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THE MINISTRY
OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
218/2015/TT-BTC
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Hanoi,
December 31, 2015
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CIRCULAR
GUIDING POLICIES
AND TAX ADMINISTRATION FOR TRADERS THAT PURCHASE, SELL OR EXCHANGE GOODS IN
BORDER MARKETS, BORDER-GATE MARKETS OR MARKETS IN BORDER- GATE ECONOMIC ZONES
UNDER THE PRIME MINISTER’S DECISION NO. 52/2015/QD-TTG OF OCTOBER 20, 2015[1]
Pursuant to November 29, 2006 Law No.
78/2006/QH10 on Tax Administration; November 20, 2012 Law No. 21/2012/QH13
Amending and Supplementing a Number of Articles of the Law on Tax
Administration; and November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing
a Number of Articles of the Laws on Taxes;
Pursuant to the Government’s Decree No.
51/2010/ND-CP of May 14, 2010, and Decree No. 04/2014/ND-CP of January 17,
2014, providing goods sale and service provision invoices;
Pursuant to June 14, 2005 Commercial Law No.
36/2005/QH11; Pursuant to the Government’s Decree No. 12/2015/ND-CP of February
12, 2015, detailing the implementation of the Law Amending and Supplementing a
Number of Articles of the Laws on Taxes and amending and supplementing a number
of articles of the decrees on taxes;
Pursuant to the Government’s Decree No.
187/2013/ND-CP of November 20, 2013, detailing the implementation of the
Commercial Law regarding international goods sale and purchase and goods sale,
purchase, processing and transit activities with foreign countries;
Pursuant to the Prime Minister’s Decision No.
52/2015/QD-TTg of October 20, 2015, on management of border trade with
neighboring countries;
Pursuant to the Government’s Decree No.
215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance promulgates the
Circular guiding policies and tax administration for traders that purchase,
sell or exchange goods in border markets, border-gate markets or markets in
border-gate economic zones as follows:
Part I
GENERAL GUIDANCE
Article 1. Scope of
regulation
This Circular guides
policies and tax administration for traders that purchase, sell or exchange
goods in border markets, border-gate markets or markets in border-gate economic
zones.
Article 2. Subjects
of application
1. Traders that purchase,
sale or exchange goods in border markets, border-gate markets or markets in
border-gate economic zones specified in Article 18 of the Prime Minister’s
Decision No. 52/2015/QD-TTg of October 20, 2015, include:
- Traders that are business
individuals bearing Vietnamese citizenship and having registered for permanent
residence in border areas.
- Traders that are
Vietnamese enterprises and business households established and registered in
accordance with the law on business registration.
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- Traders that are
enterprises or business households of a neighboring country that possess a
business registration certificate granted in accordance with the law of the
neighboring country.
2. Tax agencies, customs offices
and related agencies, organizations and individuals.
Part II
POLICIES, USE OF INVOICES AND TAX
ADMINISTRATION FOR TRADERS THAT PURCHASE, SELL AND EXCHANGE GOODS IN BORDER
MARKETS, BORDER-GATE MARKETS OR MARKETS IN BORDER-GATE ECONOMIC ZONES
Article 3. Tax
policies for business organizations and individuals
1. A trader that purchases,
sells or exchanges goods in border markets, border-gate markets or markets in
border-gate economic zones shall pay value-added tax, enterprise income tax,
personal income tax and other taxes, charges and fees in accordance with the
current tax laws.
2. A trader that purchases,
sells or exchanges goods in border markets, border-gate markets or markets in
border-gate economic zones must have sufficient documents proving the origin of
his/her/its goods before selling them, ensuring that taxes have been fully paid
for such imported goods at the stage of importation under regulations,
specifically:
- For goods re-purchased
from border inhabitants, the trader must have sufficient documents prescribed
in the Prime Minister’s Decision No. 52/2015/QD-TTg of October 20, 2015, and
the Ministry of Finance’s guidance to prove that such goods have gone through
customs procedures with taxes and other obligations fully paid and fulfilled according
to regulations.
- For goods directly
imported by the trader, documents prescribed in the customs law and the
Ministry of Finance’s guidance are required.
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3. Goods exported in the
form of cross-border purchase and sale of goods by a trader being an enterprise
shall be eligible for value-added tax refund if satisfying conditions
prescribed in the current value-added tax law.
Article 4. Use of
invoices
1. A trader that purchases,
sells or exchanges goods in border markets, border-gate markets or markets in
border-gate economic zones shall use invoices under regulations. When selling
goods of a value of VND 200,000 or more each time, the trader shall issue an
invoice to the buyer and take responsibility for goods origin. In case the
buyer refuses to receive the invoice or provide his/her name, address and tax
identification number (in any), the trader shall still make out the invoice and
write “the buyer refuses to receive the invoice” or “the buyer fails to provide
his/her name, address and tax identification number”.
The date of making out a
sale invoice is the time of transferring the right to own or use the goods to
the buyer, regardless of whether payment has been made or not.
2. For traders being
business households or individuals
A household or an individual
doing business in border markets, border-gate markets or markets in border-gate
economic zones shall fully keep documents proving the origin of its/his/her
goods according to Clause 2, Article 3 of this Circular.
Every month, the business
household or individual shall declare its/his/her invoice-based turnover in the
report on use of invoices made according to form No. 01/BC-SDHD-CNKD
promulgated together with the Ministry of Finance’s Circular No. 92/2015/TT-BTC
of June 15, 2015, and pay value-add tax and personal income tax arising
according to these invoices on a monthly basis (once a month). The deadline for
submission of a report on use of invoices and tax payment is the 20th of the
following month.
3. For a trader being an
enterprise
- The enterprise may use
invoices printed on order, invoices purchased from tax agencies under current
regulation or e-invoices according to the roadmap set by tax agencies and shall
comply with the accounting book regime applicable to enterprises under
regulations.
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- Every month, the
enterprise shall submit a report on use of invoices made according to form No.
3.9 provided in Appendix 3 to the Ministry of Finance’s Circular No.
39/2014/TT-BTC of March 31, 2014, not later than the 20th of the following
month.
Article 5. Tax
declaration and payment
1. A trader being an
enterprise governed by this Circular shall declare and pay value-added tax on a
monthly basis; pay temporarily calculated enterprise income tax on a quarterly
basis; and make year-end enterprise income tax finalization in accordance with
the Law on Tax Administration and the Ministry of Finance’s guiding documents.
Turnover from goods sale
shall be determined according to monthly value-added tax declarations.
2. Tax declaration and
payment by the presumption method of business households and individuals must
comply with the Ministry of Finance’s Circular No. 92/2015/TT-BTC of June 15,
2015, and guiding documents.
An individual’s presumptive
turnover in a tax year shall be assessed on the basis of the previous year’s
presumptive turnover; turnover declared by the individual; tax agencies’
databases; customs offices’ databases; forecasts of economic growth and price
indexes; and opinions of tax advisory councils of communes, wards or townships.
Article 6. Tax
administration
Tax agencies shall conduct
tax administration of traders that purchase, sell and exchange goods in border
markets, border-gate markets and markets in border-gate economic zones through
monthly inspections, focusing on:
- Examining and comparing
reports on use of invoices (made according to form No. 01/BC-SDHD-CNKD
promulgated together with the Ministry of Finance’s Circular No. 92/2015/TT-BTC
of June 15, 2015) with the situation of use of invoices at business households.
If detecting acts of selling goods without making out invoices, tax agencies
shall retrospectively collect taxes and sanction acts of tax evasion in
accordance with the law on tax administration.
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- If detecting that turnover
from sale of imported goods or goods categories is/are unconformable with goods
origin and value stated in customs declarations, or re-purchased goods have not
yet gone through customs procedures or taxes have not yet been paid, tax
agencies shall provide information to customs offices for the latter to
retrospectively collect taxes at the stage of importation according to regulations.
Article 7. Principles
of coordination between tax agencies and customs offices
Tax agencies shall, in the
course of tax administration, exploit customs offices’ databases for comparison
with traders’ turnovers from goods sale. If detecting any unreasonable signs in
the value of imported goods and sold goods (value of imported goods is higher
than turnover from goods sale or turnover from goods sale is large while the
value of imported goods is low), tax agencies shall coordinate with other
functional agencies in inspecting traders’ warehouses in order to determine
inventories, adjust presumptive turnover of business households and individuals
under regulations on taxes and handle the case according to relevant
regulations.
Part III
ORGANIZATION OF IMPLEMENTATION
Article 8. Effect
1. This Circular takes
effect 45 days from the date of its signing.
2. Other contents on invoice
management and tax collection management for traders that purchase, sell or
exchange goods in border markets, border-gate markets or markets in border-gate
economic zones not guided in this Circular shall still comply with currently
effective legal documents.
Article 9. Implementation
responsibility
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2. Tax agencies at all
levels shall disseminate and guide organizations and individuals to comply with
this Circular.
3. Organizations and
individuals governed by this Circular shall comply with the guidance in this
Circular.
Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
for settlement.-
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
[1]
Công Báo Nos 143-144 (01/2/2016)