|
THE MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------
|
|
No:
96/2002/TT-BTC
|
Hanoi, October 24, 2002
|
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT�S DECREE No. 75/2002/ND-CP OF AUGUST 30, 2002 ADJUSTING LICENSE TAX
LEVELS
Pursuant
to the Regulation on industrial and commercial taxes, issued together with
Decision No. 200/NQ-TVQH of January 18, 1996 of the National Assembly Standing
Committee;
Pursuant to the State Council’s March 3, 1989 Ordinance amending and
supplementing a number of articles of the ordinances and regulations on
industrial and commercial taxes and commodity taxes;
Pursuant to the State Council’s Resolution No. 473/NQ-HDNN of September 10, 1991
on license tax and slaughter tax;
Pursuant to the Government’s Decree No. 75/2002/ND-CP of August 30, 2002
adjusting license tax levels;
The Ministry of Finance hereby guides the implementation of the above-said
Government’s
Decree No. 75/2002/ND-CP as follows:
I.
LICENSE TAX LEVELS:
1. Business organizations shall pay license tax
at the following four levels:
a) VND 3,000,000/year, for all independent
cost-accounting business establishments, including State enterprises,
joint-stock companies, limited liability companies, private enterprises,
enterprises operating under the Foreign Investment Law, foreign organiza-tions
and individuals doing business in Vietnam, economic establishments of
administrative and non-business agencies, Party or mass organizations and
associations and armed force units, and other independent cost-accounting
business organizations.
b) VND 2,000,000/year, for business
establishments being dependent cost-accounting or daily financial-reporting
branches, shops and stores, and production and business cooperation groups.
c) VND 1,500,000/year, for cooperatives (except
those defined at Item d of this Point).
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Cooperatives providing technical services in
direct service of agricultural production, salt-making cooperatives, fishing
cooperatives and credit cooperatives;
- The business establishments defined at Items b
and c of this Point, if they have shops, kiosks, stores and/or service points
at places other than their locations, shall have to pay license tax of VND
1,000,000/year for each shop, kiosk, store or service point
2. Other subjects and individual business
households that shall pay license tax at six levels include:
- Individual production and business households.
- Laborers in enterprises (non-State
enterprises, State enterprises, enterprises operating under the Foreign
Investment Law..) who contract to cover all expenses and take
self-responsibility for the results of their production and business.
- Groups of laborers in enterprises who share
business contracts shall jointly pay license tax as prescribed at the
above-mentioned Point 1.d. In cases where the groups of employees and laborers
undertake the contracts, but each individual of these groups does business
separately, each person shall have to pay license tax by him/herself.
- For business establishments, being nominally
State enterprises, enterprises operating under the Foreign Investment Law,
joint-stock companies, limited liability companies, whose members conduct
business activities independently and only contribute certain amounts to the
units in service of the general management requirements, the license tax shall
be collected from each member.
Particularly for cooperative members and groups
of cooperative members (referred collectively to as cooperative members) who
are assigned tasks by the cooperatives, if they fully meet the conditions
prescribed at Item c, Point 1, Part II of the Finance Ministry’s Circular No. 44/1999/TT-BTC of April 26, 1999
guiding tax preferences for cooperatives, they shall not have to pay license
tax separately; if they fail to fully satisfy the prescribed conditions, they
shall have to pay license tax by themselves.
The Table of license tax levels applicable to
the above-said subjects is as follows:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Tax level
Monthly
income
Tax level
for the whole year
1
Over 1,500,000
1,000,000
2
Over 1,000,000 to 1,500,000
750,000
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Over 750,000 to 1,000,000
500,000
4
Over 500,000 to 750,000
300,000
5
Over 300,000 to 500,000
100,000
6
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
50,000
II.
PAYING LICENSE TAX:
1. Time limits for license tax payment:
The operating or newly-founded business
establishments, which are granted tax registration and tax codes in the first
half of the year, shall pay license tax for the whole year, if they are set up
and granted tax registration and tax codes in the second half of the year, they
shall pay 50% of the yearly license tax. The establishments which are presently
conducting production and/or business activities shall pay license tax right in
the first month of the calendar year; establishments which have just started
business activities shall pay license tax in the month when they are granted
tax registration and tax codes.
The establishments, which are actually
conducting business activities but fail to make tax declaration and
registration, shall have to pay license tax for the whole year, regardless of
whether they are detected in the first or second half of the year.
2.
The business establishments shall pay license tax at the tax offices where they
have made tax payment registration. In cases where a business establishment has
many attached shops and stores located in different places within the same
locality, the business establishment shall pay license tax for itself and its
attached shops and stores located in the same locality. Branches, shops and
stores located in other localities shall pay license tax at the tax offices of
the localities where they are located.
After paying license tax, business
establishments, shops and stores shall be granted by the tax offices license
cards or vouchers certifying the payment of license tax (tax receipts or budget
remittance papers certified by the treasuries), clearly inscribing names of the
business establishments, shops and stores, their addresses, business lines, � to be presented when functional agencies inspect
their business activities.
The business establishments which have no fixed
location, such as those conducting in long-distance trade, mobile business,
construction, transport or other self-employed trades, shall pay license tax at
the tax offices of the localities where they reside or where they are granted
business registration certificates.
III.
ORGANIZATION OF IMPLEMENTATION:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. The
business establishments shall have to pay license tax fully and timely
according to tax offices notices. Each day of delay in license tax payment
shall be subject to a fine of 0.1% (zero point one percent) of the payable
amounts. If the business establishments evade the license tax payment, when
being inspected, apart from having to pay the prescribed license tax amounts,
they shall, depending on the nature and seriousness of their violations, be
subject to a fine from one to five times the evaded tax amounts.
3. This Circular shall take effect as
from January 1, 2003 and replaces Circular No. 69 TC/TCT of November 5, 1996 of
the Ministry of Finance guiding the collection and payment of license tax. In
the course of implementation, if meeting with any problems, organizations and
individuals are requested to report them promptly to the Ministry of Finance
for additional guidance.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung