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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 8355/BTC-TCT
On carrying out a few of provisions
taking effect from 01/7/2013 at the Law amending and supplementing a number
of articles of the Law on tax
administration
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Hanoi, June
28, 2013
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Respectfully to:
Taxation Departments of central-affiliated cities and provinces
On 20/11/2012, the National Assembly passed Law on
amending and supplementing a number of articles of the Law on tax
administration, taking effect on 1/7/2013.
In the present time, the
Ministry of Finance is urging in coordinating with concerned agencies to submit
to the Government for promulgation of Decree detailing the implementation of
Law on tax administration and Law amending and supplementing a number of
articles of Law on tax administration and promulgation of Circular guiding
implementation. Let provisions to take effect on 01/7/2013, pending
competent state agencies promulgate legal documents guiding implementation of
the Law, the Ministry of Finance guides implementation of some content
applicable from 1/7/2013 as follows:
A. Quarterly VAT declaration
1. Subjects of quarterly VAT declaration:
- Quarterly VAT declaration applies to persons
paying VAT with total turnover of goods sale and service provision of the
adjacent previous year attaining from VND 20 billion or less than.
If taxpayers have just begun operation of
production and business, they shall perform monthly VAT declaration. After
having had production and business operation for full 12 months, from the next
calendar year, based on the turnover level of goods sale and service provision
of the adjacent previous year, they shall perform VAT declaration on a monthly
basis or quarterly basis.
Taxpayers shall self-define that they are subject
of monthly VAT declaration or quarterly VAT declaration to perform VAT
declaration in accordance with regulation.
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If a taxpayer who is eligible for and belongs to
case of quarterly VAT declaration wish to transfer to monthly VAT declaration,
this taxpayer must send a notification to directly-managing tax agency not
later than time limit of submitting the VAT declaration of July, 2013.
2. Period of quarterly VAT declaration:
VAT declaration on a quarterly basis or monthly
basis shall be stable whole calendar year and stable under a 3-year cycle.
Especially the first stable cycle is defined from 1/7/2013 till the end of
31/12/2016.
3. Method of defining turnover from goods sale and
service provision of the adjacent previous year to serve as condition for
defining subject of monthly VAT declaration:
Turnover from goods sale and service provision
defined is total turnover on VAT declarations of tax periods in calendar year
(including turnover subject to VAT and turnover not subject to VAT).
If taxpayers perform tax declaration at head office
for their affiliated units, turnover from goods sale and service provision is
included turnover of affiliated units.
B. Content related to extension
of tax payment, installment payment of tax debts, calculation of delayed
amounts applicable to late tax payment
I. Installment payment of tax
debts
1. Conditions for installment payment of tax debts
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1.2. Having payment guarantee of credit
institutions. The guarantee party is credit institution established and
operating according to Law on credit institutions and must take responsibility
for meeting fully conditions of performing guarantee operation as prescribed by
law.
1.3. Guarantee documents (guarantee letter,
guarantee contract, and so on) of the guarantee party with concerned tax agency
(the guarantee party must commit with the receiving-guarantee party that the
guarantee party will pay in lieu of taxpayer (the guaranteed party) without
condition and immediately all guaranteed tax amount when taxpayer fail to
perform or perform insufficiently tax liability as prescribed in this Article.
The guarantee documents must include main contents
as prescribed by law on bank guarantee and must have principle contents as
follows: Name, tax identification number, account of deposit, address,
telephone number, facsimile number of the guaranteed taxpayer; Name, tax
identification number, address, telephone number, facsimile number of the
guarantee party; grounds of guarantee; type of tax, guarantee amount ; date of
issuing guarantee; effect of guarantee documents; time limit of remittance of
the guaranteed tax amount; commitments of the guarantee party. If passing time
limit of tax payment as prescribed, the guarantee party must perform guarantee
obligation as prescribed at Clause 2 Article 114 of the Law on tax
administration.
The guarantee document of the guarantee party must
be signed by: Legal representative of credit institution, the person
controlling risks of guarantee operation, and the person appraising the
guarantee amount. The authorization for signing guarantee documents (if any)
must be issued in writing and ensure to be conformable with provisions of law.
1.4. Taxpayer must commit to halve the guaranteed
tax amount so as to pay gradually monthly, not later than the end day of month.
2. Responsibility of taxpayer and the guarantee
party
2.1. The taxpayer must pay the amount due to late
payment arising over the tax amount allowed paying gradually at the rate of
0.05% each day allowed paying gradually.
2.2. If expiring time limit of monthly installment
payment of tax amount but taxpayer has not yet paid, the guarantee party shall
pay in lieu of taxpayer, including: All tax amounts accepted for installment
payment; amount due to late payment arising over the tax amount allowed paying
gradually at the rate of 0.05% each day allowed paying gradually and 0.07% each
day since expiring time limit of gradual tax payment as committed.
2.3. If passing time limit of installment payment
of tax amount but taxpayer fails to pay or the guarantee party fails to perform
obligation of payment in lieu of taxpayer, within 10 working days after the
expired date of tax payment, tax agency shall have document to send to the
guarantee organization requesting for performing the guarantee obligation.
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3.1. Document of taxpayer requesting for
installment payment of tax debts, in which clearly state the tax debt amount, tax
amount requesting to be allowed paying by installments, duration registered for
installment payment and commitments about implementation schedule of paying tax
debts by installments to state budget.
3.2. The guarantee document of the guarantee party
about the outstanding tax amount which is requested for installment payment.
3.3. Decision on coercive execution of tax
administrative decision of head of tax agency directly managing taxpayer
relating to the tax amounts requested for installment payment.
4. Competence of settlement
Head of tax agency directly managing taxpayer shall
decide the tax amounts allowed paying by installments and time limit of
installment payment.
5. Time limit of settlement:
5.1. In case where dossier is full, within ten
working days, after receiving dossier, the directly-managing tax agency shall
have document and send it to taxpayer:
- Decision on installment payment of tax debts if
the taxpayer is eligible as mentioned above.
- Notification of refusal for installment payment of
tax debts if the taxpayer is not eligible as mentioned above.
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5.2. In case where dossier is not full, within
three working days, after receiving dossier, the tax agency must notify in
writing to taxpayer for completing dossier.
The taxpayer must complete dossier within five
working days, after receiving, the tax agency’s notification of supplementing
dossier. If the taxpayer fails to complete dossier at the request of tax
agency, tax agency shall perform tax payment enforcement as prescribed.
II. Calculation of amount due
to late payment applicable to late tax payment
1. Cases subject to payment of amount due to late
tax payment include:
Taxpayers delay tax payment in comparison with time
limit prescribed, time limit of tax payment extension, time limit stated in
notification of tax agencies, time limit stated in decision on handling of tax
agencies.
1.2. Taxpayers pay lack tax amount due to declaring
wrongly payable tax amount, the exempted tax amount, the reduced tax amount,
the refunded tax amount of the previous periods, but the taxpayers had detected
mistakes and be self-conscious to declare supplementation, pay full the lack
tax amount to state budget included before tax agencies, competent state
agencies announce decisions on tax examination, tax inspection or after tax
agencies, competent state agencies conclude, decide on tax handling
post-examination or inspection.
1.3. Taxpayers pay lack tax amount due to declaring
wrongly payable tax amount, the exempted tax amount, the reduced tax amount,
the refunded tax amount of the previous periods, which are detected by tax
agencies, competent state agencies.
1.4. If agencies, organizations collecting tax
amounts, fines, amounts due to late payment of taxpayer but fail to remit the
collected amounts into state budget, it is required to pay amount due to late
payment from the expired time of remitting amount into state budget until such
tax amount is remitted into state budget as prescribed.
2. Cases of adjusting decreasing the amount due to
late payment
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2.2. In case where the tax debts are arisen due to
mistakes and tax agencies, competent state agencies have confirmed in the
minutes and tax amounts are adjusted by tax agencies, it is not required to
include these tax debts in calculating amount due to late payment.
2.3. If a taxpayer has the paid tax amount more
than the tax amount defined under the result of settling complaint of competent
agency or judgment, decision of Court, the taxpayer may adjust to decrease the
amounts due to late payment corresponding to the tax amount, amount of late
payment and fines paid in excess.
2.4. Case where a taxpayer is extended time limit
of tax payment but the tax agency had calculated amounts due to delayed payment
in the periods which have been allowed extension before issuing decision on
extension.
The amount due to late payment is adjusted on the
basis of request in writing of taxpayer, and provided that tax agencies have
considered and approved through a notification (except for case specified in
point 2.4 this Clause).
3. Defining amount of delayed tax payment
Taxpayers self-define amounts of delayed payment
based on tax amounts delayed payment, date number of delayed payment and level
of amounts delayed payment according to the level prescribed in Clause 32
Article 1 of the Law on amending and supplementing a number of Articles of Law
on tax administration
In case where a taxpayer fails to self- define or
define incorrectly with the amount delayed payment, the directly-managing tax
agency shall define the amount of delayed payment and notify the taxpayer,
specifying as follows:
3.1. For the tax debts arising prior to 01/7/2013:
0.05% of each day counted on the tax amount delayed
payment from the expired date of tax payment till the ninetieth (90th)
date.
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3.2. For the tax debts arising prior to 01/7/2013
but after 01/07/2013, taxpayers still fail to pay, the amount of delayed
payment is calculated as follows: Prior to 01/07/2013, comply with the Law on
tax administration, from 01/7/2013, comply with the Law on amending and
supplementing a number of articles of the Law on tax administration.
3.3. The date number of delayed tax payment
(including holidays, days off as prescribed by law) is counted from the next
date of the last date of time limit of tax payment as prescribed by tax law to
the date taxpayers pay full the tax amounts into the state budget.
4. Monthly, quarterly, if taxpayers fail to pay tax
amounts, fines, amounts of delayed payment as debts of the previous months, previous
quarters, tax agencies shall notify about the remaining amounts of tax debts,
amounts of delayed payment which are payable and counted to the last date of
previous month, previous quarter.
C. Contents related to
administration of personal income tax, presumptive households and individuals
leasing assets
I. Determination of PIT
declaration on a monthly basis or quarterly basis
From 1/7/2013, determination of PIT declaration on
a monthly basis or quarterly basis applicable to organizations and individuals
paying incomes shall comply as follow:
1. For organizations and individuals paying
incomes which have operated prior to 1/7/2013
Organizations and individuals paying incomes which
have operated prior to 1/7/2013, defined form of PIT declaration on a quarterly
basis or monthly basis for whole 2013, from July, 2013, re-adjust under the
arising reality. Specified as follows:
E.g. 1: If company A, from July, 2013, is
determined to be case of quarterly VAT declaration, in 6 last months of year,
company A shall perform quarterly PIT declaration, including cases defined form
of monthly PIT declaration from the beginning of year 2013, including case
where in 6 last months of year 2013, arising withholding of PIT of any type of
declaration more than VND 50 million.
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E.g. 3: Also with case of company A at E.g.2 but in
July, 2013, arising the PIT withholding at declaration No. 02/KK-TNCN and declaration
No. 03/KK-TNCN less than VND 50 million, company A will adjust form of
quarterly tax declaration to apply to the 6 last months of year 2013.
2. For organizations and individuals paying
incomes which are established and operate from 01/7/2013
Organizations and individuals paying incomes which
are established and operate from 01/7/2013 shall define form of tax declaration
under a monthly basis or quarterly basis according to principles at point a
mentioned above to apply to the 6 last months of year 2013.
II. For enterprises doing
business of multi-level goods sale
From 01/07/2013, the PIT withholding for
individuals participating in network of multi-level goods sale (individuals
operating multi-level goods sale) will apply under the ratio table for
individuals operating as insurance agent.
III. For individuals directly
declaring tax with tax agencies:
- From 1/7/2013, individuals earning incomes from
wage, salary belonging case of direct tax declaration with tax agencies shall
perform quarterly tax declaration.
- From 1/7/2013, individuals, business individuals
groups being non-resident subjects but having fixed business location in
Vietnam’s territory shall perform tax declaration like as individuals, business
individuals groups being resident subjects.
IV. For transfer of real estate
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- For individuals transferring real estate, doing
procedures for transfer from 1/7/2013 and tax agencies defined under PIT rate
of 2% will not adjust under tax rate of 25% over difference.
V. For incomes from
inheritances, gifts
For individuals earning incomes form inheritances,
gifts being real estate, do procedures for register of ownership to real estate
being inheritances, gifts from 1/7/2013, the time to define incomes from
inheritances, gifts is time when individuals do procedures for register.
IV. For incomes from capital
transfer of resident individuals
For individuals earning incomes from transfer of
contribution capital part and do procedures for transfer at competent agencies
from 1/7/2013, the time to define incomes from capital transfer will be the
time when individuals do procedures for transfer.
VII. For non- resident
individuals earning incomes from capital transfer
For non-resident individuals earning incomes from
transfer of contribution capital part from 1/7/2013,these individuals are not
required to declare tax directly with tax agencies, but the receiving-transfer
party shall perform withholding of PIT before paying incomes for the
individuals transferring.
VIII. For business households
paying tax under presumptive tax method
- For business households paying tax under
presumptive tax method operated before 1/7/2013 and being defined the payable number
of presumptive tax of 2013 by tax agencies, these business households are not
required to re-adjust the rate of incomes subject to PIT.
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- For business households paying tax under
presumptive tax method and using invoices retailed by tax agencies for each
serial number from 1/7/2013, these business households must declare VAT, PIT
according to each arising time on invoice and pay VAT, and PIT before receiving
invoice.
- For new business households which have just
operated from 01/7/2013, the turnover level not having to pay VAT, PIT under
presumptive tax method is defined by basing on: according to the general
minimum wage in accordance with regulation of Government (taking effect in
2013) about the region-based minimum wage levels for laborers working in
companies, enterprises, cooperatives, cooperative groups, farms, households,
individuals and agencies, organizations employing laborers; and the rate of
incomes subject to PIT under the official dispatch No. 15908/BTC-TCT dated
26/12/2008 of the Ministry of Finance.
The turnover level not having to pay VAT, PIT under
presumptive tax method is defined follows:
The monthly
turnover not having to pay tax under presumptive tax method
=
The general
minimum wage level
The rate of
incomes subject to PIT
IX. For individuals leasing
assets
From 1/7/2013, individuals earning incomes from
asset lease may select one of two forms of tax declaration on a quarterly basis
or tax declaration under each arising time, regardless of contracts have been
signed before 1/7/2013, regardless of the payment period in contracts.
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- For dependents arising from 1/7/2013 and provided
that taxpayers must declare fully information according to the form 16/DK-TNCN
promulgated together with the Circular replacing Circular No. 28/2011/TT-BTC.
On the basis of information in the form 16/DK-TNCN, tax agencies shall issue
tax identification number to dependents and notify to taxpayers.
- For dependents arisen prior to 1/7/2013,
temporarily further calculate for reduction based on family circumstances. Tax
agencies shall issue tax identification number to these subjects at time of
finalization of year 2013.
The detailed guidance shall comply with guiding
documents of the Government and the Ministry of Finance.
The Ministry of Finance requests Taxation
Departments for implementation.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan