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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.
2476/QD-BTC
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Hanoi, July
25, 2007
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DECISION
CORRECTING
THE FINANCE MINISTRY’S CIRCULAR No. 60/2007/TT-BTC OF JUNE 14, 2007, GUIDING
THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND
THE GOVERNMENT’S DECREE No. 85/2007/ND-CP OF MAY 25, 2007, DETAILING THE
IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
THE MINISTER OF FINANCE
Pursuant to the Law on
Promulgation of Legal Documents of November 12, 1996 and the Law Amending and
Supplementing a Number of Articles of the Law on Promulgation of Legal
Documents of December 16, 2002 ;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on
the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the proposal of the General Director of the General Department of Taxation,
DECIDES:
Article 1.- To correct
forms No. 01A/TNDN; 01B/TNDN; 03-2/TNDN; 03-4B/TNDN; 03-4H/TNDN; 01-2/TTDB;
01-1A/TNCN; 01-1B/TNCN; 01-1C/TNCN (page 56, 57 for forms); 06A/TNCN; 01/MBAI;
04/SDNN; 03-6A/TNDN; 03-6B/TNDN; 01-1A/NTNN; 01-1B/NTNN; 01-1C/TNCN (page 111
for forms); 01/CUOC; 02/HTBT; 03/HTBT, issued together with the Finance
Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the
implementation of the a number of articles of the Law on Tax Administration and
the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the
implementation of a number of articles of the Law on Tax Administration.
1. Form No. 01A/TNDN:
- At Item (10):
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is now amended as: “Turnover
actually earned in the period”
- At Item (11):
Already printed” “Expenses
arising in the period”
is now amended as: “Expenses
having actually arisen in the period”
2. Form No. 01B/TNDN:
- At Item (10):
Already printed: “Turnover
earned in the period”
is now amended as:
“Turnover actually earned in the period”
- At Item (11):
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is now amended: “Actual turnover
calculated according the common tax rate”
3. Form No. 03-2/TNDN:
- In Part I:
Already printed: “I. Plan on
carrying foward losses arising in previous tax-calculation periods and this
period”
is now read: “I. Plan on carrying
foward losses arising in previous tax-asessment periods and registration of
plan on carrying foward losses arising in this period (if any);”
4. Form No. 03-4B/TNDN:
At Item 4 of Part B:
Already printed:
“4.3. Business income tax
calculated according to the general tax rate (28%)
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4.4. Business income tax
difference
(4.4 = 4.3 - 4.2)”
is now ammended:
“4.1. Business income tax
calculated according to the general tax rate (28%)
4.2. Business income tax
calculated according to the preferential tax rate
4.3. Business income tax
difference
(4.3 = 4.1 - 4.2)”
5. Form No. 03-4H/TNDN:
At Item 3 of Part B:
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is now amended : 3.1; 3.2; 3.3;
3.4; 3.5.
6. Form No. 01-2/TTDB:
- At Item 9 of Part I:
Already printed: “Special
consumption tax to be credited in this period”
is now amended: “Special
consumption tax already credited in previous periods”
- At Item 10 of Part I:
Already printed: “Special
consumption tax amounts not yet credited”
is now amended: “Special
consumption tax amounts not yet credited up to this period.”
7. Form No. 01-1A/TNCN
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The ordinal number of items
already printed as: (…) 1.6.; 1.6.; 1.7.; 1.8.
is now amended: (…) 1.6.; 1.7.;
1.8.; 1.9.
- At Item: Contents of tax
exemption and reduction:
+ Already printed: “3. Contents
of tax exemption and reduction”
is now amended: “4. Contents of
tax exemption and reduction”
+ The ordinal number of items
already printed as: 3.1.; 3.2.
is now amended: 4.1.; 4.2.
- At the item: Information on
income-generating transactions related to the application of the Agreement
+ Already printed: “4.
Information on income-generating transactions related to the application of the
Agreement”
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+ The ordinal number of items
already printed as: 4.1.; 4.2; 4.3.
is now amended: 5.1.; 5.2.; 5.3.
+ The ordinal number of enclosed
documents already printed as i/ thru vi/ is now replaced by em rule (-).
8. Form No. 01-1B/TNCN:
At Point 5.3. Enclosed
documents, the ordinal number of enclosed documents already printed in Roman
numerals from i/ to iii/ is now replaced by em rule (-).
9. Form No. 01-1C/TNCN:
At Point 4.3. Enclosed
documents, the ordinal number of enclosed documents already printed as i/ thru
ii/ is now replaced by em rule (-).
10. Form No. 06A/TNCN:
At Section 2, Part I:
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is now amended: (…) d; e.
11. Form No. 01/MBAI:
- The ordinal number of items
already printed as: (…) 10; 10; 11; 12
is now amended: (…) 10; 11; 12;
13.
- At line 1, column 3 of the
declaration table: Already printed as “Registered capital”
is now amended: “Registered
capital or 01 month’s income”
12. Form No. 04/SDNN:
- The ordinal number of items
already printed as: 1; 2; 3; 4; 5; 3; 4; 5; 6; 6.1; 6.2; 7; 8; 9.
is now amended: 1; 2; 3; 4; 5;
6; 7; 8; 9; 9.1; 9.2; 10; 11; 12.
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is now amended: “10. Payable
amount in the first period. ([10]) = [8] x 50% + [9.1] - [9.2])”
- Already printed: “8. Payable
amount in the second period: ([8]) = [5] x 50% + tax debts of previous
periods)”
is now amended: “11. Payable
amount in the second period: ([11] = [8] x 50% + tax debts of previous
periods)”
13. Form No. 03-6A/TNDN:
At Point 3.3. Enclosed
documents:
- The ordinal number of enclosed
documents already printed in Roman numerals from i/ to v/ is now replaced by em
rule (-).
- Already printed: “Copies of
the business registration and/or tax registration certificate granted by the
country of residence, for business organizations.”
is now amended: “Copies of
business registration certificate and/or tax registration certificate granted
by the country of residence, for business organizations.”
14. Form No. 03-6B/TNDN:
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- The ordinal number of enclosed
documents already printed in Roman numerals from i/ to viii/ is now replaced by
em rule (-).
- Already printed: “Copies of
the business registration and/or tax registration certificate granted by the
country of residence, for business organizations.”
is now amended: “Copies of
business registration certificate and/or tax registration certificate granted
by the country of residence, for business organizations.”
- Already printed: “Copies of
the business registration and/or practice permit granted by Vietnamese
agencies.”
is now amendedread: “Copies of
the business registration certificate and/or practice permit granted by
Vietnamese agencies.”
15. Form No. 01-1A/NTNN:
- At Section 3. Income payers
The ordinal number of items
already printed as: 1; 2; 4; 5
is now amended: 3.1; 3.2; 3.3;
3.4.
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16. Form No. 01-1B/NTNN:
At Section 4. Information on
income-generating transactions related to the Agreement:
+ The ordinal number of items
already printed as: 3.1; 3.2; 3.3.
is now amended: 4.1; 4.2; 4.3.
+ The ordinal number of enclosed
documents already printed in Roman numerals from i/ to v/ is now replaced by em
rule (-).
17. Form No. 01-1C/TNCN (Notice
on aplication of tax exemption and reduction under the Agreement for
organizations and individuals being foreign residents having incomes from
business activities, dividends, loan interests, royalties, property transfer
and other incomes and not complying with Vietnamese accounting regimes) (page
111 for forms):
- The code of form already
printed as: Form No. 01-1C/TNCN
is now amended: Form No.
01-1C/NTNN
- At Section 2. Authorized
representation:
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is now amended: (…) 2.4; 2.5.
- At Point 5.3. Enclosed
documents:
+ The ordinal number of enclosed
documents already printed in Roman numerals from i/ to v/ is now replaced by em
rule (-).
+ Already printed: “Copies of
business registration and tax registration certificates granted by the country
of residence, for business organizations.”
is now amended “Copies of
business registration certificate and tax registration certificate granted by
the country of residence, for business organization.”
18. Form No. 01/CUOC
Already printed: “15. The total
amount of freight tax payable arising in the period (according to invoices):……
16. The deductible amount [(16)
= (15) x 1%]: ……
17. The deficit or surplus of
tax payable amount in the previous period: ………
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17.2. The deficit tax payable
amount in the previous month: …..
18. The tax payable amount in
this period [(18) = (15)-(16)-(17)]: …….”
is now amended:
“14. The total amount of freight
tax payable arising in the period (according to invoices):……
15. The deductible amount [(15)
= (14) x 1%]: ……
16. The deficit or surplus of
tax payable amount in the previous period: ………
16.1. The surplus of tax payable
amount in the previous month: ………
16.2. The deficit of tax payable
amount in the previous month: …..
17. The tax payable amount in
this period [(17) = (14)-(15)-(16)]: …….”
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At Point 4.2. Enclosed
documents:
The ordinal number of enclosed
documents already printed in Arabic numerals from 1/ to 4/ is now replaced by
em rule (-).
20. Form No. 03/HTBT:
At Point 4.2. Enclosed
documents:
The ordinal number of enclosed
documents already printed in Arabic numerals from 1/ to 2/ is now replaced by
em rule (-).
Article 2.- This Decision
takes effect from the date of its signing.
The General Director of
General Department of Taxation, the Director of the Finance Ministry’s Office,
heads of units under the Finance Ministry and concerned units shall implement
this Decision.
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