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MINISTRY OF FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 67/VBHN-BTC
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Hanoi,
December 19, 2019
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CIRCULAR[1]
GUIDANCE
ON IMPLEMENTATION OF THE LAW ON VALUE-ADDED TAX AND THE GOVERNMENT'S DECREE NO.
209/2013/ND-CP DATED DECEMBER 18, 2013 PROVIDING GUIDANCE ON SOME ARTICLES OF
THE LAW ON VALUE-ADDED TAX
The Circular No. 219/2013/TT-BTC dated December 31, 2013 of the
Ministry of Finance providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax,
which comes into force from January 01, 2014, is amended by:
1. The Circular No. 119/2014/TT-BTC dated August 25, 2014 of the
Ministry of Finance on amendments to Circular No. 156/2013/TT-BTC dated
November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular
No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated
January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No.
39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June
18, 2014 of the Ministry of Finance to simplify tax formalities, which has been effective since
September 01, 2014.
2. The Circular No. 151/2014/TT-BTC dated October 10, 2014 providing
guidelines for implementation of the Government's Decree No. 91/2014/ND-CP
dated October 01, 2014 on amendments to tax decrees, which has been effective since November
15, 2014.
3. The Circular No. 26/2015/TT-BTC dated February 27, 2015 of the
Ministry of Finance providing guidelines for value-added tax and tax
administration in the Government's Decree No. 12/2015/ND-CP dated February 12,
2015 on guidelines for the Law on Amendments to Laws and Decrees on taxation,
and amendments to Circular No. 39/2014/TT-BTC dated March 31, 2014 of the
Ministry of Finance on invoices for goods sale and service provision, which has been effective since January
01, 2015.
4. The Circular No. 193/2015/TT-BTC
dated November 24, 2015 of the Ministry of
Finance amending and supplementing the Circular No. 219/2013/TT-BTC of the
Ministry of Finance dated December 31, 2013 providing guidance on
implementation of the Law on Value-added Tax and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of
the Law on Value-Added Tax, which has been
effective since January 10, 2016.
5. The Circular No. 130/2016/TT-BTC dated August 12, 2016 of the
Ministry of Finance on guidelines for the implementation of the Government’s
Decree No. 100/2016/ND-CP dated July 01, 2016 on the implementation of the Law
on Amendments to Certain Articles of the Law on Value Added Tax, the Law on Special
Excise Tax and the Law on Tax Administration and to Certain Articles of Tax-related
Circulars, which has been
effective since July 01, 2016.
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7. The Circular No. 93/2017/TT-BTC dated September 19, 2017 of the
Ministry of Finance on amendments to Clause 3 and Clause 4 Article 12 of
Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended by the Circular
No. 119/2014/TT-BTC dated August 25, 2014); abrogation of Clause 7 Article 11
of Circular No. 156/2013/TT-BTC dated November 06, 2013, which has been effective since November
05, 2017.
8. The Circular No. 25/2018/TT-BTC dated March 16, 2018 of the
Ministry of Finance on guidelines for the Government’s Decree No.
146/2017/ND-CP dated December 12, 2017 on amendments to some articles of the
Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance and
Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance,
which has been effective since May 01, 2018.
9. The Circular No. 82/2018/TT-BTC dated August 30, 2018 of the
Ministry of Finance on repeal of Example 37 in Point a.4 Clause 10 Article 7 of
the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated December 31,
2013 providing guidance on implementation of the Law on Value-added Tax and the
Government's Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax, which has been effective since October
15, 2018.
Pursuant to the Law on Value-added Tax No. 13/2008/QH12 dated June
03, 2008 and Law on amendments to the Law on Value-added Tax No. 31/2013/QH13
dated June 19, 2013;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated
November 29, 2006 and Law on amendments to the Law on Tax Administration No.
21/2012/QH13 dated November 20, 2012;
Pursuant to the Government’s Decree No. 209/2013/ND-CP dated
December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax;
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;
At the request of the Director of the General Department of
Taxation,
The Minister of Finance provides guidance on implementation of the
Law on Value-added Tax:[2]
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GENERAL
Article 1. Scope
This Circular provides guidance on the goods and services that are
subject to tax and not subject to tax, taxpayers, basis and methods for
calculating, deducting, refunding tax, and the places to pay value-added tax
(VAT).
Article 2.Taxable goods and
services
Goods and services subject to VAT (hereinafter referred to as
“taxable goods and services”) are those used for production, trading, and
consumption in Vietnam (including those purchased from overseas organizations
and individuals), except for the goods and services in Article 4 of this
Circular.
Article 3. Taxpayers
Payers of VAT are the organizations and individuals that
manufacture, trade in taxable goods and services in Vietnam regardless of their
lines and forms of business (hereinafter referred to as “business
establishments”), the organizations and individuals that import goods or
purchase services from abroad (hereinafter referred to as “importers”),
including:
1. The business organizations established and registered under the
Law on Enterprises, the Law on State Enterprises (now the Law on Enterprises),
the Law on Cooperatives, and other business laws;
2. Business entities of political organizations, socio-political
organizations, social organizations, socio-professional organizations, People’s
armed forces, public service providers, and other organizations;
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4. Individuals, households, independent groups of businesspeople,
and other entities that engage in manufacturing, trading, or importation;
5. Any business organization or businessperson in Vietnam that
purchases services (including services attached to goods) from a foreign
organization that does not have a permanent establishment in Vietnam, or from a
foreigner that is not a resident in Vietnam, the business organization or
businessperson that purchase services is the taxpayer, except for the cases in
which VAT is exempt in Clause 2 Article 5 of this Circular.
Regulations on permanent establishments and residents are
introduced in the laws on corporate income tax and personal income tax.
6. Branches of the export processing companies that are
established to trade goods and do the tasks related to goods trading in Vietnam
in accordance with the laws on industrial parks, export-processing zones, and
economic zones.
Example 1: Sanko LLC. is an export processing enterprise. Apart
from manufacturing for exportation, Sanko LLC. is also licensed to import goods
for sale or for exportation, and Sanko LLC. must establish a branch to do this
task. This branch shall independently keep accounting records, declare and pay
separate VAT on such task instead of including it in the VAT on manufacturing
for exportation.
When importing goods for distribution (sale), the branch of Sanko
LLC shall declare and pay VAT on the importation and on each sale (including
exportation). Sanko LLC. shall use invoices, declare and pay VAT as prescribed.
Article 4. Goods and services
that are not subject to VAT
1.[3] Products from farming (including agro-forestry products),
breeding, and aquaculture that are produced, caught, sold, or imported and are
not processed into other products (hereinafter referred to as unprocessed) or
have only been preprocessed.
Preprocessed products are those that have only been cleaned,
dried, husked, grinded, milled, threshed, split, cut, salted, put in cold
storage (cooled or frozen), preserved with sulfur dioxide, sulfur solution, or
other solutions, and other common means of preservation.
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With regard to pig products received by company B from company A: Whole
pigs or fresh meat sold by company B are not subject to VAT; If company B
further processes pigs into products such as sausage, bacon, grilled chopped
meat, or other finished products, they shall be subject to VAT as prescribed.
2. Breeds of livestock, plant varieties, including eggs, breeds,
seeds, stems, tubers, semen, embryos, genetic materials that are raised,
imported, and traded. The breeds of livestock and plant varieties that are not
subject to VAT are the products of the importers and traders that have the
certificates of registration of animal breed or plant variety trading issued by
regulatory bodies. The animal breeds and plant varieties that apply quality
standards of the state must satisfy the requirements imposed by the state.
3. Irrigation services, plowing services, dredging channels,
dredging in-field trenches serving agricultural production; harvesting
services.
3a.[4] Fertilizers are organic and inorganic fertilizers such as
phosphate fertilizers, nitrogenous fertilizer (urea), NPK fertilizer, mixed
urea, potash; biofertilizers and other fertilizers;
Feeds for livestock, poultry, fish, and other animals (hereinafter
referred to as “animal feeds”), including processed or unprocessed products
such as mash, dregs, oil cakes, fish meal, bone meal, shrimp meal, and other
types of animal feeds, animal feed additives (such as premix, active
ingredients, and carriers) prescribed in Clause 1 Article 3 of the Government's
Decree No. 08/2010/ND-CP dated February 05, 2010 on management of animal feeds,
Clause 2 and Clause 3 Article 1 of Circular No. 50/2014/TT-BNNPTNT dated
December 24, 2014 of the Ministry of Agriculture and Rural Development;
Offshore fishing ships are ships ≥ 90CV and engaged in fishing or
logistics services serving fishing; machinery and specialized equipment serving
extraction and preservation of products on fishing ships ≥ 90CV engaged in
fishing or logistics services serving fishing;
Machinery and specialized equipment serving agricultural
production, including: tractor; harrowing machine; milling machine; sowing
machine; rootdozer; field leveling device; seeding machine; transplanter;
sugarcane planting machine; rice-sowing machine; tiller, cultipacker,
fertilizer spreader, pesticide sprayers; machine for harvesting rice, corn,
sugarcane, coffee, cotton; machine for harvesting tubers, fruits, roots;
tea-cutting machine, tea-picking machines; threshing machine; corn peeling
machine; soybean crusher; peanut huller; coffee huller, equipment for preparing
coffee, wet rice; dryer for agricultural products (rice, corn, coffee, pepper,
cashew nut, etc.), and aquaculture products; machine for collecting, loading
sugarcane, straw on the field; machine for egg incubating and hatching; forage
harvester; straw, grass baler; milking machine, and other specialized machines.
4. Salt derived from
seawater, rock salt, pure salt, refined salt, iodized salt composed primarily
of sodium chloride (NaCl).
5. State-owned houses sold to tenants.
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7. Life insurance, health insurance, learner’s insurance, other
insurance services related to humans; insurance for livestock, plants and other
agriculture insurance services; insurance for ships and instruments for
fishing; reinsurance.
8. The finance, banking, and securities services below:
a)5 Credit extension includes:
- Loan;
- Discounted transfer of negotiable instruments and other
financial instruments;
- Bank guarantee;
- Finance lease;
- Issuance of credit cards.
Where a credit institution collects fees for issuance of credit
cards, the fees collected from the clients that are part of the credit
extension process (card issuance fee) according to the regulations on granting
loan of the credit institution such as fee for early repayment, penalties for
late repayment, fee for debt restructuring, fee for loan management, and other
fees that are part of the credit extension process are not subject to VAT.
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- Domestic and international factoring for the banks allow to
process international payments;
- Revenue from liquidation of collateral by a credit institution
or law enforcement authority or by the borrowers themselves with authority of
the loaner to repay secured loans. To be specific:
+ Collateral that may be sold is assets of a secured transaction
registered with a competent authority in accordance with regulations of law on
registration of secured transactions.
+ Collateral shall be settled in accordance with regulations of
law on secured transactions.
If the owner of the collateral defaults on the debt and has to
transfer the collateral to a credit institution for settlement, both parties
must follow the prescribed procedure for transferring collateral and are not
required to issue VAT invoices.
Where the credit institution takes the collateral to clear debt,
credit institution shall record an increase in the value of business assets. When
the credit institution sells the assets, VAT must be declared and paid if it is
subject to VAT.
Example 3: In March 2015, company A, which pays VAT using
credit-invoice method, pledges its machinery and equipment as collateral to
take a loan at bank B, which is due in one year (the deadline is March 31,
2016). On March 31, 2016, company A defaults on the loan and has to transfer
the collateral to bank B. Company A is not required to issue invoices when
transferring the collateral to bank B. When Bank B sells the collateral to
recover the debt, the sold collateral is not subject to VAT.
Example 3a: In December 2014, company B, which pays VAT using
credit-invoice method, pledges its workshop on land and land use right as
collateral to take a loan at commercial bank C, which is due in one year (the
deadline is December 15, 2016). Bank C and company B have registered the secured transaction
(pledged workshop and land use right) with a competent authority. On December
15, 2016, company B defaults on the debt and bank C agrees in writing to
release the collateral so that company B can sell the workshop to repay the
debt. When company B sells the workshop in January 2017 to repay the debt, the
sold workshop is not subject to VAT.
- Information
provision services provided by the units and organizations affiliated to the
State bank for credit institutions to use for credit extension in accordance
with the Law on the State Bank.
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- Other forms of credit extension prescribed by law.
b) Separate loans that are not a business and irregularly given by
taxpayers that are not credit institutions.
Example 5: Joint-stock company C has idle money and signs a
6-month loan contract with company T and receives an interest. Such interest is
not subject to VAT.
c) Securities services include: brokerage, proprietary trading,
securities underwriting, securities investment consulting, depository,
securities investment fund management, securities company management,
securities portfolio management, market organization services of Stock
Exchanges or Securities trading centers, services related to the securities
registered and deposited at Vietnam Securities Depository, granting loans for
margin trading, advance payment for securities and other types of securities
trading prescribed by securities laws.
Information provision, auctions of shares of issuers, technical
support for online transactions of Stock Exchanges.
d) Capital transfer includes the transfer of part of or the whole
capital invested in another business organization (regardless of the creation
of a new legal entity), securities transfer, transfer of the right to
contribute capital, and other forms of capital transfer prescribed by law,
including business acquisition in which the acquirer inherits all rights and
obligations of the acquired company.
Example 6: In April 2014, company A contributes capital in the
form of machinery and equipment to the creation of joint-stock company B. The
company A’s contribution is valued at VND 2.5 billion, which is equal to 25% of
company B’s total capital. In November 2014, company A sells this capital
contribution to ABB Foundation for 4 billion VND. This amount of VND 4 billion
is revenue from capital transfer and not subject to VAT.
dd) Selling debts;
e) Foreign currency trading;
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h) Selling collateral put up by the wholly state-owned
organizations established by the Government to settle bad debts of Vietnamese
credit institutions.
9.[5] Medical and veterinary services, including the examination,
treatment and prevention of diseases for human and animals, birth control,
convalescence and rehabilitation for patients, caring for the elderly and
disabled, patient transportation, medical facilities’ sickbed and sickroom for
rent; testing, radiography; blood and blood products for patients.
Caring for the elderly and disabled includes health care,
nutrition care, cultural activities, sports, entertainment, physical therapy
and rehabilitation for the elderly and disabled.
The revenue from medicines included in a service package (as per
regulations of the Ministry of Health) is not subjected to VAT.
10. Public postal and telecommunications services, and public
Internet services provided by the government, postal and telecommunications
services from abroad (inbound).
11. Maintenance of zoos, flower gardens, parks, street greeneries,
public lighting, funeral services. The services mentioned in this Clause do not
depend on the source of payment. To be specific:
a) Maintenance of zoos, flower gardens, parks, street greeneries,
and state-owned forests include management, tree planting and cultivation,
protection of animals in the parks, zoos, public areas, national forests and
national parks;
b) Public lighting includes lighting on the streets, in alleys,
neighborhoods, flower gardens, and parks. Revenue from public lighting is not
taxable;
c) Funeral services provided by the business establishments
licensed to provide funeral services include funeral parlor and car rental
service, burial service, cremation service, grave move service, and grave care
service.
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When a source of funding other than people’s contribution or
humanitarian aid is used that does not exceed 50% of the total investment in
the work, the value of the whole work is not subject to tax.
When a source of funding other than people’s contribution or
humanitarian aid is used that exceeds 50% of the total investment in the work,
the value of the whole work is subject to VAT.
Beneficiaries of incentive policies include the contributors,
beneficiaries of social protection that receive benefits from government
budget; members of poor households and near-poor households, and other cases
prescribed by law.
13. Education and vocational training as prescribed by law,
including foreign language training, artistic training, sports training,
nursing, children’s nursing, and training of other professions in order to
raise extend education, improve professional knowledge and skills.
The revenues from meal, student transport collected by educational
institutions from preschool to high school are not subject to tax.
Revenues from boarding school services; revenues from training
(including the case where the examinations and issuance of qualifications are
part of the training course) are not subject to VAT. If the training
institution only organizes the examinations and issues qualifications that are
part of the training course without running the course, the examinations and
issuance of qualifications are also not subject to tax. The examinations and
issuance of qualifications beyond the training course are subject to VAT.
Example 7: Training center X is appointed by a competent authority
to provide training and issue qualifications in insurance agent. Center X
appoints Y to provide the training while center X only holds the examinations
and issues the qualification in insurance agent. The examinations and issuance
of qualifications are not subject to VAT.
14. Audio and video broadcasting funded by government budget.
15. Publishing, importing newspapers, magazines, specialist
newsletters, political books, textbooks, teaching materials, law books,
scientific books, books using languages of ethnic minorities, propagation
pictures, including those in the form of audio and video discs/tapes,
electronic data; money and money printing.
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Political books being the books that propagate the political
orientation of the Communist Party and the state to serve political objectives
and anniversaries; the books that encourage good deeds; the books that contain
speeches and theoretical researches of leaders of the Communist Party and the
State.
Textbooks being the books used for teaching and learning from
preschool to high school (including books for reference that are conformable
with school programs)
Teaching materials being the books used for teaching and learning
in universities, colleges, junior colleges, and vocational schools.
Law books are the books that contain legislative documents.
Scientific books being the books used for introducing scientific
and technological knowledge related to manufacturing and branches of science.
The books using languages of ethnic minorities, including
bilingual books using commonly used languages and languages of ethnic
minorities..
Propagation pictures, photos, posters, leaftlets and brochures
being those serving propagation, slogans and pictures of leaders, the Communist
Party flag, the National flag, the flag of the Youth League and the flag of the
Young Pioneers League.
16.[6] Public passenger transport includes the transportation of
passengers by bus and tram (and electric train) inside a province, on urban
routes or adjacent outer routes of provinces as per the legal regulations on
transportation.
17. Goods that cannot be
manufactured in Vietnam and must be imported, including:
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b) Imported machinery, equipment, parts, specialized vehicles and
supplies serving petroleum exploration and extraction and oil field
development;
c) Aircrafts (including engines), oil rigs and ships that cannot
be manufactured in Vietnam and are imported as fixed assets of enterprises or
leased from a foreign party to serve manufacturing, trading, or to sublease.
The importer must present the customs authority with the documents
about customs procedure, customs supervision and inspection, export and import
duties, and administration of tax on exported and imported goods prescribed by
the Ministry of Finance to determine whether the goods referred to in this
Clause are subject to VAT at the stage of importation.
The Ministry of Planning and Investment shall compile a list of
machinery, equipment, parts, supplies serving scientific research and technology
development that can be manufactured in Vietnam, a list of machinery,
equipment, parts, and specialized vehicles serving petroleum exploration and
extraction and oil field development that can be manufactured in Vietnam, and a
list of aircraft, oil rigs, and ships that can be manufactured in Vietnam as
the basis for identifying those that cannot be manufactured in Vietnam and need
importing.
18. Weapons and specialized vehicles serving national defense and
security.
a) The weapons and specialized vehicles serving national defense
and security enumerated in the list compiled by the Ministry of Finance in
cooperation with the Ministry of National Defense and the Ministry of Public
Security.
The weapons and specialized vehicles serving national defense and
security that are not subject to VAT must be finished products, or parts,
packages used for assembling finished products. If the weapons and specialized
vehicles must be repaired, the repair services provided by the companies
affiliated to the Ministry of National Defense and the Ministry of Public
Security are not subject to VAT.
b) Imported weapons, and specialized vehicles (including supplies,
machinery, equipment, parts) serving national defense and security that are
exempt from import tax according to the Law on Export and Import Duties, or
imported within annual quota imposed by the Prime Minister.
The procedure and documentation for imported weapons and vehicles
are not subject to VAT during importation according to regulations of the
Ministry of Finance on customs procedure, customs supervision and inspection,
export and import duties, and administration of tax on exported and imported
goods.
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a) Goods imported as humanitarian aid or non-refundable aid must
be certified by the Ministry of Finance or a Department of Finance;
b) Gifts for regulatory bodies, political organizations,
socio-political organizations, socio-political-professional organizations,
social organizations, socio-professional organizations, and the people’s armed
forces prescribed by the law on gifts;
c) Gifts for individuals in Vietnam prescribed by the law on
gifts;
d) Belongings of foreign entities provided with diplomatic
immunity prescribed by the law on diplomatic immunity; belongings brought to
Vietnam by Vietnamese people residing overseas;
dd) Belongings in luggage within tax-free allowance;
The limit on tax-free imported goods is specified in the Law on
Export and Import Duties and its guiding documents.
Imported goods of the entities provided with diplomatic immunity
are not subject to VAT. Any entity granted diplomatic immunity that purchases
goods/services in Vietnam at VAT-inclusive prices may claim a refund according
to Clause 7 Article 18 of this Circular.
Instructions on VAT refund for diplomatic missions, consular
missions, and representative offices of international organizations in Vietnam
are provided by the Ministry of Finance.
e) Goods and the goods/services sold to other organizations and
individuals as humanitarian aid or non-refundable aid for Vietnam.
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When selling goods, the seller must issue an invoice specifying
that the goods are sold at VAT-exclusive prices to a foreign entity as
non-refundable aid or humanitarian aid, keep the aforesaid note as an evidence
when declaring tax. Any foreign entity or international organization that
purchases goods/services in Vietnam as non-refundable aid or humanitarian aid
at VAT-inclusive prices may claim a refund according to Clause 6 Article 18 of
this Circular.
20. The goods involved in merchanting trade transactions or transited
through Vietnam’s territory; goods temporarily imported or temporarily
exported; raw materials imported for manufacturing or export processing under
contracts with foreign partners.
The goods and services traded between a foreign party and a free
trade zone, or among free trade zones.
Free trade zones include export-processing zones, export
processing enterprises, tax-suspension warehouses, bonded warehouses, special
economic zones, commercial - industrial zones, and other economic zones
established and provided with similar tax incentives as free trade zones
according to Decisions of the Prime Minister. The transactions between a free
trade zone and an external party are considered export/import.
The procedures and documents for considering VAT exemption must
comply with instructions of the Ministry of Finance on customs procedure;
customs supervision and inspection; export and import duties and administration
of tax on exports and imports.
21. Technology transfers according to the Law on Technology
Transfer; intellectual property right transfers according to the Law on
Intellectual Property. If a contract of technology transfer or intellectual
property right transfer is associated with a transfer of machinery/equipment,
only the value of transferred technology or intellectual property right is not
subject to VAT. If such value cannot be separated, VAT shall be imposed on the
total value of the transferred technology or intellectual property right and
machinery/equipment.
Computer software including software products and software
services as prescribed by law.
22. Imported gold in the form of bullions, pieces, and other forms
that are not fashioned into fine art articles, jewelry or other products.
Gold in the form of bullions, pieces, and other forms of
unfashioned gold shall be identified in accordance with the law on gold
management and trading.
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Exports that are products mainly derived from natural resources
and/or minerals whose total value plus energy cost makes up at least 51% of the
prime cost, except for some cases specified in Clause 1 Article 1 of the Decree
No. 146/2017/ND-CP.
a) Natural resources and minerals are domestically obtained
resources and minerals including metallic minerals, non-metallic minerals,
crude oil, natural gas and coal gas.
b) Value rate of a natural resource or mineral and energy cost
calculated on the prime cost shall be determined according to the following
formula:
Value rate of a natural resource
or mineral and energy cost calculated on the prime cost
=
Value rate of a natural
resource or mineral + energy cost
x 100%
Total prime cost of the
processed product
Where:
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Energy costs include fuel, electrical energy and heat energy.
The value of a natural resource and mineral and energy cost shall
be determined according to the accounting book value in line with the prime
cost sheet.
The prime cost of a product includes direct material cost, direct
labor cost and general manufacturing cost. Indirect costs of sale,
administration, finance and other affairs are not included in the prime cost.
The ratio of value of resources and energy cost to manufacturing
cost of the exports shall be determined according to the previous year’s
statement and apply stably in the exporting year. In the first exporting year, the
ratio of value of resources and energy cost to manufacturing cost of the
exports shall be determined according to the investment plan and apply stably
in the exporting year. If an investment plan is not available, the
aforementioned ratio will apply.
c) If an enterprise does not export but sells its products to
another enterprise that then exports such products, the enterprise purchasing
then exporting the products shall declare VAT as levied on similar products
exported directly by the manufacturing enterprise.
d) Departments of Taxation of provinces and cities shall cooperate
with regulatory authorities within their area in instructing enterprises
manufacturing, trading and exporting products derived from natural resources
and/or minerals to determine natural resources and minerals exported without or
after further processing into other products according to product
characteristics and product manufacturing process in order to make declaration
as prescribed.
In case the enterprise declares a natural resource and/or mineral
that has been processed into other products but it is it is ungrounded for
classifying them as other products, the Department of Taxation shall inform the
General Department of Taxation that will cooperate with Ministries and
regulatory authorities in determining such natural resource and/or mineral
exported without or after further processing into other products according to
the enterprise’s exports manufacturing process.
24. Prosthetic body parts, including those permanently implanted
into the human body; crutches, wheelchairs, and other special instruments
serving the disabled.
25. Goods/services provided by any household business or individual
business that earns an annual revenue of ≤ VND 100 million.
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26. The goods and services below:
a) Duty-free goods at duty-free shops prescribed by the Prime
Minister.
b) Goods in national reserve sold by national reserve authorities.
c) Charged activities of the state according to the laws on fees
and charged.
d) Bomb and mine clearance carried out by the army at the
constructions funded by government budget.
If the goods that are not subject to VAT during importation are
repurposed, VAT shall be declared and paid to the customs authority where the
customs declaration is registered. The entities that sell goods to the domestic
market must declare and pay VAT to their supervisory tax authorities.
Article 5. Cases in which it is
not required to declare, assess and pay VAT
1. Organizations and individuals receive a monetary compensation
(including compensation for land and property on land that is expropriated by a
competent authority), bonus, allowance, or payment for transfer of emission
permit, or other revenues.
Any taxpayer that receives a monetary compensation, bonus,
allowance, payment for transfer of emission permits, or other revenues must
make a receipt for such revenues. The taxpayer shall make receipts for spending
according to the spending purposes.
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Any taxpayer that receives money from another entity to provide a
service such as repair, warranty, sales promotion, or advertising must declare
and pay tax as prescribed.
Example 10: Limited Liability Company P&C earns an interest
from buying bonds and a dividend from buying shares of other companies. Limited
Liability Company P&C is not required to declare and pay VAT on the
interest buying bonds and the dividend.
Example 11: Enterprise A receives a compensation of VND 50
million for contract termination from company B. Company A shall make a receipt
and is not required to declare and pay VAT on such amount.
Example 12: Enterprise X buys goods from enterprise Y.
Enterprise X pays a deposit to enterprise Y and is paid an interest on that
deposit by enterprise Y. Enterprise X is not required to declare and pay VAT on
such interest.
Example 13: Enterprise X sells goods to company Z for totally
VND 440 million. Under the contract, enterprise Z
shall make payment in installments within 03 months with a late payment
interest rate of 1% of the total payment per month. After 03 months, enterprise X receives from company Z an
amount that includes VND 440 million in price and VND 13.2 million in late
payment interest (VND 440 million x 1% x 3 months). Enterprise X is not
required to declare and pay VAT on that VND 13.2 million.
Example 14: Insurer A and company B signs an insurance
contract. When insurance is claimed, insurer A pays compensation in
cash to company B as prescribed by the law on insurance. Company B is not required to declare and pay VAT on this
compensation.
Example 15: ABC is a milk joint-stock company that pays its
distributors to do a sales promotion (in accordance with the laws on trade
promotion), marketing, and product display. When receiving the payment, the
distributors that use credit-invoice method shall issue VAT invoices and
calculate VAT at 10%, the distributors that use direct methods shall only use
sale invoices and pay direct VAT at the prescribed rate.
2. A business organization or businessperson in Vietnam purchases
services from a foreign organization that does not have a permanent establishment
in Vietnam, or from an overseas individual that is not a resident in Vietnam. These
services include: repair of vehicles, machinery, equipment (including supplies
and parts); advertising, marketing; trade promotion; brokering sale of goods
and services to abroad; training, international postal and telecommunications
services that are provided outside Vietnam, lease on foreign satellite
transmission lines and frequency bands.
3. The non-business organizations and individuals shall not pay
VAT on the sale of their assets.
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Example 17: Mr. E, who is not a
businessperson, pledges a 5-seat car at bank VC to take out a loan. Mr. E defaults on the loan when the repayment is
due, thus bank VC liquidates the pledged car to recover the debt. The money
collected from liquidating the car is not subject to VAT.
4. The entities that transfer project on investment
in manufacturing of or trade in goods/services subject to VAT to other
companies or cooperatives.
Example 18: Joint-stock Company P executes a project on construction
of an industrial alcohol factory. In March 2014, 90% of the project is completed according to
the design, and the investment is VND 26 billion. Due to financial difficulties, company P transfers the
incomplete project to joint-stock company X for VND 28 billion. Company X receives and keeps executing this
project. Company P is not
required to declare and pay VAT on the value of the transferred project.
5. A company or cooperative that pays
VAT using credit-invoice method and sells unprocessed or preprocessed farming,
breeding, aquaculture products to another company or cooperative for commercial
purposes shall be exempt from declaring and paying VAT. The selling price on the VAT invoice is VAT-exclusive price, the
line of tax rate must be left blank and crossed out.
A company or cooperative that pays VAT using credit-invoice
method and sells unprocessed or preprocessed farming, breeding, aquaculture
products to other entities such as household businesses, individual businesses,
other organizations or other individuals has to declare and pay 5% VAT
according to Clause 5 Article 10 of this Circular.
A business household, individual
business, enterprise, cooperative, or business entity
that pays VAT directly on value added using direct method and sells unprocessed
or preprocessed farming, breeding and aquaculture products for commercial
purposes shall declare and pay VAT at 1% of the revenue.
Example 19: Company B, which pays VAT using credit-invoice
method, purchases rice directly from the farmers or farming companies. This
direct purchase of rice from the farmers or farming companies is not subject to
VAT.
When company B sells rice to exporter C, company B is not
required to declare and pay VAT on the rice sold to exporter C.
When company B sells rice to company D, which is a noodle
producer, company B is not required to declare and pay VAT on the rice sold
to company D.
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When company B directly sells rice to consumers, 5% VAT shall
be declared and paid in accordance with the instructions in Clause 5 Article 10
of this Circular.
Example 20: Company A, which is a business organization that
pays tax using credit-invoice method, buys coffee beans from farmers, then
sells them to business household H. 5% VAT shall be levied on the revenue from
selling coffee beans to business household H.
Example 21: After purchasing tea leaves from a farmer, Mr.
X’s household sells them to Mr. Y’s household.
Mr. X’s household must calculate and pay direct
VAT at 1% of the revenue from selling tea leaves to Mr. Y’s household.
If VAT on the invoices for the unprocessed products or
preprocessed products that are sold to a company or cooperative has been
declared, the seller and the buyer must adjust the invoices to be exempt from
VAT.
6. When transferring fixed assets which are
currently being used and have been depreciated between a business establishment
and its wholly-owned subsidiaries or among the these subsidiaries to serve the
manufacturing or trade of goods/services subject to VAT, invoices and VAT
payment are not required. The taxpayer that transfers their assets must make a Decision
on asset transfer enclosed with the documents about the asset origins.
When transferring a fixed asset, the value of which has been
reassessed, or when transferring an asset to another business establishment
that manufactures or trades in goods/services that are not subject to VAT, VAT
shall be paid and VAT invoices must be made.
7. Other cases:
Taxpayers are not required to declare and pay tax in the
following cases:
a) Assets are contributed to establish a new company. Contributed assets must have: contribution
record, partnership or cooperation contract; asset valuation record (made by a
valuation council or the contributor or an organization licensed for
valuation), and documents about asset origins.
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When assets are circulated among the financially independent
subsidiaries or among the subsidiaries that have full legal status of the same
taxpayer, the taxpayer that has the circulated assets must issue VAT invoice,
declare and pay VAT as prescribed, except of the case in Clause 6 of this
Article.
c) Compensation claimed from a third party under an insurance
contract.
d) The delegated payments that are not related to the sale of
goods/services of the taxpayer.
dd) The revenue from goods/services sold by agents, commissions
paid to agents, including: postal and telecommunications services, lottery, air
tickets, bus tickets, train tickets, ship tickets; international transport
agents; air and maritime service agents entitled to 0% VAT; insurance agents.
e) Revenue and commissions on selling goods/services that are
not subject to VAT.
g)9 The business establishment is not required to pay
VAT on re-import of exported goods returned by the foreign buyer. VAT on
returned domestic goods shall still be declared and paid as prescribed.
h.[8] Organizations or enterprises paid remunerations by regulatory
bodies for their provision of authorized collection or payment services.
Such authorized collection and payment remunerations which are not
subject to VAT declaration and assessment as prescribed in this point are those
obtained from activities: collection of voluntary social insurance, voluntary
health insurance premiums authorized by social insurance authorities; payment
of benefits provided as an advantage for persons honored for their meritorious
service, other benefits authorized by the Ministry of Labor, War Invalids and
Social Affairs; collection of taxes paid by sole proprietors authorized by tax
authorities and other collection and payment activities authorized by regulatory
bodies.
Chapter II
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Section 1. TAX BASIS
Article 6. Tax basis
Tax basis is taxable prices and tax rates.
Article 7. Taxable prices
1. Taxable prices of goods and services sold by
taxpayer are VAT-exclusive price. Taxable prices of goods and services subject to
special excise tax are the prices inclusive of special excise tax and exclusive
of VAT.
Taxable prices of goods and services subject
to environmental protection tax are the prices inclusive
of environmental protection tax and exclusive of VAT;
taxable prices of goods and services subject to both special excise
tax and environmental protection tax are the prices inclusive
of special excise tax and environmental protection tax but exclusive
of VAT.
2. Taxable prices of imported goods are the prices
at the border checkpoint (hereinafter referred to as “import price”) plus (+)
import tax (if any) plus (+) special excise tax (if any) plus (+) environmental
protection tax (if any). Regulations on taxable prices of imported goods shall be
applied to calculation of import prices.
If the goods are eligible for exemption or reduction of
import duty, the taxable price is the import price plus (+) import tax payable
after reduction or exemption.
3. Taxable prices of the goods and services (whether
bought externally or not) used as gifts, donations, or substitute for wages are
the taxable prices of the same kinds or equivalent goods and services at the
same time.
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Taxable prices of the invitations (complimentary) to art
performances, fashion shows, beauty pageants, and sports competitions permitted
by competent authorities are zero (0). The organizer of the show or competition
is responsible for the quantity of invitations and recipients before the show
or competition takes places. If the organizer charges these invitations, the organizer
shall incur penalties prescribed by tax laws.
Example 23: Company X is permitted by a competent authority
to hold a beauty pageant named “Người đẹp
Việt Nam năm 20xx” (“Miss Vietnam 20xx”). Apart
from the tickets that are sold, company X also sends invitations to some VIPs.
The list of recipients is printed on these invitations. When declaring VAT, taxable price of the
invitation is zero (0). If tax authority finds that company X collects money on
these invitations, company X shall incur penalties prescribed by the law on tax
administration.
4.[9] Taxable prices of goods/services meant for internal use.
Goods internally circulated as supplies or semi-finished products
serving the operation of a manufacturing or business establishment are exempt
from VAT.
When a business establishment creates its own fixed assets
(self-created) to serve the manufacture or sale of goods subject to VAT, the
business establishment is not required to issue invoices when such fixed assets
are completed and approved. Input VAT on self-created fixed assets shall be
declared and deducted as prescribed.
When machinery, equipment, supplies, or goods are delivered as a
loan, borrowing, or repayment, the business establishment is not required to
issue invoices and pay VAT, provided contracts and relevant proof of payment
are available.
Example 24: Unit A is a manufacturer of electric fans. Unit A
installs 50 of these fans in its workshops to server its business operation.
Unit A is not required to pay VAT on these 50 electric fans.
Example 25: Facility B has a weaving workshop and a tailoring
workshop. Facility B delivers finished thread from the weaving workshop to the
tailoring workshop to proceed the manufacture. Facility B is not required to
calculate and pay VAT on the thread delivered to the tailoring workshop.
Example 26: Joint-stock company P builds a rest house for its
workers. Company P does not have any specialized unit to execute the
construction. When the house is finished, company P is not required to issue an
invoice. Input VAT on self-created fixed assets shall be declared and deducted
as prescribed.
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Example 28: Company Y is a company that produces bottled water.
The VAT-exclusive price for a bottle on the market is VND 4,000. Company Y
delivers 300 bottles for purposes other than business purposes, company Y must
declare and calculate VAT on these 300 bottles. The taxable price is VND 4,000
x 300 = VND 1,200,000.
When a business establishment using internal goods/services for
business such as transport, aviation, rail transport, postal services and
telecommunications, it is not required to calculated output VAT. The business
establishment must issue written regulations on the types and quantity of
goods/services used internally.
5. Taxable prices of goods and services used for
sales promotion in accordance with trade laws are zero (0). In case they are
not conformable with trade laws, tax shall be declared and paid as if they are
used internally, given, or donated.
Some forms of sales promotion:
a) If goods or services are provided free of charge as
samples or gifts, taxable prices are zero (0).
Example 29: Company P is a manufacturer of carbonated drinks.
In 2014, company P does a sales promotion in the form of “buy 10 get 01
free" in May and December. The sales promotion in May 2014 is conformable with trade
laws, thus taxable price of every product given free of charge in May 2014 is
zero (0). The sales promotion in May 2014 is conformable with trade
laws, thus taxable price of every product given free of charge in May 2014 is
zero (0).
The sales promotion in December 2014 is not conformable with
trade laws, thus company P must declare and pay VAT on the products given free
of charge in December 2014.
b) If goods or services are provided at reduced prices, the
taxable prices are the reduced prices during the sales promotion that has been
registered or notified.
Example 30: N is a telecommunications company that sells
prepaid cards. Company N registers a sale promotion in the form of price
reduction from April 01, 2014 to the end of April 20, 2014, during which a
prepaid card is sold for VND 90,000 instead of VND 100,000.
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c) If vouchers are given when goods or services are sold, VAT
on is not levied on the vouchers.
6. Taxable prices of asset rental such as housing,
offices, workshops, warehouses, yards, vehicles, machinery, equipment are the
VAT-exclusive rents.
If the rent is paid by installments or prepaid for a period
of time, the taxable price is the installment or the prepaid amount exclusive
of VAT.
The rent agreed by both parties is the rent written in the
contract. If a rent bracket is prescribed by law, the rent must be charged
within that bracket.
7. If a commodity is paid for by installments, the
taxable price is the original price exclusive of VAT and interest.
Example 31: Company X sells a 100cc X motorbike and allows
its customer to pay for the motorbike by installments. The total price
exclusive of VAT is VND 25.5 million, including VND 25 million in selling price
and VND 0.5 million in interest, thus the taxable price is VND 25 million.
8. Taxable prices for goods processing are the
prices under the processing contracts exclusive of VAT, inclusive of wages,
costs of fuel, machinery, raw materials, and other expenses serving the
processing.
9. Taxable prices of construction and installation
are the VAT-exclusive values of the completed constructions or works.
a) If the price is inclusive of building materials, the
taxable price is the VAT-exclusive price inclusive of building materials.
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b) If the price is exclusive of building materials,
machinery, or equipment, the taxable price is
the VAT-exclusive construction price exclusive of building materials,
machinery, or equipment.
Example 33: Company B is contracted to complete a
construction. The total value of the construction is VND 1,500
million (VAT-exclusive); the value of building materials provided by investor A
is VND 1,000 million, then taxable price is VND 1,500
million - VND 1,000 million = VND 500 million.
c) Taxable prices of completed and transferred works are
their VAT-exclusive value.
Example 34: Company X (party A) hires company Y (party B) to
build a new workshop.
The total value (VAT-exclusive) of the construction is VND
200 billion, including:
- Construction value: VND 80 billion
- Value of equipment provided by party B: VND
120 billion
- 10% VAT: (VND 80 billion + VND 120 billion) x 10%
= 20 billion VND
- Total amount payable: VND 220 billion
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+ Receive the completed workshop and record an increase of
VND 200 billion in the value of fixed assets (VAT-exclusive)
+ VND 20 billion in VAT may be deducted from output VAT on
sold products or refunded.
If party A agrees to pay VND 80 billion to party B for the
completed and transferred works, the taxable prices is VND 80 billion.
10. When transferring real estate, taxable price is
the transferring price minus (-) deductible land value.
a) Deductible land value is calculated as follows:
a.1) If land is allocated by the state to build houses
for sale, the deductible land value includes land levy and compensation for
land clearance as prescribed by law.
Example 35: In 2014, real estate company A is allocated with
land by the state to build houses for sale. Land levy is VND 30 billion
(before deducting compensation for land clearance and land levy reduction).Land levy is reduced by 20%. Compensation for land clearance
is VND 15 billion.
Total deductible land value:
- 20% reduction in land levy: VND 30 billion x
20% = VND 6 billion;
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- Deductible land value, including land levy payable (after
reduction) and compensation for land clearance: VND 9 billion + VND 15 billion
= VND 24 billion. The deductible land value is divided by the
business area.
a.2) When land use right is put up for auction, the
deductible land value is the successful bid.
a.3) If land is leased to invest
in infrastructure for lease or to build houses for sale, the deductible land
value is the land rent payable to government budget (exclusive of land rent
reduction) and compensation for land clearance as prescribed by law. The Law on Land 2013 shall apply to the pieces of
land leased to build houses for sale from July 01, 2014.
Example 36: VN-KR is a joint-stock company specialized in
infrastructure for industry and services. VN-KR
leases land from the state and pays a lump sum of land rent to build
infrastructure of an industrial park; the lease period is 50 years. The land area is 300,000 m2, the rent
is 82,000/m2. Accordingly, the total land rent is VND 24.6
billion. VN-KR is
not granted land rent reduction or exemption. After
infrastructure is finished, VN-KR leases out 16,500 m2 to
an investor with a lease period of 30 years; the rent is VND 650,000/m2,
inclusive of VAT.
Accordingly, the VAT-inclusive rent for the infrastructure
for 30 years:
VND
16,500 m2 x [VND 650,000 – (VND 82,000 /m2 :
50 years x 30 years)] = VND 9,9132 billion.
VAT-exclusive rent: 
billion dong
VAT =
VND 9.012 billion x 10% = VND 0.9012 billion.
a.4) When
a taxpayer receives land tenure from another entity, deductible land value is
the land price when the transfer is made, inclusive of the value of
infrastructure (if any); the taxpayer must not deduct input VAT on
infrastructure value that has been included in the deductible land value.
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If the land price on the transferring date cannot be
determined, deductible land value is the land price imposed by the People’s
Committee of the province when the transfer contract is signed.
Example 37:12 (abolished)
Example
38: In November 2013, company A buys 300 m2 of land and
infrastructure thereon from Mr. B for VND 10 billion without sufficient
documents to determine the land price at that time. In April 2014, company A sells this piece of land together with
the infrastructure thereon for VND 14 billion. Accordingly, the deductible land
value is the land price imposed by the People’s Committee of the province when
company A buys the piece of land (November 2013).
Example 39:
In September 2013, company B buys 2,000 m2 of land together with infrastructure thereon from real
estate company A for totally VND 62 billion (including VND 40 billion in
VAT-exclusive land price, meaning the unit price is VND 20 million/m2).
The invoice issued by company A indicates:
- VAT-exclusive selling price: VND 60 billion
- VAT-exclusive land price = VND 40
billion
- VAT on infrastructure: VND 2 billion
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Company must declare VAT as follows:
VAT payable = output VAT - deductible input VAT
Assuming deductible input VAT is 1.5 billion VND, then:
VAT payable = VND 2 billion - VND 1.5 billion = VND 0.5
billion.
Company B keeps developing the infrastructure and 10 villas
(200 m2/villa) for sale. Total input VAT on the villas is VND 3 billion.
On April 01, 2015, company B signs a contract to sell one
villa to customer C for VND 10 billion. Deductible land value of the villa is
calculated as follows:
- Land value (exclusive of infrastructure value)
when the villa is sold by company A: VND 20 million x 200 m2 = VND 4 billion.
- Infrastructure value of a villa:
(20 billion VND: 2,000 m2) x 200
m2 = 2 billion VND
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The invoice issued by company B indicates:
- Selling price of a villa: VND 10 billion
- Deductible land value: VND 6 billion
- VAT = [(VND 10 billion - VND 6 billion) x
10% = VND 0.4 billion.
- Total amount payable: VND 10.4 billion
Assuming that company B sells out all 10 villas in the month. VAT payable by company B = output VAT -
deductible input VAT = VND 0.4 billion x 10 villas - VND 3 billion = VND 1
billion.
VND 2 billion in VAT on infrastructure written on the invoice
when company A sells these 10 villas shall not be deducted.
If company B does not include infrastructure
value in the land value, which is 4 billion VND, the invoice shall be made as
follows:
- Selling price of a villa: VND 10 billion
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- VAT = [(VND 10 billion - VND 4 billion) x 10% = VND 0.6
billion.
- Total amount payable: VND 10.6 billion
Assuming that company B sells out all 10 villas in April
2015. VAT
payable by company B = output VAT - deductible input VAT (including the
input VAT on the construction of the villas and input VAT on the
infrastructure) = VND 0.6 billion x 10 villas - VND 3 billion -
VND 2 billion (input VAT on infrastructure) = VND 1 billion.
a.5) If
real estate under a build-transfer (BT) contract is paid with land use right,
the deductible land value is the land price when the BT contract is signed. If
the land price is unknown when the BT contract is signed, the deductible land
value is the payment for the whole construction decided by the People’s
Committee of the province as prescribed by law.
Example
40: Joint-stock company P signs a BT contract with the People’s Committee of
province A to build a bridge in exchange for land tenure. The amount payable by
the People’s Committee is VND 2,000 billion, and company P will be allocated
with 500 hectares of land in district Y of the same province. When company P uses this land to build houses for sale, the
deductible land value is VND 2,000 billion.
a.6) When a real estate company buys the right to use a piece
of agricultural land from an individual seller under a contract, then a
competent authority permits the conversion of that piece of land into
residential land where houses or apartment buildings are built for sale, the
deductible land value is the price of the piece of land paid to the seller and
other expenses, including land levy paid to government budget for land
repurposing, personal income tax paid on behalf of the seller (if agreed by
both parties).
a.7) When
a multistory apartment building is built for sale, deductible land value of
every m2 of housing equals (=) the deductible land value
mentioned in Points a.1 to a.6 divided by (:) the area (m2) of floor
area, exclusive of shared areas such as corridors, stairways, basement, and
underground constructions.
b) When infrastructural works or houses
are built for sale or for lease, taxable price equals (=) the amount of money
collected during the progress of the project minus (-) the deductible
land value, which
is proportional to the ratio of collected money to the total value contract.
a.8)13 When a taxpayer receives land use right from
another entity, deductible land price when calculating VAT is the price written
on the capital contribution contract. If the price for transfer of land use
right is lower than the price of contributed land, the former shall apply.
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11. The VAT-exclusive remunerations or commissions
for running an agent or brokering the sale of goods/services, export and import
entrustment are taxable prices.
12. Taxable prices of the goods and services using
special receipts on which the selling prices are VAT-inclusive, such as stamps,
bus tickets, lottery tickets, etc.:
VAT-exclusive price =
Selling price (price of the ticket, stamp,
etc.)
1 + tax rate (%)
13. Taxable prices of electricity generated by
hydroelectric power plants affiliated to Vietnam Electricity (EVN), including
electricity generated by the hydroelectric power plants affiliated to the power generation corporations affiliated to EVN, are 60% of the average selling price of
commercial electricity in the previous year, exclusive of VAT. If the average selling price of commercial
electricity in the previous year is unknown, the price provisionally imposed by
EVN shall apply, provided such price is not lower than the average selling
price of commercial electricity in the year preceding the previous year. When the average selling price of commercial
electricity in the previous year is found, an adjustment shall be included in
the declaration of the month in which the price is found. The average selling price of commercial
electricity in the previous year must be found by March 31 of the next year.
14. Taxable prices of casino, prize-winning electronic games and betting entertainment services are the amount of money
collected from such services (inclusive of VAT) minus (-) special excise tax.
Taxable price is calculated as follows:
Taxable price =
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1 + tax rate
Example 41: In a tax period, a casino presents the following
figures:
- Total amount collected from players at the
exchange counter: VND 43 billion.
- Total amount returned to players: 10
billion VND.
Actual revenue: VND 43 billion - VND 10 billion = VND 33
billion
The revenue of VND 33 billion is inclusive of VAT and special
excise tax.
Taxable price is calculated as follows:
Taxable price =
VND 33 billion
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1+ 10%
15. Taxable prices of transport and material handling
services are the VAT-exclusive charges, whether the materials are handled by
the taxpayer itself or by another service provider.
16. The price of an all-inclusive package of travel
services (inclusive of meals, accommodation, and travel) is considered VAT-inclusive.
Taxable price is calculated as follows:
Taxable price =
Price of the package
1 + tax rate
If the price is inclusive of the costs of return flights,
meals, accommodation, and other expenses overseas (if valid receipts are
presented), such costs may be deducted from the taxable price. Input VAT on the goods and services serving the
all-inclusive tour shall be deducted in full.
Example 42: Tourism company H signs a contract to provide an
all-inclusive package tour in Vietnam for 50 Thai tourists for 05 days. The
total payment for the tour is USD 32,000. Company H must pay for the air tickets, meals, accommodation,
and sightseeing under the contract. The payment for return air tickets is USD 10,000 (1 USD =
20,000 VND).
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+ Taxable revenue:
(USD 32,000 - USD 10,000) x VND 20,000 = VND 440,000,000
+ Taxable price:
VND 440,000,000
= VND 400,000,000
1+ 10%
Company H may deduct the input VAT on the goods and
services serving the tour.
Example 43: Tourism company N signs a contract to provide an
all-inclusive tour in China for Vietnamese tourists for 05 days. The price
is USD 400/tourist. Company N must pay USD 300/person to tourism company C in
China. Accordingly, the taxable price is: 400 - 300 = 100 (USD/person).
17. The collectible from pawnbroking services,
including the interest and other revenues from the sale of pawned articles, is
VAT-inclusive.
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Taxable price =
Collectible
1 + tax rate
Example 44: A pawnshop earns VND 110 million in a tax period.
Taxable price is calculated as follows:
VND 110 million
= VND 100 million
1+ 10%
18. The prices on the covers of the books subject to
VAT according to the Law on Publishing are VAT-inclusive prices and shall be
used to calculate VAT and revenues. If books are sold at prices other than the prices on the
cover, VAT shall be imposed on the actual selling price.
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20. VAT-exclusive remunerations or commissions on
brokering assessment, brokering compensation examination, claiming compensation
from a third person (including the costs) earned by the insurer are taxable
prices.
21. In the case of service purchase in Clause 5
Article 3 of this Circular, taxable price is the VAT-exclusive price written in
the service contract.
22. Taxable price of the goods and services
mentioned in Clauses from 1 to 21 include the surcharges payable to the
sellers.
If the seller offers a discount, the taxable price is the
discounted price. If the discount is offered according to the sales, the
discount shall be included in the invoice for the last sale or transferred to
the next period. If the discount is offered after the sales promotion is over,
an adjustment shall be made, specifying the numbers of the invoices that need
adjusting and the adjustments to the payments and tax. According to the adjusted invoice, the buyer and
the seller shall adjust their revenues, input and output taxes.
Taxable price is expressed as VND.
...[10] (abolished)
Article 8. Time for calculating VAT
1. For goods sale, VAT shall be calculated when the
ownership or the right to use goods is transferred to the buyer, whether the
payment is made or not.
2. For service provision, VAT shall be
calculated when service provision is completed or when the invoice for
service provision is made, whether the payment is made or not.
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3. For electricity and water supply, VAT shall
be calculated when the electricity or water consumption is recorded.
4. For real estate trading, construction of
infrastructures, houses for sale or for lease, VAT shall be calculated when
money is collected according to the project schedule or the contract. The taxpayer shall declare output VAT incurred in
the tax period according to collected amount.
5. For construction and installation, including
shipbuilding, VAT shall be calculated when the construction or a work is
completed and put into use regardless of whether the payment is made or not.
6. For imported goods, VAT shall be calculated when
the customs declaration is registered.
Article 9. Tax rate of 0%
1. 0% VAT is applied to exported goods and services;
construction and installation overseas and in free trade zones; international
transport; exported goods and services that are not subject to VAT, except for
the cases in Clause 3 of this Article, in which 0% VAT is not applied.
Exported goods and services are those that are sold to
overseas organizations and individuals and are consumed outside Vietnam, sold
to the entities in free trade zones, or sold to foreign customers as prescribed
by law.
a) Exported goods include:
- The goods exported to other countries, including
those under entrustment contracts;
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- The goods that are delivered to the recipients
outside Vietnam;
- Parts and supplies for repairing, maintaining
vehicles, machinery, and equipment of foreign entities, and those that are used
outside Vietnam;
- Cases of deemed exportation:
+ Forwarded processed goods under trade laws on international
goods trade and export processing.
+ Goods for in-country
export as prescribed by law.
+ The goods exported to be sold at overseas fairs or
exhibitions.
b) Exported services include the services directly
provided for overseas organizations and
individuals and are consumed overseas; the services provided for
the entities in free trade zones and consumed within the free trade
zones.
Overseas individuals are the foreigners that do not reside in
Vietnam, the Vietnamese people that reside overseas and are not present in
Vietnam when the services are provided. The entities in free trade zones are the entities that have
registered their business and other cases prescribed by the Prime Minister.
If services are provided both in Vietnam and overseas, but
the service contract is signed between two taxpayers in Vietnam or two taxpayer
that have permanent establishments in Vietnam, 0% tax is only applied to the
services provided overseas, except for the case of insurance for imported
goods, in which 0% tax is applied to the whole contract value. If the contract does not separate the services
provided in Vietnam, taxable price shall be determined according to the ratio
of expense incurred in Vietnam to the total expense.
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Example 45: Company B signs a contract with company C to
provide some services including consultancy, survey, and design for company C’s
project of investment in Cambodia (both company B and company C are Vietnamese
companies). According to the contract, there are services that provided
in Vietnam and services provided in Cambodia. 0% tax shall apply to the value
of the services provided in Cambodia. Company B must pay VAT on the revenue
from the services provided in Vietnam.
Example 46: Company D provides some services for company
X, including consultancy, survey, and feasibility study on a project
in Laos. Company D is paid VND 5 billion for this contract, inclusive of VAT on
the services provided in Vietnam. The contract does not separate the revenue earned in Vietnam
from the revenue earned in Laos. The expense incurred in Laos (cost of survey) is VND 1.5
billion and the expense incurred in Vietnam (cost of consolidating and
reporting) is VND 2.5 billion.
The VAT-inclusive revenue from the services provided in
Vietnam is calculated as follows:
VND 5 billion x
VND 2.5 billion
VND 2.5 billion + VND 1.5 billion
= VND 3.125 billion
If company D presents documents proving that company D sent
employees to Laos to carry out the survey, and the documents proving that
company D purchased goods serving the survey in Laos, 0% tax shall be applied
to the revenue from the services provided in Laos, which equals 1.875 VND
billion (VND 5 billion – VND 3.125 billion = VND 1.875 billion).
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Example 47: Company X in Vietnam uses their ships to
transport goods from Singapore to Korea. The revenue from this transport is considered revenue from
international transport.
d) Aviation services and maritime services directly provided
to overseas organizations or via agents, including:
0% tax shall be applied to the following aviation services:
catering; aircraft takeoff and landing; airport
apron; aircraft security; security screening; luggage
conveyance at terminals; terrestrial technical services; aircraft protection;
aircraft towing; aircraft guiding; passenger boarding bridges; air controlling;
flight crew and passenger transport in the airport apron; freight handling and
checking; passenger service charges for international flights from Vietnamese
airports.
0% tax shall be applied to the following maritime services:
ship towing; pilotage; sea rescue; wharves; freight handling; moorings; hatch
control; hull cleaning; freight checking; registration.
dd) Other goods and services:
- Construction or installation overseas or in free
trade zones;
- The goods and services that are not subject to
VAT when being exported, except for the cases in Clause 3 of this Article, in
which 0% tax is not applied;
- Aircraft or vessel repair services provided to foreign
organizations or individuals.
2. Conditions for application of 0% tax:
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- A sale contract, export processing contract, or
export entrustment contract;
- Bank receipts for payment for exports and other
documents prescribed by law;
- A customs declaration prescribed in Clause 2
Article 16 of this Circular.
If goods are delivered to a recipient outside Vietnam, the
seller must provide documents proving the delivery of goods outside Vietnam
such as: a contract to buy goods signed with an overseas buyer, a contract to
sell goods signed with the buyer, documents proving that goods are received
outside Vietnam such as commercial invoices, bills of lading, packaging notes,
Certificates of Origin, etc.; bank receipt for the payment to the overseas
seller by the taxpayer, bank receipt for the payment to the taxpayer by the
buyer.
Example 48. Company A and company B signs a contract to buy
grease (both of them are Vietnamese companies). Company A buys grease from several companies in
Singapore, then sell it to company B at a port of Singapore. If company A has contracts to buy grease signed
with the companies in Singapore, the contract to sell grease to company B,
documents proving that goods have been delivered to company B at a port in
Singapore, bank receipts for the payments to grease companies in Singapore, and
a bank receipt for the payment to company A by company B, 0% tax may be applied
to the revenue earned by company A from selling grease to company B.
b) The documents below are compulsory
for exported services:
- A contract to provide services for an
organization or individual in another country or in a free trade zone;
- Bank receipts for payment for
exported services and other documents prescribed by law;
Apart from presenting the aforesaid documents, providers of
repair services for foreign aircraft and sea vessels must follow the procedure
for importing the aircraft or vessel to Vietnam, and follow the procedure for
exporting them after they are repaired in order to be eligible for 0% tax.
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- A international passenger transport or freight
transport contract between the service provider and the service buyer. For passenger transport, the contract may be
substituted with tickets. Providers of international transport services must comply
with regulations of law on transport.
- Documents proving that payment is made by bank
transfer or another method considered bank transfers. Receipts for direct payment are compulsory for
passenger transport.
d) For aviation services and maritime services:
d.1) 0% tax shall be applied to the services provided
within the international airports and cargo terminals, provided the following
documents are presented:
- A service contract with an overseas organization
or airline, or a written request for services by an overseas organization or
airline;
- Receipts for bank transfers or other
payments considered bank transfer. If services are provided for an overseas organization or
airline on an irregular, unscheduled basis without any contract, a receipt
for direct payment made by the overseas organization or airline is compulsory.
The aforesaid documents are not compulsory for passenger
service charges.
d.2) 0% tax shall be applied to the maritime services
provided within the port area, provided the following documents are presented:
- A service contract with an overseas
organization or a shipping agent, or a written request for
services by an overseas organization or shipping
agent;
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3.[11] The tax
rate of 0% is not applicable to:
- Overseas reinsurance; technology transfer, overseas transfer of
intellectual property rights; capital transfer, credit extension, outward
securities investment; derivative financial services; outbound postal and
telecommunications services (including those provided for the entities in free
trade zones; provision of sale of prepaid phone cards abroad or in free trade
zones); exported products being natural resources and minerals as per Clause 23
Article 4 of the Circular; tobacco and alcoholic beverages imported then
re-exported; goods and services provided for individuals who have not
registered to do business in free trade zones, except for the cases defined by
the Prime Minister;
Tobacco and alcoholic
beverages that are imported then exported shall not incur output VAT upon
export. However, input VAT shall not be deducted.
- Petroleum supplied domestically to motor vehicles of the
businesses that operate in free trade zones;
- Motor vehicles sold to the entities that operate in free trade
zones;
- Services that business establishments provide to the entities
operating in free trade zones, such as: leasing of houses, conference rooms,
offices, hotels, warehouses; transportation of workers; food and beverage (except
the industrial catering service and food and beverage service rendered in free
trade zones);
- The tax rate of 0% is not applicable to the following services
provided in Vietnam to overseas entities:
+ Sports competition, art performances, cultural events,
entertainment, conference, hotel, education, advertisement and tourism;
+ Online payment services;
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Article 10. Tax rate of 5%
10% tax shall be levied on the goods and services below:
1. Clean water serving manufacture and everyday life, except
for bottled water and other soft drinks subject to 10% tax.
2.[12] Ores used for fertilizer manufacture; pesticides and growth
stimulants for plants and animals, including:
b) Ores used for manufacture of fertilizers such as apatite ore
used for manufacture of phosphate fertilizers, humus used as biofertilizers;
b) Pesticides including agrochemicals on the List of agrochemicals
complied by the Ministry of Agriculture and Rural Development and other
pesticides;
c) Growth stimulants for plants and animals.
3.[13] (abolished)
4. Dredging channels, canals, ponds, and lakes serving
agriculture; plant cultivation; preprocessing and preservation of agricultural
products (except for dredging in-field trenches mentioned in Clause 3 Article 4
of this Circular).
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5. The farming, breeding and aquaculture products
that are unprocessed or preprocessed or preserved (defined in Clause 1 Article
4 of this Circular), except for the cases in Clause 5 Article 5 of this Circular.
The unprocessed farming products mentioned in this Clause
include unhusked rice, husked rice, corn, potatoes, cassava and wheat.
6. Preprocessed latex in the form of crepe, sheets,
rubber or nuggets; preprocessed turpentine; fishing nets, cords and fibers for
making fishing nets; specialized fibers or cords for making fishing nets, regardless
of raw materials.
7. Fresh foods for business, unprocessed forestry
products for business, except for wood, bamboo sprouts, and the products
enumerated in Clause 1 Article 4 of this Circular.
Fresh foods include the foods that have not been cooked or
processed into other products, or have only been cleaned, skinned, cut, frozen,
or dried in a way that they are still fresh foods such as meat of livestock and
poultry, shrimps, crabs, fish, and other aquaculture products. 10% tax shall be levied on seasoned foods.
Unprocessed forestry products include the products from natural
forests such as rattan, bamboo, mushrooms, roots, leaves, flowers, herbs,
resin, and other forestry products.
Example 49: Company A produces seasoned triggerfish under the
following procedure: fresh triggerfish are caught and filleted, then seasoned
with sugar, salt, solpitol, then packaged and frozen. The seasoned triggerfish
is subject to 10% VAT.
8. Sugar; by-products during the sugar manufacture
process including molasses, bagasse and mud waste.
9. Products made of jute, sedge, bamboo, rattan, thatch, reed,
thysanoloena maxima Kuntze, dendrocalamus barbatus, straws, copra, coconut
shells, hyacinth and other handicrafts made of recycled materials from
agriculture being products produced or processed from main materials being
jute, sedge, bamboo, reed, thysanoloena maxima Kuntze or dendrocalamus barbatus
and thatch such as jute carpets, jute fibre, jute bags, jute strings, coconut
fiber or sedge mats; grass brooms and ropes made of bamboo or coconut fibers,
conical hats, bamboo blinds; bamboo chopsticks, dendrocalamus chopsticks;
preprocessed cotton; newspaper printing paper.
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11.[15] Medical equipment including machinery and instruments serving
healthcare such as: radiographic equipment serving medical examination and
treatment, equipment and instruments for surgery and injury treatment;
ambulances; instruments for blood pressure measurement, cardiography, blood
infusion, syringes; birth control equipment, and other medical equipment
certified by the Ministry of Health.
Cotton wool, bandages, gauze pads, and medical tampons; medicines
including finished medicines and raw materials, except for functional foods;
vaccines; bioproducts, distilled water to mix with injectable medicines or
intravenous fluids; caps, clothing, facemasks, gloves, boots, medical towels,
breast implants and skin fillers (not including cosmetics); chemicals used for
testing and sterilization.
12. Teaching aids including models, pictures, boards,
chalks, rulers, compasses, other equipment and instruments for teaching,
research, and scientific experimentation.
13. Artistic, exhibition, physical training and
sporting activities; art performances; cinematography; importing, distributing,
and showing films.
a) Artistic, exhibition, physical training and sporting activities
except for revenues from the sale of goods, the lease of parking areas and from fair and
exhibition booths.
b) Artistic performances such as tuong, cheo, cai luong, singing, dancing, musical performances,
drama and circuses; other types of artistic performance and art performance organization
services by opera companies, performing groups and circuses which must be licensed
by the competent authority.
c) Cinematography; importing, distributing, and showing
films, except for the products mentioned in Clause 15 Article 4 of this
Circular.
14. Children’s toys; books other than those that are
not subject to VAT mentioned in Clause 15 Article 4 of this Circular.
15. Scientific and technological services which mean
the activities that serve or assist in scientific research and technology
development; the activities related to intellectual property; transfer of technologies,
technical regulations and standards related to measurement, product quality,
goods, nuclear and radiation safety, and atomic energy; consultancy, training,
dissemination, and application of scientific and technological achievements to
socio-economic fields under contracts for scientific and technological services
defined in the Law on Science and Technology, not including online games and
Internet-based entertainments.
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Article 11. Tax rate of 10%
10% tax shall be levied on the goods and services that are
not mentioned in Article 4, Article 9 and Article 10 of this Circular.
The rates of VAT mentioned in Article 10 and Article 11 shall
be uniformly applied to the each type of goods and services, whether they are
imported, manufactured, processed, or traded.
Example 50: 10% tax is levied on apparel. That means the tax
rate is always 10% whether such apparel is imported manufactured, processed, or
traded.
VAT on the products made of recycled wastes and scrap is the
same as VAT on the wastes and scrap when they are sold.
If a taxpayer sells various goods and services that are
subject to various rates of VAT, they must be sorted by VAT rates. Otherwise,
the highest rate of VAT among which shall apply.
If the rate of VAT in the preferential import tariff schedule
is found unconformable with this Circular, this Circular shall apply. If different rates of VAT are applied to the same
kind of goods that are imported or manufactured in Vietnam, the local tax
authority and customs authority must send a report to the Ministry of Finance
for guidance.
Section 2. TAX CALCULATION
Article 12. Credit-invoice method
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a) Any taxpayer that earns at least 1 billion VND in annual
revenue from selling goods and services Credit-invoice, provided the
taxpayer adheres to the accounting and invoicing practice according
to accounting and invoicing laws, except for household and individual
businesses mentioned in Article 13 of this Circular;
b) Any taxpayer that voluntarily applies
credit-invoice method, except for the household and individual businesses that
pay tax using direct method mentioned in Article 13 of this Circular;
c) Any foreign entity that provides goods and services
serving petroleum exploration and extraction and oil field development and
authorizes a Vietnamese party to deduct tax.
2. The annual revenue mentioned in Point a Clause 1
of this Article is the revenue from selling taxable goods and services,
which is calculated as follows:
a) Annual revenue earned by a taxpayer is determined by the
taxpayer itself according to “Total revenue from selling goods and services
subject to VAT” on the VAT declarations from November of the previous month to
the end of October of the current year, which precedes the year in which tax
accounting method may be changed; or on the VAT declarations from the fourth of
the previous year to the end of the third quarter of the previous year, which
precedes the year in which tax accounting method may be changed. The method shall be applied for two consecutive
years.
Example 51: Enterprise A was established in 2011 and still
operating in 2013. To determine the tax accounting method applied in 2014,
enterprise A shall calculate its annual revenue by aggregating the revenue from
selling goods and services subject to VAT on the monthly VAT declarations from
November 2012 to the end of October 2013.
If the annual revenue calculated is VND 1 billion or more,
enterprise A may apply credit-invoice method for 02 years (2014 and 2015).
If the annual revenue calculated is less
than VND 1 billion, enterprise A must apply direct method
according to Article 13 of this Circular for 02 years (2014 and 2015),
unless enterprise A voluntarily applies credit-invoice method according to
Clause 3 of this Article.
b) If the company has not operated for 12 months, the annual
revenue shall be estimated by aggregating the revenue from selling goods and
services subject to VAT on the monthly VAT declarations and dividing (:) it by
the operational months, and then multiplying (x) it by 12 months. If the estimated annual revenue is VND
1 billion or more, the enterprise may apply credit-invoice method. If the estimated annual revenue is less
than VND 1 billion, the enterprise must apply direct method for 02
years, unless it voluntarily applies credit-invoice method.
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If the estimated annual revenue is VND 1 billion or
more, the enterprise may apply credit-invoice method. If the estimated annual revenue is less
than VND 1 billion, enterprise B must apply direct method for 02
years, unless it voluntarily applies credit-invoice method.
c) If the company starts declaring tax quarterly from July
2013, the annual revenue shall be calculated by aggregating the total revenue
from selling goods and services subject to VAT on the monthly VAT declarations
of October, November and December in 2012, the first six months of 2013, and
the VAT declaration of the third quarter of 2013. If the annual revenue calculated is VND 1 billion or more,
the enterprise shall apply credit-invoice method. If the annual revenue is less than VND 1 billion, the
enterprise must apply direct method for 02 years, unless it voluntarily applies
credit-invoice method.
d) If the taxpayer suspends their business for the whole
year, the annual revenue is the revenue of the year preceding the year over
which the business is suspended.
If the taxpayer suspends their business
for a certain period of time in the year,
the revenue earned during the operational months and quarters
according to Point b of this Clause shall be considered annual revenue.
If the business is not in operation for the full 12 months in
the year preceding the year over which the business is suspended, the revenue
earned during the operational months and quarters according to Point b of this
Clause shall be considered annual revenue.
3.[16] Business establishments that voluntarily apply credit-invoice
method include:
a) Any enterprise or cooperative that earns an annual revenue of
below VND 1 billion from selling goods or providing services subject to VAT and
adhere to regulations on bookkeeping and invoicing.
b) Any new enterprise derived from a project of a business
establishment that pays VAT using credit-invoice method.
Any new enterprise that is making investment in a project approved
by a competent authority and voluntarily applies credit-invoice method.
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c) Any new enterprise or cooperative that makes investment,
purchases, or receives capital contribution in the form of fixed assets,
machinery, equipment, tools, or has a contract to lease business premises.
d) Any foreign entity doing business in Vietnam under a main
contract or subcontract.
dd) Any business entity that can separate input VAT from output
VAT, excluding enterprises and cooperatives.
[17] The tax calculation method of a business establishment shall
comply with the VAT declaration documents and instructions in Article 11 of
Circular No. 156/2013/TT-BTC (amended by Article 1 of Circular No.
119/2014/TT-BTC and Article 2 of Circular No. 26/2015/TT-BTC).
4.[18] Other cases:
a) If a business establishment trades in jewelry, it must separate
revenue from this operation and apply direct method to pay VAT thereon in
accordance with Article 13 of this Circular.
b) When an enterprise applying credit-invoice method establishes
branches (including those derived from its projects), the tax calculation
method applied by the branches is the same as that applied by the enterprise if
such branches declare VAT independently. Any branch that does not sell goods,
does not earn revenue, or any branch in the same province as the headquarter
which does not declare tax independently shall have tax declared at the
headquarter of the enterprise.
c) Any new enterprise or cooperative that is not mentioned in
Clause 3 of this Article shall apply the direct method prescribed in Article 13
of this Circular.
d)24 (abolished)
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VAT payable
=
Output VAT
-
Deductible output VAT
Where:
a) Output VAT equals the total VAT on sold goods and services
written on the VAT invoices.
The VAT written on a VAT invoice equals (=) taxable prices of
goods and services multiplied by (x) corresponding tax rates.
If the selling price is VAT-inclusive, output VAT equals (=)
selling price minus (-) taxable price according to Clause 12 Article 7 of this
Circular.
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Example 54: An enterprise sells F6 steels at VAT-exclusive
price VND 11,000,000/tonne; 10% VAT = 1,100,000 VND/tonne. However, the
selling price written on some invoices is VND 12,100,000 /tonne. In this case,
VAT will be VND 1,210,000 /tonne (VND 12,100,000 /tonne x 10%) instead of the
pre-tax price of VND 11,100,000 /tonne.
Taxpayers must adhere to accounting and invoicing practice in
accordance with the laws on accounting and invoicing. In case the tax authority finds an incorrect VAT
rate on an invoice for the sale of goods and services, follow the instructions
below:
If the incorrect VAT rate is higher than that prescribed by the
legislative documents on VAT, the taxpayer must pay tax at the rate written on
the invoice; if the incorrect VAT rate is lower than that prescribed by the
legislative documents on VAT, the taxpayer must pay tax at the rate prescribed
by the legislative documents on VAT.
b) Input VAT equals (=) total VAT on invoice VAT for purchase
of goods and services (including fixed assets) serving the manufacture or sale
of taxable goods and services, VAT on receipts for payment of tax on
imported goods or payment of VAT on behalf of a foreign organization, which
does not have a legal status in Vietnam, or a foreigner doing business in
Vietnam or earning income in Vietnam.
If special receipts, on which selling prices are
VAT-inclusive, are permitted, the taxpayer may calculate VAT-exclusive prices
and input VAT according to the VAT-inclusive prices and the instructions in
Clause 12 Article 7 of this Circular.
Deductible input VAT shall be calculated in accordance with
Articles 14 to 17 of this Circular.
Example 55: In a tax period, company A pays
VND 110 million inclusive of VAT for deductible input services that are subject
to 10% tax (special receipts bearing VAT-inclusive prices are used for the
services), then deductible input VAT is calculated as follows:
VND 110 million
x 10% = VND 10 million
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VAT-exclusive price is VND 100 million; VAT is VND 10
million.
In case the tax authority finds an incorrect VAT
rate on an invoice issued by the goods buyer:
If the VAT rate on the invoice is higher than that
prescribed by tax laws, input VAT shall be deducted at the
rate prescribed by the legislative
documents on VAT. If it is proven that the seller declared and paid tax at the
rate on the invoice, input VAT may be deducted at the rate written on the
invoice as long as it is certified by the supervisory tax authority of the
seller. If the VAT rate on the invoice is lower than
that prescribed by the legislative documents on
VAT, input VAT shall be deducted at the
rate written on the invoice.
In case the tax authority finds an incorrect VAT
rate on an invoice issued by the goods seller: If VAT has been paid by the
seller when goods are imported, and the VAT rate on the VAT invoice issued to
consumer is equal to the VAT rate declared when goods are imported and when
goods are sold, but this rate is lower than that prescribed by the legislative documents on VAT and the
taxpayer is not able to collect additional payment from the consumer, then the
payment collected from the consumer under the VAT invoice is considered
inclusive of VAT at the rate prescribed by the legislative
documents on VAT, which is used to calculate VAT payable and
revenue subject to corporate income tax.
Example 56: In March 2014, taxpayer A, who is eligible to
apply credit-invoice method, imports products named “CHAIR MM”, and has paid 5%
VAT during importation. In May 2014, taxpayer A sells 01 “CHAIR MM” to buyer B
for VND 100 million exclusive of VAT. Because
5% VAT has been paid during importation, the VAT invoice issued by taxpayer A
to buyer B indicates VND 100 million in taxable price, 5% VAT, VND 5
million in VAT, and VND 105 million in total amount. This amount has been paid
off by buyer B.
In 2015, tax authority finds that the VAT rate applied by
taxpayer A is incorrect (the correct rate is 10%). Because the transaction between taxpayer A and
buyer B has finished, company A cannot collect any additional payment from
buyer B (buyer B refuses to pay any additional tax). The VAT payable by taxpayer A and the taxable
revenue are determined by the tax authority as follows:
The total payment made by buyer B, which is VND 105 million,
is considered inclusive of 10% VAT. The correct VAT payable is:
VND 105 million
x 10% = VND 9.545 million
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Additional VAT payable by taxpayer A:
VND 9.545 million - VND 5 million = VND
4.545 million.
Taxable revenue from selling the “CHAIR MM” to buyer B:
VND 105 million - VND 9.545 million = VND 95.455 million.
Article 13. Direct method
1.[19] VAT payable equals (=) value added multiplied by (x) VAT rate on
gold, silver and precious stone trading and crafting.
Value added of gold, silver
and precious stones equals (=) its selling price minus its buying price..
The selling price of gold, silver and precious stones is the price
written on the invoice, inclusive of crafting cost (if any), VAT, and
surcharges to which the seller is entitled.
The buying price of gold, silver and precious stones is the VAT-inclusive
value of gold, silver and precious stones purchased or imported for crafting or
trading the gold, silver and precious stones sold.
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2. Cases in which VAT is calculated by directly multiplying a rate
(%) by the revenue (hereinafter referred to as “direct VAT”):
a) This method may be applied by the following entities:
- The operational enterprises and cooperatives that earn less than
VND 1 billion in annual revenues, except for those that voluntarily apply
credit-invoice method prescribed in Clause 3 Article 12 of this Circular;
- The new enterprises and cooperatives, except for those that
voluntarily apply credit-invoice method prescribed in Clause 3 Article 12 of
this Circular;
- Household and individual businesses;
- The foreign entities doing business in Vietnam without following
the Law on Investment; the organizations that fail to adhere to accounting and
invoicing practice, except for those that provide goods and services serving
petroleum exploration and extraction and oil field development.
- The business entities other than enterprises and cooperatives,
except for those that voluntarily apply credit-invoice method.
b) Direct VAT rates applied to various business lines:
- From goods distribution or goods supply: 1%;
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- Manufacturing, transport, services associated
with goods, construction inclusive of building materials: 3%;
- Other lines of business: 2%.
c) The taxable revenue is the total revenue from selling
goods and services, which is written on the sale invoice for taxable goods
and services, inclusive of the surcharges to which the seller is entitled.
The rates above are not applied to the revenue from selling
the goods and services that are not subject to VAT and revenue from exported
goods and services.
Example 57: Company A is a company that declares and pays VAT
using direct method. Company A earns revenue from selling computer software and
consultancy on company establishment. Company A shall not pay direct VAT from
selling computer software, which is not subject to VAT), and must pay direct
VAT at 5% of the revenue from consultancy on company establishment.
If the taxpayer engages in various lines of business to which
different rates are applied, they must be sorted by VAT rate. Otherwise, the
highest rate among which shall apply.
3. The direct VAT payable by a household business or
individual business that pays VAT at a flat rate depends on the declaration
made by the taxpayer, the data of the tax authority, the result of the
investigation into the taxpayer’s actual revenue, and opinions of the local Tax
Advisory Council.
If the taxpayer that pays tax at a flat rate engages in
multiple lines of business, the rate on the primary business line shall be
applied.
4. The list of direct VAT rates mentioned in Clause
2 and Clause 3 of this Article is enclosed herewith.
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TAX
DEDUCTION AND TAX REFUND
Section 1. TAX DEDUCTION
Article 14. Rules for deducting input VAT
1. Input VAT on goods and services serving the
manufacture or sale of goods/services subject to VAT shall be deducted in full,
including non-refundable input VAT on damaged goods.
Non-refundable input VAT on damage goods may be deducted in
an event of natural disaster, blaze, damage that is not covered by insurance,
degraded or expired goods that must be destroyed. The taxpayer must present sufficient documents to prove the
damage not covered by insurance.
If goods diminish naturally during transport or pumping (such
as petrol, oil, etc.), input VAT on the lost amount of goods within the
tolerance may be deducted. Input VAT on the lost amount beyond the
tolerance must not be deducted.
Input VAT on goods and services forming fixed assets such as
canteen, recreation room, locker room, parking lot, restroom, water tank
serving workers at the workplace, housing and medical facility for workers in
industrial parks shall be deducted in full.
VAT on the rents for the houses for workers in an industrial
park paid by the taxpayer may be deducted if the houses are conformable with
laws on houses for workers in industrial parks in terms of design standards and
rents. If the taxpayer
builds or purchases houses outside the industrial parks serving workers in the
industrial park, VAT on these housed may be deducted in full if they are
conformable with the design standards applied to houses for workers in
industrial parks.
When a taxpayer pays foreign experts for their works in
Vietnam or holding managerial positions in Vietnam under labor contracts
signed, the rent for houses for such foreign experts must not be deducted.
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2.[20] When goods and services (including fixed assets) are purchased to
serve the manufacture or sale of both the goods/services that are subject to
VAT and goods/services that are not subject to VAT, only VAT on the goods and
services serving the manufacture or sale of the goods/services subject to VAT
shall be deducted. The taxpayer must separate the deductible input VAT from
non-deductible one. Otherwise, input VAT shall be deducted according to the
ratio of revenue subject to VAT, revenue not subject to VAT to the total
revenue from selling goods and services, including revenue not subject to VAT
that cannot be separated.
The taxpayer that sells both goods/services that are subject to
VAT and goods/services that are not subject to VAT may temporarily deduct all
of the VAT on purchased goods, services, and fixed assets incurred in the month/quarter.
At the end of the year, the taxpayer shall determine the actual deductible
input VAT in the year and adjust the amount of input VAT deducted during the
year.
3.[21] The input VAT on fixed assets, machinery, and equipment,
including the input VAT on the lease of these assets, machinery, and equipment,
and other input VAT relating to assets, machinery, and equipment such as
warranty or repair shall be not deducted and shall be included in costs of
fixed assets or the deductible expense prescribed in Law on Corporate Income
Tax and its guiding documents in the following cases: specialized fixed assets
used for the manufacture of weapons and specialized vehicles for security and
defense; fixed assets, machinery, equipment of credit institutions, reinsurers
and life insurers, securities companies, health facilities, training
institutions; civil aircraft and yachts not used for commercial cargo
transport, passenger transport, tourism or hotel operation.
With regard to fixed assets being cars with fewer than 9 seats
(except for cars used for cargo transport, passenger transport, tourism, or
hotel operation; cars used for display and test drive by car dealers) whose
value is VND 1.6 billion or more (exclusive of VAT), the input VAT amount in
proportion to the amount in excess of VND 1.6 billion shall not be deducted.
4. Some cases of VAT deduction:
a) If the taxpayer has a closed production line where the
products not subject to VAT are used for producing goods subject to VAT, input
VAT shall be deducted in full.
Example 58: Enterprise X invests in raw materials and a
factory to fillet tra fish and river catfish and produce frozen shrimps for
export. Enterprise X has
a closed production line, including the breeding line, ponds, fences,
irrigation system, boats, and other raw materials such as feeds, veterinary
medicines, and the processing line. Enterprise X may deduct input VAT on fixed assets and
purchases that are not fixed assets during the manufacture and processing.
Example 58a:[22] Enterprise A invests in a raising zone and a factory to create a
closed manufacture process from raising (including the lease of a raising zone
in which the breeds, ponds, fences, irrigation system, ships, animal feeds,
veterinary medicines, veterinary services, etc. are invested in by Company A)
to processing tra fish fillets for export and domestic sale. During the
manufacture process, enterprise A has bought tra fish from other enterprises
and farmer households. Tra fish bought externally are gathered at enterprise
A’s ponds where enterprise A’s tra fish are raised before being brought into
the factory. Tra fish raised by the enterprise and tra fish bought externally
are processed into fish fillets in the factory in accordance with the
procedure: Raw material - cleaning - head removal, skinning - gutting -
filletting - salting - freezing - sale. Enterprise A shall declare VAT as
follows:
- Enterprise
A may deduct the whole input VAT on fixed assets and purchased goods/services
that are not fixed assets serving the preparation of tra fish fillet
preprocessing.
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Example 59: Enterprise Y invests in raw materials
and a factory to produce and process dairy (sterilized milk, yogurt,
cheese, etc.). Enterprise Y has a closed production line, including the
breeding line, farms, stables, fences, milking devices, sanitation system, raw
materials such as feeds and veterinary medicine, and the processing line. Enterprise Y may
deduct input VAT on fixed assets and purchases that are not
fixed assets during the manufacture and processing.
b) If the taxpayer has a project of investment that is
divided into multiple stages, has a closed production line, and uses non-taxable
products to manufacture taxable goods, but non-taxable goods and services are
provided during infrastructural development stage, the input VAT incurred
during the infrastructural development stage in fixed assets may be deducted in
full. The taxpayer
must separate the VAT on the assets other than those serving manufacture of and
trading in non-taxable goods and services to deduct tax according to the ratio
of taxable revenue to total revenue from selling goods and services.
If the taxpayer makes a commitment to keep
producing taxable products, VAT may be deducted during infrastructural
development stage. If the input VAT incurred during the infrastructural
development stage has been declared, deducted, and refund, but then found to be
not eligible for deduction or refund, the taxpayer must make an adjustment and
pay tax that has been deducted or refunded. If the taxpayer fails to make the adjustment, tax authority
shall collect the tax arrears and impose penalties as prescribed. The taxpayer is totally responsible to the law
for the report and explanation for the tax deduction and tax refund, which are
submitted to tax authority.
If the taxpayer sells unprocessed or preprocessed
agricultural, forestry and aquaculture products that are not subject to VAT,
the VAT on purchases may also be deducted according to the ratio of revenue
from selling taxable goods and services to the total revenue.
Enterprise A has project on investment in a rubber plantation
and incurs input VAT during infrastructural development stage. Enterprise A
does not have raw materials to manufacture taxable products (including the
unprocessed products or processed products that are subject to VAT) but have a
project to build a factory to treat rubber latex into products subject to VAT)
and declares to keep using the farming products to manufacture taxable
products. Enterprise A may deduct the input VAT in full.
If enterprise X sells all of the rubber latex, which is not
subject to VAT, the input tax shall not be deducted.
If the enterprise uses part of the rubber latex for
manufacturing taxable products, and sell the rest, the input VAT shall be
deducted as follows:
- Input VAT on fixed assets (rubber tree
plantation, processing factory, etc.) may be deducted in full (including VAT incurred
during infrastructural development stage).
- Input VAT on goods and services shall be deducted
according to the ratio of revenue from selling taxable goods and services to
the total revenue.
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Example 61: Z is a new enterprise derived from a project on
investment in transport. According to the business plan, company Z is supposed to earn
revenue from public passenger transport, advertising, vehicle maintenance and
repair. The revenue from passenger transport by bus accounts for 30% of the
total revenue. The infrastructural development stage lasts for 02 years
(from June 2014 to May 2016), including buying vehicles, building bus stops and
infrastructure. During this period, 70% of the input VAT on fixed assets and
purchases serving the creation of the company is provisionally deducted and
refunded (VAT on the vehicles used as public buses is not deducted). Enterprise Z is inaugurated and starts earning
revenue from June 2016. Three years later, at the end of May 2019, the revenue
from public passenger transport by bus makes up 35% of total revenue from goods
and services. Enterprise Z shall reduce the deductible VAT by 5% (= 70% - 65%)
and aggregate the arrears with the VAT payable in May 2019. The enterprise
shall not incur any fine or late payment interest.
5. Input VAT on the goods (whether purchased
externally or produced by the taxpayer) used as gifts, used for sale promotions
or advertising serving the manufacture of sale of taxable goods may be
deducted.
6. The VAT paid under a decision on tax imposition
made by a customs authority shall be deducted in full, unless penalties for tax
fraud or avoidance are imposed by the customs authority.
7. Input VAT on goods and
services serving the manufacture or sale of taxable goods and services
mentioned in Article 4 of this Circular must not be deducted, except for the
following cases:
a) VAT on purchased goods and services serving the provision
of goods and services for the foreign entities that use them as humanitarian
aid or non-refundable aid according to Clause 19 Article 4 of this Circular
shall be deducted in full;
b) Input VAT on goods and services serving petroleum
exploration shall be deducted in full until the first day of extraction.
8. VAT shall be declared and deducted in the period
during which it is incurred, whether the products are used or still in storage.
If the taxpayer finds that the input VAT is incorrectly
declared, an adjustment may be made before the tax authority or a competent
authority announces the decision on tax inspection at the taxpayer’s premises.
9. Input VAT that is not deductible shall be
aggregated with costs to calculate corporate income tax, or aggregated with
costs of fixed assets, except for the VAT on any purchase that costs VND 20
million or more without receipts for non-cash payments.
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If such units sell taxable goods and services, VAT on these
goods and services shall be separately declared and paid.
Example 62: Though the headquarter of company A does not
directly run the business and is funded by its affiliates, it leases out part
of its office building. In this case, the headquarter must separately declare
and pay tax on the office lease. Input VAT on goods and services serving the operation of the
headquarter shall not be deducted or refunded.
11. Input VAT of goods and services
serving provision of goods and services that are not subject to
VAT mentioned in Article 5 of this Circular (except for
Clause 2 and Clause 3 of Article 5) may be deducted in full.
12. When the taxpayer authorizes another entity to
make a purchase, the invoice for which bears the name of the authorized buyer,
input VAT on such purchase may be deducted in the following cases:
a) An insurer authorizes the policyholder to have the
policyholder’s assets repaired (invoices for the repair cost and parts bear the
name of the policyholder), then pays the policyholder for the invoices under
the insurance contract. In this case the insurer may deduct VAT on such
invoices. If the amount paid to the policyholder is VND 20 million or above, it
must be made by bank transfer.
b) Before an enterprise is established, its founders
authorize another entity in writing to pay on their behalf some amounts related
to the establishment of the enterprise and purchase some goods, the enterprise
may deduct input VAT according to the invoices bearing the name of the
authorized entity. The invoices of which the value is VND 20 million or more
must be paid by bank transfer.
13. When a non-business entity contributes assets to
a limited liability company or a joint-stock company, the receipt for this
contribution is the certificate of capital contribution and the asset transfer
note. If the
contributed assets are brand new, have legitimate invoices, and are accepted by
the capital transfer council, the value of this contribution is the
VAT-inclusive value written on the invoice. The recipient of the
contribution may deduct the VAT on the invoice for the purchase of such assets
from the contributor.
14. The taxpayer that switches over from direct
method to credit-invoice method may start deducting VAT on purchases from the
first tax period in which credit-invoice method is applied.
The taxpayer that switches over from credit-invoice method to
direct method may aggregate the VAT on purchases that is not completely
deducted before switching with deductible expenses when calculating the income
subject to corporate income tax, except for the refundable VAT on the purchases
that were made before switching according to Article 18 of this Circular and
the legislative documents that were effective before this Circular comes into
force.
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14a.[23] Input VAT on goods, services, fixed assets serving manufacture
of: fertilizers, specialized machinery and equipment serving agricultural
production, offshore fishing ships, animal feeds that are sold domestically
shall be included in deductible expenses when determining income subject to
corporate income tax instead of being declared and deducted, except for VAT on
purchased of goods, services, fixed assets that are incurred before January 01,
2015, written on VAT invoices or proof of VAT payment upon importation and
satisfy conditions for deduction, tax refund, and are eligible for tax refund
as prescribed in Article 18 of Circular No. 219/2013/TT-BTC dated December 31,
2013 and this Circular.
15. Input VAT must not be deducted in the following
cases:
- The VAT invoice is not legitimate, such as VAT is
not written (except for special invoices on which selling prices are
VAT-inclusive);
- The invoice does not contain or does not contain
the correct name, address or TIN of the seller, thus rendering the seller
unidentifiable;
- The name, address, or tax code of the buyer on
the invoice is incorrect (except for the case in Clause 12 of this Article);
- The VAT invoice or the receipt for VAT payment is
fake; the invoice is changed or fictitious (made without actual sale);
- The invoice does not reflect the actual value of
goods and services.
16. Other cases prescribed by the Ministry of
Finance.
Article 15. [24] Conditions for input VAT deduction
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2. Proofs non-cash payments for the purchases (including imported
goods) that cost VND 20 million or more, except for the imports that cost below
VND 20 million each, purchases that cost below VND 20 million inclusive of VAT,
and imports being gifts, donations from overseas entities.
Receipts for non-cash payments include bank transfer receipts and
other receipts for non-cash payments prescribed in Clause 3 and Clause 4 of
this Article.
3. Bank transfer confirmations are documentary evidence proving
the transfer of money from the buyer’s account to the seller’s account opened
at providers of payment services under legitimate payment methods such as
checks, payment orders, cash collection orders, bank cards, credit cards, SIM
cards (digital wallets) and other means of payment as prescribed (including the
cases in which the buyer transfer money from the buyer’s account to the
seller’s account carrying the name of the owner of a sole proprietorship or
from the buyer's account carrying the name of the owner of the sole
proprietorship to the seller's account).[25]
a) Proofs of the buyer's payment to the seller's account or proofs
of payments in the manners that are not conformable with applicable regulations
of law are not eligible for deduction and refund of VAN on purposes that cost
VND 20 million or more.
b) Any purchase that costs VND 20 million or more (VAT-inclusive)
shall not be deducted if there is no bank transfer receipt.
c) With regard to goods purchased under a deferred payment plan or
installment plan that cost VND 20 million or more, the taxpayer shall declare
and deduct input VAT according to the sale contracts, VAT invoices, and bank
transfer receipt. If the bank transfer receipt is not available before the
payment deadline according to the contract, the taxpayer may still deduct input
VAT.
Where the taxpayer does not have bank transfer receipts when
making payments, the taxpayer shall declare a reduction of deducted input VAT
on the value of goods/services without bank transfer receipts in the tax period
during which the cash payment is made (even if the tax authority and competent
authorities have decided an inspection of the tax period in which VAT is
declared and deducted.
4. Other cases in which non-cash payments are used for deducting
input VAT:
a) If goods and services are purchased by offsetting their value
against the value of sold goods and services, or by lending goods under
contracts, a certification of this kind of transaction and data comparison
record made by both parties is compulsory. If the payment is offset against
third party’s debt, a debt offsetting record made by all three parties is
compulsory.
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c) If a third party is authorized to receive the payment for
purchases by bank transfer (including the case in which the seller requests the
buyer to wire the payment to a third party appointed by the seller), this
authorization must be agreed in the contract, and the third party must be a lawful
legal person or natural person.
After the payment is made this way, if the remaining value that is
paid in cash is VND 20 million or more, tax shall only be deducted if bank
transfer receipts are presented.
d) If payment for purchases is wired to a third party’s account at
a State Treasury, which is opened to enforce money collection, input VAT may be
deducted.
Example 68:
Company A buys goods of company B and still owes money to company
B. However, company B still owes tax to government budget. According to the Law
on Tax Administration, when the tax authority collects company B’s money and
assets that are held by company A to enforce tax decision, the money
transferred by company A to the account at the State Treasury is considered
bank transfer, and the corresponding VAT on purchased goods may be deducted.
Example 69:
Company C signs a business contract to provide goods with company
D, and company D still owes company C for the goods.
A competent authority decides to collect the money owed to company
C by company D and transfer it to an account at a State Treasury to resolve
disputes over sale contracts between company C and its partners.
When company D transfers money the account at the State Treasury
(this transfer is not stipulated in the contract between company C and company
D), the transfer is also considered bank transfer and the corresponding VAT on
purchased goods may be deducted.
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In case the taxpayer has financially dependent stores that use the
same TIN and invoice form, if the invoice shall have the text "Cửa hàng
số:" ("Store No.") to differentiate the taxpayer's stores and
bears the seal of each store, then each store shall be considered a supplier.
Article 16. Conditions for
deducting and refunding input VAT on exported goods and services
VAT on exported goods and services (except for the cases in
Article 17 of this Circular) shall only be deducted and refunded when the
documents mentioned in Clause 2 Article 9 and Clause 1 Article 15 of this
Circular are presented. To be specific:
1. The contract to sell, process goods, or provide
services for a foreign entity. If the exported is entrusted, the compulsory documents are
the entrustment contract and the note of entrustment contract finalization or a
debt comparison note between the entrusting party and the entrusted party,
specifying the quantity, categories, value of exported goods, the export
contract number; the date and amount of money on the bank transfer receipt for
the payment between the foreign party and the entrusted party, the date and
amount of money on the receipt for payment to the entrusting party by the
entrusted party, number and date of the customs declaration of exported goods
made by the entrusted party.
2. If customs procedure has been completed in
accordance with instructions of the Ministry of Finance: the customs
declaration.
If the taxpayer exports software programs in the form of
physical packages, the customs declaration must be made similarly to ordinary
goods in order to deduct input VAT.
The customs declaration is not needed in the following cases:
- The software and export exported via electronic
means. The taxpayer
must follow the procedure for certifying that the buyer has received the
exported services or software via electronic means in accordance with the laws
on electronic commerce.
- The construction or installation executed
overseas or in free trade zones.
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3. Payment for exported goods and services must be
made by bank transfer
a) Bank transfer means the transfer of money from the
importer’s account to the exporter's account at banks in accordance with the
contract and regulations of the banks. Payment receipts are credit notes
of the exporter’s bank regarding the amount transferred from the importer’s
account. If the payment
is deferred, the agreement on deferred payment must be included in the export
contract. When the payment is due, the taxpayer must obtain the
bank transfer receipt. If the export is entrusted, it is required to have a bank
transfer receipt issued by the foreign party to the entrusted party, and the
entrusted party must pay by bank transfer for the exported goods to the
entrusting party. If the foreign party directly pays the exporting party, the
exporting party must have the bank transfer receipt and this payment must be
stipulated in the contract.
b) The cases below are also considered bank transfer:
b.1) When the payment for exported goods and services is
offset against a debt to a foreign entity, the following documents are
compulsory:
- A loan contract (if the loan is due within 01
year); or certification of loan issued by the State Bank of Vietnam (if the
loan is due after 01 year).
- Receipt of bank transfer from abroad to Vietnam.
The export contract must allow the payment to
be offset against the debt to a foreign entity.
- A certification of the debt offsetting made by
the foreign entity.
- After offsetting, the remaining amount must be
paid by bank transfer. The bank transfer receipts must be conformable with this
Point.
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- Capital contribution contract.
- An export contract that allows payment for
exported goods and services to be used as capital contribution to an overseas
importer.
- If the capital contribution is smaller than the
revenue from exported goods, the difference must be paid by bank transfer in
accordance with this Point.
b.3) If the foreign party authorizes a third party,
which is a foreign entity, to makes the payment, such authorization must be
agreed in the export contract (or the contract appendix or amendment).
b.4) It is considered a bank transfer if the foreign
party requests a third party that is an organization in Vietnam to offset the
payment against a debt to the foreign party by paying the amount payable to the
exporter by bank transfer (provided the offsetting is agreed in the export
contract, contract appendix or amendment); the bank of the exporter issues a
credit note to certify the amount transferred from the third party’s account;
and the exporter presents a debt comparison certified by the foreign party and
the third party.
b.5) If the foreign party (importer) authorizes an
overseas entity (third party) to make the payment, then the third party
requests an organization in Vietnam (fourth party) to offset the debt to the
third party by paying the amount payable to the Vietnamese exporter by bank
transfer, the following documents are compulsory:
- The export contract (contract appendix or
amendment) that contains the agreement on debt offsetting.
- The credit note issued by the bank, which acts as
a payment receipt for the amount received by the Vietnamese exporter from the
fourth party’s account.
- A debt comparison certified by relevant parties
(between the exporter and importer, between the third party and the fourth
party).
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b.7)32 If the foreign party (not applied to
individuals) transfers the payment from a deposit account opened by the foreign
party at a credit institution in Vietnam, this method of payment must be agreed
in the export contract, the contract appendix or its amendment. The payment
receipt is the credit note issued by the exporter’s bank about the amount
received from the foreign buyer’s account who signs the contract.
If the importer is a foreign private company and the payment via
the current account of the private company owner that is opened at a credit
institution in Vietnam is agreed in the export contract (or contract appendix,
amendment), this payment is considered bank transfer.
When checking the deduction and refund of tax on exported goods
that are paid for via the bank account, the tax authority must cooperate with
the credit institution where the account is opened to ensure that the payment
and transfer is made for intended purposes and in accordance with law. Any
person who brings money across the border upon entry must declare that such
money is for making payment for each particular sale contract and export
declaration, and present the sale contracts and export declaration for customs
officials to check and compare. In case the entering person is not a
representative of the foreign company that directly signs the sale contract
with the Vietnamese company, it is required to have a power of attorney (in
English or translated into Vietnam together with the original version in the
language of an adjacent country) made by the foreign entity that signs such
sale contract. This power of attorney is only warrants one time of bringing
money into Vietnam and the amount of money under the sale contract must be
specified thereon.
b.8) In case the foreign party makes the payment by bank
transfer but the amount on the receipt does not match the amount payable under
the contract:
- If the amount on the bank transfer receipt is
smaller than the amount payable under the contract, the taxpayer must provide
explanation such as transferring fee, price reduction due to insufficient
quality or quantity (a written agreement between the buyer and the seller must
be made in this case), etc.;
- If the amount on the bank
transfer receipt is larger than the amount payable under the contract,
the taxpayer must provide explanation such as payment for multiple
contracts, advance payment, etc.
The taxpayer is responsible for the explanation provided and
the amendments (if any).
b.9) In case the foreign party makes the payment by
bank transfer but name of the bank on the bank transfer receipt does not
match that in the contract, it shall be considered legitimate if its contents
indicate the names of the payer, the recipient, the number of the export
contract, the amount payable that are consistent with the concluded export
contract.
b.10) The taxpayer exports goods and services to a
foreign party (second party), imports goods and services from another foreign
party or buys goods from an entity in Vietnam (third party). If the taxpayer
reaches an agreement with the second party and third party that the second
party will pay the third party by bank transfer the amount the taxpayer is
supposed to pay to the third party , this agreement must be specified in the
export contract, import contract, or sale contract (or its appendix or
amendment). The taxpayer must present the debt comparison certified by relevant
parties (between the taxpayer and the second party, between the taxpayer and
the third party).
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c) Other cases of payment for exported goods and services
prescribed by the government:
c.1) If the labor export company directly collects money
from the workers, it is required to have receipts for such payments.
c.2) When goods are exported to be sold at a fair or
exhibition overseas, and the revenue is remitted to Vietnam in foreign
currency, the taxpayer must declares the revenue in foreign currency collected
from selling goods overseas and the receipts for remittance to a bank in
Vietnam.
c.3) When goods or services are exported to repay
government debt, it is required to have a certification by a foreign trade bank
that the exported goods has been accepted by the foreign party as repayment, or
that the dossier has been sent to the foreign party. Payment receipts must
comply with instructions of the Ministry of Finance.
c.4) Exported goods/services shall be paid in kind when
the export is paid by offsetting the value of exported goods/services or
payment for processing against the value of goods/services purchased from the
foreign party.
In this case, the following documents are compulsory:
- An export contract that contains the agreement on
payment in kind.
- A contract to buy goods/services from the foreign
party.
- A customs declaration of imported goods being
offset against exported goods/services.
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- After offsetting, the difference must be paid by bank
transfer. Bank transfer receipts must comply with this Clause.
c.5) The export of goods to bordering countries under
the Prime Minister’s regulations on administration of border trading must
comply with the instructions of the Ministry of Finance and the State Bank.
c.6) Some cases of goods and services using other
methods of payments prescribed by relevant laws.
d) In the following cases, tax shall be deducted and refunded
without bank transfer receipts:
d.1) If the foreign party defaults on the payment, the
exporter must make a written explanation and use one of the following documents
as a substitute for the bank transfer receipt:
- A customs declaration of goods imported from
Vietnam, which have been registered with the customs authority of the importing
country (01 copy); or
- A petition sent to a court or competent authority
of the buyer’s home country enclosed with a notification or certification of
the receipt of this petition by the court or the competent authority (01 copy);
or
- A court’s ruling that the taxpayer wins the case
(01 copy); or
- Papers of foreign competent authorities
certifying or notifying that the foreign party has gone bankrupt or insolvent
(01 copy).
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If the importer is follows the procedure for goods
destruction overseas, the destruction record (or a paper certifying the
destruction) shall bear the importer's name.
d.3) If the exported goods is damaged, the exporter must
make a written explanation and use one of the following documents as a
substitute for the wire transfer receipt:
- A certification by a competent authority that the
damage is incurred beyond Vietnam’s boundary (01 copy); or
- A record certifying that goods is damage in
transit beyond Vietnam’s boundary (01 copy).
If the exporter has received a compensation for the damaged
goods, a bank transfer receipt for the compensation must be enclosed (01 copy).
Copies of the papers mentioned in Points d.1,
d.2 and d.3 of this Clause must be authenticated by the
exporter. 01 notarized translation must be enclosed if the language of
the substitute for the bank transfer receipt is not English. The electronic documents must be printed.
The exporter is responsible for the accuracy of the substitutes for
the wire transfer receipt mentioned above.
4.[26] Commercial
invoices. The day to determine revenue from export to calculate tax is the day
on which customs procedure completion is confirmed on the customs declaration.
Article 17. Conditions for deduction and refund
of input VAT in some cases of deemed export
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a) Export processing contract and its appendices (if any),
specifying the recipient of goods in Vietnam.
b) VAT invoices specifying the processing price and the
quantity of processed goods (under the contract signed with the foreign party),
and name of the recipient appointed by the foreign party.
c) A forwarding note certified by the sender, the recipient,
and the customs authority that monitors the processing contract.
d) Payment for processed goods must be made by bank transfer
in accordance with Article 16 of this Circular.
The procedure for forwarding processed products and
forwarding note must comply with instructions of the General Department of
Customs.
Example 70: Company A signs a contract to process 200,000
pairs of shoe soles. The payment for processing is VND 800 million. The
contract specifies that soles will be sent to company B in Vietnam to produce
complete shoes.
In this case, Company A is a forwarding processor of goods for
export. When sending the soles to company B, company A must specify the
quantity, category, and specifications of the products. The VND 800 million in
revenue from processing the soles is eligible for 0% VAT.
2. Compulsory documents for domestic exports:
a) A sale contract or a processing contract requiring goods
to be delivered to a recipient in Vietnam;
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c) A VAT invoice or export invoice specifying the buyer’s
name, recipient, and delivery address in Vietnam;
d) The goods sold to foreign traders and delivered to a
location in Vietnam must be paid with convertible foreign currencies by bank
transfer. Wire transfer receipts must comply with this Clause 3
Article 16 of this Circular. If the appointed recipient is authorized by the foreign party
to pay the exporter, the currency used for payment must comply with the
regulations of law on foreign exchange.
dd) The goods for in-country export of a foreign-invested
company must be conformable with the investment license.
3. When goods and supplies are exported by a
Vietnamese company to execute a construction overseas, the Vietnamese company
must provide the following documents to deduct or receive VAT refund:
a) The customs declaration in accordance with Clause 2
Article 16 of this Circular.
b) The exported goods must be consistent with the manifest of
exported goods serving the execution of overseas construction, which is
approved by the Director of the Vietnamese enterprise.
c) An export entrustment contract (if the export is
entrusted).
4. When goods and supplies are sold by one
Vietnamese company to another to execute a construction overseas and
are received overseas, the Vietnamese company must provide the following
documents to deduct or receive refund of VAT on exported goods:
a) The customs declaration in accordance with Clause 2 Article 16
of this Circular.
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c) A sale contract between two Vietnamese companies
specifying the delivery terms, the quantity, category and value of goods.
d) An export entrustment contract (if the export is
entrusted).
dd) Bank transfer receipts.
e) VAT invoices for the goods.
If the holder of exported goods or goods deemed exports
according to Article 16 and Article 17 of this Circular has obtained a
certification from the customs authority but does not have one of the other
documents, output VAT shall not be incurred but input VAT shall not be
deducted. If any of the compulsory documents for forwarded processed
goods and goods for in-country export is missing, VAT shall be paid as if they are sold
domestically. If the regulations on bank transfer are not complied with or
the payments are not considered bank transfer, the taxpayer shall not be eligible
for 0% VAT, shall not incur output VAT, but must not deduct input VAT.
Section 2. TAX REFUND
Article 18. [27] Cases of VAT refund
1. The monthly or quarterly amount of input VAT which has not been
fully deducted from the VAT paid by a taxpayer adopting the invoice credit
method in the period shall be deducted from the VAT incurred in the subsequent
period.
If a business taxpayer’s VAT is not fully deducted before the tax
period of July 2016 (if tax is declared monthly) or of the 3rd quarter of 2016
(if tax is declared quarterly) but that taxpayer is eligible for VAT refund as
per Clause 1 Article 18 of the Circular No. 219/2013/TT-BTC, tax authorities
shall refund the tax as per the laws.
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2. The refund of VAT on annual goods and services used for
investment activities, except circumstances defined in Point c Clause 3 of the Article,
shall be applicable to a registered business which has recently been
incorporated under an investment project and registered to pay VAT by invoice
credit method, or an oil well exploration and development project undergoing
the investment phase in at least 1 year and has yet progressed to operation. If
the accumulated value added tax (VAT) on services and goods purchased for
investment activities is VND 300 million or higher, the VAT shall be
refundable.
3. Refund of VAT for investment projects
a) An active taxpayer which pays VAT by the invoice credit method
shall separately declare input VAT on its investment projects currently under
the investment phase in the same province where it is based (except the
circumstances defined in Point c Clause 3 of this Article and except investment
projects on construction of houses for sale or rent but without constituting
any fixed assets) from the VAT on its ongoing business activities. The maximum
deductible VAT from the investment projects is equal to the VAT payable on
business activities in the period..
If the remaining deductible VAT is VND 300 million or more, it
shall be refunded.
If the remaining deductible VAT is less than VND 300 million, it
shall be carried forward to the next tax period of the project.
Example: Company A's headquarter is based in Hanoi. In July 2016,
it started an investment project in Hanoi which currently undergoes the
investment phase. Company A declares input VAT on such project separately.. In
August 2016, input VAT on the project is VND 500 million. VAT on the company’s
ongoing business activities is VND 900 million. Company A shall deduct the
investment project's input VAT of VND 500 million from that on its business
activities in progress (VND 900 million); thus, VAT payable by Company A in the
tax period of August 2016 is VND 400 million.
Example: Company B's headquarter is based in Hai Phong. In July
2016, it commenced an investment project which currently undergoes the
investment phase in Hai Phong. Company B declares input VAT on such project
separately. In August 2016, input VAT on the project is VND 500 million. VAT on
the company’s ongoing business activities is VND 200 million. Company B shall
deduct VND 200 million from the investment project’s input VAT from that on the
business activities in progress (VND 200 million). Therefore, 300 million VND
in input VAT on the new project remains in the tax period of August 2016 after
deduction. In this case, Enterprise B may claim a VAT refund.
Example: Company C’s headquarter is based in Ho Chi Minh city. In
July 2016, it initiated an investment project in Ho Chi Minh city which
currently undergoes the investment phase in Ho Chi Minh city. Company C
declares input VAT on such project separately. In August 2016, input VAT on the
project is VND 500 million. VAT on the company’s ongoing business activities is
VND 300 million. Company C shall deduct VND 300 million from the investment
project’s input VAT from that on the business activities in progress (VND 300
million). Therefore, 200 million VND in input VAT on the new project remains in
the tax period of August 2016 after deduction. In this case, this amount of VAT
shall not be refunded. Instead, company C shall aggregate 200 million VND with
the input VAT on the project in September 2016.
Example: Company D’s headquarter is based in Danang city. In July
2016, it initiated an investment project in Ho Chi Minh city which currently
undergoes the investment phase in Ho Chi Minh city. Company D declares input
VAT on such project separately. In August 2016, input VAT on the project is VND
500 million. VAT on the enterprise’s ongoing business activities that remains
after deduction is VND 100 million. In the tax period of August 2016,
therefore, input VAT on the investment project (VND 500 million) may be
refunded while the VAT on the company D’s ongoing business activities that
remains after deduction (VND 100 million) shall be carried forward to the tax
period of September 2016.
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VAT on a new investment project shall be refunded if the remaining
deductible input VAT on such project is VND 300 million or more.
If the remaining deductible input VAT is less than VND 300
million, it shall be carried forward to the next period.
If the taxpayer decides to establish project management boards or
branches in provinces other than the province where its headquarter bases in to
manage one or more projects on its behalf, such project management boards or
branches shall submit their own tax declarations and refund claims to local tax
authorities with which tax registration is applied provided they have their own
legitimate official seals, maintain their own records according to accounting
regulations, have bank accounts, have registered for tax and have obtained
their own taxpayer identification numbers. When the project, from which the new
enterprise derives, is completed and the procedure for business registration
and tax registration is completed, the taxpayer who is the investor must
aggregate the VAT incurred, the VAT refunded and not refunded, then request the
new enterprise to declare and pay tax.
The investment project to which VAT is refunded according to
Clause 2 and Clause 3 of this Article is an investment project defined in the
law on investment.
Example: Company A's headquarter is based in Hanoi. In July 2016,
it started an investment project in Hanoi which currently undergoes the investment
phase and is not applied for neither business nor tax registration. Company A declares input
VAT on this project in Hanoi using the VAT declaration form for investment
projects. In August 2016, input VAT on the project is VND 500 million. VAT on
the company’s ongoing business activities is VND 900 million. Company A shall
deduct the investment project's input VAT of VND 500 million from that on its
business activities in progress (VND 900 million); thus, VAT payable by Company
A in the tax period of August 2016 is VND 400 million.
Example: Company B's headquarter is based in Hanoi. In July 2016,
it started an investment project in Thai Binh which currently undergoes the
investment phase and is not applied for neither business nor tax registration.
Company B declares input VAT on this project in Hai Phong using the VAT
declaration form for investment projects. In August 2016, input VAT on the
project is VND 500 million. VAT on the company’s ongoing business activities is
VND 200 million. Company B shall deduct the amount of VND 200 million from the
investment project’s input VAT from that on the business activities in progress
(VND 200 million). Therefore, 300 million VND in input VAT on the new project
remains in the tax period of August 2016 after deduction. In this case, Company
B may claim a VAT refund.
Example: Company C's headquarter is based in Ho Chi Minh City. In
July 2016, it started an investment project in Dong Nai which currently
undergoes the investment phase and is not applied for neither business nor tax
registration. Company C declares input VAT on this project in Ho Chi Minh City
using the VAT declaration form for investment projects. In August 2016, input
VAT on the project is VND 500 million. VAT on the company’s ongoing business
activities is VND 300 million. Company C shall deduct VND 300 million from the
investment project’s input VAT from that on the business activities in progress
(VND 300 million). Therefore, 200 million VND in input VAT on the new project
still remains in the tax period of August 2016 after deduction. In this case,
this amount of VAT shall not be refunded. Instead, company C shall aggregate
200 million VND with the input VAT on the project in September 2016.
Example: Company D’s headquarter is based in Hanoi. In July 2016,
it started an investment project in Quang Nam which currently undergoes the
investment phase and is not applied for neither business nor tax registration.
Company D declares input VAT on this project in Danang City using the VAT
declaration form for investment projects. In August 2016, input VAT on the
project is VND 500 million. VAT on the enterprise’s ongoing business activities
that remains after deduction is VND 100 million. In the tax period of August
2016, therefore, input VAT on the investment project (VND 500 million) may be
refunded while the VAT on the company D’s ongoing business activities that
remains after deduction (VND 100 million) shall be carried forward to the tax
period of September 2016.
c) In the following events, a business shall not be eligible for a
refund but can carry forward remaining deductible VAT on its investment project
to the subsequent period:
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c.2) An investment project is executed by a business conducting
business in conditional business line(s) despite not satisfying business
conditions as per the Investment Law; in other words, such investment project
is run by a business establishment that engages in despite not being licensed
to conduct business in conditional business line(s); by a business
establishment that engages in despite not being certified qualified to conduct
business in conditional business line(s); by a business establishment that
engages in despite not being permitted by a competent authority to conduct
business in conditional business line(s); or by a business establishment that
engages in but does not meet conditions to conduct business in conditional
business line(s) despite not being required by the law on investment to be
permitted or certified thereof in writing.
c.3) An investment project is executed by a business establishment
that conducts business in conditional
business line(s) but fails
to sustain business conditions during its operations; in other words, such
investment projects are run by a business establishment that conducts business in conditional business line(s) but has its relevant license(s) revoked during its operations; by
a business whose certificate(s) of eligibility to conduct business in conditional business line(s) is (are) revoked; by a business establishment that has the written
permission revoked by a competent authority for conducting business in conditional business line(s); or by a business establishment that fails conditions to conduct business in conditional business line(s) as per the law on investment. In this event, the business shall be
ineligible for the refund of VAT upon the revocation of one of the said
documents or upon being exposed by competent government authorities as having
failed conditions for conducting
business in conditional business line(s).
c.4) The value of natural resources and/or minerals plus the
energy cost of an investment project for extraction of natural resources and
minerals which has been licensed since July 01, 2016 or an investment project
on production of goods makes up 51% of its prime cost or above.
Natural resources and minerals, their value and valuation time,
and the energy cost shall be determined according to Clause 23 Article 4 of the
Circular.
4.[28] Refund of tax on exported goods and services
a) In a month (if tax is declared monthly) or quarter (if tax is
declared quarterly), if the input VAT on exported goods/services (including
goods that are imported and subsequently exported to non-tariff areas and the
goods that are imported and subsequently exported to other countries) of a
business establishment remains at least VND 300 million after being offset
against, it shall be refunded by month or quarter. If such input VAT is less
than VND 300 million, it shall be offset against in the next month/quarter. r.
In a month/quarter, if a business establishment has both exported
goods/services and goods/services sold domestically, input VAT on purchases
used for manufacturing of exported goods/services shall be separately recorded.
Otherwise, input VAT shall be determined according to the ratio of revenue from
exported goods/services to total revenue from goods/services accrued from the
tax period succeeding the period in which tax is refunded to the current period
in which tax refund is claimed. If the input VAT on exported goods and services
(including the input VAT separately recorded and the input VAT determined
through the aforementioned ratio) remains at least VND 300 million after having
been deducted from VAT on goods and services sold domestically, the business
establishment shall receive a refund of VAT on exported goods and services. The
refunded amount of VAT on exported goods and services shall not exceed the
revenue from such exported goods and services multiplied by (x) 10%.
Certain cases of eligibility for tax refund upon exportation: The
business establishment that has goods exported through entrustment; the
business establishment that processes exports for foreign principals on a contract
basis; the business establishment that has goods and materials exported for
overseas construction works; and the business establishment whose exports are
delivered to other domestic entities as requested by the importers.
b) VAT will not be refunded if the goods are imported and then
exported outside a customs controlled area in accordance with regulations of
law on customs or the goods are exported outside the customs control area in
accordance with regulations of law on customs.
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5. A business establishment that pays the value added tax by the
invoice credit method shall receive a refund of overpaid VAT or of remaining
deductible input VAT upon its transfer, conversion, merger, consolidation, full
division, partial division, dissolution, bankruptcy or shutdown.
A business establishment that goes bankrupt, dissolve or shut down
before being put into operation and has not incurred any output VAT on its
primary trades in line with the investment projects shall not be required to
revise the amount of VAT declared, deducted or refunded. Such business
establishment must inform its supervisory tax authority of its dissolution,
bankruptcy or shutdown as per regulations.
The refunded amount of VAT, upon a business establishment's
completion of formalities as per the laws on dissolution or bankruptcy, shall
be settled as per the laws on dissolution, bankruptcy and tax administration
while the un-refunded amount of VAT shall not be refundable. If a business
establishment shuts down and incurs no output VAT on its main business
activities, it shall return the tax refund to the state budget. If VAT-levied
assets are sold, the relevant input VAT on such assets shall not be subjected
to adjustment.
Example: In 2015, Enterprise A, being under investment, did not
initiate any business operation. The input VAT of VND 700 million which was
incurred during its investment phase was refunded by tax authorities in August
2015. Enterprise A, in February 2016, decided to dissolve due to hardship. It
informed tax authorities of its intent to dissolve. Prior to Enterprise A's
completion of legal formalities for dissolution, tax authorities did not
reclaim the VAT refund. Enterprise A, in twenty days before its fulfillment of
legal formalities for official dissolution in October 2016, sold one (01)
asset. Input VAT on such asset which was refunded was not subjected to
adjustment. Enterprise A shall make out a declaration of refund VAT on the
unsold assets and return such refund.
6. Projects and programs financed by grant ODA, grant aids or
humanitarian aids shall be eligible for VAT refund.
a) For the projects financed by grant ODA: Project owners or main
contractors or organizations that foreign sponsors designate to manage the
projects shall receive a refund of VAT paid on goods and services acquired in
Vietnam to serve the projects.
b) VAT paid on goods and services shall be refunded to
Vietnam-based organizations spending foreign entities’ humanitarian aids on
such goods and services for projects and programs that utilize grant aids and
humanitarian aids.
Example: Red Cross was aided an amount of VND 200 million by an
international organization to purchase humanitarian goods for the people in
disaster-stricken provinces. The pre-tax worth of the goods was VND 200
million, plus an amount of VND 20 million in VAT. Red Cross shall receive a
refund of VND 20 million as per regulations.
VAT paid on the projects and programs financed by grant ODA shall
be refunded in accordance with the guidelines of the Ministry of Finance.
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8. Foreigners
and Vietnamese expatriates holding passports or immigration papers issued by
competent foreign authorities shall be receive refunds of tax on the goods that
they purchase in Vietnam and carry upon departure. The refund of VAT shall be
subject to the guidelines of the Ministry of Finance on VAT refund for the
goods that foreigners and Vietnamese expatriates purchase in Vietnam and carry
upon departure.
9. Tax refund for the businesses shall be at the discretion of
competent authorities as per the laws and according to the cases of value added
tax refund as defined in international treaties to which the Socialist Republic
of Vietnam is a signatory.
Article 19. Conditions and procedure for VAT
refund
1. To be eligible for tax refund according to Points
1 to 5 Article 18 of this Circular, the taxpayer must pay tax using
credit-invoice method, be issued with a Certificate of Business registration or
investment license or practice certificate, or a decision on establishment
issued by a competent authority, have a legal seal, keep accounting records in
accordance with accounting laws, and have deposit accounts at banks according
to the taxpayer’s TIN.
2. Input VAT that has been claimed on the VAT
declaration must not be aggregated with the deductible tax of the next month.
3. VAT shall be refunded in accordance with the
procedures in the Law on Tax Administration and its guiding documents.
Article 20. Places to pay tax
1. Taxpayer shall declare and pay VAT in the
locality where the business is situated.
2. If the taxpayer that declares and pays VAT using
credit-invoice method has a financially dependent manufacturing facility in a
province other than the province where the headquarter is situated, VAT shall
be paid in both provinces.
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4. When a provider of telecommunications services provides
postpaid telecommunications services in a province other than the province
where their headquarter is situated, and establish a financially dependent
branch that pays VAT using credit-invoice method and also provides postpaid
telecommunications services in that same province, the provider of
telecommunications services shall declare and pay VAT on postpaid
telecommunications services as follows:
- VAT on the total revenue from postpaid
telecommunications services of the provide shall be declared at the supervisory
tax authority of the headquarter.
- VAT shall be paid in the provinces where the
headquarter and the branch are situated.
Direct VAT shall be paid at 2% of the revenue from
telecommunications services provided in the province where the branch is
situated (postpaid telecommunications services are subject to 10% tax)
5. VAT shall be declared and paid in accordance with
the Law on Tax Administration and its guiding documents.
Chapter IV
IMPLEMENTATION
Article 21. Effect[29]
1. This Circular comes into force from January 01,
2014 and supersedes the Circular No. 06/2012/TT-BTC dated January 11,
2012 and the Circular No. 65/2013/TT-BTC dated May 17, 2013 of the
Ministry of Finance.
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Example 85: Enterprise A declares tax monthly in May and June
2013, and starts declaring tax quarterly from the third quarter of 2013. If
input VAT incurred in May 2013, June 2013, and the third quarter of 2013 is not
completely deducted, company A will receive a refund of VAT at the end of the
third quarter of 2013.
Example 86: Enterprise B declares tax monthly in
June 2013 and starts declaring tax quarterly from the third quarter of 2013. If
input VAT incurred in June 2013, and the third quarter of 2013 and the
fourth quarter of 2013 is not completely deducted, enterprise B will
receive a refund of VAT at the end of the fourth quarter of 2013.
3. Before January 2014 (if tax is declared monthly)
or before the first quarter of 2014 (if tax is declared quarterly), any
taxpayer that is eligible for tax refund according to the Circular
No. 06/2012/TT-BTC dated January 11, 2012 and the Circular
No. 65/2013/TT-BTC dated May 2013 of the Ministry of Finance shall
receive a VAT refund.
At the end of December 2013 (if tax is declared monthly)
or the fourth quarter of 2013 (if tax is declared
quarterly), the input VAT that is not completely deducted after less than
03 consecutive tax periods in 2013 shall be transferred to 2014 to deduct and
claim refund according to Clause 1 Article 18 of this Circular.
Example 87: VAT incurred by enterprise A is not
completely deducted in October, November and December 2013. Thus, enterprise A
shall receive a VAT refund according to Clause 1 Article 18 of the Circular
No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance.
Example 88: Enterprise B incurs VAT in October 2013. Input
VAT is not completely deducted in only November 2013 and December 2013. At the
end of December 2013, enterprise B is not eligible for tax refund according to
the Circular No. 06/2012/TT-BTC. This remaining input VAT shall be
transferred to 2014, during which tax refund will be considered, according to
Clause 1 Article 18 of this Circular.
Article 89: Enterprise C incurs VAT in the third quarter of
2013. The input VAT that is not completely deducted in the fourth quarter of
2013 shall be transferred to 2014, during which tax refund will be considered,
according to Clause 1 Article 18 of this Circular.
4. Every taxpayer shall deduct input VAT on fixed
assets incurred before January 01, 2014 in accordance with the Circular
No. 06/2012/TT-BTC dated January 11, 2012 and the Circular
No. 65/2013/TT-BTC dated May 17, 2013 of the Ministry of Finance; the
input VAT on fixed assets incurred from January 01, 2014 onwards shall be
deducted in accordance with this Circular.
5. The input VAT on unprocessed or preprocessed
farming, breeding, fishery products incurred before January 01, 2014 must be
enumerated in the manifest of purchases on the VAT declaration of December 2013
or the fourth quarter of 2013.
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1. Tax authorities shall organize the collection of
VAT and refund of VAT incurred by business establishments.
2. Customs authorities shall organize the
collection of VAT on imported goods.
Difficulties that arise during the implementation of this
Circular should be promptly reported to the Ministry of Finance for
resolution./.
CERTIFIED BY
PP.
THE MINISTER
THE DEPUTY MINISTER
Tran Xuan Ha
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RATES OF
DIRECT VAT APPLIED TO VARIOUS BUSINESS LINES
1) Goods supply and distribution: 1%
- Wholesaling and retailing goods (except for goods sold by agents
that earn commissions).
2) Services, construction exclusive of building materials: 5%
- Accommodation, hotel, motel services;
- Leases on houses, land, stores, workshops, assets, and other
personal chattels;
- Leases on yards, machinery, vehicles; material handling, and
other services related to transport such as parking, ticket selling;
- Postal services and mailing;
- Commissions for running agents, auction and
brokerage services;
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- Data processing services, lease on information
portals, IT and telecommunications equipment;
- Office assistance services and other business
assistance services;
- Steambath, massage, karaoke, nightclub, billards,
Internet, and video game services;
- Tailoring, laundry services; hairdressing services;
- Other repair services including computer repair
and domestic appliance repair;
- Infrastructural development consultancy,
design, and supervision services;
- Other services;
- Construction and installation exclusive
of building materials (including installation of industrial machinery and
equipment).
3) Manufacturing, transport, services attached to goods,
construction inclusive of building materials: 3%
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- Mineral mining and processing;
- Cargo and passenger transport;
- Services attached to goods such as training,
maintenance, technology transfers attached to goods sale;
- Food and drink services;
- Repair and maintenance of machinery, equipment,
means of transport, automobiles, motorcycles
and other motor vehicles;
- Construction and installation inclusive of building materials
(including installation of industrial machinery and equipment).
4) Other lines of business: 2%
- Production of products subject to 5% VAT under
credit-invoice method;
- Provision of services subject to 5%
VAT under credit-invoice method;
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[1] This
is the consolidated document of:
- The Circular No. 219/2013/TT-BTC dated December 31, 2013 of the
Ministry of Finance providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax,
which has been effective since January 01, 2014;
- The Circular No. 119/2014/TT-BTC dated August
25, 2014 of the Ministry of Finance on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September
01, 2014;
- The Circular No. 151/2014/TT-BTC dated
October 10, 2014 providing guidelines for implementation of the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees,
which has been effective since November 15, 2014;
- The Circular No. 26/2015/TT-BTC dated
February 27, 2015 of the Ministry of Finance providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws and
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January
01, 2015;
- The Circular No. 193/2015/TT-BTC
dated November 24, 2015 of the Ministry of Finance amending and
supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated
December 31, 2013 providing guidance on implementation of the Law on Value-added
Tax and the Government's Decree No. 209/2013/ND-CP dated December 18, 2013
providing guidance on some Articles of the Law on Value-Added Tax, which has
been effective since January 10, 2016;
- The Circular No. 130/2016/TT-BTC
dated August 12, 2016 of the Ministry of Finance
on guidelines for the implementation of the Government’s Decree No.
100/2016/ND-CP dated July 01, 2016 on the implementation of the Law on
Amendments to Certain Articles of the Law on Value Added Tax, the Law on
Special Excise Tax and the Law on Tax Administration and to Certain Articles of
Tax-related Circulars, which has
been effective since July 01,
2016;
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- The Circular No. 93/2017/TT-BTC
dated September 19, 2017 of the Ministry of
Finance on amendments to Clause 3 and Clause 4 Article 12 of Circular
No. 219/2013/TT-BTC dated December 31, 2013 (amended by the Circular No.
119/2014/TT-BTC dated August 25, 2014); abrogation of Clause 7 Article 11 of
Circular No. 156/2013/TT-BTC dated November 06, 2013, which has been effective since November 05, 2017;
- The Circular No. 25/2018/TT-BTC dated March
16, 2018 of the Ministry of Finance on guidelines for the Government’s Decree
No. 146/2017/ND-CP dated December 12, 2017 on amendments to some articles of
the Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance
and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of
Finance, which has been effective since
May 01, 2018;
- The Circular No. 82/2018/TT-BTC dated August
30, 2018 of the Ministry of Finance on repeal of Example 37 in Point a.4 Clause
10 Article 7 of the Circular No. 219/2013/TT-BTC of the Ministry of Finance
dated December 31, 2013 providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax,
which has been effective since October 15, 2018.
This document does not replace the 10 abovementioned
Circulars.
[2] The
Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance
on amendments to Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular
No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated
December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular
No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March
31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of
Finance to simplify tax formalities is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and Law on
amendments to the Law on Tax Administration No. 21/2012/QH13 dated November 20,
2012;
The
Law on Value-added Tax No. 13/2008/QH12 dated June 03, 2008 and Law on
amendments to the Law on Value-added Tax No. 31/2013/QH13 dated June 19, 2013;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration
and the Law on Amendments to the Law on Tax Administration;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for implementation of the Law on Value-Added Tax;
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The
Government’s Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines
for implementation of the Law on Corporate Income Tax;
The
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
Reforming
and simplifying administrative procedures related to tax, the Minister
of Finance hereby provides guidelines for amendments to some contents as
follows:”
- The Circular No. 151/2014/TT-BTC dated October 01, 2014
providing guidelines for implementation of the Government's Decree No. 91/2014/ND-CP
dated October 01, 2014 on amendments to tax decrees is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11
and Law No. 21/2012/QH13 on Amendments to the Law
on Tax Administration;
The
Law on Personal Income Tax No. 04/2007/QH12 and Law No.
26/2012/QH13 on Amendments to the Law on Personal Income Tax;
The
Law on Value-added Tax No. 13/2008/QH12 dated June 03, 2008 and Law on
Amendments to the Law on Value-added Tax;
The
Law on Corporate Income Tax No. 14/2008/QH12 and Law
No. 32/2013/QH13 on amendments to the Law on Corporate
Income Tax;
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The
Government’s Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for
implementation of the Law on Personal Income Tax and the Law on Amendments to
the Law on Personal Income Tax;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for implementation of the Law on Value-Added Tax;
The
Government’s Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines
for implementation of the Law on Corporate Income Tax;
The
Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to
tax decrees;
The
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance provide guidelines for implementation of regulations laid
down in the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on
amendments to tax decrees as follows:”
- The
Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance
providing guidelines for value-added tax and tax administration in the
Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
the Law on Amendments to Laws and Decrees on taxation, and amendments to
Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on
invoices for goods sale and service provision is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on
amendments to the Law on Tax Administration;
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The
Law No. 71/2014/QH13 on Amendments to Laws on Taxation;
The
Government’s Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government’s Decree
No. 04/2014/ND-CP dated January 17, 2014 on invoices for goods sale and service
provision;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration and the Law on Amendments to the
Law on Tax Administration;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for implementation of the Law on Value-Added Tax;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 215/2013/ND-CP dated November 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance provide guidelines for value-added tax, tax administration
and invoices for goods sale and service provision as follows:”
- The
Circular No. 193/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance amending
and supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance
dated December 31, 2013 providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December 18,
2013 providing guidance on some Articles of the Law on Value-Added Tax is
promulgated as follows:
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The
Law No. 71/2014/QH13 on Amendments to Laws on Taxation dated November 26, 2014;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for implementation of the Law on Value-Added Tax;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 215/2013/ND-CP dated November 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
In
furtherance of the Government’s Resolution the Government’s regular meeting -
August 2015 dated September 07, 2015;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance provides guidelines for amendments to the Circular No. 219/2013/TT-BTC
dated December 31, 2013 of the Ministry of Finance on guidelines for
value-added tax as follows:
- The Circular No. 130/2016/TT-BTC
dated August 12, 2016 of the Ministry of Finance
on guidelines for the implementation of the Government’s Decree No.
100/2016/ND-CP dated July 01, 2016 on the implementation of the Law on
Amendments to Certain Articles of the Law on Value Added Tax, the Law on
Special Excise Tax and the Law on Tax Administration and to Certain Articles of
Tax-related Circulars is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on
amendments to the Law on Tax Administration;
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The
Law No. 106/2016/QH13 on amendments to the Law on Amendments to
Certain Articles of the Law on Value Added Tax, the Law on Special Excise Tax
and the Law on Tax Administration;
The
Law on Corporate Income Tax No. 14/2008/QH12 and Law No. 32/2013/QH13 on
Amendments to the Law on Corporate Income Tax;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for the
Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The
Government’s Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines
for implementation of the Law on Corporate Income Tax;
The
Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 on the
implementation of the Law on Amendments to Certain Articles of the Law on Value
Added Tax, the Law on Special Excise Tax and the Law on Tax Administration;
The
Government's Decree No. 215/2013/ND-CP dated November 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance promulgates a Circular to provide guidelines for
implementation of the Government’s Decree No. 100/2016/ND-CP dated July 01,
2016 on the implementation of the Law on Amendments to Certain Articles of the
Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration and to Certain Articles of Tax-related Circulars as follows:”
- The Circular No.
173/2016/TT-BTC dated October 28, 2016 of the Ministry of Finance amending and
supplementing the first paragraph of Clause 3 Article 15 of Circular No.
219/2013/TT-BTC dated December 31, 2013 by the Ministry of Finance (which was
amended by Circular no. 119/2014/TT-BTC dated August 25, 2014, Circular No.
151/2014/TT-BTC dated October 10, 2014 and Circular No. 26/2015/TT-BTC dated
February 27, 2015 by the Ministry of Finance) is promulgated pursuant to:
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The
Law on Value-added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 on amendments
to the Law on Value-added Tax; Law No. 71/2014/QH13 on Amendments to the Laws
on taxation;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013
providing guidance on some Articles of the Law on Value-Added Tax; the
Government's Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to
tax decrees;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration and the Law on Amendments to
the Law on Tax Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 215/2013/ND-CP dated November 23, 2013 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance hereby promulgates a Circular on amendments to decrees
providing guidance on value-added tax as follows:”
- The Circular No. 93/2017/TT-BTC
dated September 19, 2017 of the Ministry of
Finance on amendments to Clause 3 and Clause 4 Article 12 of Circular
No. 219/2013/TT-BTC dated December 31, 2013 (amended by the Circular No.
119/2014/TT-BTC dated August 25, 2014); abrogation of Clause 7 Article 11 of
Circular No. 156/2013/TT-BTC dated November 06, 2013 is promulgated pursuant to:
“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on
amendments to the Law on Tax Administration;
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The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for the
Law on Tax Administration and the Law on Amendments to the Law on Tax
Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance promulgates a Circular on amendments to Clause 3 and Clause
4 Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended
by the Circular No. 119/2014/TT-BTC dated August 25, 2014) and abrogation of
Clause 7 Article 11 of Circular No. 156/2013/TT-BTC dated November 06, 2013 as
follows:”
- The
Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance on
guidelines for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017
on amendments to some articles of the Circular No. 78/2014/TT-BTC dated June
18, 2014 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated
August 15, 2013 of the Ministry of Finance is promulgated pursuant to:
“The
Law on Securities No. 70/2006/QH11 dated June 29, 2006 and Law No. 62/2010/QH12
on amendments to the Law on Securities dated
November 24, 2010;
“The
Law on Personal Income Tax No.
04/2007/QH12 dated November 21, 2007 and Law on amendments to the Law on Personal
Income Tax No. 26/2012/QH13 dated
November 22, 2012;
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The
Law No. 71/2014/QH13 on Amendments to Laws on Taxation dated November 26, 2014;
The
Law No. 106/2016/QH13 on amendments to the Law on Amendments to Certain
Articles of the Law on Value Added Tax, the Law on Special Excise Tax and the
Law on Tax Administration;
The
Government’s Decree No. 65/2013/ND-CP dated June 27, 2013 on guidelines for
implementation of the Law on Personal Income Tax and the Law on Amendments to
the Law on Personal Income Tax;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 on the
implementation of the Law on Amendments to Certain Articles of the Law on Value
Added Tax, the Law on Special Excise Tax and the Law on Tax Administration;
The
Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on amendments to
the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 and Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance promulgates a Circular on guidelines for the Government’s
Decree No. 146/2017/ND-CP dated December 12, 2017 on amendments to some
articles of the Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry
of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the
Ministry of Finance as follows:”
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“The
Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on
amendments to the Law on Tax Administration;
The
Law on Value-added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 on amendments
to the Law on Value-added Tax; Law No. 71/2014/QH13 on Amendments to the Laws
on taxation;
The
Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing
guidance on some Articles of the Law on Value-Added Tax; the Government's
Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;
The
Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax Administration and the Law on Amendments to
the Law on Tax Administration;
The
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
implementation of the Law on Amendments to Laws and Decrees on Taxation;
The
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At
the request of the Director of the General Department of Taxation,
The
Minister of Finance promulgates a Circular on repeal of Example 37 in Point a.4
Clause 10 Article 7 of the Circular No. 219/2013/TT-BTC of the Ministry of
Finance dated December 31, 2013 providing guidance on implementation of the Law
on Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated
December 18, 2013 providing guidance on some Articles of the Law on Value-Added
Tax:”
[3] This Clause is amended by Clause 1
Article 1 of the Circular No. 20/2015/TT-BTC providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws,
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January 01, 2015.
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[5] This Clause is amended by Point a
Clause 1 Article 1 of the Circular No. 130/2016/TT-BTC on guidelines for the
implementation of the Government’s Decree No. 100/2016/ND-CP dated July 01,
2016 on the implementation of the Law on Amendments to Certain Articles of the
Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration and to Certain Articles of Tax-related Circulars, which has been
effective since July 01, 2016.
[6] This Clause is amended by Point b
Clause 1 Article 1 of the Circular No. 130/2016/TT-BTC on guidelines for the
implementation of the Government’s Decree No. 100/2016/ND-CP dated July 01,
2016 on the implementation of the Law on Amendments to Certain Articles of the
Law on Value Added Tax, the Law on Special Excise Tax and the Law on Tax
Administration and to Certain Articles of Tax-related Circulars, which has been
effective since July 01, 2016.
[7] This
Clause is amended by Article 1 of the Circular No. 25/2018/TT-BTC on guidelines
for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on
amendments to some articles of the Circular No. 78/2014/TT-BTC dated June 18,
2014 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August
15, 2013 of the Ministry of Finance, which has been effective since May 01,
2018.
(This Clause is amended by Point c
Clause 1 Article 1 of the Circular No.130/2016/TT-BTC, which has been
effective since July 01, 2016).
[8] This Point is added by Article 1 of
the Circular No. 193/2015/TT-BTC amending and supplementing the Circular No.
219/2013/TT-BTC of the Ministry of Finance dated December 31, 2013 providing
guidance on implementation of the Law on Value-added Tax and the Government's
Decree No. 209/2013/ND-CP dated December 18, 2013 providing guidance on some
Articles of the Law on Value-Added Tax, which has been effective since January
10, 2016.
[9] This Clause is
amended by Clause 2 Article 3 of the Circular No. 119/2014/TT-BTC on amendments
to Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No.
111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated
December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular
No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March
31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of
Finance to simplify tax formalities, which has been
effective since September 01, 2014.
[10] Regulations on
exchange rates applied when determining revenues and calculating taxes are
repealed by Clause 4 Article 1 of the Circular No. 26/2015/TT-BTC providing
guidelines for value-added tax and tax administration in the Government's
Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on
Amendments to Laws and Decrees on taxation, and amendments to Circular No.
39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on invoices for
goods sale and service provision, which has been
effective since January 01, 2015.
[11] This
Clause is amended by Clause 2 Article 1 of the Circular No. 130/2016/TT-BTC on
guidelines for the implementation of the Government’s Decree No. 100/2016/ND-CP
dated July 01, 2016 on the implementation of the Law on Amendments to Certain
Articles of the Law on Value Added Tax, the Law on Special Excise Tax and the
Law on Tax Administration and to Certain Articles of Tax-related Circulars,
which has been effective since July 01, 2016.
This Clause is amended by the Circular
No. 26/2015/TT-BTC, which has been effective since January 01, 2015.
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[13] This Clause is repealed by Clause 7
Article 1 of the Circular No. 26/2015/TT-BTC providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws and
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January 01, 2015.
[14] This Clause is repealed by Clause 7
Article 1 of the Circular No. 26/2015/TT-BTC providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws,
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January 01, 2015.
[15] This Clause is
amended by Clause 8 Article 1 of the Circular No. 26/2015/TT-BTC providing guidelines
for value-added tax and tax administration in the Government's Decree No.
12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on Amendments
to Laws and Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC
dated March 31, 2014 of the Ministry of Finance on invoices for goods sale and
service provision, which has been effective since January 01, 2015.
[16] This Clause is amended by Clause 3
Article 3 of the Circular No. 119/2014/TT-BTC on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
[17] The
paragraphs 1 to 5 of this Point are amended by Clause 1 Article 1 of the
Circular No. 93/2017/TT-BTC dated September 19, 2017 of the Ministry of Finance
on amendments to Clause 3 and Clause 4 Article 12 of Circular No.
219/2013/TT-BTC dated December 31, 2013 (amended by the Circular No.
119/2014/TT-BTC dated August 25, 2014); abrogation of Clause 7 Article 11 of
Circular No. 156/2013/TT-BTC dated November 06, 2013, which has been effective
since November 05, 2017.
This Point is amended by Clause 3
Article 3 of the Circular No. 119/2014/TT-BTC, which has been effective since
September 01, 2014.
[18] This Clause is amended by Clause 3
Article 3 of the Circular No. 119/2014/TT-BTC on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
[19] This Clause is amended by Clause 4
Article 3 of the Circular No. 119/2014/TT-BTC on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No.
78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify tax
formalities, which has been effective since September 01, 2014.
[20] This Clause is amended by Point a
Clause 9 Article 1 of the Circular No. 26/2015/TT-BTC dated
February 27, 2015 of the Ministry of Finance providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws and
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January 01,
2015.
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[22] This Example is added by Clause 5
Article 3 of the Circular No. 119/2014/TT-BTC on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
[23] This Clause is added by Point b Clause
9 Article 1 of the Circular No. 26/2015/TT-BTC providing guidelines for
value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP
dated February 12, 2015 on guidelines for the Law on Amendments to Laws and
Decrees on taxation, and amendments to Circular No. 39/2014/TT-BTC dated March
31, 2014 of the Ministry of Finance on invoices for goods sale and service
provision, which has been effective since January 01, 2015.
[24] This
Article is amended by Clause 10 Article 1 of the Circular No. 26/2015/TT-BTC
providing guidelines for value-added tax and tax administration in the
Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
the Law on Amendments to Laws and Decrees on taxation, and amendments to
Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on
invoices for goods sale and service provision, which has been effective since January
01, 2015.
This Article is amended by the Circular No.
151/2014/TT-BTC dated October 01, 2014 providing guidelines for implementation
of the Government's Decree No. 91/2014/ND-CP dated October 01, 2014 on
amendments to tax decrees, which has been effective since November 15,
2014 and the Circular No. Circular No. 119/2014/TT-BTC dated
August 25, 2014 of the Ministry of Finance on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
[25] This paragraph is
amended by Article 1 of the Circular No. 173/2016/TT-BTC dated October 28, 2016
of the Ministry of Finance amending and supplementing the first paragraph of
Clause 3 Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013 by
the Ministry of Finance (which was amended by Circular no. 119/2014/TT-BTC
dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014 and
Circular No. 26/2015/TT-BTC dated February 27, 2015 by the Ministry of
Finance), which has been effective since December 15, 2016.
[26] This Clause is amended by Clause 7
Article 3 of the Circular No. 119/2014/TT-BTC on amendments to Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to simplify
tax formalities, which has been effective since September 01, 2014.
[27] This
Article is amended by Clause 3 Article 1 of the Circular No. 130/2016/TT-BTC on
guidelines for the implementation of the Government’s Decree No. 100/2016/ND-CP
dated July 01, 2016 on the implementation of the Law on Amendments to Certain
Articles of the Law on Value Added Tax, the Law on Special Excise Tax and the
Law on Tax Administration and to Certain Articles of Tax-related Circulars,
which has been effective since July 01, 2016.
This Article is amended by the
Circular No. 26/2015/TT-BTC providing guidelines for value-added tax and tax
administration in the Government's Decree No. 12/2015/ND-CP dated February 12,
2015 on guidelines for the Law on Amendments to Laws and Decrees on taxation,
and amendments to Circular No. 39/2014/TT-BTC dated March 31, 2014 of the
Ministry of Finance on invoices for goods sale and service provision, which has
been effective since January 01, 2015.
[28] This Clause is amended by Article 2 of
the Circular No. 25/2018/TT-BTC on guidelines for the Government’s Decree No.
146/2017/ND-CP dated December 12, 2017 on amendments to some articles of the
Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance and
Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance,
which has been effective since May 01, 2018.
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“Article 7. Effect
1. This Circular comes into force from September 01, 2014.
When a company needs time to prepare for following the procedures
and making the forms provided in the Circulars mentioned in Clause 2 of this
Article, it may choose the procedures and forms according to current
regulations and the regulations on amendment by October 31, 2014 without being
required to notify and register with the tax authority. The General Department
of Taxation shall provide instructions on the implementation of this
regulation.
2. The instructions and forms provided in the Circular No.
156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated
August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular
No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated
June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular
No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance that is
amended, replaced or annulled by this Circular are repealed.
3. Other administrative procedures related to taxation that are
not mentioned in this Circular shall be implemented according to applicable
regulations of law.
Difficulties that arise during the implementation of this Circular
should be promptly reported to the Ministry of Finance for resolution./.”
- Article 22 of the Circular No. 151/2014/TT-BTC dated October 10,
2014 providing guidelines for implementation of the Government's Decree No.
91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees, which comes
into force from November 15, 2014, stipulates that:
“Article 22. Effect
This Circular comes into force from November 15, 2014, except that
regulations in Chapter I of this Circular shall apply to the corporate income
tax period from 2014.”
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“Article
4. Effect
1.
This Circular comes into force from the effective date of the Law No.
71/2014/QH13 on amendments to tax laws and the Government's Decree No. 12/2015/ND-CP
on guidelines for the Law on Amendments to tax laws and decrees on taxation.
2.
Clause 2 Article 1 of this Circular shall apply to the contracts to buy
agriculture machinery signed before the effective date of the Law No.
71/2014/QH13 (those mentioned in Clause 11 Article 10 of Circular No.
219/2013/TT-BTC, which is amended in Clause 2 Article 1 of this Circular) under
which the ownership or right of use is
transferred after the effective date of the Law no. 71/2014/QH13.
3.
With regard to contracts to build offshore fishing ships signed before January
01, 2015 at VAT-inclusive prices, if the ships are not done and transferred by
January 01, 2015, Clause 2 Article 1 of this Circular shall apply to the total
value of such ships.
4.
For the purpose of simplifying tax formalities, regulations on List of
invoices, receipts for purchases and sales, and regulations on exchange rates
applied when determining revenues and calculating taxes in the following documents
shall be annulled:
- Circular
No. 05/2012/TT-BTC dated January 05, 2012 and Decree No. 113/2011/ND-CP dated
December 08, 2011.
- Circular
No. 219/2013/TT-BTC dated December 31, 2013 and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013.
- Circular
No. 156/2013/TT-BTC dated November 06, 2013.
- The
Circular No. 119/2014/TT-BTC dated August 25, 2014.
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6.
During the implementation of this Circular, if the documents cited in this
Circular are amended or replaced, the new documents shall apply.
Article
5. Responsibility for implementation
1.
People’s Committees of provinces and central-affiliated cities shall direct
competent authorities to implement regulations of the Government and instructions
of the Ministry of Finance.
2.
Tax authorities shall disseminate and instruct taxpayers to implement this
Circular.
3.
The entities regulated by this Circular must comply with instructions in this
Circular.
Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration and resolution./.”
- Article 2 of the Circular No. 193/2015/TT-BTC amending and
supplementing the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated
December 31, 2013 providing guidance on implementation of the Law on
Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December
18, 2013 providing guidance on some Articles of the Law on Value-Added Tax,
which comes into force from January 10, 2016, stipulates that:
“Article
2. Effect
1.
This Circular comes into force from January 10, 2016.
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Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance (General Department of
Taxation) for consideration and resolution./.”
- Articles 6 and 7 of the Circular No. 130/2016/TT-BTC on
guidelines for the implementation of the Government’s Decree No. 100/2016/ND-CP
dated July 01, 2016 on the implementation of the Law on Amendments to Certain
Articles of the Law on Value Added Tax, the Law on Special Excise Tax and the
Law on Tax Administration and to Certain Articles of Tax-related Circulars,
which comes into force from July 01, 2016, stipulate that:
“Article
6. Effect
1.
This Circular comes into force, except for Clause 2 of this Article, from the
effective date of the Law No. 106/2016/QH13 and the Government’s Decree No.
100/2016/ND-CP.
2. Article 4 of this
Circular takes effect from the tax period of 2016.
Article
7. Responsibility for implementation
1.
People’s Committees of provinces and central-affiliated cities
shall direct competent authorities to implement regulations of the Government
and instructions of the Ministry of Finance.
2.
Tax authorities shall disseminate and instruct taxpayers to implement this
Circular.
3.
The entities regulated by this Circular must comply with instructions in this
Circular.
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- Article 2 of the Circular No. 173/2016/TT-BTC amending and
supplementing the first paragraph of Clause 3 Article 15 of Circular No.
219/2013/TT-BTC dated December 31, 2013 by the Ministry of Finance (which was
amended by Circular no. 119/2014/TT-BTC dated August 25, 2014, Circular No.
151/2014/TT-BTC dated October 10, 2014 and Circular No. 26/2015/TT-BTC dated
February 27, 2015 by the Ministry of Finance), which comes into force from
December 15, 2016, stipulates that:
“Article 2.
This Circular comes into force from December 15, 2016.
Difficulties that arise during the implementation of this
Circular should be promptly reported to the Ministry of Finance for
consideration and resolution./.”
- Article 3 of the Circular No. 93/2017/TT-BTC dated
September 19, 2017 of the Ministry of Finance on amendments to Clause 3 and
Clause 4 Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013
(amended by the Circular No. 119/2014/TT-BTC dated August 25, 2014); abrogation
of Clause 7 Article 11 of Circular No. 156/2013/TT-BTC dated November 06, 2013,
which comes into force from November 05, 2017, stipulates that:
“Article
3. Effect
This
Circular comes into force from November 05, 2017.
Difficulties
that arise during the implementation of this Circular should be promptly
reported to the Ministry of Finance for consideration and resolution./.”
- Article 5 of the Circular No. 25/2018/TT-BTC on guidelines
for the Government’s Decree No. 146/2017/ND-CP dated December 12, 2017 on
amendments to some articles of the Circular No. 78/2014/TT-BTC dated June 18,
2014 of the Ministry of Finance and Circular No. 111/2013/TT-BTC dated August
15, 2013 of the Ministry of Finance, which comes into force from May 01, 2018,
stipulates that:
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1.
This Circular comes into force from May 01, 2018.
2.
Cases that arise from February 01, 2018 and are the subject of the Decree No.
146/2017/ND-CP are specified in the Decree No. 146/2017/ND-CP and Article 1,
Article 2, Clauses 2, 3 and 4 Article 3 of this Circular.
3.
Difficulties that arise during the implementation of this Circular should be
promptly reported to the Ministry of Finance for consideration and resolution./.”
- Article 2 of the Circular No. 82/2018/TT-BTC on repeal of
Example 37 in Point a.4 Clause 10 Article 7 of the Circular No. 219/2013/TT-BTC
of the Ministry of Finance dated December 31, 2013 providing guidance on
implementation of the Law on Value-added Tax and the Government's Decree No.
209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of
the Law on Value-Added Tax, which comes into force from October 15, 2018,
stipulates that:
“Article
2.
1.
This Circular comes into force from October 15, 2018.
2. Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance for consideration and resolution./.”