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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
209/2013/ND-CP
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Hanoi,
December 18, 2013
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DECREE
DETAILING
AND GUIDING IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON VALUE-ADDED TAX
Pursuant to the December 25, 2001 Law on
Organization of the Government;
Pursuant to the June 03, 2008 Law on Value-Added
Tax;
Pursuant to the June 19, 2013 Law amending and
supplementing a number of articles of Law on Value-Added Tax;
At the proposal of the Minister of Finance;
The Government promulgates Decree detailing and
guiding implementation of a number of articles of Law on value-added tax
Chapter 1.
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Article 1. Scope of regulation
This Decree details and guides the implementation of
a number of articles of the Law on Value-Added Tax and Law amending and
supplementing a number of articles of Law on Value-Added Tax regarding tax
payers, non-taxable objects, taxable price, tax rates, methods of tax
calculation, tax credit, tax refund and places for tax payment.
Article 2. Tax payers
1. Value-added tax payers include organizations and
individuals producing or trading in goods or services subject to value-added
tax (below referred to as business establishments) and organizations and individuals
importing goods subject to value-added tax (below referred to as importers).
2. Vietnam-based production and business
organizations and individuals that purchase services (including services
associated with goods) from foreign organizations without permanent
establishments in Vietnam or overseas individuals not residing in Vietnam shall
be value-added tax payers, unless they are not required to declare, calculate
and pay value-added tax defined at point b Clause 3 of this Article.
Permanent establishments and overseas individuals
being non-residents at this Clause must comply with the laws on enterprise
income tax and personal income tax.
3. Cases are not required to declare, calculate and
pay value-added tax:
a) Organizations and individuals receive amounts
involving compensation, awards, subsidies, money for transfer of emission right
and other financial revenues.
b) Vietnam-based production and business
organizations and individuals that purchase services from foreign organizations
without permanent establishments in Vietnam or overseas individuals not
residing in Vietnam including the following cases: repair of means of
transport, machinery or equipment (including supplies and spare parts);
advertisement and marketing; investment and trade promotion; goods sale and
service provision brokerage: or training; or share with foreign partners
charges for international post or telecommunications services provided outside
Vietnam.
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d) Organizations and individuals that transfer
investment projects for production of and trading in goods or services subject
to value-added tax to enterprises or cooperatives.
dd) Cultivation, husbandry and aquatic products which
have not yet been processed into other products or have been just preliminarily
processed and sold to enterprises or cooperatives, except for case defined at
Clause 1 Article 5 of the Law on value-added tax.
The Ministry of Finance shall guide specifically
provisions at Clauses 2 and 3 of this Article.
Article 3. Non-taxable objects
Objects not liable to value-added tax shall comply
with Article 5 of the Law on Value-Added Tax and Clause 1 Article 1 of Law
amending and supplementing a number of articles of Law on Value-Added Tax.
1. Preliminarily processed products specified in
Clause l, Article 5 of the Law on Value-Added Tax are products which have only
been cleaned, dried, peeled, pitted, sliced, salted, frozen or otherwise
ordinarily preserved.
2. Services stated at Clause 8, Article 5 of the
Law on Value-Added Tax and Clause 1 Article 1 of Law amending and supplementing
a number of articles of Law on Value-Added Tax are specified as follows:
a) Credit provision services include forms of:
- Loan provision;
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- Guarantee;
- Financial leasing;
- Issue of credit cards;
- Domestically and internationally factoring;
- Sale of loan collateral:
- Provision of credit information in accordance
with Law on state bank;
- Other forms of credit provision under law.
b) Services of loan provision by tax payers not
being credit institutions;
c) Securities trading covers: securities brokerage,
securities dealing, securities issuance underwriting, securities investment
consultancy, securities depository, management of securities investment funds,
management of securities investment companies, management of securities
investment portfolios, market organization services provided by stock exchanges
or securities trading centers, services related to securities registered or
deposited at the Vietnam securities depository Center, loan provision to
perform depository transactions, advance payment of securities sale and other
trading activities under the securities law.
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dd) Debt sale
e) Trading in foreign currency.
g) Sale of collateral of debts of organizations in
which state owns 100% of charter capital and are established by Government in
order to handle bad debts of Vietnamese credit institutions.
3. Healthcare services specified in Clause 9,
Article 5 of the Law on Value-Added Tax include transportation, test,
screening, radiograph and blood and blood preparations used for patients.
4. Maintenance services of zoos, flower gardens,
parks, street greeneries and public lighting; funeral services.
The Ministry of Finance shall guide specifically on
non-taxable services specified at this Clause.
5. For the renovation, repair or construction of
works specified in Clause 12, Article 5 of the Law on Value-Added Tax, which is
funded with capital other than people's contributions (including contributed
capital amount and financial supports of organizations and individuals) or
humanitarian aid not exceeding 50% of the total capital used for those works,
the whole value of the works is not subject to tax.
Social policy beneficiaries include: People with
meritorious services under the law on people with meritorious services; social
relief beneficiaries who enjoy state budget allowances; people classified as
poor or living just above the poverty line; and other cases provided for by
law.
6. Mass transit services specified in Clause 16,
Article 5 of the Law on Value-Added Tax covers mass transit by bus or tramcar
along routes within provinces or urban centers and in their vicinities as
prescribed by competent state agencies.
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The Ministry of Planning and Investment shall
assume the prime responsibility for. and collaborate with concerned agencies
in, promulgating a list of machinery, equipment, accessories and supplies which
can be manufactured at home as a basis for differentiating them from those
which cannot be manufactured at home and need to be imported for scientific
research and technological development activities; a list of machinery,
equipment, spare parts, special-purpose means of transport and supplies which
can be manufactured at home as a basis for differentiating them from those
which cannot be manufactured at home and need to be imported for prospecting,
exploring and developing oil and gas fields; a list of aircraft, drilling
platforms and ships which can be manufactured at home as a basis for
differentiating them from those which cannot be manufactured at home and need
to be imported for the formation of enterprises' fixed assets or hired from
foreign parties for production and business activities or for lease and
sublease.
8. Special-purpose weapons and military equipment
for security and defense purposes mentioned in Clause 18, Article 5 of the Law
on Value-Added Tax which are specified by presiding over, and reaching
agreement among the Ministry of Defense, the Ministry of Public Security and
the Ministry of Finance.
9. Imported goods provided for in Clause 19,
Article 5 of the Law on Value-Added Tax are specified as follows:
a) Goods imported as humanitarian aid or
nonrefundable aid must be approved by competent state agencies.
b) Gifts for state agencies, political
organizations, socio-political organizations, socio-political-professional
organizations, social organizations, socio-professional organizations or
people's armed forces units must comply with the law on gifts.
c) Quotas of goods imported as gifts for
individuals in Vietnam must comply with the law on gifts.
d) Belongings of foreign organizations and
individuals within diplomatic immunity quotas; and personal effects within
duty-free luggage quotas.
dd) Goods and services sold to foreign
organizations or individuals or international organizations for use as
humanitarian aid, and non-refundable aid to Vietnam.
10. In case of transfer of technologies or
intellectual property rights specified in Clause 21, Article 5 of the Law on
Value-Added Tax which is accompanied by machinery or equipment transfer, the
value of transferred technologies or intellectual property rights is not
subject to value-added tax. If this value cannot be separately determined,
value-added tax shall be imposed on the total value of transferred technologies
or intellectual property rights and accompanied machinery and equipment
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The Ministry of Finance shall assume the prime
responsibility for, and coordinate with relevant agencies in providing specific
guidance on determining the exploited natural resources and minerals not yet
processed into other products stated in this Clause.
12. Goods and services of the business households
or individuals with annual turnover of one hundred million VND or less than.
The Ministry of Finance shall guide the business
enterprises and individuals, with annual turnover of one hundred million VND or
less than, not liable to pay value-added tax as prescribed at this Clause.
Chapter 2.
BASIS AND METHODS OF TAX
CALCULATION
Article 4. Taxable prices
Taxable price shall comply with provisions in
Article 7 of the Law on Value-Added Tax and Clause 2 Article 1 of Law amending
and supplementing a number of articles of Law on Value-Added Tax.
1. For goods and services sold by the production
and business establishments, the taxable price is the sale price exclusive of
value-added tax; for excise tax-liable goods and services, the taxable price is
the sale price inclusive of excise tax but exclusive of value-added tax; for
environmental protection tax - liable goods, the taxable price is the sale
price inclusive of environmental protection tax but exclusive of value-added
tax; for environmental protection tax and excise tax - liable goods, the
taxable price is the sale price inclusive of environmental protection tax and
excise tax but exclusive of value-added tax.
For imported goods, the taxable price is the
border-gate import price plus (+) import tax (if any), plus (+) excise tax (if
any), and plus (+) environmental protection tax (if any). The border-gate
import price shall be determined under regulations on prices for calculating
import tax.
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2. For goods and services used for barter, internal
consumption or donation, the taxable price is the price for calculating
value-added tax on goods and services of the same or equivalent kinds at the
time of barter, consumption or donation. For donation of letters of invitation
(no charge) to watch art, fashion performances, beauty and model contests,
sport competitions which are permitted by competent state agencies as
prescribed by law, the taxable price is determined equal to zero (0).
For goods and services used for promotion as
prescribed by commercial law, the taxable price is determined equal to zero
(0); unless goods and services used for promotion fail to comply with
commercial law, they must declare, calculate and pay tax as goods and services
used for barter, internal consumption or donation.
Goods and services used for internal consumption
specified in this Clause are those delivered or supplied by business
establishments for consumption, excluding goods and services used for those
establishments' production and business process.
3. For activity of real estate transfer, the
value-added taxable price is the real-estate transfer price minus (-) the land
price permitted to be deducted for value-added tax calculation.
a) The land price permitted to be deducted for
value-added tax calculation is specified as follows:
- Case of being assigned land by State for
investment in infrastructure, construction of houses for sale, land price
permitted to be deducted for value-added tax calculation includes land levy
payable to state budget (exclusive of the exempted or reduced land levy) and
cost for compensation and ground clearance as prescribed by law;
- Case of auction for land-use right, the land
price permitted to be deducted for value-added tax calculation is land price
winning auction:
- Case of renting land for construction of
infrastructure, houses for sale, the land price permitted to be deducted for
value-added tax calculation includes land levy payable to state budget
(exclusive of the exempted or reduced land levy) and cost for compensation and
ground clearance as prescribed by law;
- Case where business establishments are
transferred the land-use right from organizations or individuals, the land
price permitted to be deducted for value-added tax calculation includes land
price at time of being transferred the land-use right and value of
infrastructure (if any); business establishments are not permitted to declare,
deduct the input value-added tax of infrastructure included in value of
land-use right deducted and not subject to value-added tax. If the deducted
land price does not included value of infrastructure, business establishments
are permitted to declare and deduct the input value-added tax of infrastructure
excluded in value of land-use right deducted and not subject to value-added
tax.
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- In case where real estate business establishments
perform in form of building – transfer (BT) and pay by value of land-use right,
the land price permitted to be deducted for value-added tax calculation is
price at time of concluding into BT contracts as prescribed by law; if at time
of concluding into BT contracts, the land price is not identified, the land
price permitted to be deducted is land price decided by the provincial People's
Committees for payment of works.
b) Cases of building and trading in infrastructure,
building houses for sale, transfer or lease, the value-added taxable price is
the sum collected according to the project execution or payment schedule
indicated in contracts minus (-) the land price permitted to be deducted
corresponding to the rate % of the sum collected over total value of contract.
4. For electricity of a hydropower plant being a
dependent cost-accounting unit of the Vietnam Electricity Group, including
electricity of a hydropower plant being a dependent cost-accounting unit of the
Generation Corporations under the Vietnam Electricity Group, the value-added
taxable price for determining the value-added tax amount to be paid in the
locality where the plant is based is equal to 60% of the preceding year's
average commodity electricity-selling price exclusive of value-added tax.
5. For casinos, prize-winning video games or
betting entertainment services, the taxable price is excise tax-inclusive earnings
from these services, excluding prizes already paid to customers.
6. Value-added taxable prices of goods and services
specified in Clause 1, Article 7 of the Law on Value-Added Tax and Clause 2
Article 1 of Law amending and supplementing a number of articles of Law on
Value-Added Tax include also surcharges and additional charges earned by
business establishments.
The Ministry of Finance shall guide specifically
provisions at this Article.
Article 5. Time for determining
value-added tax
1. The time for determining value-added tax on
goods is the time of transferring goods ownership or use right to purchasers,
regardless of whether money has been collected or not.
2. The time for determining value-added tax on services
is the time of completing the provision of services or the time of making
service provision invoices, regardless of whether money has been collected or
not.
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Article 6. Tax rates
Value-added tax rates are specified in Article 8 of
the Law on Value-Added Tax and Clause 3 Article 1 of Law amending and
supplementing a number of articles of Law on Value-Added Tax.
1. The tax rate of 0% applies to exported goods and
services, international transportation and goods and services not subject to
value-added tax specified in Article 5 of the Law on Value-Added Tax and Clause
1 Article 1 of Law amending and supplementing a number of articles of Law on Value-Added
Tax upon exportation, except goods and services specified at Point dd of this
Clause.
The exported goods and services are goods and
services sold and supplied to foreign organizations and individuals and
consumed outside Vietnam, in non-tariff areas; goods and services supplied to
foreign customers as prescribed by law.
a) Exported goods include: Goods exported abroad or
sold into non-tariff areas, works built and installed abroad, into non-tariff
areas; goods sold and place of delivery is outside Vietnam; supplies, spare
parts for repair, maintenance of means, machinery, equipment for foreign
parties and consumed outside Vietnam; export on spot and other cases in which
goods are regarded as exports under law.
b) Exported services include services provided
directly to overseas organizations or individuals or organizations and
individuals in non-tariff areas and consumed outside Vietnam, consumed into
non-tariff areas.
Cases of service provision in which activities of
provision is occurred in Vietnam and concurrently outside Vietnam but the
service contracts are signed by two taxable payers in Vietnam or have permanent
establishments based in Vietnam, the tax rate of 0% is only applied to the part
of service value performed outside Vietnam, except for case of supplying
insurance service for imported goods that is applied the tax rate of 0% on
whole value of contract. If value part of service performed in Vietnam is not
determined separately in contract, the taxable price is determined according to
the rate (%) of costs arising at Vietnam on total costs.
Overseas individuals include foreigners not
residing in Vietnam and overseas Vietnamese who stay outside Vietnam during the
time of service provision.
Organizations and individuals in a non-tariff area
are those having business registration and other cases specified by the Prime
Minister.
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d) To be eligible for the tax rate of 0%, exported
goods and services specified at Points a and b of this Clause must satisfy full
conditions specified at point c Clause 2 Article 9 of this Decree and some
cases of goods and services eligible for the tax rate of 0% under conditions
prescribed by the Ministry of Finance.
dd) Cases not apply the value-added tax rate of 0%
include:
- Technology transfer, intellectual property
transfer abroad;
- Services of reinsurance abroad;
- Credit provision services abroad;
- Capital transfer abroad;
- Securities investment abroad;
- Derivative financial services;
- Services of post and telecommunication;
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- Goods and services supplied to individuals
without business registration into non-tariff areas.
e) The Ministry of Finance shall specify some cases
of other goods and services supplied to overseas organizations and individuals
that may apply the tax rate of 0% and goods and services supplied to overseas
organizations and individuals but consumed in Vietnam that do not apply the tax
rate of 0%.
2. The tax rate of 5% is applied to the goods and
services defined in Clause 2, Article 8 of the Law on Value-Added Tax, and Clause
3 Article 1 of Law amending and supplementing a number of articles of Law on
Value-Added Tax. Some cases apply the value-added tax rate of 5% are specified
as follows:
a) Clean water for production and daily life
specified at Point a Clause 2 Article 8 of the Law on Value-Added Tax excludes
bottled drinking water and other beverages which are subject to the tax rate of
10%.
b) Products specified at Point b Clause 2 Article 8
of the Law on Value-Added Tax include:
- Fertilizers, including organic fertilizers,
inorganic fertilizers, microbiological fertilizers and other fertilizers;
- Ores for fertilizer production, including those
used as raw materials for fertilizer production;
- Pesticides including plant protection drugs and other
drugs for prevention against pests;
- Plant and animal growth stimulants.
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d) Product preliminary processing and preservation
services specified at Point d, Clause 2, Article 8 of the Law on Value-Added
Tax include: drying, peeling, pitting, slicing, grinding, freezing, salting or
other ordinary methods of preservation.
dd) Fresh and live foods specified at Point g,
Clause 2, Article 8 of the Law on Value-Added Tax include foods not yet cooked
or processed into other products.
Unprocessed forest products specified at Point g,
Clause 2, Article 8 of the Law on Value-Added Tax include exploited natural
forest products of group: rattan, bamboo, mushrooms, Jew's ear, roots, leaves,
flowers, medicinal plants, resin and other forest products.
e) Pharmaco-chemical products and pharmaceuticals
used as raw materials for the manufacture of curative and preventive medicines
specified at Point 1, Clause 2, Article 8 of the Law on Value-Added Tax.
g) Social houses specified at point q Clause 2,
Article 8 of the Law on Value-Added Tax and Clause 3 Article 1 of Law amending
and supplementing a number of articles of Law on Value-Added Tax are houses
which are invested and built by state or organizations and individuals of all
economic sectors and met the criteria on houses, sale price, rent, price of
rent for purchase, objects, conditions for purchase, rent, rent for purchase of
social houses as prescribed by law on housing.
Article 7. Tax credit method
The tax credit method is performed according to
Article 10 of the Law on Value-Added Tax and Clause 4 Article 1 of Law amending
and supplementing a number of articles of Law on Value-Added Tax.
1. The payable value-added tax amount according to
the tax credit method is the output value-added tax amount minus the creditable
input value-added tax amount.
2. The output value-added tax amount is the total
amount of value-added tax on sold goods and services indicated in the
added-value invoice.
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In case of using documents indicating the payment
price being the price inclusive of value-added tax, the output value-added tax
is determined by the payment price minus (-) the taxable price determined as
prescribed at point k Clause 1 Article 7 of Law on Value-Added Tax.
3. The creditable input value-added tax amount is
determined based on:
a) The total value-added tax amount indicated in
the added-value invoice on goods or service purchase and the document proving
the payment of value-added tax on imported goods or payment of tax for case of
purchasing services defined at Clause 2 Article 2 of this Decree.
If the purchased goods and services use documents
indicating the payment price being the price inclusive of value-added tax, the
creditable input value-added tax is determined by the payment price minus (-)
the taxable price specified at point k Clause 1 Article 7 of Law on Value-Added
Tax.
b) Deduction conditions for the input value-added
tax shall comply with Clause 2 Article 9 of this Decree.
4. Tax credit method applies to:
a) Business establishments that are operating with
annual turnover of one billion VND or more from goods sale and service
provision and fully observe regulations on accounting, invoices and documents
as prescribed by the law on accounting, invoices and documents, except for the
business households and individuals that pay tax according to the direct
calculation method defined in Article 8 of this Decree.
Duration of stable application of tax calculation
method is two consecutive years.
The Ministry of Finance shall guide way to
calculate turnover as the basis for determining the business establishments
that pay value-added tax under the tax credit method and stable duration of
application of tax calculation method specified at this point.
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- Enterprises and cooperatives that are operating
with annual turnover of less than billion VND from goods sale and service
provision and fully observe regulations on accounting, invoices and documents
as prescribed by the law on accounting, invoices and documents;
- Enterprises that have just been established from
investment projects of business establishments which are operating and pay
value-added tax under the credit method;
- Enterprises and cooperatives that have just been
established and perform investment and procurement of fixed assets, machinery,
equipment; foreign organizations and foreigners conducting business in Vietnam
under contractor contracts, contractor sub-contracts as guided by the Ministry
of Finance;
- Other economic organizations that can account the
input and output value-added tax.
c) Foreign organizations and individuals supplying
goods and services for prospecting, exploring and developing and exploiting oil
and gas; their taxes are declared and paid on behalf of them, under the credit
method, by the Vietnamese party.
In case where business establishments have
activities of purchasing, selling, processing gold, silver or gems, they must
separately account these activities for the application of the method of
calculation of tax based directly on added value specified at Clause 1 Article
8 of this Decree.
5. The Ministry of Finance shall guide specifically
provisions in this Article.
Article 8. Method of
calculation of tax based directly on added value
The method of calculation of tax based directly on added
value is specified in Article 11 of the Law on Value-Added Tax and Clause 5
Article 1 of Law amending and supplementing a number of articles of Law on
Value-Added Tax.
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The added value of gold, silver or gems is
determined by the selling price of gold, silver or gems minus (-) the purchase
price of respective gold, silver or gems.
The selling price of gold, silver or gems is the
actual selling price indicated on the sale invoice of gold, silver or gems,
inclusive of remuneration for processing (if any), value-added tax, surcharges
and additional charges earned by the seller.
The purchase price of gold, silver or gems is the
value of gold, silver or gems purchased or imported, inclusive of value-added
tax for purchasing, selling, processing the respective sold gold, silver or
gems.
If arising the (-) negative number of added value
of gold, silver or gems in the taxable period, it will be calculated by
clearing for the (+) positive number of added value of gold, silver or gems. If
not arising the ( ) positive number of added value or the ( ) positive number
of added value is insufficient for clearing the (-) negative number of added
value, it will be carried over the added value of the next term in year. Ending
calendar year, the (-) negative number of added value is not carried over the
next year.
2. The payable value-added tax under method of
calculation of tax based directly on added value is the rate % multiplied by
turnover and applied as follows:
a) Subjects of application:
- Enterprises and cooperatives that are operating
with annual turnover less than the turnover level of one billion VND, except
for case of voluntary registration for application of the tax credit method
specified at Clause 4 Article 7 of this Decree;
- Enterprises and cooperatives that have just been
established, except for case of voluntary registration specified at Clause 4
Article 7 of this Decree;
- Business households and individuals;
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- Other economic organizations, except for case of
registration for tax payment under the credit method specified at point b Clause
4 Article 7 of this Decree.
In case where business establishments have
activities of purchasing, selling, processing gold, silver or gems, they must
separately account these activities for the application of the method of
calculation of tax based directly on added value specified at Clause 1 of this
Article.
b) The percentage (%) to calculate value-added tax
on the turnover is defined for each activity as follows:
- Goods distribution or provision: 1%;
- Services, construction (except construction involving
the supply of raw materials and materials): 5%;
- Production, transportation, services provided
together with goods, construction involving the supply of raw materials and
materials: 3%;
- Other business activities: 2%.
c) The turnover to calculate value-added tax is
total amounts from goods and service sale indicated on sale invoice, exclusive
of value-added tax and surcharges and additional charges earned by business
establishments.
3. Business activities, business households that
fail to observe or observe insufficiently regulations on accounting, invoices
and documents as prescribed by law, shall pay value-added tax under the method
of fixing tax amounts specified in Article 38 of Law on tax administration.
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Chapter 3.
TAX CREDIT AND REFUND
Article 9. Credit of input
value-added tax
Input value-added tax credit is specified in
Article 12 of the Law on Value-Added Tax and Clause 6 Article 1 of Law amending
and supplementing a number of articles of Law on Value-Added Tax.
1. Business establishments which pay value-added
tax according to the tax credit method are entitled to input value-added tax
credit as follows:
a) Input value-added tax on goods or services used
for the production or trading of goods or services subject to value-added tax
may be wholly credited, including input value-added tax that is not be
compensated of the damaged goods subject to value-added tax and input
value-added tax of goods and services for forming fixed assets such as
canteens, rest houses, dressing rooms, garage, restrooms, water basins serving
employees in zones of production and business and dwelling houses, health
station in industrial parks.
b) Input value-added tax on goods or services
(included fixed assets) used for the production and trading of goods or
services both subject and not subject to value-added tax, only the input
value-added tax amount on goods or services used for the production and trading
of goods or services subject to value-added tax may be credited. Business
establishments shall separately account creditable and non-creditable input
value-added tax amounts; if separate accounting cannot be conducted, the creditable
input tax shall be calculated based on the ratio (%) between the turnover
subject to value-added tax and the total turnover of sold goods or services.
For business and production establishments that
organize closed production and concentrated accounting, if they use products
not subject to value-added tax through stages for production of goods subject
to value-added tax, all input value-added taxes at stages may be credited.
For business and production establishments that
have investment projects performed according to many stages, including the
business and production establishments just been established, with plan on
closed production and business, concentrated accounting, and using products not
subject to value-added tax to produce goods subject to value-added tax, but in
the investment stage of fundamental construction, supplying goods and services
not subject to value-added tax, the input value-added taxes during investment
stage for forming fixed assets may be wholly credited. The input value-added
tax of goods and services not forming fixed assets may be credited at the
percentage (%) between turnover subject to value-added tax on total turnover of
the sold goods and services.
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The Ministry of Finance shall guide determination
of the rate (%) between turnover of goods and services subject to value-added
tax over total turnover of the sold goods and services and the temporary
credit, adjustment for the input value-added tax specified in this point.
c) The input value-added tax of fixed assets,
machinery, equipment, including the input value-added tax of operation of
hiring these assets, machinery, equipment, in the following cases, shall be not
credited but included in historical cost of fixed assets or the deducted costs
as prescribed by Law on enterprise income tax and documents guiding
implementation: special-purpose fixed assets used for the manufacture of
weapons and military equipment for security and defense purposes; fixed assets,
machinery, equipment of credit institutions, re-insurance businesses, life
insurance enterprises, securities trading enterprises, hospitals or training
institutions; civil aircraft and yachts not for commercial transportation of
cargo or passengers, or for tourist or hotel business.
For fixed assets being passenger cars of 9 seats or
less (except cars for commercial transportation of cargo or passengers, or for
tourist or hotel business) which are valued at over VND 1.6 billion, the input
value-added tax amount corresponding to the amount in excess of VND 1.6 billion
will not be credited.
d) The input value-added tax on goods or services
used for production and trading of goods or services not subject to value-added
tax is not credited, except for cases specified at Points dd and e of this
Clause.
dd) The value-added tax on goods or services
purchased by business establishments for the production and trading of goods or
services provided to foreign organizations or individuals or international
organizations used as humanitarian aid or non-refundable aid specified in
Clause 19, Article 5 of the Law on Value-Added Tax is wholly credited.
e) The input value-added tax on goods or services
used for prospecting, exploring and developing oil and gas fields is wholly
credited.
g) The input value-added tax arising in a month
shall be declared and credited upon the determination of the payable tax amount
of that month. In case a business establishment detects errors in the declared
or credited input value-added tax amount, additional declaration and credit may
be conducted before taxation agencies announce decision on conducting tax
examination, tax inspection at head offices of tax payers.
h) The input value-added tax on goods or services
used for production and trading of goods or services not subject to value-added
tax specified at points a, d, and dd Clause 3 Article 2 of this Decree shall be
wholly credited.
i) Business establishments may account the
non-creditable input value-added tax amount as an expense for calculating
enterprise income tax or include it in the historical cost of fixed assets,
except for the value-added tax amount of goods and services at value of twenty
million VND or more for each purchase without non-cash payment document.
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When business establishments which pay value-added
tax under the tax credit method change for tax payment under method of tax
calculation directly based on added value, they shall be included the
value-added tax amount of goods and services arising in duration of tax payment
under the tax credit method but not yet been credited all into the deducted
cost when determining the taxable income; enterprise income, except for the
value-added tax amount of the purchased goods and services arising in duration
of tax payment under the tax credit method that is funded as prescribed in
article 10 of this Decree and legal documents which are valid before the
effective date of this Decree.
l) The Ministry of Finance shall specify some cases
where business establishments may declare and credit the value-added tax of the
purchased goods and services under form of authorization for other
organizations or individuals, so that invoices are written names of the
authorized organizations or individuals.
2. Conditions for input value-added tax credit:
a) Having a value-added invoice of purchased goods
or services or a document proving the payment of value-added tax on goods at
the stage of importation, and a document proving the value-added tax payment in
case of service purchase specified in Clause 2, Article 2 of this Decree.
b) Having a payment document not using cash of
purchased goods or services, except goods or services valued at under VND 20
million upon each purchase.
For goods or services purchased by deferred or
installment payment, which are valued at over VND 20 million, business
establishments shall, based on goods or service purchase contracts, value-added
invoices and non-cash payment documents, declare and credit the input
value-added tax. In case of non-availability of non-cash payment documents
because the contractual payment time is not due, business establishments may
still declare and credit the input value-added tax. As of the contractual
payment time, or December 31 every year for case where the contractual payment
time is sooner than December 31, if non-cash payment documents are unavailable,
business establishments are not entitled to input value-added tax credit and
must declare and readjust the credited amount of input value-added tax.
For goods or services purchased by clearing between
the value of purchased goods or services and the value of sold goods or
services, such clearing is also regarded as payment without cash use. After
clearing, if the remaining value paid in cash is VND 20 million or more, tax
credit is allowed only for cases in which non-cash payment documents are
available
In case goods or services valued at under VND 20
million are purchased from a supplier many times in a day, bringing the total
value of purchased goods or services to over VND 20 million, tax credit is
allowed only for cases in which non-cash payment documents are available.
c) Exported goods and services applied tax rates of
0%, apart from the conditions specified at Points a and b of this Clause, must
also fully satisfy the following conditions:
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- Having non-cash payment documents for exported
goods or services and other documents under law; and customs declarations, for
exported goods.
Payment for exported goods and services made in the
form of clearing between exported and imported goods and services, or debt
payment on behalf of the State is also regarded as non-cash payment.
Cases where: The foreign purchasers lost solvency
because of falling in bankruptcy situation, export goods fail to ensure quality
and must be destroyed at the border gate of the importing country and export
goods are damaged due to objective causes during transportation outside borders
of Vietnam, it must have documents or papers certified by the third party which
shall be considered as non-cash payment documents, to replace for the non-cash
payment documents.
The Ministry of Finance shall guide conditions for some
cases of special goods sale and service that are applied tax rates of 0% and
dossiers and documents to replace for non-cash payment documents.
Article 10. Value-added tax
refund
Value-added tax refund is specified in Article 13
of the Law on Value-Added Tax and Clause 7 Article 1 of Law amending and
supplementing a number of articles of Law on Value-Added Tax.
1. Business establishments which pay tax according
to the tax credit method and have some input value-added tax amount not yet
fully credited in month (for monthly declaration) or in quarter (for quarterly
declaration) will be refunded such value-added tax amount in the next period;
When the accumulated amount of value-added tax for twelve months from the first
month or four quarters for the first quarter arising the input value-added tax
amount not yet fully credited still has the input value-added tax amount not
yet fully credited, business establishments shall be refunded.
2. For new business establishments under investment
projects which have registered business and registered to pay value-added tax
according to the tax credit method, or oil and gas field-prospecting, exploring
and developing projects which are being invested and do not yet operate, and
have an investment period of one year or longer, they are entitled to
value-added tax refund on a yearly basis for goods or services used for
investment. When the accumulated amount of value-added tax on goods or services
purchased for investment reaches VND 300 million or more, it will also be refunded.
3. For operating business establishments being
subject of value-added tax payment under the tax credit method having new
projects (except projects on investment in construction of houses for sale) in
provinces or centrally run cities other than those where they are
headquartered, which are being invested and do not yet operate and register
business and tax payment, they will be refunded value-added tax on goods or
services purchased for such investment when it reaches VND 300 million or more.
In this case, business establishments shall make separate tax declarations and
tax refund dossiers.
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5. Business establishments that pay value-added tax
under the tax credit method upon ownership transformation, enterprise
transformation, merge, consolidation, separation, split, dissolution,
bankruptcy or operation termination will be refunded the input value-added tax
amount not yet fully credited or the overpaid value-added tax amount.
6. Value-added tax refund for programs and projects
funded with non-refundable official assistance development (ODA),
non-refundable aid or humanitarian aid is specified as follows:
a) Their owners or principal contractors or
organizations designated by foreign donors to manage programs or projects
funded with non-refundable official assistance development (ODA) will be
refunded the paid value-added tax amount on goods or services purchased in
Vietnam for such programs or projects;
b) Vietnamese organizations using non-refundable
aid or humanitarian aid of foreign organizations or individuals for purchasing
goods or services for non-refundable aid- or humanitarian aid-funded programs
or projects in Vietnam will be refunded the paid value-added tax on such goods
or services.
7. Beneficiaries of diplomatic privileges or
immunities under the legislations on Diplomatic Privileges and Immunities that
purchase goods or services in Vietnam for use will be refunded the paid
value-added tax indicated on the added-value invoice or payment document
indicating the payment price inclusive of value-added tax.
8. Foreigners, Vietnamese residing in foreign
countries possessing passports or visas which are issued by foreign competent
agencies shall be refunded for goods purchased in Vietnam and take along upon
exit.
9. Business establishments that have decision on
value-added tax refund of competent agencies as prescribed by law and cases of
value-added tax refund under International treaties of which the Socialist
Republic of Vietnam is a contracting party.
Article 11. Places for tax
payment
1. Taxpayers shall declare and pay value-added tax
in localities where they carry out production and business activities.
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The Ministry of Finance shall guide specifically
provisions at this Article.
Chapter 4.
PROVISIONS OF
IMPLEMENTATION
Article 12. Effect and
implementation responsibilities
1. This Decree takes effect on January 01, 2014 and
replaces Decrees No. 123/2008/ND-CP dated December 08, 2008 and No. 121/2011/ND-CP
dated December 27, 2011 of Government, detailing and guiding implementation of
a number of Articles of Law on value-added tax.
To annul Clause 1 Article 4 of the Decree No.
92/2013/ND-CP dated August 13, 2013, detailing implementation of a number of Articles
that take effect from July 01, 2013 and Law amending and supplementing a number
of Articles of Law on enterprise income tax and Law amending and supplementing
a number of Articles of Law on value-added tax from the effective date of this
Decree.
2. The Ministry of Finance shall guide
implementation of this Decree.
3. Ministers, heads of ministerial-level agencies,
heads of government-attached agencies and presidents of provincial-level
People's Committees, and relevant organizations and individuals shall implement
this Decree.
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ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung