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THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Law No. 106/2016/QH13
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Hanoi, April 06, 2016
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LAW
AMENDMENTS TO SOME ARTICLES OF THE LAW ON VALUE-ADDED TAX, THE
LAW ON SPECIAL EXCISE DUTY, AND THE LAW ON TAX ADMINISTRATION
Pursuant to the
Constitution of Socialist Republic of Vietnam;
The National Assembly
promulgates the Law on amendments to some Articles of the Law on Value-added tax
No 13/2008/QH12, which is amended under the Law No. 31/2013/QH13, the Law on
special excise duty No. 27/2008/QH12 which is amended under the Law No.
70/2014/QH13, the Law on Tax administration No. 78/2006/QH11 which is amended
under the Law No. 21/2012/QH13 and the Law No. 71/2014/QH13.
Article 1
Amendments to some
Articles of the Law on Value-added tax No. 13/2008/QH12, which is amended under
the Law No. 31/2013/QH13:
1. Clauses 1, 9 and 23 of
Article 5 are amended as follows:
"1. Farming,
breeding, aquaculture produces that have not been processed into other products
or have only been preliminary processed by the manufacturers or catchers when
they are sold and imported.
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"9. Health services,
veterinary medicine services including medical examination and treatment
services for human and animals; care services for elderly people and disabled
people."
"23. Exports that
are raw natural resources or minerals which have not been processed into other
products; exports that are goods processed from natural resources or minerals
where the total value of natural resources or minerals plus energy costs makes
up at least 51% of the product price."
2. Point g Clause 1 of
Article 8 is amended as follows:
"g) The exports
specified in Clause 23 Article 5 of this Law.
Exported goods/services
that are consumed outside Vietnam, within free trade zones; goods/services
provided for foreign customers as prescribed by the Government."
3. Clause 1 and Clause 2
of Article 13 is amended as follows:
"1. A business
establishment that pays VAT using credit-invoice method may offset input VAT
that remains after deduction in the month or the quarter against VAT incurred
in the next period.
Where a business
establishment has registered to pay VAT using credit-invoice method has a new
investment project which is still in its investment stage, VAT on
goods/services purchased serving the investment has not been deducted, and the
remaining tax is at least VND 300 million, VAT shall be refunded.
The VAT that has not been
deducted shall not be refunded and instead be carriedforward to the next period
in the following cases:
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b) The project is a
natural resource extraction project or mineral extraction project licensed from
July 01, 2016 or a manufacture project where the total value of natural
resources or minerals plus energy costs makes up at least 51% of the product
price.
The Government shall
regulate this Clause.
2. A business
establishment whose exported goods/services incur an input VAT of at least VND
300 million which has not been deducted in the month or quarter shall receive
VAT refund for that month or quarter, unless such goods are imported for
exportation or exports are not exported within a customs controlled area as
prescribed by the Law on Customs. Inspection after refund shall apply to
any manufacturer of exports that does not violate regulations of law on
taxation or customs for two consecutive years; any taxpayer that is not
considered high-risk as prescribed by the Law on Tax administration."
Article 2
Amendments to some
Articles of the Law on special excise duty No. 27/2008/QH12, which is amended
under the Law No. 70/2014/QH13:
1. Clause 1 and Clause 2
of Article 6 is amended as follows:
"1. Taxable prices
of goods domestically produced and imports are selling prices imposed by
manufacturers or importers.
Where goods subject to
special excise tax are sold to a trading establishment which has a parent
company-subsidiary company relationship or subsidiaries in the same parent
company as the manufacturer or importer, or a trading establishment has an
association therewith, the taxable price must not fall below the percentage (%)
of average price paid by the trading establishments directly buying from the manufacturers
or importers prescribed by the Government;
2. Taxable prices of
imports at importation are the prices subject to import duty plus (+) import
duty. If imports are eligible for exemption or reduction of import duty,
taxable price shall not include the reduction or exemption. Special excise tax
on goods that was paid at importation may be deducted when determining the
special excise tax on goods when they are sold;"
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No.
Goods/service
Tax rate (%)
4
Motor vehicles for the
transport of fewer than 24 people
a) Motor vehicles for
the transport of not more than 9 people, except for those specified in Point
4dd, 4e, and 4g of this Schedule
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- Of a cylinder
capacity not exceeding 1,500 cm3
+ From July 01, 2016 to
December 31, 2017 inclusive
40
+ From January 01, 2018
35
- Of a cylinder
capacity exceeding 1,500 cm3 but not exceeding 2,000 cm3
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+ From July 01, 2016 to
December 31, 2017 inclusive
45
+ From January 01, 2018
40
- Of a cylinder
capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3
50
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- Of a cylinder
capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
+ From July 01, 2016 to
December 31, 2017 inclusive
55
+ From January 01, 2018
60
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90
- Of a cylinder capacity
exceeding 4,000 cm3 but not exceeding 5,000 cm3
110
- Of a cylinder
capacity exceeding 5,000 cm3 but not exceeding 6,000 cm3
130
- Of a cylinder
capacity exceeding 6,000 cm3
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b) Motor vehicles for the
transport of 10 - 15 people, except for those specified in Point 4dd, 4e, and
4g of this Schedule
15
c) Motor vehicles for
the transport of 16 - 23 people, except for those specified in Point 4dd, 4e,
and 4g of this Schedule
10
d) Motor vehicles for
the transport of both passengers and cargoes, except for those specified in
Point 4dd, 4e, and 4g of this Schedule
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- Of a cylinder
capacity not exceeding 2,500 cm3
15
- Of a cylinder
capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
20
- Of a cylinder
capacity exceeding 3,000 cm3
25
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70% of tax rates applied to vehicles of the same kind
specified in Point 4a, 4b, 4c, and 4d of this Schedule
e) Motor vehicles
running on bioenergy
50% of tax rates applied to vehicles of the same kind
specified in Point 4a, 4b, 4c, and 4d of this Schedule
g) Motor vehicles
running on electricity
- For the transport of
not more than 9 people
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- For the transport of
10 - 15 people
10
- For the transport of
16 - 23 people
5
- For the transport of both
passengers and cargoes
10
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h) Motorhomes
regardless of cylinder capacity
- From July 01, 2016 to
December 31, 2017 inclusive
70
- From January 01, 2018
75
Article 3
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1. Article 61 is amended
as follows:
“Article 61. Tax
exemption and tax reduction
The tax authority shall
grant tax exemption and tax reduction to the entities eligible for tax
exemption and tax reduction specified in legislative documents on taxation, and
tax exemption too households and individuals whose annual levies on
non-agricultural land do not exceed VND 50,000.”
2. Clause 4 of Article 92
is amended as follows:
"4.
Tax enforcement measures may be postponed if the taxpayer is permitted by the
tax authority to pay the tax debt by installments for a period not exceeding 12
months from the beginning of the tax enforcement period. The payment of tax by
installments shall be considered according to the taxpayer's request, provided
a credit institution offers a guarantee. The taxpayer shall pay late payment
interest on the unpaid tax at 0.03% per day."
3. Clause 1 of Article
106 is amended as follows:
"1. Any taxpayer who
fails to pay tax by the deadline or extended deadline or the deadline specified
in the tax authority's notice or the deadline specified in the tax authority's
decision shall fully pay tax and late payment interest on the unpaid tax at
0.03% per day.
From July 01, 2016, the
rate of late payment interest specified in this Clause shall apply to tax debts
incurred before July 01, 2016 that have not been paid by taxpayers, including those
discovered after inspections by competent authorities.
Where a taxpayer that
provides goods/services which are supposed to be paid by state budget incurs a
tax debt because such goods/services have not been paid for, such taxpayer is
exempt from paying the late payment interest on the unpaid tax, provided such
unpaid tax does not exceed the amount owed by state budget."
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Article 4
1. This Law comes into
force from July 01, 2016, except for the provisions specified in Clause 2 of
this Article.
2. Clause 4 Article 3 of
this Law comes into force from September 01, 2016.
3. The Government shall
elaborate the Articles and Clauses of this Law within its responsibility.
This Law is adopted by
the 13th National Assembly of Socialist Republic of Vietnam on this
6th of April 2016.
PRESIDENT OF THE NATIONAL ASSEMBLY
Nguyen Thi Kim Ngan
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