect (except for the case in
Clause 12 of this Article);
- The VAT invoice or the
receipt for VAT payment is fake; the invoice is changed or fictitious (made
without actual sale);
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16. Other cases
prescribed by the Ministry of Finance.
Article
15. Conditions for input VAT deduction30
1.
Legitimate VAT invoices for purchases or receipts for payment of VAT on
imported goods, or receipts for payment of VAT on behalf of foreign
organizations that do not have Vietnamese legal status and the organizations
and individuals, and the foreigners that do business or earn income in Vietnam.
2.
Proofs non-cash payments for the purchases (including imported goods) that cost
20 million dong or more, except for the imports that cost below 20 million dong
each, purchases that cost below 20 million dong inclusive of VAT, and imports
being gifts, donations from overseas entities.
Receipts
for non-cash payments include bank transfer receipts and other receipts for
non-cash payments prescribed in Clause 3 and Clause 4 of this Article.
3.
Bank transfer confirmations are documentary evidence proving the transfer of
money from the buyer’s account to the seller’s account opened at providers of
payment services under legitimate payment methods such as checks, payment
orders, cash collection orders, bank cards, credit cards, SIM cards (digital
wallets) and other means of payment as prescribed (including the cases in which
the buyer transfer money from the buyer’s account to the seller’s account
carrying the name of the owner of a sole proprietorship or from the buyer's
account carrying the name of the owner of the sole proprietorship to the
seller's account). 31
a)
Proofs of the buyer's payment to the seller's account or proofs of payments in
the manners that are not conformable with applicable regulations of law are not
eligible for deduction and refund of VAN on purposes that cost 20 million dong
or more.
b)
Any purchase that costs 20 million dong or more (VAT-inclusive) shall not be
deducted if there is no bank transfer receipt.
c)
With regard to goods purchased under a deferred payment plan or installment
plan that cost 20 million dong or more, the taxpayer shall declare and deduct
input VAT according to the sale contracts, VAT invoices, and bank transfer
receipt. If the bank transfer receipt is not available before the payment
deadline according to the contract, the taxpayer may still deduct input VAT.
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4.
Other cases in which non-cash payments are used for deducting input VAT:
a) If
goods and services are purchased by offsetting their value against the value of
sold goods and services, or by lending goods under contracts, a certification
of this kind of transaction and data comparison record made by both parties is
compulsory. If the payment is offset against third party’s debt, a debt
offsetting record made by all three parties is compulsory.
b) If
the contract allows goods and services to be purchased on credit in the forms
of loans or debt offsetting via a third party, it is required to have the loan
contract and the receipts for transfer of money from the creditor’s account to
the debtor’s account, even when the value of purchased goods and services is
offset against the amount paid by the buyer on behalf of the seller or the
amount provided for the buyer by the seller.
c) If
a third party is authorized to receive the payment for purchases by bank
transfer (including the case in which the seller requests the buyer to wire the
payment to a third party appointed by the seller), this authorization must be
agreed in the contract, and the third party must be a lawful legal person or
natural person.
After
the payment is made this way, if the remaining value that is paid in cash is 20
million dong or more, tax shall only be deducted if bank transfer receipts are
presented.
d) If
payment for purchases is wired to a third party’s account at a State Treasury,
which is opened to enforce money collection, input VAT may be deducted.
Example
68:
Company
A buys goods of company B and still owes money to company B. However, company B still owes tax to government budget.
According to the Law on Tax Administration, when the tax authority collects
company B’s money and assets that are held by company A to enforce tax
decision, the money transferred by company A to the account at the State
Treasury is considered bank transfer, and the corresponding VAT on purchased
goods may be deducted.
Example
69:
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A
competent authority decides to collect the money owed to company C by company D
and transfer it to an account at a State Treasury to resolve disputes over sale
contracts between company C and its partners.
When
company D transfers money the account at the State Treasury (this transfer is
not stipulated in the contract between company C and company D), the transfer
is also considered bank transfer and the corresponding VAT on purchased goods
may be deducted.
5.
When the total value of multiple purchases, each of which costs below 20
million dong, that are made in the same day is 20 million dong or more, tax
shall only be deducted if bank transfer receipts are presented. The supplier is
a taxpayer that has a TIN and pay VAT directly.
In
case the taxpayer has financially dependent stores that use the same TIN and
invoice form, if the invoice shall have the text "Cửa hàng số:"
("Store No.") to differentiate the taxpayer's stores and bears the
seal of each store, then each store shall be considered a supplier.
Article
16. Conditions for deducting and refunding input VAT on exported goods and
services
VAT on exported goods and
services (except for the cases in Article 17 of this Circular) shall only be
deducted and refunded when the documents mentioned in Clause 2 Article 9 and
Clause 1 Article 15 of this Circular are presented. To be specific:
1. The contract to sell,
process goods, or provide services for a foreign entity. If the exported
is entrusted, the compulsory documents are the entrustment contract and the
note of entrustment contract finalization or a debt comparison note between the
entrusting party and the entrusted party, specifying the quantity, categories,
value of exported goods, the export contract number; the date and amount of
money on the bank transfer receipt for the payment between the foreign party
and the entrusted party, the date and amount of money on the receipt for
payment to the entrusting party by the entrusted party, number and date of the
customs declaration of exported goods made by the entrusted party.
2. If customs procedure
has been completed in accordance with instructions of the Ministry of Finance:
the customs declaration.
If the taxpayer exports
software programs in the form of physical packages, the customs declaration
must be made similarly to ordinary goods in order to deduct input VAT.
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- The software and export
exported via electronic means. The taxpayer must follow the procedure for
certifying that the buyer has received the exported services or software via
electronic means in accordance with the laws on electronic commerce.
- The construction
or installation executed overseas or in free trade zones.
- Supply of electricity,
water, stationery, and goods serving everyday life of export processing
company, including food and consumables (including personal protective
equipment such as clothes, hats, shoes, boots and gloves).
3. Payment for exported
goods and services must be made by bank transfer
a) Bank transfer means
the transfer of money from the importer’s account to the exporter's account at
banks in accordance with the contract and regulations of the banks. Payment receipts
are credit notes of the exporter’s bank regarding the amount transferred from
the importer’s account. If the payment is deferred, the agreement on deferred
payment must be included in the export contract. When the payment is due,
the taxpayer must obtain the bank transfer receipt. If the export is
entrusted, it is required to have a bank transfer receipt issued by the foreign
party to the entrusted party, and the entrusted party must pay by bank transfer
for the exported goods to the entrusting party. If the foreign party directly
pays the exporting party, the exporting party must have the bank transfer
receipt and this payment must be stipulated in the contract.
b) The cases below are
also considered bank transfer:
b.1) When the payment for
exported goods and services is offset against a debt to a foreign entity, the
following documents are compulsory:
- A loan contract (if the
loan is due within 01 year); or certification of loan issued by the State Bank
of Vietnam (if the loan is due after 01 year).
- Receipt of bank
transfer from abroad to Vietnam.
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- A certification of the
debt offsetting made by the foreign entity.
- After offsetting, the
remaining amount must be paid by bank transfer. The bank transfer receipts must
be conformable with this Point.
b.2) When the payment for exported goods and
services is offset against a debt to a foreign entity, the following documents
are compulsory:
- Capital contribution
contract.
- An export contract that
allows payment for exported goods and services to be used as capital
contribution to an overseas importer.
- If the capital
contribution is smaller than the revenue from exported goods, the difference
must be paid by bank transfer in accordance with this Point.
b.3) If the foreign party
authorizes a third party, which is a foreign entity, to makes the payment, such
authorization must be agreed in the export contract (or the contract appendix
or amendment).
b.4) It is considered a
bank transfer if the foreign party requests a third party that is an
organization in Vietnam to offset the payment against a debt to the foreign
party by paying the amount payable to the exporter by bank transfer (provided
the offsetting is agreed in the export contract, contract appendix or
amendment); the bank of the exporter issues a credit note to certify the amount
transferred from the third party’s account; and the exporter presents a debt
comparison certified by the foreign party and the third party.
b.5) If the foreign party
(importer) authorizes an overseas entity (third party) to make the payment,
then the third party requests an organization in Vietnam (fourth party) to
offset the debt to the third party by paying the amount payable to the
Vietnamese exporter by bank transfer, the following documents are compulsory:
- The export contract
(contract appendix or amendment) that contains the agreement on debt
offsetting.
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- A debt comparison
certified by relevant parties (between the exporter and importer, between the
third party and the fourth party).
b.6) If the foreign party
authorizes its representative office in Vietnam to transfer the payment to the
exporter’s account, such authorization is agreed in the export contract,
contract appendix, or amendments (if any).
b.7)32
If the foreign party (not applied to individuals) transfers the payment from a
deposit account opened by the foreign party at a credit institution in Vietnam,
this method of payment must be agreed in the export contract, the contract
appendix or its amendment. The payment receipt is the credit note issued by the
exporter’s bank about the amount received from the foreign buyer’s account who
signs the contract.
If
the importer is a foreign private company and the payment via the current
account of the private company owner that is opened at a credit institution in
Vietnam is agreed in the export contract (or contract appendix, amendment),
this payment is considered bank transfer.
When
checking the deduction and refund of tax on exported goods that are paid for
via the bank account, the tax authority must cooperate with the credit
institution where the account is opened to ensure that the payment and transfer
is made for intended purposes and in accordance with law. Any person who brings
money across the border upon entry must declare that such money is for making
payment for each particular sale contract and export declaration, and present
the sale contracts and export declaration for customs officials to check and
compare. In case the entering person is not a representative of the foreign
company that directly signs the sale contract with the Vietnamese company, it
is required to have a power of attorney (in English or translated into Vietnam
together with the original version in the language of an adjacent country) made
by the foreign entity that signs such sale contract. This power of attorney is
only warrants one time of bringing money into Vietnam and the amount of money
under the sale contract must be specified thereon.
b.8) In case the foreign
party makes the payment by bank transfer but the amount on the receipt does not
match the amount payable under the contract:
- If the amount on the
bank transfer receipt is smaller than the amount payable under the contract,
the taxpayer must provide explanation such as transferring fee, price reduction
due to insufficient quality or quantity (a written agreement between the buyer
and the seller must be made in this case), etc.;
- If the amount on the
bank transfer receipt is larger than the amount payable under the contract, the
taxpayer must provide explanation such as payment for multiple contracts,
advance payment, etc.
The taxpayer is
responsible for the explanation provided and the amendments (if any).
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b.10) The taxpayer
exports goods and services to a foreign party (second party), imports goods and
services from another foreign party or buys goods from an entity in Vietnam
(third party). If the taxpayer reaches an agreement with the second party and
third party that the second party will pay the third party by bank transfer the
amount the taxpayer is supposed to pay to the third party , this agreement must
be specified in the export contract, import contract, or sale contract (or its
appendix or amendment). The taxpayer must present the debt comparison certified
by relevant parties (between the taxpayer and the second party, between the
taxpayer and the third party).
b.11) In case the foreign
party refuses the exported goods for legitimate reasons, and the taxpayer finds
another buyer in the same country, the application for tax refund consists of
every export document related to the export contract with the initial buyer
(contract, customs declaration, invoices), a written explanation for the difference
in the buyer’s name, and every export document related to the new buyer
(contract, invoices, bank transfer receipt, and other necessary documents).
c) Other cases of payment
for exported goods and services prescribed by the Government:
c.1) If the labor export
company directly collects money from the workers, it is required to have
receipts for such payments.
c.2) When goods are
exported to be sold at a fair or exhibition overseas, and the revenue is
remitted to Vietnam in foreign currency, the taxpayer must declares the revenue
in foreign currency collected from selling goods overseas and the receipts for
remittance to a bank in Vietnam.
c.3) When goods or
services are exported to repay government debt, it is required to have a
certification by a foreign trade bank that the exported goods has been accepted
by the foreign party as repayment, or that the dossier has been sent to the
foreign party. Payment receipts must comply with instructions of the Ministry
of Finance.
c.4) Exported goods/services
shall be paid in kind when the export is paid by offsetting the value of
exported goods/services or payment for processing against the value of
goods/services purchased from the foreign party.
In this case, the
following documents are compulsory:
- An export contract that
contains the agreement on payment in kind.
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- A customs declaration
of imported goods being offset against exported goods/services.
- A certification of the
value of exported goods/services being offset against the value of imported
goods/services.
- After offsetting, the
difference must be paid by bank transfer. Bank transfer receipts must comply
with this Clause. c.5) The export of goods to bordering countries under the Prime
Minister’s regulations on administration of border trading must comply with the
instructions of the Ministry of Finance and the State Bank.
c.6) Some cases of goods
and services using other methods of payments prescribed by relevant laws.
d) In the following
cases, tax shall be deducted and refunded without bank transfer receipts:
d.1) If the foreign party
defaults on the payment, the exporter must make a written explanation and use
one of the following documents as a substitute for the bank transfer receipt:
- A customs declaration
of goods imported from Vietnam, which have been registered with the customs
authority of the importing country (01 copy); or
- A petition sent to a
court or competent authority of the buyer’s home country enclosed with a notification
or certification of the receipt of this petition by the court or the competent
authority (01 copy); or
- A court’s ruling that
the taxpayer wins the case (01 copy); or
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d.2) If exported goods
must be destroyed due to their inferior quality, the exporter must submit a
written explanation and may use the destruction record (or a paper certifying
the destruction) issued by the agency in charge of the destruction (01 copy)
enclosed with a bank transfer receipt for the destruction cost payable by the
exporter, or enclosed with the paper proving that the destruction cost is
covered by the buyer or a third party (01 copy).
If the importer is
follows the procedure for goods destruction overseas, the destruction record
(or a paper certifying the destruction) shall bear the importer's name.
d.3) If the exported
goods is damaged, the exporter must make a written explanation and use one of
the following documents as a substitute for the wire transfer receipt:
- A certification by a
competent authority that the damage is incurred beyond Vietnam’s boundary (01
copy); or
- A record certifying
that goods is damage in transit beyond Vietnam’s boundary (01 copy).
If the exporter has
received a compensation for the damaged goods, a bank transfer receipt for the
compensation must be enclosed (01 copy).
Copies of the papers
mentioned in Points d.1, d.2 and d.3 of this Clause must be authenticated by
the exporter. 01 notarized translation must be enclosed if the language of the
substitute for the bank transfer receipt is not English. The electronic
documents must be printed.
The exporter is
responsible for the accuracy of the substitutes for the wire transfer receipt
mentioned above.
4. 33
Commercial invoices. The date of determining revenue from export to
calculate tax is the date on which customs procedure completion is confirmed on
the customs declaration.
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1. Compulsory documents
for forwarded processed goods defined by the laws on international trade and
export processing:
a) Export processing
contract and its appendices (if any), specifying the recipient of goods in
Vietnam.
b) VAT invoices
specifying the processing price and the quantity of processed goods (under the
contract signed with the foreign party), and name of the recipient appointed by
the foreign party.
c) A forwarding note
certified by the sender, the recipient, and the customs authority that monitors
the processing contract.
d) Payment for processed
goods must be made by bank transfer in accordance with Article 16 of this
Circular.
The procedure for forwarding
processed products and forwarding note must comply with instructions of the
General Department of Vietnam Customs.
Example 70: Company A
signs a contract to process 200,000 pairs of shoe soles. The payment for
processing is 800 million dong. The contract specifies that soles will be sent
to company B in Vietnam to produce complete shoes.
In this case, Company A
is a forwarding processor of goods for export. When sending the soles to
company B, company A must specify the quantity, category, and specifications of
the products. The 800 million dong in revenue from processing the soles is
eligible for 0% VAT.
2. Compulsory documents
for domestic exports:
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b) A customs declaration
of domestic exports has gone through customs procedure;
c) A VAT invoice or
export invoice specifying the buyer’s name, recipient, and delivery address in
Vietnam;
d) The goods sold to
foreign traders and delivered to a location in Vietnam must be paid with
convertible foreign currencies by bank transfer. Wire transfer receipts must
comply with this Clause 3 Article 16 of this Circular. If the appointed
recipient is authorized by the foreign party to pay the exporter, the currency
used for payment must comply with the regulations of law on foreign exchange.
dd) The goods for
in-country export of a foreign-invested company must be conformable with the
investment license.
3. When goods and
supplies are exported by a Vietnamese company to execute a construction
overseas, the Vietnamese company must provide the following documents to deduct
or receive VAT refund:
a) The customs
declaration in accordance with Clause 2 Article 16 of this Circular.
b) The exported goods
must be consistent with the manifest of exported goods serving the execution of
overseas construction, which is approved by the Director of the Vietnamese
enterprise.
c) An export entrustment
contract (if the export is entrusted).
4. When goods and
supplies are sold by one Vietnamese company to another to execute a
construction overseas and are received overseas, the Vietnamese company must
provide the following documents to deduct or receive refund of VAT on exported
goods:
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b) The exported goods
must be consistent with the manifest of exported goods serving the execution of
overseas construction, which is approved by the Director of the Vietnamese
enterprise.
c) A sale contract
between two Vietnamese companies specifying the delivery terms, the quantity,
category and value of goods.
d) An export entrustment
contract (if the export is entrusted).
dd) Bank transfer
receipts.
e) VAT invoices for the
goods.
If the holder of exported
goods or goods deemed exports according to Article 16 and Article 17 of this
Circular has obtained a certification from the customs authority but does not
have one of the other documents, output VAT shall not be incurred but input VAT
shall not be deducted. If any of the compulsory documents for forwarded
processed goods and goods for in-country export is missing, VAT shall be paid
as if they are sold domestically. If the regulations on bank transfer are
not complied with or the payments are not considered bank transfer, the
taxpayer shall not be eligible for 0% VAT, shall not incur output VAT, but must
not deduct input VAT.
Section
2. TAX
REFUND
Article
18. Cases of VAT refund 34
1.
The monthly or quarterly amount of input VAT which has not been fully deducted
from the VAT paid by a taxpayer adopting the invoice credit method in the
period shall be deducted from the VAT incurred in the subsequent period.
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Example:
Enterprise A declares VAT on quarterly basis. In the tax period of the 3rd
quarter in 2016, its remaining deductible VAT is 80 million dong. It may be
deducted from the VAT incurred in the 4th quarter of 2016. If the tax
deductible is not fully deducted in the 4th quarter of 2016, the 1st quarter
and the 2nd quarter of 2017, enterprise A may deduct it from the VAT incurred
in the 3rd quarter of 2017 and in subsequent tax periods.
2.
The refund of VAT on annual goods and services used for investment activities,
except circumstances defined in Point c Clause 3 of the Article, shall be
applicable to a registered business which has recently been incorporated under
an investment project and registered to pay VAT by invoice credit method, or an
oil well exploration and development project undergoing the investment phase in
at least 1 year and has yet progressed to operation. If the accumulated value
added tax (VAT) on services and goods purchased for investment activities is
300 million dong or higher, the VAT shall be refundable.
3.
Refund of VAT for investment projects
a) An
active taxpayer which pays VAT by the invoice credit method shall separately
declare input VAT on its investment projects currently under the investment
phase in the same province where it is based (except the circumstances defined
in Point c Clause 3 of this Article and except investment projects on
construction of houses for sale or rent but without constituting any fixed
assets) from the VAT on its ongoing business activities. The maximum deductible
VAT from the investment projects is equal to the VAT payable on business
activities in the period. The maximum deductible VAT from the investment
projects is equal to the VAT payable on business activities in the period.
If
the remaining deductible VAT is 300 million dong or more, it shall be refunded.
If
the remaining deductible VAT is less than 300 million dong, it shall be carried
forward to the next tax period of the project.
Example:
Company A's headquarter is based in Hanoi. In July 2016, it started an
investment project in Hanoi which currently undergoes the investment phase.
Company A declares input VAT on such project separately. In August 2016, input
VAT on the project is 500 million dong. VAT on the company’s ongoing business activities
is 900 million dong. Company A shall
deduct the investment project's input VAT of 500 million dong from that on its
business activities in progress (900 million dong); thus, VAT payable by
Company A in the tax period of August 2016 is 400 million dong.
Example:
Company B's headquarter is based in Hai Phong. In July 2016, it commenced an
investment project which currently undergoes the investment phase in Hai Phong.
Company B declares input VAT on such project separately. In August 2016, input VAT
on the project is 500 million dong. VAT
on the company’s ongoing business activities is 200 million dong.
Company B shall deduct 200 million dong from the investment project’s
input VAT from that on the business activities in progress (200 million dong).
Therefore, 300 million dong in input VAT on the new project remains in the tax
period of August 2016 after deduction. In this case, Enterprise B may claim a
VAT refund.
Example:
Company C’s headquarter is based in Ho Chi Minh city. In July 2016, it initiated
an investment project in Ho Chi Minh city which currently undergoes the
investment phase in Ho Chi Minh city. Company C declares input VAT on such
project separately. In August 2016, input VAT on the project is 500 million
dong. VAT on the company’s ongoing business activities is 300 million. Company
C shall deduct 300 million dong from the investment project’s input VAT from
that on the business activities in progress (300 million dong). Therefore, 200
million dong in input VAT on the new project remains in the tax period of
August 2016 after deduction. In this case, this amount of VAT shall not be
refunded. Instead, company C shall aggregate 200 million dong with the input
VAT on the project in September 2016.
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b) An
active taxpayer which pays VAT by the invoice credit method shall declare, by
separate documentation, and offset input VAT on its new investment projects
which are under investment and have not applied for neither business nor tax
registration in a province different from the location of its head office
(except the circumstances defined in Point c Clause 3 of this Article and
except investment projects on construction of houses for sale or rent without
constitution of fixed assets) against the declared VAT on its ongoing business
activities. The maximum VAT deductible from the investment projects is equal to
the VAT payable on business activities in the period.
VAT
on a new investment project shall be refunded if the remaining deductible input
VAT on such project is 300 million dong or more.
If
the remaining deductible input VAT is less than 300 million dong, it shall be
carried forward to the next period.
If
the taxpayer decides to establish project management boards or branches in
provinces other than the province where its headquarter bases in to manage one
or more projects on its behalf, such project management boards or branches
shall submit their own tax declarations and refund claims to local tax
authorities with which tax registration is applied provided they have their own
legitimate official seals, maintain their own records according to accounting
regulations, have bank accounts, have registered for tax and have obtained
their own taxpayer identification numbers. When the project, from which the new
enterprise derives, is completed and the procedure for business registration
and tax registration is completed, the taxpayer who is the investor must
aggregate the VAT incurred, the VAT refunded and not refunded, then request the
new enterprise to declare and pay tax.
The
investment project to which VAT is refunded according to Clause 2 and Clause 3
of this Article is an investment project defined in the law on investment.
Example:
Company A's headquarter is based in Hanoi. In July 2016, it started an
investment project in Hanoi which currently undergoes the investment phase and
is not applied for neither business nor tax registration. Company A declares
input VAT on this project in Hanoi using the VAT declaration form for
investment projects. In August 2016, input VAT on the project is 500 million
dong. VAT on the company’s ongoing business activities is 900 million dong.
Company A shall deduct the investment project's input VAT of 500 million dong
from that on its business activities in progress (900 million dong); thus, VAT
payable by Company A in the tax period of August 2016 is 400 million dong.
Example:
Company B's headquarter is based in Hanoi. In July 2016, it started an
investment project in Thai Binh which currently undergoes the investment phase
and is not applied for neither business nor tax registration. Company B
declares input VAT on this project in Hai Phong using the VAT declaration form
for investment projects. In August 2016, input VAT on the project is 500
million dong. VAT on the company’s ongoing business activities is 200 million
dong. Company B shall deduct the amount of 200 million dong from the investment
project’s input VAT from that on the business activities in progress (200
million dong). Therefore, 300 million dong in input VAT on the new project
remains in the tax period of August 2016 after deduction. In this case, Company
B may claim a VAT refund.
Example:
Company C's headquarter is based in Ho Chi Minh City. In July 2016, it started
an investment project in Dong Nai which currently undergoes the investment
phase and is not applied for neither business nor tax registration. Company C
declares input VAT on this project in Ho Chi Minh City using the VAT
declaration form for investment projects. In August 2016, input VAT on the
project is 500 million dong. VAT on the company’s ongoing business activities
is 300 million dong. Company C shall deduct 300 million dong from the
investment project’s input VAT from that on the business activities in progress
(300 million dong). Therefore, 200 million dong in input VAT on the new project
still remains in the tax period of August 2016 after deduction. In this case,
this amount of VAT shall not be refunded. Instead, company C shall aggregate
200 million dong with the input VAT on the project in September 2016. Example:
Company D’s headquarter is based in Hanoi. In July 2016, it started an investment
project in Quang Nam which currently undergoes the investment phase and is not
applied for neither business nor tax registration. Company D declares input VAT
on this project in Danang City using the VAT declaration form for investment
projects. In August 2016, input VAT on the project is 500 million dong. VAT on
the enterprise’s ongoing business activities that remains after deduction is
100 million dong. In the tax period of August 2016, therefore, input VAT on the
investment project (500 million dong) may be refunded while the VAT on the
company D’s ongoing business activities that remains after deduction (100
million dong) shall be carried forward to the tax period of September 2016.
c) In
the following events, a business shall not be eligible for a refund but can
carry forward remaining deductible VAT on its investment project to the
subsequent period:
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c.3)
An investment project is executed by a business establishment that conducts
business in conditional business line(s) but fails to sustain business
conditions during its operations; in other words, such investment projects are
run by a business establishment that conducts business in conditional business
line(s) but has its relevant license(s) revoked during its operations; by a
business whose certificate(s) of eligibility to conduct business in conditional
business line(s) is (are) revoked; by a business establishment that has the
written permission revoked by a competent authority for conducting business in
conditional business line(s); or by a business establishment that fails
conditions to conduct business in conditional business line(s) as per the law
on investment. In this event, the business shall be ineligible for the refund
of VAT upon the revocation of one of the said documents or upon being exposed
by competent government authorities as having failed conditions for conducting
business in conditional business line(s).
c.4)
The value of natural resources and/or minerals plus the energy cost of an
investment project for extraction of natural resources and minerals which has
been licensed since July 01, 2016 or an investment project on production of
goods makes up 51% of its prime cost or above.
Natural
resources and minerals, their value and valuation time, and the energy cost
shall be determined according to Clause 23 Article 4 of the Circular.
4. 35 Refund of tax on exported goods and services
a) In a month (if tax
is declared monthly) or quarter (if tax is declared quarterly), if the input
VAT on exported goods/services (including goods that are imported and
subsequently exported to non-tariff areas and the goods that are imported and
subsequently exported to other countries) of a business establishment remains
at least 300 million dong after being offset against, it shall be refunded by
month or quarter. If such input VAT is less than 300 million dong, it shall be
offset against in the next month/quarter.
In a month/quarter, if
a business establishment has both exported goods/services and goods/services
sold domestically, input VAT on purchases used for manufacturing of exported goods/services
shall be separately recorded. Otherwise, input VAT shall be determined
according to the ratio of revenue from exported goods/services to total revenue
from goods/services accrued from the tax period succeeding the period in which
tax is refunded to the current period in which tax refund is claimed.
If the input VAT on
exported goods and services (including the input VAT separately recorded and
the input VAT determined through the aforementioned ratio) remains at least 300
million dong after having been deducted from VAT on goods and services sold
domestically, the business establishment shall receive a refund of VAT on
exported goods and services. The refunded amount of VAT on exported goods and
services shall not exceed the revenue from such exported goods and services
multiplied by (x) 10%.
Certain cases of
eligibility for tax refund upon exportation: The business establishment that
has goods exported through entrustment; the business establishment that
processes exports for foreign principals on a contract basis; the business
establishment that has goods and materials exported for overseas construction
works; and the business establishment whose exports are delivered to other
domestic entities as requested by the importers.
b) VAT will not be
refunded if the goods are imported and then exported outside a customs
controlled area in accordance with regulations of law on customs or the goods
are exported outside the customs control area in accordance with regulations of
law on customs.
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5. A
business establishment that pays the value added tax by the invoice credit
method shall receive a refund of overpaid VAT or of remaining deductible input
VAT upon its transfer, conversion, merger, consolidation, full division,
partial division, dissolution, bankruptcy or shutdown.
A
business establishment that goes bankrupt, dissolve or shut down before being
put into operation and has not incurred any output VAT on its primary trades in
line with the investment projects shall not be required to revise the amount of
VAT declared, deducted or refunded. Such business establishment must inform its
supervisory tax authority of its dissolution, bankruptcy or shutdown as per
regulations.
The
refunded amount of VAT, upon a business establishment's completion of
formalities as per the laws on dissolution or bankruptcy, shall be settled as
per the laws on dissolution, bankruptcy and tax administration while the
un-refunded amount of VAT shall not be refundable.
If a
business establishment shuts down and incurs no output VAT on its main business
activities, it shall return the tax refund to the state budget. If VAT-levied
assets are sold, the relevant input VAT on such assets shall not be subjected
to adjustment.
Example:
In 2015, Enterprise A, being under investment, did not initiate any business
operation. The input VAT of 700 million dong which was incurred during its
investment phase was refunded by tax authorities in August 2015. Enterprise A,
in February 2016, decided to dissolve due to hardship. It informed tax
authorities of its intent to dissolve. Prior to Enterprise A's completion of
legal formalities for dissolution, tax authorities did not reclaim the VAT
refund. Enterprise A, in twenty days before its fulfillment of legal
formalities for official dissolution in October 2016, sold one (01) asset.
Input VAT on such asset which was refunded was not subjected to adjustment.
Enterprise A shall make out a declaration of refund VAT on the unsold assets
and return such refund.
6.
Projects and programs financed by grant ODA, grant aids or humanitarian aids
shall be eligible for VAT refund.
a)
For the projects financed by grant ODA: Project owners or main contractors or
organizations that foreign sponsors designate to manage the projects shall
receive a refund of VAT paid on goods and services acquired in Vietnam to serve
the projects.
b)
VAT paid on goods and services shall be refunded to Vietnam-based organizations
spending foreign entities’ humanitarian aids on such goods and services for
projects and programs that utilize grant aids and humanitarian aids.
Example:
Red Cross was aided an amount of 200 million dong by an international organization
to purchase humanitarian goods for the people in disaster-stricken provinces.
The pre-tax worth of the goods was 200 million dong, plus an amount of 20
million dong in VAT. Red Cross shall receive a refund of 20 million dong as per
regulations.
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7.
Entities granted diplomatic immunities and privileges as per relevant laws
shall receive a refund of VAT paid, according to the VAT invoice or the receipt
stating the VAT-included price, on the goods and services that they purchase in
Vietnam for consumption.
8.
Foreigners and Vietnamese expatriates holding passports or immigration papers
issued by competent foreign authorities shall be receive refunds of tax on the
goods that they purchase in Vietnam and carry upon departure. The refund of VAT
shall be subject to the guidelines of the Ministry of Finance on VAT refund for
the goods that foreigners and Vietnamese expatriates purchase in Vietnam and
carry upon departure.
9.
Tax refund for the businesses shall be at the discretion of competent
authorities as per the laws and according to the cases of value added tax
refund as defined in international treaties to which the Socialist Republic of
Vietnam is a signatory.
Article
19. Conditions and procedure for VAT refund
1. To be eligible for tax
refund according to Points 1 to 5 Article 18 of this Circular, the taxpayer
must pay tax using credit-invoice method, be issued with a Certificate of
Business registration or investment license or practice certificate, or a
decision on establishment issued by a competent authority, have a legal seal,
keep accounting records in accordance with accounting laws, and have deposit
accounts at banks according to the taxpayer’s TIN.
2. Input VAT that has
been claimed on the VAT declaration must not be aggregated with the deductible
tax of the next month.
3. VAT shall be refunded
in accordance with the procedures in the Law on Tax Administration and its
guiding documents.
Article
20. Place of tax payment
1. Taxpayer shall declare
and pay VAT in the locality where the business is situated.
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3. If an enterprise or
cooperative that uses direct method has a manufacturing facility in a province
other than that where the headquarter is situated, or engages in
extraprovincial sale, the enterprise or cooperative shall pay direct VAT on the
revenue earned from extraprovincial sale in the province where the sale is
made. The enterprise or cooperative is not required to pay direct VAT on such
revenue, which has been declared at paid, at the headquarter.
4. When a provider of
telecommunications services provides postpaid telecommunications services in a
province other than the province where their headquarter is situated, and establish
a financially dependent branch that pays VAT using credit-invoice method and
also provides postpaid telecommunications services in that same province, the
provider of telecommunications services shall declare and pay VAT on postpaid
telecommunications services as follows:
- VAT on the total
revenue from postpaid telecommunications services of the provide shall be
declared at the supervisory tax authority of the headquarter.
- VAT shall be paid in the
provinces where the headquarter and the financially dependent branch are
situated.
Direct VAT shall be paid
at 2% of the revenue from telecommunications services provided in the province
where the financially dependent branch is situated (postpaid telecommunications
services are subject to 10% tax).
5. VAT shall be declared
and paid in accordance with the Law on Tax Administration and its guiding
documents.
Chapter
IV
IMPLEMENTATION 36
Article
21. Effect
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2. Any taxpayer that
declares VAT quarterly from July 01, 2013 shall receive VAT refund before the
tax period of January 2014 (if tax is declared monthly) or before the first
quarter of 2014 (if tax is declared quarterly) if input VAT is not completely
deducted after 03 consecutive tax periods.
Example 85: Enterprise A
declares tax monthly in May and June 2013, and starts declaring tax quarterly
from the third quarter of 2013. If input VAT incurred in May 2013, June 2013,
and the third quarter of 2013 is not completely deducted, company A will
receive a refund of VAT at the end of the third quarter of 2013.
Example 86: Enterprise B
declares tax monthly in June 2013 and starts declaring tax quarterly from the
third quarter of 2013. If input VAT incurred in June 2013, and the third
quarter of 2013 and the fourth quarter of 2013 is not completely deducted,
enterprise B will receive a refund of VAT at the end of the fourth quarter of
2013.
3. Before January 2014
(if tax is declared monthly) or before the first quarter of 2014 (if tax is
declared quarterly), any taxpayer that is eligible for tax refund according to
the Circular No. 06/2012/TT-BTC dated January 11, 2012 and the Circular No.
65/2013/TT-BTC dated May 2013 of the Ministry of Finance shall receive a VAT
refund.
At the end of December
2013 (if tax is declared monthly) or the fourth quarter of 2013 (if tax is
declared quarterly), the input VAT that is not completely deducted after less
than 03 consecutive tax periods in 2013 shall be transferred to 2014 to deduct
and claim refund according to Clause 1 Article 18 of this Circular.
Example 87: VAT incurred
by enterprise A is not completely deducted in October, November and December
2013. Thus, enterprise A shall receive a VAT refund according to Clause 1
Article 18 of the Circular No. 06/2012/TT-BTC dated January 11, 2012 of the
Ministry of Finance.
Example 88: Enterprise B
incurs VAT in October 2013. Input VAT is not completely deducted in only
November 2013 and December 2013. At the end of December 2013, enterprise B is
not eligible for tax refund according to the Circular No. 06/2012/TT-BTC. This
remaining input VAT shall be transferred to 2014, during which tax refund will
be considered, according to Clause 1 Article 18 of this Circular.
Article 89: Enterprise C
incurs VAT in the third quarter of 2013. The input VAT that is not completely
deducted in the fourth quarter of 2013 shall be transferred to 2014, during
which tax refund will be considered, according to Clause 1 Article 18 of this
Circular.
4. Every taxpayer shall
deduct input VAT on fixed assets incurred before January 01, 2014 in accordance
with the Circular No. 06/2012/TT-BTC dated January 11, 2012 and the Circular
No. 65/2013/TT-BTC dated May 17, 2013 of the Ministry of Finance; the input VAT
on fixed assets incurred from January 01, 2014 onwards shall be deducted in
accordance with this Circular.
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Article
22. VAT collection
1. Tax authorities shall
organize the collection of VAT and refund of VAT incurred by business
establishments.
2. Customs authorities
shall organize the collection of VAT on imported goods.
Difficulties that arise
during the implementation of this Circular should be promptly reported to the
Ministry of Finance for timely resolution./.
CERTIFIED BY
PP. THE MINISTER
THE DEPUTY MINISTER
Tran Xuan Ha
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RATES OF DIRECT VAT APPLIED TO
VARIOUS BUSINESS LINES
(Enclosed with the Circular No. 219/2013/TT-BTC dated December 31,
2013 of the Ministry of Finance)
1) Goods supply and
distribution: 1%
- Wholesaling and
retailing goods (except for goods sold by agents that earn commissions).
2) Services,
construction exclusive of building materials: 5%
- Accommodation, hotel,
motel services;
- Leases on houses, land,
stores, workshops, assets, and other personal chattels;
- Leases on yards,
machinery, vehicles; material handling, and other services related to transport
such as parking, ticket selling;
- Postal services and
mailing;
- Commissions for running
agents, auction and brokerage services;
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- Data processing
services, lease on information portals, IT and telecommunications equipment;
- Office assistance
services and other business assistance services;
- Steambath, massage,
karaoke, nightclub, billards, Internet, and video game services;
- Tailoring, laundry
services; hairdressing services;
- Other repair services
including computer repair and domestic appliance repair;
- Infrastructural
development consultancy, design, and supervision services;
- Other services;
- Construction and
installation exclusive of building materials (including installation of
industrial machinery and equipment).
3) Manufacturing,
transport, services attached to goods, construction inclusive of building
materials: 3%
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- Mineral mining and
processing;
- Cargo and passenger
transport;
- Services attached to
goods such as training, maintenance, technology transfers attached to goods
sale;
- Food and drink
services;
- Repair and maintenance of
machinery, equipment, means of transport, automobiles, motorcycles and other
motor vehicles;
- Construction and
installation inclusive of building materials (including installation of
industrial machinery and equipment).
4) Other lines of
business: 2%
- Production of products
subject to 5% VAT under credit-invoice method;
- Provision of services
subject to 5% VAT under credit-invoice method;
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1 This is the consolidated document of:
- The Circular No. 219/2013/TT-BTC
dated December 31, 2013 of the Ministry of Finance providing guidance on
implementation of the Law on Value-added Tax and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of
the Law on Value-Added Tax, which has been effective since January 01, 2014;
- The Circular No.
119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance on amendments
to Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No.
111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated
December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular
No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March
31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of
Finance to simplify tax formalities, which has been effective since September
01, 2014 (hereinafter referred to as the “Circular No. 119/2014/TT-BTC);
- The Circular No.
151/2014/TT-BTC dated October 10, 2014 providing guidelines for implementation
of the Government's Decree No. 91/2014/ND-CP dated October 01, 2014 on
amendments to tax decrees, which has been effective since November 15, 2014
(hereinafter referred to as the “Circular No. 151/2014/TT-BTC”).
- The Circular No.
26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance providing
guidelines for value-added tax and tax administration in the Government's
Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on
Amendments to Laws and Decrees on taxation, and amendments to Circular No.
39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on invoices for
goods sale and service provision, which has been effective since January 01,
2015 (hereinafter referred to as “the Circular No. 26/2015/TT-BTC).
- The Circular No.
193/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance amending and
supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated
December 31, 2013 providing guidance on implementation of the Law on
Value-Added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax,
which has been effective since January 10, 2016 (hereinafter referred to as
“the Circular No. 193/2015/TT-BTC”).
- The Circular No.
130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance on guidelines
for the implementation of the Government’s Decree No. 100/2016/ND-CP dated July
01, 2016 on the implementation of the Law on Amendments to Certain Articles of
the Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration and to Certain Articles of Tax-related Circulars, which has been
effective since July 01, 2016 (hereinafter referred to as “the Circular No. 130/2016/TT-BTC”).
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- The Circular No.
93/2017/TT-BTC dated September 19, 2017 of the Ministry of Finance on
amendments to Clause 3 and Clause 4 Article 12 of Circular No. 219/2013/TT-BTC
dated December 31, 2013 (amended by the Circular No. 119/2014/TT-BTC dated
August 25, 2014); abrogation of Clause 7 Article 11 of Circular No.
156/2013/TT-BTC dated November 06, 2013, which has been effective since
November 05, 2017 (hereinafter referred to as “the Circular No.
93/2017/TT-BTC”).
- The Circular No.
25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance on guidelines
for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on
amendments to some articles of the Circular No. 78/2014/TT-BTC dated June 18,
2014 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August
15, 2013 of the Ministry of Finance, which has been effective since May 01,
2018 (hereinafter referred to as “the Circular No. 25/2018/TT-BTC”).
- The Circular No. 82/2018/TT-BTC
dated August 30, 2018 of the Ministry of Finance on repeal of Example 37 in
Point a.4 Clause 10 Article 7 of the Circular No. 219/2013/TT-BTC of the
Ministry of Finance dated December 31, 2013 providing guidance on
implementation of the Law on Value-Added Tax and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of
the Law on Value-Added Tax, which has been effective since October 15, 2018
(hereinafter referred to as “the Circular No. 82/2018/TT-BTC”).
- The Circular No.
43/2021/TT-BTC dated June 11, 2021 of the Ministry of Finance on amendment to
Clause 11 Article 10 of the Circular No. 219/2013/TT-BTC dated December 31,
2013 of Ministry of Finance providing guidance on implementation of the Law on
Value-Added Tax and Government’s Decree No. 209/2013/ND-CP dated December 18,
2013 providing guidance on some Articles of the Law on Value-Added Tax (amended
by the Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of
Finance), which has been effective since August 01, 2021 (hereinafter referred
to as “the Circular No. 43/2021/TT-BTC”).
This document does not
replace the 111 abovementioned Circulars.
2 The Circular No. 119/2014/TT-BTC is
promulgated pursuant to:
“The Law on Tax
Administration No. 78/2006/QH11 dated November 29, 2006 and Law on amendments
to the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;
The Law on Value-Added
Tax No. 13/2008/QH12 dated June 03, 2008 and Law on amendments to the Law on
Value-Added Tax No. 31/2013/QH13 dated June 19, 2013;
The Government’s
Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation
of the Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
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The Government’s
Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods sale and
service provision and the Decree No. 04/2014/ND-CP dated January 17, 2014 on
amendments to the Decree No. 51/2010/ND-CP dated May 14, 2010;
The Government’s
Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for implementation
of the Law on Corporate Income Tax;
The Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, powers and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
Reforming and
simplifying administrative procedures related to tax, the Minister of Finance
hereby provides guidelines for amendments to some contents as follows:”
- The Circular No.
151/2014/TT-BTC is promulgated pursuant to:
“The Law on Tax
Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on Amendments to the
Law on Tax Administration;
The Law on Personal
Income Tax No. 04/2007/QH12 and Law No. 26/2012/QH13 on Amendments to the Law
on Personal Income Tax;
The Law on Value-Added
Tax No. 13/2008/QH12 dated June 03, 2008 and Law on Amendments to the Law on
Value-Added Tax;
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The Government’s Decree
No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation of the
Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The Government’s
Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for implementation
of the Law on Personal Income Tax and the Law on Amendments to the Law on
Personal Income Tax;
The Government’s
Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for
implementation of the Law on Value-Added Tax;
The Government’s Decree
No. 218/2013/ND-CP dated December 26, 2013 on guidelines for implementation of
the Law on Corporate Income Tax;
The Government’s
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, powers and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
The Minister of
Finance provide guidelines for implementation of regulations laid down in the
Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to
tax decrees as follows:”
- The Circular No.
26/2015/TT-BTC is promulgated pursuant to:
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The Law on Value-Added
Tax No. 13/2008/QH12 dated June 03, 2008 and Law on Amendments to the Law on
Value-Added Tax;
The Law No.
71/2014/QH13 on Amendments to Laws on Taxation;
The Government’s
Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government’s Decree No.
04/2014/ND-CP dated January 17, 2014 on invoices for goods sale and service
provision;
The Government’s
Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation
of the Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The Government’s
Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for
implementation of the Law on Value-Added Tax;
The Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The Government's
Decree No. 215/2013/ND-CP dated November 23, 2013 defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
The Minister of
Finance provide guidelines for value-added tax, tax administration and invoices
for goods sale and service provision as follows:”
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“The
Law on Value-added Tax No. 13/2008/QH12 dated June 03, 2008 and Law on
amendments to the Law on Value-added Tax No. 31/2013/QH13 dated June 19, 2013;
The
Law No. 71/2014/QH13 on Amendments to Laws on Taxation dated November 26, 2014;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for implementation of the Law on Value-Added Tax;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 215/2013/ND-CP dated November 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
In
furtherance of the Government’s Resolution the Government’s regular meeting -
August 2015 dated September 07, 2015;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance provides guidelines for amendments to the Circular No.
219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance on
guidelines for value-added tax as follows:”
- The Circular No.
130/2016/TT-BTC is promulgated pursuant to:
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The Law on Value-Added
Tax No. 13/2008/QH12 dated June 03, 2008 and Law on Amendments to the Law on
Value-Added Tax;
The Law No.
106/2016/QH13 on amendments to the Law on Amendments to Certain Articles of the
Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration;
The Law on Corporate
Income Tax No. 14/2008/QH12 and Law No. 32/2013/QH13 on amendments to the Law
on Corporate Income Tax;
The Government’s Decree
No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation of the
Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The Government’s
Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for implementation
of the Law on Corporate Income Tax;
The Government’s
Decree No. 100/2016/ND-CP dated July 01, 2016 on the implementation of the Law
on Amendments to Certain Articles of the Law on Value Added Tax, the Law on
Special Excise Tax and the Law on Tax Administration;
The Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, powers and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
The Minister of
Finance promulgates a Circular to provide guidelines for implementation of the
Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 on the
implementation of the Law on Amendments to Certain Articles of the Law on Value
Added Tax, the Law on Special Excise Tax and the Law on Tax Administration and
to Certain Articles of Tax-related Circulars as follows:”
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“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on
Amendments to the Law on Tax Administration;
The
Law on Value-added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 on amendments
to the Law on Value-Added Tax; Law No. 71/2014/QH13 on Amendments to the Laws
on taxation;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The Government’s
Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation
of the Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance hereby promulgates a Circular on amendments to decrees
providing guidance on value-added tax as follows:”
- The
Circular No. 93/2017/TT-BTC is promulgated pursuant to:
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The
Law on Value-Added Tax No. 13/2008/QH12 dated June 03, 2008 and Law on
Amendments to the Law on Value-Added Tax;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration and the Law on Amendments to
the Law on Tax Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance promulgates a Circular on amendments to Clause 3 and Clause
4 Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended
by the Circular No. 119/2014/TT-BTC dated August 25, 2014) and abrogation of Clause
7 Article 11 of Circular No. 156/2013/TT-BTC dated November 06, 2013 as
follows:”
- The Circular No.
25/2018/TT-BTC is promulgated pursuant to:
“The Law on
Securities No. 70/2006/QH11 dated June 29, 2006 and Law No. 62/2010/QH12 on
amendments to the Law on Securities dated November 24, 2010;
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Pursuant to the Law on
Enterprises No. 68/2014/QH13 dated November 26, 2014;
The Law No.
71/2014/QH13 on Amendments to Laws on Taxation dated November 26, 2014;
The Law No.
106/2016/QH13 on amendments to the Law on Amendments to Certain Articles of the
Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration;
The Government’s
Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for implementation
of the Law on Personal Income Tax and the Law on Amendments to the Law on
Personal Income Tax;
The Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The Government’s
Decree No. 100/2016/ND-CP dated July 01, 2016 on the implementation of the Law
on Amendments to Certain Articles of the Law on Value Added Tax, the Law on
Special Excise Tax and the Law on Tax Administration;
The Government’s
Decree No. 146/2017/ND-CP dated December 12, 2017 on amendments to the
Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 and Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015;
The Government's
Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
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- The
Circular No. 82/2018/TT-BTC is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on Amendments
to the Law on Tax Administration;
The
Law on Value-Added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 on amendments
to the Law on Value-Added Tax; Law No. 71/2014/QH13 on Amendments to the Laws
on taxation;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration and the Law on Amendments to
the Law on Tax Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The Minister
of Finance promulgates a Circular on repeal of Example 37 in Point a.4 Clause
10 Article 7 of the Circular No. 219/2013/TT-BTC of the Ministry of Finance
dated December 31, 2013 providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax:”
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“The Law on Tax Administration dated June 13, 2019;
The Law on Value-Added Tax dated June 3, 2008; Law on
amendment to Law on Value-Added Tax dated June 19, 2013;
The
Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on
elaborating to Law on Tax Administration;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The Minister of
Finance promulgates a Circular on amendments to Clause 10 Article 10 of the
Circular No. 219/2013/TT-BTC dated December 31, 2013 of Ministry of Finance
providing guidance on implementation of the Law on Value-Added Tax and
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax (amended by the
Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of Finance) as
follows:”
3 This Clause is amended by Clause 1 Article 1 of
the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
4 This Clause is amended by Clause 2 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
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6 This Clause is amended by Point a Clause 1
Article 1 of the Circular No. 130/2016/TT-BTC, which has been effective since
July 01, 2016.
7 This Clause is amended by Point b Clause 1
Article 1 of the Circular No. 130/2016/TT-BTC, which has been effective since
July 01, 2016.
8 This Clause is amended by Article 1 of the
Circular No. 26/2015/TT-BTC, which has been effective since May 01, 2018; is
amended for the first time by Point c Clause 1 Article 1 of the Circular No.
130/2016/TT-BTC, which has been effective since July 01, 2016.
9 This Point is amended by Clause 1 Article 3 of
the Circular No. 119/2014/TT-BTC, which has been effective since September 01,
2014.
10 This Point is amended by Article 1 of the
Circular No. 193/2015/TT-BTC, which has been effective since January 10, 2016.
11 This Clause is amended by Clause 2 Article 3
of the Circular No. 119/2014/TT-BTC, which has been effective since September
01, 2014.
12 This example is annulled by Clause 1 Article
1 of the Circular No. 82/2018/TT-BTC, which has been effective since October
15, 2018.
13 This Point is amended by Clause 4 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
14 This Point is amended by Clause 4 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
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16 This Clause is amended by Clause 2 Article 1 of
the Circular No. 130/2016/TT-BTC, which has been effective since July 01, 2016;
the first bullet in Clause 3 Article 8 is amended for the first time by Clause
5 Article 1 of the Circular No. 26/2015/TT-BTC, which has been effective since
January 01, 2015.
17 This Clause is amended by Clause 6 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
18 This Clause is annulled by Clause 7 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
19 This Clause is annulled by Clause 7 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
20 This Clause is amended by Article 1 of the
Circular No. 43/2021/TT-BTC, which has been effective since August 01, 2021; is
amended for the first time by Clause 8 Article 1 of the Circular No.
26/2015/TT-BTC, which has been effective since January 01, 2015.
21 This Clause is amended by Clause 3 Article 3
of the Circular No. 119/2014/TT-BTC, which has been effective since September
01, 2014.
22 The paragraphs 1 to 5 of this Point are
amended by Clause 1 Article 1 of the Circular No. 93/2017/TT-BTC, which has
been effective since September 01, 2014.
23 This Clause is amended by Clause 3 Article 3
of the Circular No. 119/2014/TT-BTC, which has been effective since September
01, 2014.
24 This Point is annulled by Clause 2 Article 1
of the Circular No. 93/2017/TT-BTC, which has been effective since November 05,
2017; is amended for the first time by Clause 3 Article 3 of the Circular No.
119/2014/TT-BTC, which has been effective since November 01, 2014.
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26 This Clause is amended by Point a Clause 9
Article 1 of the Circular No. 26/2015/TT-BTC, which has been effective since
January 01, 2015.
27 This Clause is amended by Article 9 of the
Circular No. 151/2014/TT-BTC, which has been effective since November 15, 2014.
28 This example is amended by Clause 5 Article 3
of the Circular No. 119/2014/TT-BTC, which has been effective since September
01, 2014.
29 This Clause is amended by Point b Clause 9
Article 1 of the Circular No. 26/2015/TT-BTC, which has been effective since
January 01, 2015.
30 This Article is amended by Clause 1o Article
1 of the Circular No. 26/2015/TT-BTC, which has been effective since July 01,
2015; the first paragraph in Clause 3, Point c Clause 3, Point c Clause 4 of
this Article are amended for the first time by Clause 6 Article 3 of the
Circular No. 119/2014/TT-BTC, which has been effective since September 01,
2014; Point c Clause 3 of this Article is amended for the second time by
Article 10 of the Circular No. 151/2014/TT-BTC, which has been effective since
November 15, 2014.
31 This paragraph is amended by Article 1 of the
Circular No. 173/2016/TT-BTC, which has been effective since December 15, 2016;
is amended for the first time by Point b Clause 6 Article 3 of the Circular No.
119/2014/TT-BTC, which has been effective since September 01, 2014; is amended
for the second time by Clause 10 Article 1 of the Circular No. 26/2015/TT-BTC,
which has been effective since January 01, 2015.
32 This Point is amended by Clause 11 Article 1
of the Circular No. 26/2015/TT-BTC, which has been effective since January 01,
2015.
33 This Clause is amended by Clause 7 Article 3
of the Circular No. 119/2014/TT-BTC, which has been effective since September
01, 2014.
34 This Article is amended by Clause 3 Article 1
of the Circular No. 130/2016/TT-BTC, which has been effective since July 01,
2016; the first bullet in Clause 3, Clause 4, Clause 5 of this Article are
amended for the first time by Clause 12 Article 1 of the Circular No.
26/2015/TT-BTC, which has been effective since January 01, 2015.
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36 Article 7 of the Circular No.
119/2014/TT-BTC, which has been effective since September 01, 2014, stipulates
that:
“Article 7. Effect
1. This Circular comes
into force from September 01, 2014.
When a company needs time
to prepare for following the procedures and making the forms provided in the
Circulars mentioned in Clause 2 of this Article, it may choose the procedures
and forms according to current regulations and the regulations on amendment by
October 31, 2014 without being required to notify and register with the tax
authority. The General Department of Taxation shall provide instructions on the
implementation of this regulation. 2. The instructions and forms provided in
the Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No.
111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated
December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular
No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March
31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of
Finance that is amended, replaced or annulled by this Circular are repealed.
3. Other
administrative procedures related to taxation that are not mentioned in this
Circular shall be implemented according to applicable regulations of law.
Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance for resolution./.”
- Article 22 of the Circular
No. 151/2014/TT-BTC, which has been effective from November 15, 2014,
stipulates that:
“Article 22. Effect
This Circular comes
into force from November 15, 2014, except that regulations in Chapter I of this
Circular shall apply to the corporate income tax period from 2014.
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1.
The phrase “Khu công nghiệp nằm trên địa bàn các quận nội thành của đô thị loại
đặc biệt, đô thị loại I trực thuộc trung ương và khu công nghiệp nằm trên địa
bàn các đô thị loại I trực thuộc tỉnh” (“Industrial zones in the administrative
divisions of urban districts of special class cities, class I cities affiliated
to the central and industrial zones in the administrative divisions of class I
cities affiliated to provinces” prescribed in Circular No. 78/2014/TT-BTC is
replaced with the phrase “Khu công nghiệp nằm trên địa các quận nội thành của
đô thị loại đặc biệt, đô thị loại I trực thuộc trung ương và các đô thị loại I
trực thuộc tỉnh, không bao gồm các quận của đô thị loại đặc biệt, đô thị loại I
trực thuộc trung ương và các đô thị loại I trực thuộc tỉnh mới được thành lập từ
huyện kể từ ngày 01/01/2009” (“Industrial zones in the administrative divisions
of special class cities, class I cities affiliated to the central and class I
cities affiliated to provinces, not including aforesaid districts converted
from towns from January 1, 2009”).
2.
The Forms No. 02/TNDN, 03/TNDN, 03-5/TNDN, 04/TNDN and 02-1/TD-TNDN enclosed
with Circular No. 156/2013/TT-BTC are replaced with new equivalent Forms
enclosed herewith.
Article
24. Temporarily, CIT shall not been
collected (including cases in which a Decision on handling with tax collection
is granted, or businesses are undergone complaints handling) applied to facilities
involved in private sectors such as education, vocational training, heath,
culture, sport, or environment but have not satisfied with the List of types,
scale, or standards applied to facilities involved in private sectors such as
education, vocational training, heath, culture, sport, or environment
prescribed in regulations of the Prime Minister until new guiding documents of
competent agencies are granted.
Article
25. Responsibility for
implementation
1.
People’s Committees of provinces and central-affiliated cities shall direct
competent agencies to correctly implement regulations of the Government and
guidance of the Ministry of Finance.
2.
The tax authorities are responsible for instructing organizations and
individuals to implement regulations of this Circular.
3.
Regulated entities of this Circular must implement the guidelines provided in
this Circular.
Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration and resolution./.”
- Articles 4 and 5 of the Circular No. 26/2015/TT-BTC, which
has been effective from January 01, 2015, stipulate that:
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1. This Circular comes
into force from the effective date of the Law No. 71/2014/QH13 on amendments to
tax laws and the Government's Decree No. 12/2015/ND-CP on guidelines for the
Law on Amendments to tax laws and decrees on taxation.
2. Clause 2 Article 1
of this Circular shall apply to the contracts to buy agriculture machinery
signed before the effective date of the Law No. 71/2014/QH13 (those mentioned
in Clause 11 Article 10 of Circular No. 219/2013/TT-BTC , which is amended in
Clause 2 Article 1 of this Circular) under which the ownership or right of use
is transferred after the effective date of the Law No. 71/2014/QH13.
3. With regard to
contracts to build offshore fishing ships signed before January 01, 2015 at
VAT-inclusive prices, if the ships are not done and transferred by January 01,
2015, Clause 2 Article 1 of this Circular shall apply to the total value of
such ships.
4. Regulations on List
of invoices, receipts for purchases and sales, and regulations on exchange
rates applied when determining revenues and calculating taxes in the following
documents shall be annulled:
- Circular No. 05/2012/TT-BTC
dated January 05, 2012 and Decree No. 113/2011/ND-CP dated December 08, 2011.
- Circular No.
219/2013/TT-BTC dated December 31, 2013 and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013.
- Circular No.
156/2013/TT-BTC dated November 06, 2013.
- Circular No.
119/2014/TT-BTC dated August 25, 2014.
5. Notices of tax
exemption or reduction according to International Agreements submitted to tax
authorities before this Circular comes into force shall be retained together
with relevant documents in accordance with this Circular by agents or
representative offices in Vietnam of foreign transport companies.
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Article 5.
Responsibility for implementation
1. People’s Committees
of provinces and central-affiliated cities shall direct competent agencies to
correctly implement regulations of the Government and guidance of the Ministry
of Finance.
2. The tax authorities
are responsible for instructing organizations and individuals to implement
regulations of this Circular.
3. Regulated entities
of this Circular must implement the guidelines provided in this Circular.
Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance for consideration and resolution./.”
- Article 2 of the
Circular No. 193/2015/TT-BTC, which has been effective from January 10, 2016,
stipulates that:
“Article
2. Effect
1.
This Circular comes into force from January 10, 2016.
2.
Organizations or enterprises paid remunerations by regulatory authorities for
their provision of authorized collection or payment services before the entry
into force of this Circular shall follow instructions provided for in this
Circular.
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- Articles 6 and 7 of the
Circular No. 130/2016/TT-BTC, which has been effective from July 01, 2016,
stipulate that:
“Article 6.
Effect
1. This Circular comes
into force, except for Clause 2 of this Article, from the effective date of the
Law No. 106/2016/QH13 and the Government’s Decree No. 100/2016/ND-CP.
2. Article 4 of this
Circular takes effect from the tax period of 2016.
Article 7.
Responsibility for implementation
1. People’s Committees
of provinces and central-affiliated cities shall direct competent agencies to
correctly implement regulations of the Government and guidance of the Ministry
of Finance.
2. The tax authorities
are responsible for instructing organizations and individuals to implement
regulations of this Circular.
3. Regulated entities
of this Circular must implement the guidelines provided in this Circular.
Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance for consideration and resolution./.”
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“Article
2.
This
Circular comes into force from December 15, 2016.
Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration and resolution./.”
- Article 3 of the
Circular No. 93/2017/TT-BTC, which has been effective from November 05, 2017,
stipulates that:
“Article
3. Effect
This
Circular comes into force from November 05, 2017.
Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration and resolution./.”
- Article 5 of the
Circular No. 25/2018/TT-BTC, which has been effective from May 01, 2018,
stipulates that:
“Article 5.
Effect
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2. Cases that arise
from February 01, 2018 and are the subject of the Decree No. 146/2017/ND-CP are
specified in the Decree No. 146/2017/ND-CP and Article 1, Article 2, Clauses 2,
3 and 4 Article 3 of this Circular.
3.
Difficulties that arise during the implementation of this Circular should be
promptly reported to the Ministry of Finance for consideration and
resolution./.”
- Article 2 of the
Circular No. 82/2018/TT-BTC, which has been effective from October 15, 2018,
stipulates that:
“Article
2.
1.
This Circular comes into force from October 15, 2018.
2.
Difficulties that arise during the implementation of this Circular should be
promptly reported to the Ministry of Finance for consideration and
resolution./.”
-
Article 2 of the Circular No. 43/2021/TT-BTC, which has been effective from
August 01, 2021, stipulates that:
“Article
2. Effect
1.
This Circular comes into force from August 01, 2021.
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