THE MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
No. 119/2003/TT-BTC
|
Hanoi, December 12, 2003
|
CIRCULAR
GUIDING THE
IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 149/2003/ND-CP OF DECEMBER 4,
2003 WHICH DETAILS THE IMPLEMEN-TATION OF THE SPECIAL CONSUMPTION TAX LAW AND
THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE SPECIAL
CONSUMPTION TAX LAW
Pursuant
to May 20, 1998 Special Consumption Tax Law No. 05/1998/QH10;
Pursuant to June 17, 2003 Law No. 08/2003/QH11 Amending and Supplementing a
Number of Articles of the Special Consumption Tax Law;
Pursuant to the Government’s Decree No. 149/2003/ND-CP of December 4, 2003
detailing the implementation of the Special Consumption Tax Law and the Law
Amending and Supplementing a Number of Articles of the Special Consumption Tax
Law;
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,
The Ministry of Finance hereby guides the implementation as follows:
A. SCOPE OF APPLICATION OF SPECIAL CONSUMPTION TAX (SCT)
I. SCT-LIABLE OBJECTS AND SCT PAYERS
1.
SCT-liable objects:
SCT-liable
objects prescribed in Article 1 of the Government’s Decree No. 149/2003/ND-CP
of December 4, 2003 are the following goods and services, except for cases
where goods are not subject to SCT prescribed in Section II, Part A of this
Circular.
1.1.
Goods:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/
Liquors;
c/
Beer;
d/
Under-24 seat cars;
e/
Gasoline of various kinds, naphtha, reformade components and other components
for mixing gasoline;
f/
Air conditioners of a capacity of 90,000 BTU or under;
g/
Playing cards;
h/
Votive gilt paper, votive objects.
1.2.
Services:
a/
Dancing halls, massage parlors, karaoke bars;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
c/
Entertainment with bet tickets;
d/
Golf business: sale of golf club membership cards, golf playing tickets;
e/
Lottery business.
2.
SCT payers:
SCT
payers prescribed in Article 2 of the Government’s Decree No. 149/2003/ND-CP of
December 4, 2003 include organizations and individuals (referred collectively
to as establishments) that produce and/or import goods or provide services,
which are subject to SCT.
-
Organizations producing and/or importing goods or providing services include:
+
Business organizations set up and registering their business under the
Enterprise Law, the State Enterprise Law and the Cooperatives Law;
+
Economic organizations of political organizations, socio-political organizations,
social organizations, socio-professional organizations, people’s armed force
units, non-business organizations and other organizations;
+
Foreign-invested enterprises and foreign parties to business cooperation under
the Law on Foreign Investment in Vietnam; foreign companies and organizations
conducting business activities in Vietnam not under the Law on Foreign
Investment in Vietnam;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
II. CASES WHERE GOODS ARE NOT SUBJECT TO SCT:
1.
Goods, including those sold to, or processed for, export-processing
enterprises, which are directly exported to foreign countries by production
and/or processing establishments.
Establishments
that have goods not subject to SCT prescribed at this Point must have dossiers
proving that their goods have been actually exported, concretely as follows:
-
Goods sale contracts or contracts on processing for foreign countries.
-
Invoices on export goods sale, goods delivery or payment of processing
remuneration.
-
Export goods declarations with the customs offices’ certification that goods
have been exported.
-
Via-bank payment vouchers.
Establishments
producing goods subject to SCT that conduct temporary export for re-import
under the permits for temporary export for re-import, during the grace period
under the prescribed regime when conducting re-import, shall not have to pay
SCT, but when selling such goods, they shall have to pay SCT.
2.
Goods which are sold or consigned by production establishments to export
business establishments for export under economic contracts.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
Contracts on purchase/sale of goods for export or export consignment contracts
for cases of export consignment between production establishments and export
business establishments.
-
Invoices on goods sale or export consignment goods delivery.
-
Records of (whole or partial) liquidation of contracts on sale of goods for
export, records of liquidation of export consignment contracts clearly stating
the following contents:
Names,
quantities, categories and items of goods as well as sale prices of actually
exported goods; payment modes; money amounts as well as serial numbers and
dates of vouchers on via-bank payment of export goods by foreign purchasers to
exporting establishments; money amounts as well as serial numbers and dates of
payment vouchers between production establishments and exporting establishments
or export consignees; serial numbers and dates of export contracts and customs
declarations for export goods.
For
goods which are purchased or accepted for consigned export by exporting
establishments, and not exported but consumed in the country, the export
business establishments must declare and pay SCT on such goods when selling
them to domestic business establishments.
3.
Goods which are brought to foreign countries for sale at overseas
exhibitions-cum-fairs.
Establishments
that have goods brought overseas for sale at exhibitions-cum- fairs must fully
go through the following procedures:
-
A written invitation or written registration for participation in overseas
exhibitions-cum-fairs.
-
Export goods declarations with the customs offices’ certification of the
already exported goods.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
Vouchers on payment for goods to be sold at exhibitions-cum-fairs, in cases
where goods are sold with cash collection, such must be declared with the
customs offices and there must be vouchers on remittances of money into banks
under the current regulations.
4.
Goods which are imported in the following cases:
-
Humanitarian aid or non-refundable aid goods;
-
Foreign organizations’ or individuals’ gifts for State agencies, political
organizations, socio-political organizations, social organizations,
socio-professional organizations and/or people’s armed force units. Such gifts
shall be determined within the limits prescribed by the Government or the
Finance Ministry;
-
Belongings of foreign organizations and/or individuals, that enjoy the
diplomatic privileges and immunities prescribed by the Vietnamese Government in
accordance with the international treaties which Vietnam has signed or acceded
to;
-
Personal effects within the duty-free luggage limits prescribed for Vietnamese
individuals and foreigners on exit or entry through the Vietnamese border
gates;
5.
Goods which are transshipped, transited or transported through Vietnamese
territory in the following forms:
-
Goods transported directly from the exporting countries to the importing
countries without arriving at the Vietnamese border gates;
-
Goods transported from the exporting countries to the importing countries,
arriving at the Vietnamese border gates but without going through the
procedures for import into Vietnam and without going the through the procedures
for export from Vietnam;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
Goods transited and/or transported through Vietnam’s border gates and/or
borders on the basis of the agreements signed between the two governments or
between branches or localities, as permitted by the Prime Minister;
6.
For goods temporarily imported for re-export, which have been actually
re-exported during the period when the import tax is not paid according to the
prescribed regime, SCT must not be paid for the volumes of actually re-exported
goods.
7.
Goods temporarily imported for participation in fairs or exhibitions, which
have been actually re-exported during the period when import tax is not paid
according to the prescribed regime.
At
the end of fairs or exhibitions, if organizations or individuals fail to
re-export the temporarily imported goods, they must declare and pay SCT; if
they are detected through inspection as having not made such declaration, they
shall, apart from having SCT retrospectively collected, be sanctioned according
to law provisions.
8.
Goods imported from foreign countries into export-processing zones and/or
export-processing enterprises.
The
dossiers, order and competence for non-collection of SCT for cases prescribed
at Points 4, 5, 6, 7 and 8 mentioned above shall comply with the regulations on
import tax non-collection and exemption under the provisions of the Law on
Import Tax and Export Tax.
9.
Goods imported for sale at duty-free shops at international seaports and/or
airports or sold to subjects entitled to duty-free goods purchase regime under
the Government’s regulations.
The
procedures and dossiers for SCT non-collection and settlement in this case
shall be the same as those prescribed for import tax exemption consideration.
In
cases where import goods are not subject to SCT as prescribed at Points 4, 5,
6, 7, and 8 above, if their use purposes are changed as compared to those when
such goods are imported, within 3 days after the use purposes are changed, the
import goods owners must declare such with the customs offices where the import
procedures have been carried out for the goods lots in order to fully pay SCT.
The procedures for SCT collection in this case shall be the same as those
prescribed for import tax.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
SCT
calculation bases are the tax calculation prices of taxable goods or services
and the tax rates.
Payable
SCT = SCT calculation prices x SCT rates
I. SCT CALCULATION PRICES
SCT
calculation prices of goods or services are specified as follows:
1.
For home-made goods: SCT calculation prices shall be the sale prices set by the
production establishments exclusive of SCT and value added tax (VAT), and
specified as follows:
SCT
Sans-VAT sale prices
calculation = ———————————
prices 1 + SCT rates
The
sans-VAT sale prices shall be determined according to the provisions of the VAT
Law.
In
cases where establishments producing SCT-liable goods sell goods via their
branches, shops or affiliates, the prices serving as bases for SCT calculation
shall be the sans-VAT sale prices set by such branches, shops or affiliates. For
production establishments that sell goods via commission-enjoying sale agents,
the prices serving as bases for determining SCT calculation prices shall be the
sans-VAT sale prices, not yet excluding commissions, set by such production
establishments.
-
For bottled liquors, bottled beers and canned beers, which are sold at the
prices inclusive of the value of empty bottles and empty cans, the SCT
calculation prices shall be determined as follows:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
In
which:
+
The value of empty bottles is the sans-VAT purchase prices of empty bottles or
the cost prices if the establishments produce the bottles by themselves.
+
The value of empty cans shall be: VND 3,800/liter of canned beer.
Example
1: For bottled beers which are sold at the prices inclusive of the value of the
empty bottles (empty bottled are not exchanged): The sans-VAT sale price of 1
liter of Sai Gon 330ml-bottled beer is VND 20,000, the value of empty bottles
for one liter of beer at the sans-VAT purchase prices is VND 4,000, the SCT
rate of bottled beer is 75%, then:
SCT
calculation VND 20,000 – VND 4,000
price of one = —————————————
liter of beer 1 + 75%
VND
16,000
= ————————————
1.75
= VND 9,143
Example
2: For canned beers: The sans-VAT sale price of one liter of Sai Gon canned
beer is VND 16,000, the to be-excluded value of empty cans of one liter of beer
is VND 3,800, the SCT rate of canned beer is 75%, then:
SCT
calculation VND 16,000 – VND 3,800
price of one = ————————————
liter of canned beer 1 + 75%
VND 12,200
= ——————————
1.75
=
VND 6,971
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Example
3: The sans-VAT sale price by mode of exchange of empty bottles of one case of Hanoi bottled beer is VND 120,000/case, then:
SCT
calculation VND 120,000
price of one = ——————— = VND 68,571
case of beer 1 + 75%
Example
4: For draught beer: The sans-VAT sale price set by the beer-producing
establishment is VND 3,000/liter of draught beer, the tax rate of draught beer
is 30%, then:
SCT
calculation VND 3,000
price of one liter = ——————— = VND 2,308/liter
of draught beer 1 + 30%
-
For SCT-liable goods which are sold via trade business establishments, the
prices serving as bases for SCT calculation shall be the sans-VAT sale prices
set by production establishments, which, however, must not be 10% lower than
the average sale prices set by the trade business establishments.
In
cases where the sale prices set by production establishments are 10% lower than
the sale prices set by the trade business establishments, the SCT calculation
prices shall be the prices set by the tax agencies under the provisions at
Point 8e, Part D of this Circular.
2.
For import goods: The SCT calculation prices of import goods subject to SCT
shall be determined as follows:
SCT
calculation prices = Import tax calculation prices + Import tax
The
import tax calculation prices shall be determined according to the provisions
of the Law on Import Tax and Export Tax. In cases where import goods are
eligible for import tax exemption or reduction, the import tax shall be
included in the SCT calculation prices according to the payable import tax
amounts.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
4.
For goods sold by mode of installment payment: The SCT calculation prices shall
be the sale prices exclusive of SCT and VAT of such goods sold by mode of
lump-sum payment, excluding the interest amounts paid in installment).
5.
Tax calculation prices for SCT-liable services shall be the service provision
prices exclusive of VAT and SCT, set by business establishments, and be
determined as follows:
SCT
Sans-VAT service prices
calculation = ———————————
prices 1 + SCT rates
For
example: Sans-VAT turnover earned in the period by the establishments from
dancing halls is VND 30,000,000.
SCT
VND 30,000,000
calculation = ———————— = VND 23,076,923
price 1 + 30%
The
sans-VAT service prices serving as bases for determining the SCT calculation
prices for a number of services are prescribed as follows:
-
For dancing hall business, they shall be the sans-VAT prices of business
activities at dancing halls.
-
For massage services, they shall be the sans-VAT turnover from massage
services, including steam bath and sauna services.
-
For golf business, they shall be the sans-VAT actual turnover from the sale of
membership cards, golf playing tickets, including golf playing charges paid by
club members and deposits (if any). In cases where deposits are returned to
depositors, the establishments shall be reimbursed the paid tax amounts by
deducting them from the payable amounts of the subsequent period, if
establishments cannot deduct them, they shall have the tax reimbursed according
to regulations. For golf business establishments that deal in other kinds of
goods and/or services not on the list of those subject to SCT, such goods and
services shall not be subject to SCT.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
For casino and jackpot games, they shall be the sans-VAT sale turnover,
excluding the paid prize money, or the money amounts (exclusive of VAT) gained
from the pre-game exchanges for players at exchange counters, playing tables or
playing machines minus the exchange amounts paid back to players.
-
For entertainment with bet tickets, they shall be the turnover from the sale of
bet tickets minus the prize money amounts paid to winning players (sans-VAT
prices), excluding the turnover from the sale of tickets for watching
entertainment games with bet tickets.
-
For lottery services, they shall be the lottery ticket prices exclusive of VAT.
-
The SCT calculation prices of SCT-liable goods or services used for sale
promotion, exchange, internal consumption, gift or donation shall be the SCT
calculation prices of goods or services of the same or equivalent kinds at the
time such activities are conducted.
The
SCT calculation prices of home-made goods or services, which are subject to
SCT, shall include the additional levies outside the sale prices of goods or
services (if any) enjoyed by the establishments.
In
cases where tax payers have goods/service sale turnovers in foreign currencies,
they must convert such foreign currency amounts into Vietnam dong at the
inter-bank average exchange rates announced by Vietnam State Bank at the time
such turnovers are generated to determine the tax calculation prices.
II. SCT RATES
Under
the provisions of Article 6 of the Government’s Decree No. 149/2003/ND-CP,
applicable SCT rates are as follows:
SPECIAL CONSUMPTION TARIFF
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Goods and services
Tax rate (%)
I
GOODS
1
Cigarettes,
cigars
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
65
b/
Filter cigarettes produced mainly from domestic raw materials
45
c/
Non-filter cigarettes
25
2
Liquors
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/
Of 40% proof or higher
75
b/
Of between 20% and under 40% proof
30
c/
Of under 20% proof, fruitwines
20
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
d/
Medicated liquors
15
3
Beer
a/
Bottled beer, canned beer, fresh beer
75
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
30
4
Cars
a/
Cars of 5 seats or under
80
b/
Cars of between 6 and 15 seats
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
c/
Cars of between 16 and under 24 seats
25
5
Gasoline
of various kinds, naphtha, reformade components and other components for
mixing gasoline
10
6
Air
conditioners of a capacity of 90,000 BTU or under
15
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Playing
cards
40
8
Votive
gilt paper, votive objects
70
II
SERVICES
1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
30
2
Casino,
jackpot games
25
3
Entertainment
with bet tickets
25
4
Golf
business; sale of membership cards, golf playing tickets
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
Lottery
business
15
SCT
rates shall apply regardless of whether goods are imported or home-made.
The
application of SCT rates to a number of goods and services in the Tariff is
specified as follows:
1.
Filter cigarettes produced mainly from imported raw materials subject to the
tax rate of 65% are those produced with the volume of imported shred tobacco
raw materials accounting for 51% or more of the total volume of shred tobacco
raw materials used therefor.
2.
For medicated liquors, the tax rate of 15% shall apply irrespective of their
alcoholic strength. Medicated liquor production establishments must obtain
medicated liquor production permits and certificates of registration of the
names, trademarks, labels and quality of their medicated liquor products,
issued by medical agencies or competent agencies. Import medicated liquors must
be certified by medical agencies or competent agencies. If failing to obtain
all the above-prescribed papers, the production/business establishments must
pay the special consumption tax at the rates set for liquors of the
corresponding alcoholic strength.
3.
Votive objects subject to the SCT rate of 70% shall not include those being
children toys and those used for decoration.
4.
SCT rates applicable to fresh beer and draught beer: The bases for determining
whether they are fresh beer or draught beer shall be technological processes,
production equipment, investment projects’ econo-technical studies or
investors’ production/business plans. Beer production establishments must
register names and quality standards of products suitable to the
product-manufacturing technological processes according to the provisions of
Article 9 of the SCT Law. In cases where they fail to register the product
names and fail to acquire enough documents proving or distinguishing whether
the turned-out and sold products are fresh beer or draught beer, the SCT rate
of 75% shall apply.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
I. TAX REGISTRATION, DECLARATION AND PAYMENT AS WELL AS
USE OF INVOICES AND VOUCHERS
1.
Tax registration:
SCT
registration is specified as follows:
a/
Establishments producing goods and/or providing services, which are subject to
SCT, including their dependent units, branches and shops, must make tax
registration with the tax agencies of the localities where they conduct
production/business activities under the guidance on tax declaration and
registration as well as registration of tax payers’ numeral codes.
For
establishments that have just started their production/business activities, the
time limit for tax registration shall be 10 days as from the date they are
granted the business registration certificates.
In
case of merger, consolidation, separation, splitting, dissolution, bankruptcy,
change of production/business lines or business cessation, the
production/business establishments must declare such with the tax agencies at
least 5 days before the above-said changes occur.
b/
Establishments that produce SCT-liable goods and use trademarks therefor must
register such trademark specimens with the tax agencies of the localities where
they conduct production/business activities within 5 days after such trademarks
are used. When changing the trademarks, the establishments must declare such
with the tax agencies and register specimens of the new trademarks within 5
days after the trademarks are changed.
Cigarette-manufacturing
establishments, apart from making trademark registration mentioned above, shall
also have to register with the tax agencies the norms of consumption of shred
tobacco raw materials used for production of each type of cigarette, clearly
stating the volume of shred tobacco per product unit and the ratio of the
volume of imported shred tobacco (if any) to the total volume of shred tobacco
used for production of products for use as basis for determining SCT rates.
2.
Tax declaration:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/
Establishments producing goods or providing services, which are subject to SCT,
shall have to make SCT declaration when consuming goods, providing services,
returning processed goods, or making exchange, gift, donation, sale promotion
or internal consumption. Tax declaration must be made monthly and tax
declarations shall be submitted together with lists of goods sale vouchers
(made according to set forms). The deadline for submitting the SCT declarations
shall be the 10th day of the
subsequent month. For example: The establishments shall have to submit tax
declarations of February of 2004 to the tax agencies no later than March 10,
2004.
Particularly
for production establishments with large amounts of payable SCT, apart from
making monthly declaration, they must make SCT payment declaration once every 5
or 10 days according to the following regulations:
+
Beer-manufacturing establishments with a capacity of up to 20 million
liters/year; cigarette-manufacturing establishments with a capacity of up to 20
million packs/year; car, air-conditioner and liquor production establishments
shall make tax payment declaration once every 10 days.
+
Beer-manufacturing establishments with a capacity of over 20 million
liters/year and cigarette- manufacturing establishments with a capacity of over
20 million packs/year shall make tax declaration once every 5 days.
Periodical
tax declarations shall be submitted to the tax agencies on the dates following
the 5-day or 10-day period. Monthly tax declarations shall be submitted within
the prescribed time limits.
Production
establishments that make periodical 5-day or 10-day tax declarations mentioned
above shall still use monthly tax declarations and additionally inscribed the
time of periodical declaration therein.
For
production establishments that sell goods via their branches, shops, affiliates
and/or commission-enjoying sale agents, or deliver goods for sale consignment,
they shall have to make SCT declaration and payment for all such goods in the
localities where they make tax registration, declaration and payment. Branches,
shops and affiliates, when sending reports to the production establishments,
shall also send one copy thereof to the tax agencies of the localities where
such branches, shops or affiliates sell goods for monitoring.
In
cases where payable SCT is not generated in the month, the production/business
establishments shall still have to make tax declarations and send them to the
tax agencies according to regulations.
For
production establishments that sell goods via their branches and/or affiliates
in other localities (provinces or cities), the declarations shall be made,
based on the production establishments’ goods delivery invoices, and tax shall
be settled according to the actual sale turnovers of such branches and/or
affiliates.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/
Goods-importing establishments must make import goods declarations and submit
them upon each importation together with import tax declaration with the import
tax-collecting agencies.
In
case of entrusted import, the organizations conducting the entrusted import
shall be subject to SCT declaration and payment.
c/
Establishments producing SCT-liable goods items from raw materials which have
already been imposed with SCT, when making SCT declaration at the production
stage, shall be entitled to deduct the SCT amounts already paid for such raw
materials if they can produce lawful vouchers. The deductible SCT amounts for
raw materials shall not exceed the SCT amounts paid for the volumes of raw
materials used for the production of the sold goods.
The
deduction of SCT amounts shall be made together with tax declaration and
payment, the payable tax amounts in this case are determined according to the
following formula:
Payable
SCT SCT amounts already
Payable amounts of goods paid for purchased raw
materials
SCT = ex-warehoused – corresponding to
volumes of goods
amount for consumption ex-warehoused for
consumption
in the period in
the period
For
example:
In
a tax declaration period, the following operations are conducted at
Establishment A:
+
10,000 liters of liquor are imported, SCT amount already paid upon importation
was VND 250 million (based on SCT payment receipts at importation stage).
+
8,000 liters are ex-warehoused for production of 12,000 bottles of liquor.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
+
SCT amount already paid at importation stage for sold 9,000 bottles of liquor
is VND 150 million.
SCT
amount Establishment A shall have to pay in the period is:
VND
350 million – VND 150 million = VND 200 million.
In
cases where the SCT amount already paid for the volumes of raw materials and
materials corresponding to the volumes of products sold in the period cannot be
accurately determined, the previous period’s data may serve as bases for
temporary calculation of deductible SCT amount and the settlement shall be made
according to the actual figures at the end of the month or quarter. In all
cases, the deductible SCT amount shall not exceed SCT amount calculated on the
volume of raw materials according to the products’ econo-technical norms. The
production establishments must register products’ econo-technical norms with
the tax agencies directly managing them.
d/
Establishments that produce and/or deal in different kinds of goods and/or
services subject to SCT at different tax rates must declare and pay SCT at the
rate prescribed for each kind of goods or services; if they cannot determine
the payable tax amount according to each tax rate, they must calculate and pay
tax at the highest rate of the goods produced or the services provided by the
establishments.
e/
For exporting establishments that purchase goods for export but do not export
such goods and sell them in the country, within 5 days after selling the goods,
they must declare and fully pay SCT on behalf of production establishments. SCT
calculation prices in this case shall be the purchase prices paid by the
exporting establishments, if the purchase prices cannot be accurately determined,
the actual sale prices exclusive of SCT and VAT, set by exporting
establishments, shall apply.
3.
Invoices and vouchers:
Establishments
producing and/or importing goods or providing services, which are subject to
SCT, must strictly abide by the accounting, invoice and voucher regimes when
purchasing/selling goods, providing services and/or transporting goods
according to law provisions.
Production
establishments, when selling goods or delivering goods to their branches,
affiliates or agents, must use invoices. In cases where branches and/or
affiliates are based in the same provinces or cities as the production
establishments or goods are transferred to other warehouses, the establishments
may use ex-warehouse-cum-internal transportation bills enclosed with transfer
orders.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
4.
Tax payment:
SCT
shall be remitted into the State budget according to the following regulations:
a/
Establishments producing and/or processing goods or providing services, which
are subject to SCT, must remit SCT into the State budget at the localities
where they conduct goods production/processing or service provision activities.
The
deadline for monthly tax payment shall be the 25th day of the subsequent month.
For
establishments, that have large amounts of payable SCT (as prescribed at Point
2a, Section I, Part C of this Circular) and are subject to 5-day or 10-day
periodical tax declaration, must pay SCT right after making declaration.
For
individuals and households producing goods and/or providing services, which are
subject to SCT, that are based in areas far from the State treasuries, the tax
agencies shall collect tax and remit it into the State budget. The time limit
for the tax agencies to remit money into the State budget shall be within 3
days after such money is collected.
b/
Establishments importing SCT-liable goods must pay SCT upon each importation at
the places of import tax declaration and payment. The time limits for
notification and payment of SCT on import goods shall be the time limits for
the import tax notification and payment.
c/
SCT shall be remitted into the State budget in Vietnam dong.
5.
SCT settlement:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/
Establishments producing goods and/or providing services, which are subject to
SCT, must make annual SCT settlement with the tax agencies. The establishments
must fully declare the criteria on the payable tax amounts, the amounts already
paid, the outstanding amounts or the overpaid amounts by the time of settlement
according to the set tax settlement form and send them to the tax agencies
within the prescribed time limits. The tax settlement year shall be calendar
year; in cases where the business establishments are allowed to apply a type of
financial settlement year other than the calendar year, they shall still have
to make SCT settlement according to the calendar year. The time limits for
production/business establishments to submit the tax settlements to the tax
agencies shall be within 45 days, counting from December 31 of the tax
settlement year.
In
cases where production establishments sell goods via their branches or attached
units in localities other than the places of production, the tax settlement
shall be based on the actual sale turnovers of such branches and units.
Both
processee-establishments and processor-establishments must make SCT settlement
with the tax agencies of the localities where they conduct production/business
activities.
Production/business
establishments must pay the outstanding SCT amounts into the State budget
within 10 days after submitting their tax settlement reports; in case of
overpayment, the overpaid amounts shall be deducted from the payable amounts of
the following period or reimbursed according to regulations.
b/
In cases where production and/or business establishments conduct the merger,
consolidation, separation, splitting, dissolution, bankruptcy, change of
business lines, change of ownership form, assignment, sale, contracting or
lease of State enterprises, they must make tax settlement with the tax agencies
and send the tax settlement reports to the tax agencies within 45 days after
the issuance of the decisions on the above-said changes, and must fully remit
the outstanding tax amounts into the State budget within 10 days after
submitting the settlement reports; in case of overpayment, the overpaid amounts
shall be deducted from the payable tax amounts of the following period or
reimbursed according to regulations.
Production/business
establishments shall have to bear responsibility for the truthfulness and
accuracy of the settlement data, if they make false reports for tax evasion,
they shall be sanctioned according to law provisions.
II. SCT REIMBURSEMENT
Establishments
producing and/or importing goods or providing services, which are subject to
SCT, shall have their paid SCT amounts reimbursed in several cases; the
dossiers, procedures and competence for tax reimbursement are as follows:
1.
For import goods:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
In
cases where temporarily imported goods for which SCT has been already paid and
which are still kept in warehouses or storing yards at the import border gates
and permitted for re-export, tax reimbursement shall also be considered for the
volumes of re-exported goods.
b/
Import goods for which SCT has been already paid as declared but the actual
import volumes are smaller than the declared ones; import goods damaged or lost
with plausible reasons in the course of importation, for which SCT has been
already paid.
c/
For import goods which fail to meet the quality and category requirements under
contracts or import permits (due to foreign goods owners’ faults), are
expertised by competent agencies, certified by foreign goods owners and
permitted for import, the customs offices shall inspect and re-certify the
payable SCT amounts, the overpaid tax amounts (if any) shall be reimbursed and
the outstanding amounts must be fully paid.
In
cases where such goods are permitted for export back to foreign parties, the
paid amounts of SCT on the volumes of goods exported back to foreign parties
shall be reimbursed.
In
cases where goods are returned to foreign parties in the import tax-free period
under the prescribed regime, the customs offices shall check the procedures
therefor and not collect SCT on the volumes of import goods returned to foreign
parties.
d/
Goods temporarily imported for participation in fairs or exhibitions for which
SCT has been already paid, when being re-exported, shall be entitled to tax
reimbursement.
e/
Raw materials imported for production or processing of export goods.
The
total SCT amounts to be reimbursed shall not exceed the SCT amounts already
paid for the raw materials imported for production of export goods.
f/
For import goods which are permitted to be imported by Vietnamese enterprises
that act as forwarding and/or sale agents for foreign parties with prior
registration with the tax-collecting agencies at the importation stage, tax on
the volumes of goods actually exported from Vietnam shall be reimbursed.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2.
Production/business establishments that have overpaid tax amounts in the
tax settlement upon the merger, separation, splitting, dissolution, bankruptcy,
change of ownership form, assignment, sale, contracting or lease of State
enterprises may request the tax agencies to reimburse the overpaid SCT amounts;
the procedures and dossiers therefor are as follows:
+
A written request for the reimbursement of overpaid SCT amounts.
+
The competent authorities’ decisions on the merger, separation, splitting,
dissolution, bankruptcy, change of ownership form, assignment, sale,
contracting or lease of State enterprises.
+
SCT settlement by the time of the merger, separation, splitting, dissolution,
bankruptcy, change of ownership form, assignment, sale, contracting or lease of
State enterprises.
+
A record on SCT settlement examination by the time of the merger, separation,
splitting, dissolution, bankruptcy, change of ownership form, assignment, sale,
contracting or lease of State enterprises.
The
tax reimbursement in these case shall be considered and decided by the
directors of the provincial/municipal Tax Departments of the localities where
the production/business establishments have already made tax registration,
declaration and payment.
3.
Production/business establishments shall be reimbursed the SCT in cases
where they obtain competent agencies’ decisions under law provisions or the
Finance Minister’s decisions requesting the reimbursement of tax to the
establishments.
The
tax agencies shall have to examine the dossiers, determine the tax amounts to
be reimbursed, issue tax reimbursement decisions for cases falling under their
competence prescribed at Point 2 above, and reimburse tax to the tax payers by
making deduction from the payable tax amount of the following period; in cases
where they cannot make deduction, they shall transfer the cases to the finance
bodies for carrying out the reimbursement procedures strictly according to the
Finance Ministry’s regulations.
D. TASKS, POWERS AND RESPONSIBILITIES OF THE TAX AGENCIES
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1.
To guide tax payers in fully observing the regimes of tax registration,
declaration and payment strictly according to the provisions of the tax
legislation.
For
production/business establishments that fail to strictly implement the
regulations on tax registration, declaration and payment, the tax agencies
shall sanction them for tax-related administrative violations according to law
provisions.
2.
To notify the payable tax amounts (to individuals and households producing
goods and/or providing services, which are subject to SCT, that have not fully
complied with the accounting, invoice and voucher regimes), urge tax payers to
pay tax on time. Tax payment notices must be sent to tax payers 3 days before
the dates of tax payment stated in the notices. The deadline for monthly tax
payment shall be the 25th day
of the subsequent month. The notification and determination of the payable tax
amounts and the dates of tax payment shall be made right in the month or at the
beginning of the subsequent month (made according to a set form).
If
past the time limits for tax payment the tax payers fail to pay tax, the tax
agencies shall make the first notices on deferred payment. Such notices shall
state the payable tax amounts and fines for deferred payment according to the
provisions of Clauses 2 and 3, Article 17 of the SCT Law.
The
duration for monthly calculation of fines for deferred tax payment shall count
as from the 26th day of the
subsequent month; the duration for calculation of fines for deferred payment
for import goods and other cases shall be after the dates prescribed for
payment as prescribed by law. If the establishments still fail to pay tax and
fine amounts stated in the notices, the tax agencies may apply or propose
competent agencies to apply measures to handle tax-related administrative
violations prescribed in Clause 4, Article 17 of the SCT Law in order to ensure
the full collection of tax and fine amounts. If the measures of handling
tax-related administrative violations have been applied, the establishments still
fail to fully pay the tax and fine amounts, the tax agencies shall transfer the
dossiers of the cases to competent agencies for handling according to law.
3.
The tax agencies which directly manage production establishments selling goods
for export shall base themselves on the prescribed list to make written notices
in time to the tax agencies which manage the exporting establishments on the
names of units purchasing goods for export as well as names, volumes,
categories and quality of goods purchased for export by the establishments. The
tax agencies that manage the exporting establishments shall have to monitor and
inspect actually exported goods. If the purchased goods are not actually
exported but sold in the country, they shall have to request the exporting
establishments to declare and fully pay the amounts of SCT on such goods.
4.
To examine and inspect the tax declaration, payment and settlement by
production/business establishments, ensuring the strict observance of law
provisions.
5.
To handle tax-related administrative violations and settle tax-related
complaints according to law provisions.
6.
To request tax payers to provide accounting books, invoices, vouchers as well
as other dossiers and documents related to tax calculation and payment; to request
credit institutions, banks as well as other relevant organizations and
individuals to provide documents related to tax calculation and payment.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
8.
The tax agencies shall be entitled to set the payable SCT amounts for tax
payers in the following cases where:
a/
Production/business establishments fail to implement or improperly implement
the invoice and voucher regimes.
For
small-scale production/business individuals and households (referred
collectively to as business households) that fail to effect the purchase and/or
sale of goods and services with full invoices and vouchers, the tax agencies
shall base themselves on the practical production/business situation to
determine the turnovers and the payable tax amounts, and notify such to tax
payers for implementation.
The
set tax amount for each time of payment may serve as basis for stable tax
collection for a duration of 3, 6 or 12 months, depending on each business
line, price fluctuations and business situation of tax payers. The tax agencies
shall have to publicize the turnovers and tax levels fixed for such subjects.
Those households that cease their business activities must declare such with
the tax agencies; if they cease their business activities for the whole month,
they shall not have to pay the fixed tax amounts for such month.
If
small-scale business households, that are subject to payment of tax at set
levels, cease their business activities for the whole month, and shall be
considered for non-collection of tax, they must send requests (made according
to the tax agencies’ forms and guidance), clearly stating the reasons for
business cessation and the number of days of business cessation to the district
tax agencies. The tax agencies shall examine practical situation and settle the
cases according to regime.
For
small-scale business households, each goods item and business line shall be
determined to suit the practical situation in localities according to the
Finance Ministry’s regulations. The provincial/municipal Tax Departments shall
base themselves on households’ business situation to guide the classification
and determination of small-scale households in their respective localities in
order to manage and collect tax according to regulations.
b/
Establishments fail to declare tax or fail to submit tax declarations within
the prescribed time limits even though they were notified and reminded thereof,
or they have submitted tax declarations but falsely declared the bases for
determining the SCT amounts.
c/
Establishments refuse to produce accounting books, invoices, vouchers and
necessary documents related to the SCT calculation.
d/
Establishments conduct business without business registration, without tax
declaration or payment registration, as detected through inspection.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The
tax agencies shall base themselves on the documents related to the
investigation of establishments’ business activities or the tax amounts to be
paid by production/business establishments engaged in the same
production/business lines with equivalent scales to determine the tax amounts
to be paid by each establishment in cases mentioned above.
In
cases where tax payers disagree with the fixed payable tax amounts, they may
lodge complaints to the tax agencies that have fixed the tax or to the
immediate superior tax agencies of the tax agencies that have set the tax.
Pending the settlement, the tax payers shall still have to pay tax at the tax
levels fixed by the tax agencies.
E. SCT REDUCTION AND EXEMPTION
The
procedures, order and competence for consideration of tax exemption or
reduction for cases prescribed in Article 16 of the Government’s Decree No.
149/2003/ND-CP are specified as follows:
1.
Cases entitled to tax exemption or reduction as well as procedures and dossiers
therefor:
a/
Establishments producing goods subject to SCT, that meet with difficulties due
to natural disasters, enemy sabotage or accidents or suffer from losses, shall
be considered for SCT reduction. The tax reduction levels shall be determined
on the basis of the extents of the losses caused by natural disasters, enemy
sabotage or accidents, which, however, shall not exceed the post-compensation
(if any) value of the damaged assets and not exceed 30% of tax amounts to be
paid in the years when damage is caused according to law provisions.
To
be entitled to SCT reduction under the above-said regulations, production
establishments must acquire the following procedural dossiers:
+
An application for SCT reduction, clearly stating the time and cause of damage,
the value of damaged assets, the extents of losses caused by natural disasters,
enemy sabotage or accidents, the payable tax amounts, and the tax amounts
proposed for reduction.
+
A record on determination of the extents and value of the material losses, made
by the competent body and certified by the local administration of the district
or higher level.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
+
A tax settlement and a record on tax settlement examination with the tax
agency.
The
above-said dossiers and documents shall be sent by the establishments to the
tax agencies directly managing them.
The
tax agencies that manage the establishments shall receive the dossiers, examine
documents and send written proposals enclosed with establishments’ dossiers of
application for tax reduction to competent agencies for tax reduction
decisions.
Pending
the tax reduction decisions, the establishments shall still have to declare and
fully pay the tax amounts as prescribed. When the tax reduction decisions are
issued, the to be-reduced tax amounts shall be deducted from the payable tax
amounts of the subsequent period.
In
cases where establishments that produce goods subject to SCT meet with
difficulties due to natural disasters, enemy sabotage or accidents and suffer from
great losses, thus being incapable of conducting production/business activities
and paying tax, they shall be considered for exemption of the SCT amounts which
they must pay but are incapable of paying them. The tax exemption shall be
considered and decided by the Finance Ministry on a case-by-case basis. The
procedures and dossiers of application for SCT exemption in this case shall
comply with the above-said regulations on tax reduction consideration but the
establishments’ incapability of conducting production/business activities and
paying tax should be clearly determined.
b/
Establishments engaged in the assembly and/or manufacture of automobiles shall
be entitled to the reduction of tax rates prescribed in Article 6 of Decree No.
149/2003/ND-CP from January 1, 2004 to the end of December 31, 2006 as follows:
A
70% reduction for 2004, a 50% reduction for 2005 and a 30% reduction for 2006.
From 2007 on, tax shall be paid at the rates prescribed in Article 6 of the
above-said Decree No. 149/2003/ND-CP.
Under
the above-said regulations, the SCT rates to be applied in each year (after tax
is reduced) are as follows:
Criteria
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Tax rate to be
applied in 2005 (%)
Tax rate to be
applied in 2006 (%)
Tax rate to be
applied from 2007 on (%)
-
Cars of 5 seats or under
24
40
56
80
-
Cars of between 6 and 15 seats
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
25
35
50
-
Cars of between 16 and 24 seats
7.5
12.5
17.5
25
For
example:
In 2004, in a tax declaration period, Automobile-Manufacturing Enterprise A is
in the following situation:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
Turnover from cars of between 6 and 15 seats at sans-VAT sale prices is VND 10
billion.
-
Turnover from cars of between 16 and 24 seats at sans-VAT sale prices is VND 5
billion.
The
Establishment must calculate, declare and pay SCT in such period as follows:
Payable
15 10 5
SCT = ——— x 24% + ——— x 15% + ———
x 7.5%
amount 1 + 0.24 1 + 0.15 1
+ 0.075
=
2.9 + 1.3 + 0.35 = VND 4.556 billion.
2.
Competence and order for consideration of tax exemption or reduction:
a/
Competence for consideration of SCT exemption or reduction in cases prescribed
at Point 1.a mentioned above is stipulated as follows:
-
The General Director of Tax shall make consideration and decision for cases
where the to be-exempted or –reduced tax amounts are less than VND 500
million/year.
-
The Finance Minister shall make consideration and decision for cases where the
to be-exempted or –reduced amounts are VND 500 million/year or more.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
-
The provincial/municipal Tax Department or the Tax Sub-Departments, when
receiving SCT exemption or reduction application dossiers sent by
establishments, shall have to examine the dossiers, determine the to
be-exempted or –reduced tax amounts and send written proposals enclosed with
such dossiers to the superior tax agencies within 15 working days after
receiving the complete dossiers; in cases where the provincial/municipal Tax
Departments receive dossiers sent by the Tax Sub-Departments, the time limit
for sending such proposals to the superior tax agencies shall be 10 working
days.
-
The General Department of Tax shall examine, consider and decide on tax
reduction for establishments within 15 working days after receiving the
complete dossiers.
In
cases where establishments are not entitled to tax reduction or their dossiers
are not yet complete as prescribed, within 10 working days, the agencies that
receive tax exemption or reduction application dossiers must make a reply
thereto or notify such to the establishments for supplementation of the
dossiers.
F. HANDLING OF VIOLATIONS AND COMMENDATION
I. HANDLING OF TAX-RELATED VIOLATIONS
1.
For tax payers:
Under
the provisions of the SCT Law, the Law Amending and Supplementing a Number of
Articles of the SCT Law and the Government’s Decree No. 149/2003/ND-CP, tax
payers that violate the SCT Law shall be handled as follows:
a/
Those who fail to implement or improperly implement the regulations on
procedures for business registration, tax registration, declaration, payment
and settlement, declaration and compilation of accounting books as well as
keeping of invoices and vouchers related to tax calculation and payment shall,
depending on the seriousness of their violations, be subject to caution or
fine.
b/
Those who make deferred payment of tax amounts or fines stated in the tax
notices, tax collection orders or sanctioning decisions shall, apart from
having to fully pay the tax amounts or fines as prescribed by law, also have to
pay an amount equal to 0.1% (1 thousandth) of the late-paid amount for every
day of late payment.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
d/
Those who fail to pay tax and/or fines shall be handled as follows:
-
Their deposits at banks, treasuries or credit institutions shall be deducted
for tax or fine payment.
Banks,
treasuries or credit institutions shall have to deduct money from tax payers’
deposit accounts for payment of tax and/or fines into the State budget
according to the tax agencies’ or competent agencies’ decisions on handling
tax-related violations before collecting debts.
-
Seizing their goods or material evidences in order to ensure the full
collection of tax and/or fine amounts.
-
Inventorying their assets according to law provisions in order to ensure the
full collection of the outstanding tax and/or fine amounts.
The
handling of tax-related violations mentioned above shall comply with the
procedures and order prescribed in legal documents on handling of tax-related
violations.
2.
For tax officials and other individuals:
Under
the provisions of Article 19 of the SCT Law and Article 17 of the Government’s
Decree No. 149/2003/ND-CP, tax officials or other individuals, who violate the
SCT Law, shall be handled as follows:
a/
Tax officials or other individuals who abuse their positions or powers to
illegally use or appropriate tax money and/or fines, must fully reimburse to
the State all the tax and/or fine amounts which they have illegally used or
appropriated, and shall, depending on the nature and seriousness of their
violations, be disciplined or examined for penal liability according to law
provisions.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
c/
Tax officials or other individuals who abuse their positions or powers to
collude with, or cover up, violators of the SCT Law or commit other acts of
violating the provisions of the SCT Law shall, depending on the nature and
seriousness of their violations, be disciplined or examined for penal liability
according to law provisions.
d/
Those who obstruct or incite others to obstruct the implementation of the SCT
Law shall, depending on the nature and seriousness of their violations, be administratively
sanctioned or examined for penal liability according to law provisions.
II. COMMENDATION
Under
the provisions of Article 20 of the SCT Law and Article 18 of the Government’s
Decree No. 149/2003/ND-CP, tax agencies or tax officials that well fulfil their
assigned tasks; organizations and individuals that record achievements in
implementation of the SCT Law; and tax payers that well fulfil their tax
payment obligations shall be commended and/or rewarded.
III. COMPETENCE TO HANDLE TAX-RELATED VIOLATIONS
The
tax agencies of all levels, when detecting that business establishments violate
the SCT Law, shall have to examine and clearly determine violation acts, their
seriousness and causes as well as responsibilities of organizations and
individuals for violation acts, and make dossiers thereof according to
regulations. Basing themselves on the regulations on, and levels of,
sanctioning administrative violations in the tax domain, the tax agencies of
all levels shall, within the ambit of their respective sanctioning competence,
issue sanctioning decisions or propose the superior tax agencies or law
agencies to handle them according to their competence, concretely as follows:
1.
The heads of the tax agencies that directly manage the tax collection shall be
entitled to handle violations committed by tax payers prescribed at Points 1.a
and 1.b and sanction tax-related administrative violations prescribed at Point
1.c, Section I, Part F of this Circular.
2.
The heads of the tax agencies that directly manage the tax collection shall be
entitled to apply handling measures prescribed at Point 1.d, Section I, Part F
of this Circular according to law provisions and transfer the dossiers of the
cases to competent agencies for handling according to law provisions, for those
violating the provisions at Point 1.c, Section I, Part F of this Circular.
G. COMPLAINTS AND STATUTE OF LIMITATIONS
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Under
the provisions of Article 21 of the SCT Law, organizations and individuals may
lodge their complaints about tax officials’ or tax agencies’ improper
application of the SCT Law to them. The written complaints must be sent to the
tax agencies that issue tax notices, collection orders or handling decisions
within 30 days after receiving the collection orders and/or handling decisions.
Pending the settlement, the complaining organizations and individuals shall
still have to fully pay the notified tax and/or fine amounts on time. If the
complaining organizations and individuals disagree with the tax agencies’
decisions on complaint settlement, or if past 30 days as from the date the
written complaints are sent, they do not receive the settlement opinions, they
may lodge their complaints to the superior tax agencies or initiate lawsuits at
courts according to law provisions.
The
procedures and order for lodging complaints or initiating lawsuits as well as
the consideration and settlement thereof must strictly comply with the current
law provisions.
2.
Responsibilities and powers of tax agencies in settling tax-related complaints:
Under
the provisions of Article 22 of the SCT Law, the tax agencies of all levels,
when receiving tax-related complaints from tax payers, must consider and settle
them within 15 days after receiving such written complaints. For complicated
cases, which require a lot of time for investigation and verification, they
must notify such to the involved persons but the time limit for the settlement
shall not exceed 30 days after receiving the written complaints; if the cases
fall beyond their settlement competence, they must transfer the dossiers of the
cases or report them to competent agencies for settlement and notify such to
the involved persons within 10 days after receiving the complaints. In cases
where false declaration, tax evasion or tax-related confusion have been
detected through inspection, the tax agencies shall have to retrospectively
collect or reimburse the tax and/or fine amounts, which have been incorrectly
calculated for 5 years backwards, as from the date of detecting such false
declaration, tax evasion or tax-related confusion through inspection. In cases
where business establishments fail to make registration, declaration or
payment, the time limits for retrospective collection of tax and/or fine
amounts shall count from the time such establishments start their operations.
H. ORGANIZATION OF IMPLEMENTATION
1.
This Circular takes implementation effect as from January 1, 2004 and replaces
the legal documents on SCT already issued by the Finance Ministry.
2.
The settlement of SCT-related problems before January 1, 2004 shall comply with
the corresponding regulations of the SCT Law and the regulations in legal
documents on SCT which are effective at that time.
3.
In cases where international treaties which the Socialist Republic of Vietnam
has signed or acceded to contain provisions different from those of the SCT
Law, the SCT shall comply with such treaties.
4.
The collection of SCT is prescribed as follows:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/
The customs offices shall have to collect SCT from establishments importing
goods, which are subject to SCT.
c/
The tax agencies and the customs offices shall have to coordinate with each
other in managing SCT collection nationwide.
In
the course of implementation, if any problems arise, organizations and
individuals are requested to promptly report them to the Finance Ministry for
study, guidance and supplementation.
FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung