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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. 693/QD-BTC
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Hanoi, April
05, 2013
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DECISION
ON ANNOUNCEMENT ON TAX ADMINISTRATIVE PROCEDURES WITHIN STATE
MANAGEMENT SCOPE AND FUNCTION OF THE MINISTRY OF FINANCE
THE MINISTER OF FINANCE
Pursuant to the Government’s
Decree No. 118/2008/ND-CP dated November 27, 2008 defining the functions,
tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s
Decree No. 63/2010/ND-CP dated June 08, 2010 on controlling administrative
procedures;
At the proposal of the Chief of
Ministerial office, General director of the General Department of Taxation
DECIDES:
Article 1. To announce together
with this Decision 43 tax administrative procedures within state management
scope and function of the Ministry of Finance including:
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- 10 administrative procedures
amending and supplementing, replacing administrative procedures already
announced at the Decision No. 2151/QD-BTC dated 30/8/2012; Decision No.
1650/QD-BTC of the Ministry of Finance dated 12/7/2011; Decision No.
1008/QD-BTC dated 5/5/2011 and Decision No. 1902/QD-BTC dated 10/8/2009 under tax
field (Annex 2).
- 02 administrative procedures that
are annulled (Annex 3).
Article 2. This Decision takes
effect on the day of its signing.
Article 3. The Chief of
Ministerial office, General director of the General Department of Taxation,
Director of the Informatic and Financial Statistic Department and heads
of relevant units shall implement this Decision.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
ANNEX NO. 1
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No.
NAME
OF ADMINISTRATIVE PROCEDURES
FORM
OF AMENDING
Sector,
field
The
implementing agencies
I
Level of taxation department
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1
Declaring the resource tax
provisionally counted for crude oil applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees and other revenues
of the State budget
Taxation
Departments
2
Declaring the resource tax
finalization for crude oil applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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3
Declaring the special tax for crude
oil applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
4
Declaring additional levies provisionally
counted for interest oil according to each time of warehousing for sale
applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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5
Declaring EIT provisionally counted
according to each time of warehousing for sale applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
6
Declaring additional levies
provisionally counted for interest oil from residual levy of the oil part
left over applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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7
Declaring the additional levy
finalization upon prices of crude oil have increasing changes applicable to
Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
8
Declaring EIT provisionally counted
for income from residual levy of the oil part left over applicable to
Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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9
Declaring the EIT finalization
applicable to Vietsopetro
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
10
Notifying on issuance
of receipt for collection of charges, fees that are ordered for printing by
agencies collecting charges and fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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11
Notifying on changing form or
content of receipts
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
12
Report on issuing receipt for
collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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13
Notifying of mandating to make
receipts for collection of charges, fees
Updating
new one
Management on taxes, charges, fees and
other revenues of the State budget
Taxation
Departments
14
Notifying on the expired time or
termination of mandating in making receipts for collection of
charges, fees
Updating
new one
Management on taxes, charges, fees and
other revenues of the State budget
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15
Report on using receipts for
collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
16
Report about acceptance to print
receipts and supply status of the self-printing softwares
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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17
Notifying about cancelling receipts
for collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
18
Notifying about result of
cancelling receipts for collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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19
Notifying about selection of plan
enjoying EIT incentives for enterprises enjoying EIT incentives because they
meet concessional conditions about export rate but terminated incentives
under the WTO’s commitments
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
20
Re-notifying about selection of plan
enjoying EIT incentives for enterprises enjoying EIT incentives because they
meet concessional conditions about export rate but terminated incentives
under the WTO’s commitments
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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III
Level of Taxation Sub-Department
21
Notifying about issuance of receipt
for collection of charges, fees that are ordered for printing by agencies
collecting charges and fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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22
Notifying on changing form or
content of receipts
Updating
new one
Management on taxes, charges, fees and
other revenues of the State budget
Taxation
Sub-Departments
23
Report on issuing receipt for
collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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24
Notifying about mandating to make
receipts for collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Sub-Departments
25
Notifying on the expired time or termination
of mandating in making receipts for collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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26
Report on using receipts for collection
of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Sub-Departments
27
Report about acceptance to print
receipts and supply status of the self-printing softwares
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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28
Notifying about cancelling receipts
for collection of charges, fees
Updating
new one
Management on taxes, charges, fees and
other revenues of the State budget
Taxation
Sub-Departments
29
Notifying about result of
cancelling receipts for collection of charges, fees
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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30
Notifying about selection of plan
enjoying EIT incentives for enterprises enjoying EIT incentives because they
meet concessional conditions about export rate but terminated incentives
under the WTO’s commitments
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Sub-Departments
31
Re-notifying about selection of
plan enjoying EIT incentives for enterprises enjoying EIT incentives because they
meet concessional conditions about export rate but terminated incentives
under the WTO’s commitments
Updating
new one
Management on taxes, charges, fees
and other revenues of the State budget
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ANNEX NO. 2
THE AMENDING, SUPPLEMENTING OR
REPLACING ADMINISTRATIVE PROCEDURES WITHIN THE STATE MANAGEMENT SCOPE OF THE
MINISTRY OF FINANCE
(Promulgated together with the Decision No. 639/QD-BTC dated
April 05, 2013 of the Ministry of Finance)
No.
NAME
OF ADMINISTRATIVE PROCEDURES
Sector,
field
The
amended content
The
implementing agencies
Note
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The amending and supplementing
administrative procedures
I
Level of Taxation Departments
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1
Notifying about issuance of receipt
for collection of charges, fees that are printed by agencies collecting
charges and fees (B-BTC-115224-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To combine 2 procedures 161 and
162 in the list part promulgated together with Decision No. 1902/QD-BTC dated
10/8/2009
- To amend name of administrative
procedure
- To clarify that form of notice on
issuance of receipts is the form 04b
Taxation
Departments
To amend
administrative procedures 161 and 162 in the list part promulgated together
with Decision No. 1902/QD-BTC dated 10/8/2009
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To provide explanations on the lost
assets and goods due to natural disasters, epidemics, fire that are counted into
expenses allowed deducting when calculating EIT (B-BTC-172003-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally
agencies confirming in the written confirmation about places happening
natural disasters, epidemics, fire
Taxation
Departments
To
amend administrative procedure No. 1 in the list part promulgated together
with Decision No. 1008/QD-BTC dated 5/5/2011
3
To notify the main norms of key products
of enterprises (B- BTC-172010-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally that
the time limit of filing notice will be within “03 months at the begin of
year or 03 months after beginning production and business”
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To
amend administrative procedure No. 5 in the list part promulgated together
with Decision No. 1008/QD-BTC dated 5/5/2011
4
To declare and pay tax for the production
and business operation of goods and services abroad
Management
on taxes, charges, fees and other revenues of the State budget
- To amend name of administrative
procedure
- To cancel provision which the originals
are required to produce when declaring tax
- To cancel provisions which it is
required to have confirmation of the tax or financial agencies in
financial statement at the invested countries (if countries, territories
where receiving investment have independant audit organizations) or
confirmation of competent agencies in countries, territories where receiving
investment.
Taxation
Departments
To
amend administrative procedure No. 3 in the list part promulgated together with
Decision No. 1650/QD-BTC dated 12/7/2011
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To declare environmental protection
tax applicable to organizations; households and individuals
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally
provision about components of documents attached to the declaration of
environmental protection tax in case where organizations, individuals self
produce packing for packed goods.
- To supplement form of the list
table for invoices selling wrapping according to the form No. 03/TBVMT
Taxation
Departments
To
amend administrative procedure No. 36 in the list part promulgated together
with Decision No. 2151/QD-BTC dated 30/8/2012
II
Level of Taxation
Sub-Departments
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6
Notifying about issuance of receipt
for collection of charges, fees that are printed by agencies collecting
charges and fees (B-BTC-112485-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To amend name of administrative
procedure
- To clarify that form of notice on
issuance of receipts is the form 04b
Taxation
Sub-Departments
To
amend administrative procedure No. 147 in the list part promulgated together
with Decision No. 1902/QD-BTC dated 10/8/2009
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To provide explanations on the lost
assets and goods due to natural disasters, epidemics, fire that are counted
into expenses allowed deducting when calculating EIT (B-BTC-172043-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally
agencies confirming in the written confirmation about places happening
natural disasters, epidemics, fire
Taxation
Sub-Departments
To
amend administrative procedure No. 11 in the list part promulgated together with
Decision No. 1008/QD-BTC dated 5/5/2011
8
To notify the main norms of key
products of enterprises (B- B-BTC-172048-TT)
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally that the
time limit of filing the notice will be within “03
months at the begin of year or 03 months after beginning production and
business”
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To
amend administrative procedure No. 5 in the list part promulgated together
with Decision No. 1008/QD-BTC dated 5/5/2011
9
To declare and pay tax for the
production and business operation of goods and services abroad
Management
on taxes, charges, fees and other revenues of the State budget
- To amend name of administrative
procedure
- To cancel provision which the
originals are required to produce when declaring tax
- To cancel provisions which it is
required to have confirmation of the tax or financial agencies in financial
statement at the invested countries (if countries, territories where
receiving investment have independant audit organizations) or confirmation of
competent agencies in countries, territories where receiving investment.
Taxation
Sub-Departments
To
amend administrative procedure No. 3 in the list part promulgated together
with Decision No. 1650/QD-BTC dated 12/7/2011
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To declare environmental protection
tax applicable to organizations; households and individuals
Management
on taxes, charges, fees and other revenues of the State budget
- To supplement additionally
provision about components of documents attached to the declaration of
environmental protection tax in case where organizations, individuals self
produce packing for packed goods.
- To supplement form of the list
table for invoices selling wrapping according to the form No. 03/TBVMT
Taxation
Sub-Departments
To
amend administrative procedure No. 32 in the list part promulgated together
with Decision No. 2151/QD-BTC dated 30/8/2012
ANNEX NO. 3
THE ANNULLED ADMINISTRATIVE
PROCEDURES WITHIN THE STATE MANAGEMENT SCOPE OF THE MINISTRY OF FINANCE
(Promulgated together with the Decision No. 639/QD-BTC dated
April 05, 2013 of the Ministry of Finance)
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NAME
OF ADMINISTRATIVE PROCEDURES
Field
The
implementing agencies
Note
I
Level of Taxation
Departments
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Notifying about temporary stopping
of fixed assets used for production and business due to production depended on
crops or temporary stopping for repair, movement of location, or periodical
maintenance (B-BTC-172009-TT)
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Departments
To annul
administrative procedure No. 4 in the list part promulgated together with
Decision No. 1008/QD-BTC dated 5/5/2011
II
Level of Taxation
Sub-Departments
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Notifying about temporary stopping of
fixed assets used for production and business due to production depended on
crops or temporary stopping for repair, movement of location, or periodical
maintenance (B-BTC-172047-TT)
Management on taxes, charges, fees
and other revenues of the State budget
Taxation
Sub-Departments
To
annul administrative procedure No. 14 in the list part promulgated together
with Decision No. 1008/QD-BTC dated 5/5/2011