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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No: 06/2012/TT-BTC
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Hanoi, January 11,
2012
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON VALUE-ADDED TAX, GUIDING
THE IMPLEMENTATION OF THE DECREE NO. 123/2008/ND-CP OF DECEMBER 08, 2008 AND
THE DECREE NO. 121/2011/ND-CP OF DECEMBER 27, 2011 OF THE GOVERNMENT
Pursuant to the Law on Value-added Tax No.
13/2008/QH12 of June 03, 2008;
Pursuant to the Law on Tax Administration No.
78/2006/QH11 of November 29, 2006
Pursuant to the Government's Decree No.
123/2008/ND-CP of December 08, 2008 detailing and guiding the implementation of
a number of articles of the Law on Value-added Tax;
Pursuant to the Government's Decree No.
121/2011/ND-CP of December 27, 2011 amending, supplementing a number of
articles of the Government's Decree No. 123/2008/ND-CP of December 8, 2008
detailing and guiding the implementation a number of articles of the Law on
Value-added Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP
of November 27, 2008 prescribing the functions, tasks, powers and the
organizational structure of the Ministry of Finance,
The Ministry of Finance guides the
implementation of the value-added tax as follows:
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GENERAL
PROVISIONS
Article 1. Scope of
regulation
This Circular prescribes the taxable objects,
non-taxable objects, tax payers, foundation and methods to calculate, deduct
and refund Value-added tax.
Article 2. Taxable
objects
Objects of Value-added tax (VAT) means goods,
services serving production, business and consumption in Vietnam (including
goods, services purchased from overseas organizations, individuals, except for VAT
non-taxable objects guided in Article 4 of this Circular.
Article 3. Tax payers
VAT payers are organizations, individuals
producing, trading VAT taxable goods, services in Vietnam, regardless of lines,
forms, business organizations (hereinafter referred to as business
establishments) and organizations, individuals importing goods, purchasing services
from foreign countries subject to VAT (hereinafter referred to as importers)
including:
1. Business organizations established and registered
business under the Law on Enterprises, the Law on State-owned Enterprises (now
the Law on Enterprises), the Law on Cooperatives;
2. Economical organizations of political
organizations, socio-political organizations, social organizations, socio-professional
organizations, People’s armed force units, non-business organizations and other
organizations;
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4. Individuals, households, individuals
conducting independent business and other subjects conducting production,
business, import.
5. Organizations, individuals conducting
business and production in Vietnam purchasing services (including purchasing
services attached to goods) from foreign organizations without permanent establishments
in Vietnam, individuals living overseas being non-residents of Vietnam, the
organizations, individuals purchasing services are the tax payers.
Provisions on permanent establishments and
non-residents are implemented in accordance with law on enterprise income tax
and law on personal income tax.
Article 4. Objects
not subject to VAT
1. Products from cultivation (including
products from cultivated forest), breeding, aquatic/maritime products that have
not been processed into other products or have just been through preliminary raw
process by organizations, individuals producing, catching to sell at the
importation stage.
Products having just been through preliminary
raw process mean products having just been cleaned, dried, peeled, husked, cut,
salted, frozen and by other usual means of preservation.
Example 1: dry, peel, husk, cut products from
cultivated products; clean, dry, salt, freeze other aquatic/maritime products.
2. Products being animal breeds, plant
breeds, include breeding eggs, breeding animals, breeding plants, seeds, breeding
branches, breeding tubers, semen, embryos, genetic materials from cultivations,
importations, and commercial business. Animal breeds, plant breeds which are
not subject to VAT are products of importers, commercial establishments having animal
breeds, plant breeds business registration certificate issued by State
management agencies. For products being animal breeds, plant breeds subject to
promulgation of standards, quality by the State must satisfy the conditions
prescribed by the State.
3. Irrigation and drainage, ploughing and
harrowing, dredging in-field channels and canals serving agricultural production;
agricultural product harvesting services.
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5. State-owned residential houses sold by the
State to the tenants.
6. Land use right transfer.
7. Insurances including: life insurance;
health insurance, accident insurance for humans, student insurance and
insurance services relating to humans: domestic animal insurance, plant
insurance and other agricultural insurance services; reinsurance.
8. Financial activities
a) Credit provision services supplied by
credit institutions including:
- Loans
- Discounts, rediscounts of transferring
instruments and other valuable documents;
- Banking guarantee;
- Financial loans
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- Domestic factoring, international factoring
regarding banks licensed for international payments;
- Other form of credit provisions as
prescribed by law.
Assets for loan security of VAT payers or for
transferring ownership rights to lenders are subject to VAT as sold except for VAT
non-taxable goods prescribed in Article 4 of this Circular.
Example 2: LLC A mortgages its lines,
machinery, equipment to take capital loans at the bank B. As the loan term is
due under the credit contract and LLC A fails to pay debts, bank B shall sell
the loan security assets (regardless of the asset ownership rights are
transferred to bank B or not) to retrieve debts, such assets are subject to VAT.
b) Securities trade including: brokerage,
securities sole trade, securities issue underwriting, securities investment
consultancy, securities depository, securities investment fund management,
securities investment company management, securities investment portfolio
management, market organizing services of establishments or centers of
securities trading, services relating to securities registered, deposited at
Vietnam Securities Depository Center, loans for deposit transaction, advance
payments of securities sale and other services as prescribed by the Ministry of
Finance.
Activities of information provision, auction
of shares of issuing organizations, technical support for online securities
transaction of the Stock Exchanges.
c) Capital transfer including transfer of
partial or complete invested capital, including sale of the enterprise to
another enterprise to conduct production, business; transfer of securities and
other forms of capital transfer as prescribed by law.
d) Debt sale
đ) Foreign currency trading
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9. Health care and veterinary services,
including medical examination, treatment, prevention for humans or domestic
animal, birth control, heath care, rehabilitation services for patients,
Medical services include patient transport,
sick-room, sick-bed renting of medical establishments; testing, irradiating,
radio-graphing, blood and blood products for patients.
For medical treatment service packs (prescribed
by the Ministry of Health) including use of medicines, the revenues from
medicines in the service pack are not subject to VAT.
10. Public post/telecommunications and universal
Internet services under the Government’s programs; post/telecommunications
services supplied from foreign countries to Vietnam (incoming direction).
11. Public services of streets and
residential area hygiene, drainage; maintenance of zoos, flower gardens, parks,
urban trees and plants, public lighting; funeral services. Services specified
in this point regardless of funding sources. In particular:
a) Public services of streets and residential
area hygiene, drainage provided for organizations, individuals including
collecting, disposing, transport, processing trash and waste; drainage,
wastewater processing; pumping, transporting and processing sludge, cesspool;
unclogging sanitation, drainage system, cleaning public restrooms, maintaining
hygiene in portable restrooms, collecting, transporting and processing other
wastes.
For business establishments providing
services such as office cleaning, house cleaning, such services are subject to VAT.
Example 3: If LLC B providing office cleaning
services for unit C, corridor and staircase cleaning services for apartment
building H, such services are subject to VAT.
b) Maintaining zoos, flower gardens, parks,
urban plants and trees including managing, planting, cultivating plants and
trees, protecting birds and animals in parks, zoos, public areas, National
forests, National gardens.
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d) Funeral services from establishments
conducting funeral services including leasing funeral homes, cars serving
funerals, burial, cremation, exhumation.
12. Maintenance, repairs and constructions
from people’s contributions, humanitarian aids regarding cultural, artistic
constructions, public service works, infrastructure, residential houses for
subjects under preferential social policies.
For other capital sources apart from people’s
contributions (including contributions and sponsorships from organizations,
individuals), humanitarian aids that the other capital sources do not exceed
50% the total capital for the construction, the non-taxable object is the
entire value of the construction.
Those subject to social policies includes: creditable
individuals as prescribed by law on creditable individuals; social protection
beneficiaries gaining pensions from the State budget; individuals of
poor/semi-poor households and other cases as prescribed by law.
13. Teaching, vocational training as
prescribed by law including foreign languages, information technology, dancing,
singing, painting, music, circus, sport, physical exercises; children nursing
and teaching, and other occupation aiming to train, develop and improve
cultural standard and professional knowledge.
For educational establishments at all levels from
pre-school to high school that collect student transport, meal fees and other revenues
in forms of authorized collection/spending of student transport, meal, such
collection/spending amounts are not subject to VAT.
Boarding revenues of pupils, students;
revenues from training activities (including the organization of examinations
and certificate issue during the training process) provided by training
establishments are not subject to VAT For provision of certificate issue and
examination services not attached to training, such services are subject to VAT.
14. Radio and television broadcasting using
State budget funds.
15. Publishing, importing, issuing
newspapers, magazines, professional news, political books, textbooks, teaching
materials, legal document books, technical/scientific books, books printed in
ethnic languages, pictures, photographs, posters of propagation including
audio/graphic tapes/disks, electronic data; money printing.
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Political books are books that propagate the
political line of the Party and the State serving political tasks by subjects,
topics, serving anniversaries, traditional days of organizations, levels,
branches, localities; books collecting and propagating “Good people, good
deeds” movement; books containing speeches, theoretical researches of the Party
and the State leaders.
Textbooks means books for teaching and
learning at all levels from pre-school to high school (including referential
books for teacher and students in accordance with the educational program)
Teaching materials are books for teaching and
learning in universities, colleges, professional and vocational high schools.
Legal documents books are books containing
the State’s legal documents.
Technical-scientific books are books for introducing,
guiding technical-scientific knowledge directly relating to production and
lines of science and engineering.
Books printed in languages of ethnic minority
including bilingual text books in national language and the ethnic minority
language.
Pictures, photographs, poster of propagation
including pictures, photographs, poster, fliers, leaflets serving propagation,
mottos, slogan, leaders’ pictures, Party’s flags, National Flags, Union’s
flags, Team’s flags.
16. Public passenger transport by bus, tram are
public passenger transport by bus, tram by intra-provincial, intra-city routes
and peripheral outer-provincial routes as prescribed by the Ministry of
Transport.
17. Goods which have not been yet produced domestically
are imported in the following cases:
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b) Machinery, equipment, spare parts, means
of specialized transport and materials need to be imported for petroleum mine exploration
and development.
c) Airplanes (including airplane engines),
drilling rigs, ship which have not been yet produced domestically are imported
to compose fixed assets of enterprises, rented from foreigners to use for
production, trading including import for lease.
To be determined as goods which are not
subject to VAT at the importation stage prescribed in this clause, importers
must present dossiers to customs agencies under the Ministry of Finance’s
guidance on customs procedures; customs inspection and supervision;
export/import duties and tax administration for exported/imported goods.
The list of machinery, equipment, materials able
to be produced domestically as the basis for differentiating from those which
have not been yet produced domestically and need to be imported to directly use
for science research and technology development; The list of machinery,
equipment, spare parts, means of specialized transport and materials able to be
produced domestically as the basis for differentiating from those which have
not been yet produced domestically and need to be imported for petroleum mine exploration
and development; the list of airplanes, drilling rigs, ships able to be
produced domestically as the basis for differentiating from those which have
not been yet produced domestically and need to be imported to compose fixed
assets of enterprises, rented from foreigners to use for production, business
and lease are promulgated by the Department of Planning and Investment.
18. Weapons, specialized military equipment
serving National defense and security
a) Weapons, specialized military equipment
serving National defense and security under the List of weapons, specialized
military equipment serving National defense and security uniformly promulgated
by the Ministry of Finance, the Ministry of National Defense and the Ministry
of Public Security.
Weapons, specialized military equipment
serving National defense and security which are not subject to VAT must be
complete or uniform products, or parts, components, package specialized to
assemble and preserve the complete products. For weapons, specialized military
equipment serving National defense and security required to repair, the
services of repairing weapons, military equipment performed by enterprises of
the Ministry of National Defense, the Ministry of Public Security are not
subject to VAT.
b) Imported weapons, specialized military
equipment (including materials, machinery, equipment, spare parts) serving
National defense and security are exempted from import duty as prescribed by
the Law on Export, Import duties or import under annual quota approved by the
Prime Minister.
Dossiers, procedures regarding weapons,
military equipment not subject to VAT at the importation stage are made in
accordance with guidance of the Ministry of Finance on customs procedures;
customs inspection and supervision; Export, Import duties and tax
administration regarding exported, imported goods.
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a) Goods imported in case of humanitarian
aids, non-refundable aids and verified by the Ministry of Finance;
b) Gifts for state agencies, political
organizations, socio-political organizations, socio-political-professional
organizations, social organizations, socio-professional organizations, People’s
armed force units as prescribed by law provisions on presents and gifts;
c) Presents, gifts given to individuals in
Vietnam as prescribed by law provisions on presents and gifts;
d) Personal belongings of foreign
organizations, individuals under diplomatic immunity regulations as prescribed
by law on diplomatic immunity; goods being belongings of Vietnam citizens
residing overseas being brought along when coming back home.
đ) Hand-luggage under duty-free luggage
regulations;
The quota of imported goods not subject to
VAT at the importation stage is under the quota of import duty exemption
prescribed in the Law on export and import Duties and other documents guiding
the implementation.
Imported goods by organizations, individuals
under diplomatic immunity as prescribed in the Ordinance on diplomatic immunity
are not subject to VAT. Subjects under diplomatic immunity purchasing VAT-inclusive
goods, services in Vietnam shall be refunded tax as guided in clause 7 Article
18 of this Circular.
Subject, goods, procedures for enjoying VAT
exemption guided in this Article are implemented as guided by the Ministry of
Finance on VAT refund regarding diplomatic representative agencies, consulates
and representative agencies of international organizations in Vietnam.
e) Goods, services being sold to foreign
organizations, individuals, international organizations for humanitarian aids,
non-refundable aids for Vietnam.
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During merchandising, business establishments
must issue invoices as prescribed by law on invoices, it must specify on the
invoices that the goods is sold to foreign organizations, individuals for
humanitarian aids, non-refundable aids, not included VAT and dispatches of the
international organizations or representative agencies in Vietnam must be saved
as the basis for tax declaration. Foreign organizations, individuals,
international organizations purchasing VAT-inclusive goods, services in Vietnam
for humanitarian aids, non-refundable aids shall be refunded as guided in
clause 6 Article 18 of this Circular.
20. Goods in border-gate transfer, transit
through Vietnam territory; goods temporarily imported for re-export; goods
temporarily exported for re-import; raw materials imported for production,
processing exported goods under export processing, production contracts signed
with foreign parties;
Goods, services traded between foreign
countries and non-tariff zones and among non-tariff zones themselves.
Non-tariff zones include: processing and
exporting zones, processing and exporting enterprises, bonded zones, bonded
warehouse, special commercial and economic zones, commercial-industrial zones
and other economic zones established and enjoying preferential taxes similarly
to non-tariff zones under the Prime Minister’s Decisions. The trading
relationship between these zones and the outside is export-import relationship.
Dossiers, procedures for determination and
handling of VAT exemption in these cases are implemented as guided by the
Ministry of Finance on customs procedures; customs inspection and supervision;
export, import duties and tax administration regarding exported/imported goods.
21. Technology transfer as prescribed by the
Law on Technology transfer; intellectual property right transfer as prescribed
by the Law on Intellectual property. For contracts of technology transfer,
intellectual property right transfer attached to machinery, equipment transfer,
only the value of the transferred technology, intellectual property rights is
not subject to VAT; if such value cannot be separated, VAT shall be imposed on
both transferred technology value, intellectual property rights value together
with that of the machinery and equipment.
Computer software including software products
and software services as prescribed by law
22. Imported gold in forms of bar or ingot
and gold not being fashioned into fine arts products, jewelry or other
products.
Gold in forms of bar or ingot and gold not
being fashioned are identified as prescribed by law on gold trading and
management.
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Unprocessed exploited natural resources,
minerals are natural resources, minerals having not been processed into other
products, including minerals being filtered, selected, grinded, crushed,
processed for content increase, or natural resources being cut and splitted.
Example 4: Business establishment A exports
natural stones in blocks or slabs, the exported natural stone products are not
subject to VAT.
Example 5: Business establishment B exports
granular and powdery chalky limestone, the exported granular and powdery chalky
limestone products are not subject to VAT. For business establishments
exporting super fine stone dust (under standards of competent agencies), super
fine stone dust coated with acid, these products are defined to be processed
into other products and they are subject to VAT upon export.
24. Artificial products used as substitutes
for diseased human organs, including products being permanent implanted organs;
crutches, wheel-chairs and other tools used exclusively for disabled.
25. Goods, services of business individuals
with average monthly income lower than common minimum salary rate applicable to
domestic organizations, individuals as prescribed by the Government on
region-based minimum salary rates for workers in companies, enterprises,
cooperatives, farms, artels, business households, other Vietnam individuals and
organizations that hire workers.
26. The following goods, services:
a) Duty-free goods in duty-free shops as
prescribed by the Prime Minister.
b) National reserve goods sold by National
reserve agencies.
c) State activities that charge fees as
prescribed by law on fees and charges.
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In case goods not subject to VAT at the
importation stage prescribed in this Article changes use purposes, it is
required to declare and pay VAT at the importation stage as prescribed by
customs agencies where the customs declaration is registered. Organizations,
individuals selling goods in domestic market must declare and pay VAT to
directly managing tax agencies as prescribed.
Article 5. Cases not
required to declare and pay VAT.
1. Goods, services that tax payers in Vietnam
provide from outside Vietnam, except for international transport that points of
departure and arrival are overseas;
For business establishments providing
services (except for export services) both inside and outside Vietnam, such
services are subject to VAT regarding the part of contract value that is
performed in Vietnam, except for providing insurance services for imported
goods.
Example 6: Company A and Company B
(Vietnamese enterprises) sign the lubricant sale contract. Company A purchases
lubricant from Singapore, then sells to company B at Singapore seaport., Company
A is not required to declare, calculate and pay VAT regarding the revenue from
that lubricant sale.
Example 7: Company D signs the art
performance contract in Netherlands with unit X being Vietnamese State
administration agency. Company D is not required to declare, calculate and pay
VAT regarding the revenue from that art performance contract.
Example 8: Company B contracted to provide
for company C services of consultancy, survey, design for company C’s
investment project in Cambodia ( company B and company C are Vietnamese
enterprises). The contractual services are performed in both Vietnam and
Cambodia. Company B is not required to declare, calculate and pay VAT regarding
services performed in Cambodia. For revenue from services performed in Vietnam,
company B must declare and calculate VAT as prescribed.
Example 9: Insurance company Y (being
Vietnamese company) signs the insurance providing contract with LLC X for LLC
X’s imported goods from France to LLC X’s warehouse in Vietnam. Insurance
company Y is not required to declare, calculate and pay VAT regarding the
revenue from the insurance contract for imported goods signed with LLC X.
2. Revenues from compensation, bonus,
supports, emission right transfer and other financial revenues, except for loan
interest received by enterprises not being credit institutions.
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For compensations in goods, services,
establishments paying compensations must issue invoices similarly to that of
selling goods, services; establishments receiving compensations shall declare
and deduct as prescribed.
Example 10: Joint-stock company VC signs the
6-month loan contract with enterprise T and receive the interest. Joint-stock
company VC is required to declare and pay VAT regarding the interest from that
loan contract.
Example 11: LLC P&C receives the interest
from purchasing bonds and dividend from purchasing other enterprises’ stocks.
LLC P&C is not required to declare and pay VAT regarding the interest from
purchasing bonds and the received dividend.
Example 12: Enterprise A receives 50 million
VND of compensation for contract termination from enterprise B, enterprises A
shall make collection documents and is not required to declare and pay VAT
regarding that amount.
Example 13: Enterprise X purchases goods from
enterprise Y, enterprise X pays in advance for enterprise Y and receives
interest on that deposit, enterprise X is not required to declare and pay VAT
regarding the collected interest.
Example 14: Enterprise X sells goods for
enterprise Z, the total amount is 440 million VND. According to the contract,
enterprise Z must make deferred payment within 3 months, the deferred payment
interest rate is 1%/month/total amount of the contract. After 3 months,
enterprise X receives from enterprise Z 440 million VND of the total amount of
the contract and 13,2 million VND of deferred payment (440 million VND x 1% x 3
months), enterprise X is not required to declare and pay VAT regarding the
amount of 13,2 million VND.
3. Organizations, individuals producing or
trading in Vietnam purchasing services from foreign organizations without permanent
establishments in Vietnam, or overseas individuals being non-resident in
Vietnam such as: repairing means of transport, machinery, equipment (including
materials and spare parts); advertising, marketing, investment and trade
promotion; goods sale and service provision brokerage; training, share of charges
of international post, telecommunication services between Vietnam and foreign
parties performed outside Vietnam.
4. Non-business organizations, individuals,
not being VAT payers are not required to declare and calculate VAT when selling
their assets, including selling assets being used for loan security at banks
and credit institutions.
Example 15: Mr. A being non-business
individual sells 01 4-seat car to Mr. B valued at 600 million VND, Mr. A is not
required to declare and calculate VAT regarding the money from selling his car.
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5. Fixed assets being used and depreciated
are not required to issue invoices, declare and pay VAT when being transferred
by values on accounting books among the business establishments and member
units 100% capitalized by one business establishment or among member units 100%
capitalized by one business establishment to serve the production and business
of goods and services subject to VAT. Business establishments with transferred
assets must have Decisions or Order on assets transfer enclosed with asset
origin dossiers.
For assets re-valuated as transferred or transferred
to establishments producing, trading goods, services not subject to VAT, it is
required to issue VAT invoices, declare and pay VAT as prescribed.
6. Other cases:
Business establishments are not required to
declare and pay tax in the following cases:
a) Contributing assets as capital for
establishing enterprises. Contributed assets must be enclosed with: written
record on contributions as capital for production and business, joint-venture,
affiliation contract, written assets valuation record by the Council of delivery
and receipt of contributed capital from contributing parties (or written
valuation by valuating organizations as prescribed by law) enclosed with the
dossier on asset origin.
b) Asset transfer among dependent cost-accounting
member units of the enterprise; asset transfer upon division, splitting,
consolidation, merging, and enterprise transformation. Transferred assets among
dependent cost-accounting member units of the business establishment; For
assets transferred upon division, splitting, consolidation, merging and
transformation, business establishments with transferred assets must have asset
transfer orders enclosed with a set of asset origin dossiers and are not
required to issue invoices.
For asset transfer among independent cost-accounting
units or among member units with full legal entities in the same business
establishment, business establishments with transferred assets must issue VAT
invoice, declare and pay VAT as prescribed except for the cases guided in
clause 5 of this Article.
c) Payment claiming from third parties in
insurance activities.
d) Amounts collected on other’s behalf not
relating to the sale of goods and services of business establishments.
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e) Revenues from goods, sales and agent
commissions received from agent sale of goods, services not subject to VAT.
Chapter II
BASES
AND METHODS FOR TAX CALCULATION
SECTION 1. BASES FOR
TAX CALCULATION
Article 6. Bases for
tax calculation
Bases for VAT calculation are taxable prices
and tax rates
Article 7. Taxable prices
1. For goods, services sold by production and
business establishments, VAT taxable prices are sale VAT-exclusive prices. For
goods, services subject to special consumption tax, VAT taxable prices are sale
prices including special consumption tax but excluding VAT.
For goods subject to environment protection
tax, VAT taxable prices are sale prices including environment protection tax but
excluding VAT; for goods subject to both special consumption tax and
environment protection tax, VAT taxable prices are sale prices including special
consumption tax, environment protection tax but excluding VAT.
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For imported goods eligible for import duty
exemption or reduction, VAT taxable prices are import prices plus (+) import
tax determined under the tax amount payable after being exempted or reduced.
3. For products, goods and services (including
purchased from outside or produced by business establishments themselves) used for
exchange, presents, gifts, donations, salary substitutes, VAT taxable prices
are VAT taxable prices of goods, services of the same or equivalent kinds at
the same time of the happening of these activities.
Example 17: Unit A producing electric fans
uses 50 of them to exchange with establishment B for steel. The fan sale price
(excluding tax) is 400,000 VND/pcs. The value added taxable price is 50 x
400,000 VND = 20,000,000 VND.
For giving, offering invitations (on which
clearly specifying “complimentary”) for art performances, fashion shows,
beauty, model contests, sport competitions approved by competent State agencies
as prescribed, taxable prices are determined as zero (0).
Establishments organizing art performances
shall self-determine and bear responsibility for the quantities of invitations,
list of organizations, individuals receiving invitations before the
performances or sport competitions take place. Establishments committing fraud
acts on collecting money from complimentary invitations shall be handled as
prescribed by law provision on tax administration.
Example 18: Joint-stock company X are
licensed to hold “Vietnam Beauties contest 20xx” by competent agencies. Apart
from tickets printed to sell to audience, company X also prints a number of
complimentary invitations to a number of guests to participate in the contest.
These invitations are made under the list of receiving organizations, individuals.
When declaring VAT, taxable prices of these invitations are determined to be
zero (0). In case company X is detected collecting money when giving the
invitations, company X shall be handled as prescribed by law provisions on tax
administration.
4. Taxable prices for products, goods,
services for internal consumption
For products, goods, services taken or
provided by business establishments serving the business operation (internal
consumption), VAT taxable prices are taxable prices of products, goods,
services of the same or equivalent kinds at the time the consumption of goods,
services take place. Business establishments are eligible for VAT deduction
regarding the VAT invoices of internal consumption serving the production and
business of goods and services subject to VAT.
Goods for internal circulation such as
internal warehouse transfer, delivering materials, semi-finished products to
continue the process of production within the same establishments are not subject
to VAT.
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Unit A shall issue VAT invoice specifying the
price for VAT calculation being 50,000,000 VND, the VAT amount is 5,000,000
VND. Unit A is eligible for tax deduction regarding the invoices of internal
consumption.
Example 20: Establishment B producing
garments with fibre workshops and sewing workshops. Establishment B delivers finished
fibres to sewing workshops to continue the process of production, establishment
B is not required to calculate and pay VAT regarding the fibres delivered to
sewing workshops
For business establishments using goods,
services for internal consumption serving production and business such as
transport, aviation, railways, post/telecommunications that are not subject to
output VAT, business establishments must impose written regulations specifying
objects and limitation of goods, services for internal consumption within the
prescribed authority.
5. For activities of asset leasing such as
houses, offices, workshops, warehouses, wharves, yards, means of transport,
machinery, equipment, VAT taxable prices are VAT-exclusive rents.
For leases with rents paid by instalment or
paid in advance for a leasing term, taxable prices are the instalment amounts
or the advance payments for a leasing term excluding VAT.
For leases of foreign machinery, equipment,
means of transport of foreign countries which have not been produced domestically
for sub-leases, the rents payable to foreign countries are deducted from the
taxable prices.
Asset rents agreed by the parties are
determined under the contract. Should there be any rent bracket prescribed by
law, the rents shall be determined under the price bracket.
6. For goods sold in instalment or deferred
payment, VAT taxable prices are the price by lump-sum payments excluding VAT of
that goods, excluding interest on instalments and deferred payments.
Example 21: The motorbike trading company
sells 100cc motorbikes X, the instalment sale price excluding VAT is 25,5
million VND/pcs (including 25 million VND of the sale price and 0.5 million VND
of the instalment interest), the price for VAT calculation is 25 million VND.
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8. For construction and installation, VAT
taxable prices are values of the constructions, construction items or the
handed-over works excluding VAT.
a) For construction and installation covering
materials, VAT taxable prices are construction and installation prices
including VAT-exclusive material prices.
Example 22: Construction company B is
contracted to work on a construction including material values, the total
amount excluding VAT is 1,500 million VND including 1,000 million VND of
material values excluding VAT, VAT taxable prices is 1,500 million VND.
b) For construction, installation not covering
materials, machinery, equipment, VAT taxable prices are the value of
construction and installation excluding the VAT-exclusive value of machinery
and equipment.
Example 23: Construction company B is
contracted to work on a construction not covering material values. The total VAT-exclusive
value of the construction is 1,500 million VND including 1,000 million VND of
the VAT-exclusive value of materials supplied by investor A, VAT taxable prices
in this case is 500 million VND (1,500 million VND – 1,000 million VND).
c) For construction, installation paid by construction
items or values of the completed and handed-over workloads, VAT taxable prices
are based on values of construction items or of completed and handed-over workloads
excluding VAT.
Example 24: Weaving company X (called party
A) hires construction company Y (called party B) to work on construction and
installation of the workshop expansion.
The total value of the construction excluding
VAT is 200 billion VND including:
- Value of construction: 80 billion VND
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- VAT 10%: (80 billion + 120 billion) x 10% =
20 billion VND.
- The total amount payable by party A: 220
billion VND.
- Party A:
+ Get handed-over of workshops, account into
fixed asset value increase for depreciation 200 billion VND (excluding VAT)
+ 20 billion VND of VAT shall be declared and
deducted from output taxes of sold goods or requested tax refund as prescribed.
In case party A accepts, gets hand over and
agrees to pay party B by each construction item (assuming 80 billion VND of
the value of construction is accepted, handed-over and agreed to make payment in
advance), the taxable price is 80 billion VND.
9. For real estate business, taxable prices
are real estate transfer prices minus (-) land prices deducted for VAT
calculation.
a) Land prices deducted for VAT calculation
are prescribed as follows:
a.1) For land allocated by the State to
invest in infrastructure of houses for sales, land prices deducted for VAT
calculation includes land levies payable to the State budget (not including
exempted or reduced land levies) and compensations for land clearance as
prescribed by law.
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Compensations for land clearance under the
approved scheme is 15 billion VND.
The total value of subtracted land is
calculated as follows:
- The exempted/reduced land levy is: 30
billion x 20% = 6 billion (VND);
- The land levy payable to the State budget
(not including the exempted/reduced land levy) is: 30 billion - 6 billion – 15
billion = 9 billion (VND);
- The total land price deducted to calculate
VAT including land levies payable to the State budget (not including the
exempted/reduce land levy) and compensations for land clearance is 9 billion +
15 billion = 24 billion (VND). The total land price deducted is allocated to
the number of m2 of land allowed to do business.
a.2) For State-owned land use right auctions,
land prices deducted for VAT calculation are auction winning prices;
a.3) For land lease to construct
infrastructure, houses for sale, land prices deducted for VAT calculation are the
land rents payable to the State budget (not including the exempted/reduced land
rents) and the compensations for land clearance as prescribed by law.
a.4) For business establishments receiving
land use right transfer from organizations, individuals, land prices deducted
for VAT calculation are land prices at the time of land use right transfer
including the value of infrastructure (if any); business establishments are not
eligible for deductions of input VAT of the infrastructure calculated in the deducted
VAT-exclusive value of rights to use land. If it is not able to determine land
prices at the time of transfer, land prices deducted for VAT calculation are
land prices prescribed by People’s Committees of central-affiliated cities and
provinces at the time of signing the transfer contract.
Example 26: In July 2011, company A receive
the transfer of rights to use 200m2 of land from individual B valued
at 6 billion VND. Company A has a notarized Land use right transfer contract in
compliance with law provisions on land, receipts of 6 billion payment for
individual B. Company A does not invest in any construction on this land plot.
In September 2012, company A transfers the rights to use land purchased from
individual B stated above valued at 9 billion VND, the land price deducted for
VAT calculation is the price at the time of this transfer (6 billion VND).
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Example 28: In September 2011, company B
purchases 2,000m2 of land with part of infrastructure from real estate
company A valued at 62 billion VND of total payment price (in particular, the
land price not subject to VAT is 40 billion VND, 20 million VND/m2).
On the invoice, company A specifies:
- Transfer price excluding VAT: 60 billion
- Land price not subject to VAT: 40 billion
- VAT on infrastructure: 2 billion
- Total payment: 62 billion VND
Company A shall declare and pay VAT as
follows:
VAT payable = Output VAT – Deducted input VAT
Assuming the input VAT for building
infrastructure of company A being 1.5 billion VND is eligible for deduction:
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Company B continues building infrastructure
and builds 10 villas (floor area = 200m2/villa) for sale. Total
input VAT is 3 billion VND.
On April 01, 2012, company B is contracted to
sell 01 villa to customer C, the transfer price excluding VAT of 01 villa is 10
billion, land prices deducted for VAT calculation for 01 villa being sold:
- The value of land use rights (excluding
value of infrastructure) at the time of receiving transfer from company A for
01 villa being sold is: 20 million x 200m2 = 4 billion (VND)
- The value of infrastructure allocated for
01 villas is:
(20 billion : 2,000m2) x 200m2
= 2 billion (VND)
- The value of land use rights (including the
value of infrastructure) at the time of receiving transfer from company A
deducted when determining the taxable price of 01 villa being sold is: 6
billion VND.
On the invoice, company B specifies:
- The transfer price of 01 villa: 10 billion
VND
- The land price deducted not subject to VAT:
6 billion VND
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- Total amount payable: 10.4 billion VND
Assuming company B sold 10 villas within the
month, when Company B declares and pays for VAT, the VAT payable = the output
VAT - the deducted input VAT = 0.4 billion x 10 villas – 3 billion = 1 billion
VND.
VAT on the value of infrastructure being 2
billion VND specified on the invoice of receiving the transfer from company A
regarding the 10 villas shall not be declared and deducted.
a.5) For real estate establishments
conducting business in the form of build-transfer (BT) and exchanging works for
lands, land prices deducted for VAT calculation are prices at the time of
signing the BT contract as prescribed by law.
b) For construction and trade of
infrastructure, buiding houses for sale, for transfer or for lease, prices for
VAT calculation are the collected amounts by the progress of the project or the
progress of money collection specified in the contracts.
10. For agent activities, brokerage of goods
and services purchase, entrustment of export/import for remunerations or
commissions, taxable prices are the VAT-exclusive remunerations, commissions
collected from these activities
11. For goods, services using receipts that
the printed prices thereof already included VAT such as stamps, transport
tickets, lotteries…, the VAT-exclusive prices are determined as follows:
The VAT-exclusive
price =
Amount payable (from
stamp, ticket sale)
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12. For electricity supplied by hydropower
plants being dependent-accounting units of the Vietnam Electricity Group, VAT
taxable prices to determine the VAT amounts to be paid in the localities where
the plants are situated are equal to 60% of the average commercial electricity sale
price of the previous year excluding VAT. If the average commercial electricity
sale price of the previous year is not determined, VAT taxable prices shall be
determined under the tentative prices announced by the Group but not lower than
the average commercial electricity sale price of the previous year. Upon
determining the average commercial electricity sale price of the previous year,
declarations for difference adjustment shall be made in the declaration period
of the month when the official price is determined. The determination of the
average commercial electricity sale price of the previous year must be made no
later than March 31 of the following year.
13. For casino, prized video games, betting
entertainment services, taxable prices are the amounts collected from these
activities including special consumption tax minus prize amounts paid to
customers.
The taxable price is calculated as follows:
Taxable price =
Collected amount
1+ tax rate
Example 29: An establishment conducting
casino business records the following figures in the tax period:
- Collected amounts from exchange for
customers at the counters before playing: 43 billion VND.
- Amounts paid to customers after playing: 10
billion VND.
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Amount of 33 billion VND is the revenue of
the business establishment including VAT and special consumption tax.
The taxable price is calculated as follows:
Taxable price =
33 billion VND
= 30 billion VND
1 + 10%
14. For transport, loading/unloading, VAT
taxable prices are transport freights and loading/unloading charges excluding
VAT, regardless of establishments directly transporting/loading/unloading or
hiring others to perform.
15. For tourism services in form of package
contract (including meals, accommodations, travels), the package price is considered
as VAT-inclusive price.
The taxable price are calculated as follows:
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Package price
1+ tax rate
For package prices including air tickets for
tourist coming and leaving Vietnam, meals, accommodation, sightseeing and a
number of expenses paid abroad (with legitimate documents), the amounts
collected from customers to defray the expenses stated above are deducted from
the price (revenue) for VAT calculation.
Example 30: Ho Chi Minh city tourism company performs
the tourism contract with Thailand in form of package for 50 tourists in 05
days in Vietnam with the total amount being 32,000 USD. The Vietnam party must cover
all expenses on air tickets, meals, accommodations, sightseeing under the
agreed program; the two-way air ticket amount thereof is 10,000 USD, the
exchange rate is 1USD = 20,000 VND.
The VAT taxable prices of this contract is
determined as follows:
+ VAT taxable revenue:
( 32.000 USD - 10.000 USD) x 20.000 VND =
440.000.000 VND
+ The VAT taxable prices:
440,000,000 VND
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1 + 10%
Example 31: Hanoi tourism company is
contracted to take tourists from Vietnam to China at the package price of
400USD/person in five days, Hanoi tourism company must pay to China tourism
company 300USD/person, the revenue for VAT calculation of Hanoi tourism company
is 100USD/person (400 USD - 300 USD).
16. For pawning services, the amounts receivable
from these services including the interest receivable from pawn loans and other
revenue from the sale of pawned items (if any) are considered VAT-inclusive
prices.
The taxable price are calculated as follows:
Taxable prices =
Amount receivable
1+ tax rate
Example 32: Pawning company has 110 million
VND of revenue in the tax period.
VAT taxable prices is determined:
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= 100 million VND
1 + 10%
17. For VAT taxable books sold at the released
prices (cover prices) as prescribed by the Law on Publication, such prices are
considered VAT-inclusive prices to calculate VAT and revenues of the
establishments. For books sold at prices different from that on the cover, VAT
shall be calculated on the sale prices.
18. For printing activities, taxable prices
are printing costs. For printing establishments performing print contracts that
the total payment amounts cover both printing costs and paper costs, taxable
prices are included paper costs.
19. For services of assessment agents, compensation
examination agents, agents claiming compensation from third parties, agents
handling compensated goods wholly enjoyed remunerations or commissions, the VAT
taxable prices are remunerations or commission enjoyed (not yet subtracted any
expense) collected by the insurers excluding VAT.
20. For service provisions performed both in
Vietnam and abroad, taxable prices are the value of services performed in
Vietnam stipulated in the service providing contracts. For contract not
separating the value services performed in Vietnam, taxable prices are
determined by the ratio (%) of expenses arisen in Vietnam on the total expense.
Example 33: Joint-stock company B provides
service of seminar and survey for Center X, the service includes 2 part: organizing
seminars in Vietnam and organizing survey and study in Thailand. The
contractual value of the entire service package is 500 million VND in which the
value of seminar organizing services in Vietnam is 150 million VND; the expense
on air tickets from Thailand to Vietnam (and vice versa), meals,
accommodations, survey and study in Thailand under the program is 350 million
VND.
VAT taxable prices = the VAT-inclusive value
of services performed in Vietnam/(1 + VAT rate). In particular: taxable prices
is determined:
150 million VND
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1 + 10%
Example 34: Company D provides services of
consultancy, survey, making feasibility report for the investment project in
Lao for company X. The total revenue excluding VAT that company D receives is 5
billion VND. The contract between the two enterprises that are not be separated
the revenue collected from services performed in Vietnam and that in Lao. The
calculated expense in Lao (on survey, exploration) is 1,5 billion VND and
expense in Vietnam (on synthesizing, making report) is 2,5 billion VND.
VAT taxable prices
= 5 billion x
2,5 billion
2,5 billion + 1,5
billion
= 3.125 billion
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22. Taxable prices for goods, services
prescribed from clause 1 to clause 21 of this Article are inclusive of extra
charges and additional fees apart from the prices for goods, services that
business establishments collect.
For business establishments applying form of
sale price reduction, commercial discounts for customers (if any), VAT taxable
prices are the prices reduced, discounted commercially for customers. For price
reduction, commercial discounts based on quantities or revenue from goods,
services, the discounted, reduced amounts of the sold goods shall be calculated
and adjusted on goods sale, services invoices of the last purchase or in the
following period. For amounts of price reduction, commercial discounts made at
the end of the program (period) of price reduction or the sold goods discounts,
establishments shall issue adjustment invoices enclosed with the list of
invoices required to adjust, amounts, taxes of adjustment. Based on the
adjustment invoices, the buyer and the seller shall declare, adjust revenues
from purchases, sales, output taxes, input taxes.
Taxable prices are calculated in Vietnam
dong. Tax payers collecting revenue in foreign currency must convert them into
Vietnam dong at the average exchange rates on the inter-bank foreign currency
market announced by the State Bank at the time of revenue generation to
determine the taxable prices.
Article 8. The time
of determining VAT taxable prices
1. For sale of goods, it is the time of the
transfer of rights to use or own goods to purchasers, regardless of those being
paid or unpaid
2. For service provisions, it is the time of
completing the service provision or the time of service providing invoice
issue, regardless of those being paid or unpaid.
3. For electricity and fresh water supply, it
is the date of recording electricity or consumed water indicators on the gauges
for making bills.
4. For real estate business, infrastructure
construction, building houses for sale, transfer or lease, it is the time of
collecting money under the contractual progress of the project or the
collection. Based on the collected amounts, business establishments shall
declare output VAT arisen in the period.
5. For construction and installation, it is
the time of acceptance and handover of the construction, construction items,
completed workloads of construction and installation regardless of those being
paid or unpaid.
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Article 9. 0% tax
rate
1. 0% tax rate is applicable to export goods,
services, constructions, installations of works for processing and exporting
enterprises; international transport; goods, services not subject to VAT when
being exported, except for cases not being applied 0% tax rate guided in clause
3 of this Article.
a) Exported goods includes:
- Goods exported to foreign countries,
including entrustment of export;
- Goods being sold in non-tariff zones as
prescribed by the Prime Minister; goods being sold to duty-free shops;
- Cases considered export as prescribed by
law:
+ Goods being transitionally processed as
prescribed by commercial law provisions on purchases, sales of international
goods and agent services of sales, purchases and goods processing with foreign
parties.
+ Goods exported on-spot as prescribed by law.
+ Goods exported to be sold in overseas fairs
and exhibition.
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Overseas organizations are foreign
organizations without permanent establishments in Vietnam and not being VAT
payers in Vietnam;
Overseas individuals are foreigners not
residing in Vietnam, Vietnam citizens residing overseas and not present in Vietnam
during the provision of services.
Organizations, individuals in non-tariff
zones are organizations, individuals applied business registration and other
cases as prescribed by the Prime Minister.
c) International transport prescribed in this
clause includes passenger, luggage, goods transport by international routes
from Vietnam to abroad or from abroad to Vietnam, or both the departure and
arrival are overseas, regardless of having means of direct transport or not.
For international transport contracts include domestic routes, such domestic routes
are considered belonging to the international transport.
Example 35: Transport company X in Vietnam
has international ships. This company is contracted to transport goods from
Singapore to Korea. The revenue collected from goods transport from Singapore
to Korea is the revenue from international transport.
d) Services of aviation, maritime providing
directly for overseas organizations or through agents, include:
Aviation services applying 0% tax rate: airway
meal supply; aircraft takeoff and landing; aircraft parking, aircraft security;
passenger, luggage, goods security scanning; luggage conveyers at terminals;
ground commercial and technical services; aircraft protection; aircraft towing,
aircraft pilotage: passenger embark/disembark ramp leases; incoming and
outgoing flight control; crew/passenger transport within the aircraft parking
lot; goods loading, checking; passenger services on international airways from
Vietnam airports (passenger service charges).
Maritime services applying 0% tax rate: ship
tugging, maritime pilotage; maritime salvage; wharves, buoys;
loading/unloading; mooring/unmooring; opening/closing cargo hold hatches; hold
cleaning; cargo inspection, delivery and registration.
đ) Other goods and services:
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- Goods, services not subject to VAT when
being exported, except for cases not applying 0% tax rate as guided in clause 3
of this Article;
- Airplane, ship repairs services provided
for foreign organizations, individuals.
2. Condition for applying 0% tax rate
a) For exported goods:
- Having exported goods sale, processing
contract; export entrusting contract;
- Having receipts of payment for exported
goods through banks and other documents as prescribed by law;
- Having customs declarations as prescribed
in clause 2 Article 16 of this Circular.
b) For export services:
- Having service providing contracts with
organizations, individuals overseas or organizations, individuals in non-tariff
zones;
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- Having written commitments of overseas
organizations being foreign organizations without permanent establishments in
Vietnam or not being VAT payers in Vietnam; written commitments of overseas
individuals being foreigners not residing in Vietnam, Vietnam citizens residing
overseas and not present in Vietnam during the provision of services.
For particularly aircraft and ship repairs
services provided for overseas organizations and individuals, it is necessary
to complete import procedures when bringing aircrafts and ships into Vietnam and
export procedures when the repair is done apart from the conditions on receipts
stated above in order to be eligible for 0% tax rate.
c) For international transport:
- Having passenger/luggage/goods transport
contracts between the transporters and the transport hirers by international
routes from Vietnam to abroad or from abroad to Vietnam or both departure and
arrival points are overseas in appropriate forms prescribed by law. For
passenger transport, the transport contracts are tickets. International
transport establishments must comply with the law provisions on transport.
- Having receipts of payment through banks or
other payment methods considered payments through banks. For individual
transport, it is required to have direct receipts of payment.
d) For aviation and maritime services:
d.1) Aviation services applying 0% tax rate
must be performed within the international airports, aerodromes, cargo
terminals and meet the following conditions:
- Having service providing contracts with
overseas organizations, foreign airlines or written service requests of
overseas organizations, foreign airlines;
- Having service receipts of payment through
banks or other payment methods considered payments through banks. For
irregular, unscheduled and non-contracted services provided for overseas
organizations, foreign airlines, it is necessary to have direct receipts of the
overseas organizations, foreign airlines.
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d.2) Maritime services applying 0% tax rate
must be performed within the port areas and meet the following conditions:
- Having service contracts with overseas
organizations, ship agents or written service requests from overseas organizations
or ship agents;
- Having receipts of service payment through
banks by overseas organizations or receipts of service payment through banks by
the ship agents to the service providing establishments or other payment
methods considered payment through banks.
3. Cases not applying 0% tax rate includes:
- Reinsurance to abroad; technology transfer,
intellectual property right transfer to abroad; capital transfer, credit
funding, securities investment to abroad; derivative financial services;
outgoing post/telecommunication services (including post/telecommunication
services provided for organizations, individuals in non-tariff zones; provision
of mobilephone card included number code, face value sent to abroad or into the
non-tariff zones); exported products being exploited natural resources,
minerals not being processed into other products; goods, services provided for
individuals without business registration in non-tariff zones, except for other
cases as prescribed by the Prime Minister;
- Gasoline, oil sold to business
establishments in non-tariff zones for cars purchased domestically;
- Cars sold to organizations, individuals in
non-tariff zones.
- Services provided for organizations,
individuals in non-tariff zones include: leases of houses, workshops, halls,
offices, hotels, warehouses, yards; worker transport; eating and drinking
services (except for catering services, eating and drinking services in
non-tariff zones).
- The post-provision services performed in
Vietnam provided for overseas organizations, individuals not applying 0% tax
rate include:
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+ Online payment services, digitalization
services.
The cases not applying 0% tax rate prescribed
in this clause shall apply the corresponding tax rate of goods, services being
sold and supplied domestically.
Article 10. The tax
rate of 5%
1. Fresh water serving production and life,
excluding bottled water and other beverages subject to application of 10% tax
rate.
2. Fertilizer, fertilizer producing ore;
pesticides and growth stimulants for livestock and plants.
a) Fertilizer includes organic and inorganic
fertilizers such as: potassium fertilizer, nitrogenous fertilizer, NPK
fertilizer, mixed nitrogenous fertilizer, phosphate fertilizer, potash
fertilizer; microbiological fertilizer and other kinds of fertilizers.
b) Fertilizer producing ores are the one
making materials for fertilizer production such as Apatite ore for potassium
fertilizer production, mud for microbiological fertilizer production.
c) Pesticides and growth stimulants for
livestock and plants.
3. Feed for cattle, poultry and other kinds
of food for livestock including processed or unprocessed feed such as bran,
mash, oil cakes, fish powder, bone powder, shrimp powder and other kinds of
feed for cattle, poultry and livestock.
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Services of preliminary processing and
preserving agricultural products includes drying, peeling, husking, slicing,
grinding, salting, freezing and other usual means of preservation.
5. Products from cultivation, breeding,
aquatic/maritime products that have not been processed or have just been
through preliminary process such as cleaning, drying, peeling, husking,
slicing, salting, freezing and other usual means of preservation at the trading
stage.
Unprocessed products from cultivation guided
in this point include grain, rice, corn, potatoes, cassava, wheat.
6. Preliminarily processed rubber latex such
as crepe, Ribbed Smoked sheets, strips or
granules; preliminarily processed pine resin; nets, net ropes and yarns for
weaving fishing nets, yarns and ropes for exclusive use in weaving fishing
nets, regardless of materials.
7. Raw and fresh food; unprocessed forest
products at the trading stage, except for timber, bamboo sprout and products
prescribed in point 1 Article 4 of this Circular.
Raw and fresh food includes food not being
cooked or processed into other products, or food after being through
preliminary process in forms of cleaning, peeling, slicing, freezing, drying
still staying fresh and raw such as meat, shrimp, crab, fish and other
aquatic/maritime products. For seasoned food, 10% tax rate shall apply.
Unprocessed forest products include products
exploited from natural forests: rattan, bamboo, mushroom, cat’s ear fungus,
roots, leaves, medicinal plants, resin and other forest products.
Example 36: LLC A producing seasoned fresh
cat-fish under this process: after being caught, fresh cat-fish are sliced and
seasoned with sugar, salt, solpitol and then packed, frozen. These products are
not subject to 5% tax rate but subject to 10% one.
8. Sugar; by-products in sugar production
including molasses, bagasse, dregs.
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10. Machinery, equipment serving agricultural
production including plowing machines, harrowing machines, transplanting
machines, sowing machines, grain plucking machines, combined harvester-threshers,
harvesters, pesticide sprayers or spraying machines.
11. Medical equipment and tools including
exclusive machinery and tools used in medicine such as: scanners, projectors
serving diagnosis and treatment; exclusive equipment and tools serving surgery,
injury treatment; ambulances; blood-pressure and cardiovascular gauges, blood
transfusion devices; syringes, needles; birth control instruments and other
exclusive equipment for medicine.
Medical cotton, bandages, gauzes and medical
hygienic bandages; preventive and curative medicines, including finished
medicines, materials for medicine production except for functional foods;
vaccines, medical biological products, distilled water for preparation of
injections and transfusion fluids; chemicals for medical tests and sterilization;
hat, clothing, face masks, gloves, surgery tools, pelvic limb covers, shoe
covers, towels, medical gloves.
12. Teaching aids serving teaching and
studying include models, pictures, boards, chalks, rulers, compass and
exclusive equipment for teaching, research and scientific experiments.
13. Cultural activities, exhibitions, sport;
art performances; film production, film importation, publication and projection.
a) Cultural activities, exhibitions, sport except
for revenue from activities such as: goods sale, lease of yard, booths at fairs
and exhibition.
b) Art performances such as: traditional
drama and musicals, singing, dancing, music, plays, circus; other art
performances and performance organizing services of theaters or traditional
drama and musical, singing, dancing, music, plays, circus troupes with operation
license issued by competent State agencies.
c) Film production; film importation,
publication and projection except for products prescribed in clause 15 Article
4 of this Circular.
14. Toys; books of all kinds except for VAT
non-taxable books prescribed in clause 15 Article 4 of this Circular;
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Article 11. The tax
rate of 10%
The tax rate of 10% is applicable to goods,
services not being prescribed in Article 4, Article 9 and Article 10 of this
Circular.
VAT rates prescribed in Article 10, Article
11 are uniformly applicable to each kind of goods, services at the stages of
importation, production, processing or commercial business.
Example 37: If the garments are applied 10%
tax rate, these products are all applied 10% tax rate at stages of importation,
production, processing and commercial business.
Scraps, wastes collected to recycle and reuse
shall be applied the VAT rates of their kinds when being sold.
Example 38: Sauce dreg being scrap collected
from the process of fish sauce production shall be applied the tax rate of
sauce dreg when it is sold. Sauce dreg being used as feed for cattle or
fertilizer or materials for fertilizer production shall be applied 5% tax rate
when it is sold.
Establishments trading diverse goods or providing
diverse services applying different VAT rates must declare VAT separately at
each rate prescribed for each kind of goods/service; in case the tax rates are
not separated, establishments must calculate and pay at the highest tax rate
for goods/services that they produce, trade or provide.
During the course of implementation, if VAT
rates prescribed in the VAT tariff under the List of preferential tariff
contrary to guidance of this Circular, they shall be applied in accordance with
guidance of this Circular. For VAT rates not being uniformly applicable to the
same kind of goods imported or produced domestically, local tax agencies and
local customs agencies shall report to the Ministry of Finance to get timely
guidance for uniform implementation.
Section 2. TAX
CALCULATION METHODS
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1. Tax deduction methods are applicable to:
business establishments fully performing regulations on accounting, invoices,
documents as prescribed by law provisions on accounting, invoices documents and
registering tax payment under tax deduction methods; except for subjects applying
the direct tax calculation on added value guided in Article 13 of this
Circular.
2. Determination of VAT amount payable:
VAT amount payable:
=
Output VAT amount
-
Deducted input VAT
amount
In which:
a) The output VAT amount is equal to the
total VAT amount of sold goods, services written on the VAT invoice.
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In case of using receipts on which the total amount
payable is the VAT-inclusive one, the output VAT is determined by the total
amount payable minus (-) the taxable prices prescribed in clause 11 Article 7 of
this Circular.
Business establishments subject to tax
calculation by tax deduction methods must calculate and pay VAT of goods,
services being sold. When issuing sale or service invoices, business
establishments must specify the VAT-exclusive prices, VAT amount and the total
amounts payable by the purchasers. For invoices only specifying the total
amount payable (except for special documents) not presenting VAT-exclusive
prices and VAT, the VAT of the goods, services being sold must be calculated on
the total amount payable written on invoices and documents.
Example 39: The enterprise selling steel with
sale price of F6 steel is 11,000,000 VND/ton; 10% VAT equals 1,100,000 VND/ton.
For enterprises only specifying the sale price being 12,100,000 VND/ton on a
number of invoices, the VAT calculated on sale revenue shall be 12,100,000
VND/ton x 10% = 1,210,000 VND/ton instead of calculated on the VAT-exclusive
price being 11,000,000 VND/ton.
Business establishments must comply
regulations on accounting, invoices, documents as prescribed by law on
accounting, invoices and documents. Invoices recorded with wrong VAT rates but
not being adjusted by business establishments, then detected by tax agencies
during the inspection shall be handled as follows:
For business establishments trading goods or
providing services: if the VAT rates written on invoices are higher than the
prescribed VAT rates in legal documents on VAT, such establishments must
declare and pay VAT at the rates written on the invoices; if the VAT rates
written on invoices are lower than the prescribed VAT rates in legal documents
on VAT, such establishments must declare and pay VAT at the rates prescribed in
legal documents on VAT.
b) Input VAT is equal to (=) the total VAT
amount on VAT invoice of goods, services (including fixed assets) serving
production and business of VAT taxable goods, services, the VAT amount on tax receipts
of imported goods or receipts of VAT payment on behalf of foreign parties under
the Ministry of Finance’s guidance regarding foreign organizations without Vietnam’s
legal entities and foreign individuals conducting business or earning revenues
in Vietnam.
For purchased goods, services are the one used
special documents on which the payment prices are the VAT-inclusive one, the
VAT-exclusive prices and input VAT are determined based on the VAT-inclusive
prices and the calculation methods guided in clause 11 Article 7 of this
Circular.
The deductible VAT amount is determined under
the principles of VAT deduction prescribed in Article 14, Article 15, Article
16, Article 17 of this Circular.
Example 40: In the period, company A pays the
deductible input services being special type:
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110 million
x 10% = 10 million VND
1 + 10%
The VAT-exclusive price is 100 million VND,
VAT is 10 million VND.
In case invoices recorded with wrong VAT
rates but not being adjusted by business establishments detected by tax
agencies during the inspection shall be handled as follows:
For business establishments purchasing goods,
services: if the VAT rates written on invoices are higher than the prescribed
VAT rates in legal documents on VAT, the input tax shall be deducted at the tax
rates prescribed in legal documents on VAT; if detected that sellers have
declared and paid at the tax rates written on invoices and the tax agencies directly
managing such sellers have verified, the input tax shall be deducted at the tax
rates written on invoices; if the VAT rates written on invoices are lower than
the tax rates prescribed in legal documents on VAT, the input tax shall be
deducted at the tax rates written on the invoices.
Article 13. Direct
calculation method on added value
1. The method of direct calculation on added
value is applicable to the following subjects:
a) Individuals, business households failing
to observe or inadequately observing the regulations on accounting, invoices,
documents as prescribed by law.
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For foreign organizations, individuals
providing goods, services for petroleum exploration, exploitation and
development, the Vietnam parties shall be responsible for making deduction and
payment as a substitute at the ratio prescribed by the Ministry of Finance. For
foreign organizations, individuals registering, declaring and paying under the
deduction method, the paid tax amount at the ratio prescribed by the Ministry
of Finance shall be deducted from the tax amount payable.
c) Business of gold, silver and gems
For business establishments conducting both
gold, silver, gem trading and gold, silver, gem fashioning, tax rates of these
activities are calculated under the method of direct calculation on added value.
2. Determining the VAT amount payable
The VAT amount payable under the method of
direct calculation on added value is equal to the added value of sold goods,
services subject to tax multiplied by (x) the tax rates applicable to such
goods, services.
a) The added value of goods, services is
determined equal to the total amount payable of goods, services being sold
minus (-) the total amount payable of corresponding goods, services being purchased.
Total amount payable of goods, services being
sold are the actual sale prices written on goods, services invoices including
VAT and other extra fees, charges earned by the seller regardless of those being
paid or unpaid.
The total amount payable of goods, services
being purchased are equals to the VAT-inclusive value of goods, services being
purchased or imported serving production and business of the corresponding VAT
taxable goods, services being sold.
Determining added value regarding the following
lines:
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The cost price of goods sold is equal to (=)
the inventory amount at the beginning of the period plus (+) the purchase
amount in the period minus (-) the inventory amount at the end of the period.
Example 41: Establishments A producing furniture
sells 150 products in the month. The total sale amount is 25 million VND.
The value of supplies and materials purchased
to produce 150 products is 19 million VND, including:
+ Primary material (wood): 14 million VND.
+ Other purchased materials and services: 5
million VND.
The VAT rate is 10%, the VAT amount payable
by establishment A is calculated as follows:
+ The added value of products being sold: 25
million VND – 19 million VND = 6 million VND.
+ The VAT amount payable: 6 million VND x 10%
= 0.6 million VND.
- For construction and installation, the
added value is the difference amount between the revenue from construction and
installation of works, construction items minus (-) expenses on purchased
material, powers, transport, services and other expenses serving the
construction and installation of of works, construction items.
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- For eating and drinking business, the added
value is the difference amount between the revenue from eating and drinking
sale, service charges and other revenue minus (-) the prime costs of purchased goods,
services serving the eating and drinking business.
- For gold, silver and gem business, the
added value is the difference amount between the revenue from gold, silver and
gem sale minus (-) the cost price of gold, silver and gems being sold.
- For business establishments subject to VAT calculation
under the tax deduction method trading gold, silver, gems applying the method
of direct calculation on added value, such establishments must separately account
the input VAT to declare the VAT amount payable of goods, services under each operation
of business and tax calculation method.
If the establishments may not separately
account the input VAT, such establishments shall be apportioned the deductible
input VAT to the corresponding ratio of revenue from VAT taxable goods,
services calculated under tax deduction method on the total sale revenue earned
in the period in which the revenue from VAT taxable goods, services is the
total revenue of VAT taxable goods, services being paid under the tax deduction
method; the total revenue from the sale of goods, services in the period
includes: revenue from VAT taxable goods, services; revenue from VAT
non-taxable goods, services and the difference amount between the sale prices
and the purchase prices of the gold, silver, gem business (excluding negative
(-) differences).
- For other business, the added value is the
difference amount between the amount colleted from the business minus (-) the
cost prices of goods, services purchased to serve such business.
- Business establishments subject to VAT
payment under the method of direct calculation on added value shall not count
the value of purchased assets for investing in fixed assets in the amount of
purchased goods, services to calculate the added value.
If in a tax period, there is negative (-)
added value of gold, silver or gems, such negative value shall be offset
against the positive (+) added value of gold, silver or gems. If there is no
positive (+) added value or the positive (+) added value is not enough to cover
the negative (-) added value, the deficit shall be forwarded to be included in
the added value of the subsequent tax period of the year. At the end of the calendar
year, the negative (-) added value shall not be forwarded to the subsequent
year. Business establishments shall declare the added value in accordance with
the Declaration 03/GTGT promulgated together with this Circular.
b) For business establishments (except for
enterprises applying tax deduction method, business households, business
individuals) selling, providing goods, services with adequate invoices of the
goods, services being sold under the regulations or being able to determined
correctly the revenue from sale of goods, services written on contracts or receipts
but not having adequate invoices of purchased input goods, services, the added
value is determined equal to the revenue multiplied by (x) the ratio (%) of added
value calculated on the revenue.
The ratio (%) of the added value calculated on
the revenue as the basis for determining the added value is prescribed as
follows:
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- Services, construction (except for
construction covering materials): 50%
- Production, transport, services attached
with goods, construction covering materials: 30%
c) Business activities; business households,
business individuals failing to implement or inadequately implementing the
regulations on accounting, invoices, documents as prescribed by law must pay tax
at the value added rate (%) prescribed by the Ministry of Finance.
Chapter III
TAX
DEDUCTION, TAX REFUND
Section 1. TAX
DEDUCTION
Article 14.
Principles of input VAT deduction
1. Input VAT of goods, services serving
production, business of VAT taxable goods, services are completely deducted,
including the uncompensated input VAT of the damaged VAT taxable goods.
Goods suffering natural loss due to its physical
and chemical properties during the transportation and pumping process such as
gasoline, oil… the input VAT of the actual goods suffering the natural loss not
exceeding the prescribed loss extent shall be deducted. The input VAT of the
goods suffering loss exceeding the limitation shall not be deducted or
refunded.
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3. The input VAT of fixed assets serving both
the production, business of VAT taxable and non-taxable goods, services are
completely deducted.
Input VAT of the following kinds of fixed
assets shall not be deducted and shall be counted in the whole prices of fixed
assets: fixed assets serving the production of weapons, military equipment
serving National defense and security; fixed assets, machinery, equipment of
credit institutions, enterprises conducting business of reinsurance, life
insurance, securities, hospitals, schools; civil airplanes, yacht not serving passengers,
goods transportation business, tourism, hotels.
Input VAT of goods, services composing enterprises’
fixed assets such as canteen, recreation site, free accommodations, locker
rooms, parking lot, bathrooms, pools serving workers within the production,
business areas, accommodations, medical stations for workers in industrial
zones are completely deducted.
Fixed assets being 9-seat cars or under
(except for cars in transportation business, tourism, hotels) are worth over
1.6 billion VND (excluding VAT), the input VAT corresponding to the value more
than 1.6 billion VND shall not be deducted.
4. Establishments producing agricultural,
forest, aquatic/maritime products with closed production, accounting the
results of concentrated business using products from the agricultural, forestial
production or maritime/aquatic rearing and catching stages to proceed producing
products subject to VAT (including unprocessed agricultural, forestial, aquatic
products for export or processed products subject to VAT) are eligible for the
declaration and deduction of input VAT on expenses serving the production and business
at all stages of fundamental construction, production, processing.
Establishments having projects to continue invest in production, processing or
having written commitment to continue producing products subject to VAT are
eligible for VAT deduction right in the stage of the investment in fundamental
construction. For input VAT at the stage of investment in Fundamental
Construction that is declared, deducted, refunded but then turns out to be not
eligible for deduction or refund, enterprises must declare, adjust and repay
the deducted or refunded VAT. If such enterprises fail to adjust and then
detected by inspection, tax agencies shall collect/refund the tax arrears and
sanction as prescribed. Enterprises shall be totally responsible before law for
the reported contents, commitment with tax agencies relating to tax deduction
and tax refund.
For establishments selling goods as unprocessed
or preliminarily processed agricultural, foreatial, aquatic products not
subject to VAT, the VAT on purchased goods, services shall be deducted at the
ratio of the revenue of VAT taxable goods, services on the revenue from sold
goods, services.
Example 42: Enterprise A investing in rubber
plantation with input VAT on goods, services generated at the stage of investment
in fundamental construction. The enterprise has no material to proceed the
production of products subject to VAT (including unprocessed products for
export or processed products subject to VAT) but has the project of investment
in building a rubber latex processing factory (subject to VAT) and commits to
process the products from cultivation into VAT taxable products, the
enterprise’s input VAT shall be completely deducted.
Enterprises selling rubber latex not subject
to VAT are not eligible for tax deduction.
For enterprises using part of the exploited
rubber latex for production of products subject to VAT and the rest for sale,
the input VAT shall be deducted as follow:
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- Input VAT of goods, services: deducted at
the ratio (%) of the revenue from VAT taxable goods, services on the total
revenue from sold goods, services.
5. Input VAT of goods (including purchased
goods or produced by the enterprises themselves) used as gifts, presents,
promotions, advertisements under any form serving the production and business
of VAT taxable goods, services are deducted.
6. Input VAT of goods, services serving the
production, business of goods, services not subject to VAT prescribed in
Article 4 of this circular are counted in the original prices of fixed assets,
materials or business expenses, except for the following cases:
a) VAT of goods, services purchased by
business establishments serving the production, business of goods, services
provided for foreign organizations, individuals, international organizations
for humanitarian aids and non-refundable aids prescribed in clause 19 Article 4
of this Circular shall be completely deducted;
b) Input VAT of goods, services serving the
petroleum exploration, exploitation and development is completely deducted
until the first day of exploitation or production.
7. Input VAT generated in a certain month shall
be declared and deducted while determining the tax amount payable of that
month, regardless of those being used or stored.
a) Invoices not being declared and deducted
when making declaration and deduction of the input VAT shall be declared and
deducted in addition; time limits for additional declaration and deduction is not
more than 06 (six) months as from the month of detecting the omitted invoices,
except for the case guided in point b of this clause.
Example 43: Business establishment A has 01
VAT invoice dated March 10, 2012. In the tax declaration period in March 2012,
the accountant of this business establishment omitted to declare this invoice.
Business establishment A is allowed to make additional declaration and
deduction no later than the declaration period in August 2012.
b) For business establishments inadequately
declare the VAT amount paid at the importation stage (including the VAT amount
paid at the importation stage with receipts of tax payment before March 01,
2012), the input VAT at the investment stage and not yet operated shall be
declared and deducted in addition as prescribed by law provisions on tax
administration.
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Example 45: Business establishment Y has paid
VAT at the importation stage according to the tax payment receipt before March
01, 2012. By mistakes, the accountant omitted to declare this receipt. On March
01, 2012, this mistake is discovered by the establishment’s accountant .
Business establishment B is allowed make additional declaration and deduction
of the VAT amount paid at the importation stage (under the tax payment receipt)
as prescribed by law provision on tax administration.
c) For business establishments discovering
inaccuracies of VAT after VAT invoices of goods, services were issued, the
establishments must issue adjustment, supplement invoices, the time limits for
declaring, deducting and supplementing VAT of business establishments purchasing
goods, services is counted from the time of issuing the adjustment, supplement
invoices.
8. For non-deductible input VAT amounts,
business establishments are allowed to account into expenses for calculating
enterprise income tax or into original prices of fixed assets as prescribed by
law.
9. Head offices of corporations, groups not
directly conducting business and other affiliated non-business, administrative
units such as hospitals, infirmaries, sanitariums, institutions, schools… not
being VAT payers are not eligible for deductions and refunds of the input VAT for
purchased goods, services serving the operation of these units.
If these units conduct business of VAT
taxable goods, services, such units must register, declare and pay VAT
separately for these activities.
Example 46: The head office of corporation A
not directly conducting production, business and operating by budget
contributed by affiliated establishments. However, the head office leases out
the unused part of the building, so that this leasing activity must be
declared, paid seperately. The input VAT of goods, services serving the
operation of the head office shall not be deducted or refunded.
10. Input VAT of goods, services serving the
provision of goods, services not required to be declared and paid VAT
prescribed in Article 5 of this Circular shall be completely deducted.
Example 47: Joint-stock construction company
X is contracted to construct in Laos. Apart from the materials exported to Laos
for building, company X has to incur a number of expenses arisen in Vietnam to
serve the construction in Laos such as management expense. These expenses have
VAT invoices (regarding VAT invoices worth 20 million VND or above and paid
through banks). Company X is eligible for deductions of all the input VAT of
the expenses stated above.
11. Business establishments are eligible for
the declaration and deduction of the VAT on goods, services purchased by
authorized organizations, individuals that the names thereof are written on the
invoices including the following cases:
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b) Before establishing an enterprise, if the
founders have authorized in writing organizations, individuals to pay a number
of expenses relating to the enterprises establishment, purchasing of goods,
materials, the enterprise is eligible for the declaration and deduction of the
input VAT under the VAT invoices subscribed by the authorized organizations,
individuals and must pay to the authorized organizations, individuals through
banks regarding invoices worth twenty million VND or above.
12. For non-business organizations,
individuals contributing by assets as capital to limited liability companies,
joint-stock companies, the documents of contributed assets are written
contribution certificates and written records on delivery and receipt of
assets. If the contributed assets are brand-new and unused, accompanied by
legitimate invoices accepted by the council of contribution delivery and
receipt, the value of contributions are determined under the value written on
the invoices included VAT. The contributed party are eligible for the
declaration and deduction of the VAT written on the invoices of assets purchase
from the contributing party.
13. For business households paying VAT under the
method of direct calculation on added value being converted to pay under the
tax deduction method are eligible for the deduction of the VAT on goods, services
purchased in the month of applying the tax deduction method; goods, services
purchased before the month of applying the tax deduction method shall not be
deducted input VAT.
14. Business establishments are not eligible
for the deduction of VAT in the following cases:
- Use of VAT invoices not in compliance with
law provisions such as: VAT invoice not specified VAT (except for special
cases that use VAT invoices with VAT-inclusive prices);
- Invoices not being specified or incorrectly
being specified one of the indicators such as name, address, tax code of the
seller so that it is unable to identify the seller;
- Invoices not being specified or incorrectly
being specified one of the indicators such as name, address, tax code of the
buyer so that it is unable to identify the buyer (except for the case guided in
clause 11 of this Article);
-Fake invoices, VAT receipts, erased
invoices, fraudulent invoices (not accompanied by goods, services);
- Invoices being specified the incorrect actual
value of goods, services being purchased, sold or exchanged.
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1. Having legitimate VAT invoices of goods,
services being purchased or VAT receipts at the importation stage or VAT
receipts on foreign parties’ behalf under the Ministry of Finance’s guidance
applicable to foreign organizations without legal entities in Vietnam and
foreign individuals conducting business or earning in Vietnam.
2. Having receipts of payment through banks
for purchased goods, services (including imported goods) worth twenty million
VND or above, except for the total value of the goods, services purchased each
time under the invoice lower than twenty million VND including VAT.
a) Receipts of payment through banks are
considered as documents proving the transfer from the buyer’s account to the seller’s
account opened at organizations providing legitimate payment services in
accordance with current law provisions such as cheque, bank orders, banking
cards, sim card (electronic wallet) and other methods of payment as prescribed (including
cases when the buyer transfers from their account to the seller’s account bearing
the name of the owner of a private enterprise, or when the buyer transfers from
their account bearing the name of the owner of a private enterprise to the seller’s
account if these accounts have registered the transaction at tax agencies).
Receipts of payment in cash to the seller’s
account or receipts of payment under the forms contrary to current law
provisions are not eligible for VAT deduction, refund regarding purchased
goods, services worth twenty million VND or above.
b) Goods, services purchased each time under
the invoices worth twenty million VND included VAT having no receipts of
payment through banks shall not be deducted. Business establishments shall
declare these invoices in the list of non-deductible invoices and documents of
goods, services.
c) For goods, services purchased in
instalments or deferred payment worth twenty million VND or above, business
establishments shall base on the service, goods sale contracts, VAT invoices
and receipts of payment through banks of goods, services purchased by
instalments or deferred payment to make the declaration and deduction of input
VAT, clearly specifying the term of payment in the “note” section on the list
of invoices and documents of purchased goods, services. If the receipts of
payment through banks are not available because the contractual payment is not
due, business establishments are still eligible for the declaration and
deduction of input VAT.
When the contractual payment is due, the
input VAT shall not be deducted without receipts of payment through banks.
Business establishments must declare and reduce the deducted input VAT on the
goods without receipts of payment through banks. If business establishments
have documents proving the payment through banks after reducing the deducted
input VAT on the corresponding value of goods, services without receipts of
payment through banks, they shall be eligible for the additional declaration.
In case the contractual payment is overdue
and business establishments fail to reduce as prescribed but they are able to
present adequate documents proving the payment through banks before the tax
agencies publicize the inspection’s decisions at site, and if the undone
reduction does not lead to the lack of tax amounts payable or the increase of
tax amounts deductible, such business establishments shall be administratively
sanctioned for violations of tax procedures; if the undone reduction leads to
the lack of tax amounts payable or the increase of tax amounts deductible, tax
agencies shall perform tax arrears collection or refund and sanction over the
business establishments as prescribed by the Law on Tax administration.
Example 48: In March 2012, company A
purchases a shipment from company B to serve the production, business with the
total value of the contract being 330 million VND (the tax-exclusive price is
300 million VND, the VAT amount at 10% VAT rate is 30 million VND), company A shall
pay company B in July 2012 as agreed in the contract.
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If company A is able to provide the receipts
of payment through banks when the payment is due in July 2012, but the amount
written on these receipts is 275 million VND (in correspondence with the
tax-exclusive price being 250 million VND, the VAT amount at 10% VAT rate being
25 million VND), company A is only eligible for the deduction of 25 million VND
of VAT (in correspondence with the amount paid through banks being 275 million
VND) and company A must reduce the declared deductible VAT amount (5 million
VND = 30 million VND – 25 million VND) in the declaration period in March 2012.
In November 2012, company A provides the
receipts of bank payment for the amount payable being 55 million VND (in
correspondence with the VAT-exclusive price being 50 million VND, the VAT
amount being 5 million VND). Company A is allowed to declare in addition the deductible
VAT amount being 5 million VND in correspondence with the paid amount through
banks being 50 million VND.
Example 49: In November 2012, the tax agency
issues the decisions on VAT inspection at LLC Z, the inspected period is the
year 2011 and 5 months in 2012. During the inspection, company Z fails to
present the receipts of payment through banks for a number of deferred payment
contracts due in 2011 and in the 5 months in 2012. Consequently, the tax agency
disapproves company Z’s the declaration and deduction of the VAT on invoices
without receipts of payment through bank. However, in November and December
2012, company Z presents the receipts of payment through banks of invoices
disapproved by the tax agency, Company Z is allowed to make additional
declaration and deduction of the VAT amounts of these invoices on the VAT
declaration of November and December 2012.
d) The following cases considered as payment
through banks as the basis for input VAT deduction include:
d.1) For goods, services purchased by means
of offsetting the value of purchased goods, services against the value of sold
goods, services or goods loans that prescribed in the contract, it is necessary
to have written figure comparison and agreement between the parties on
offsetting the value of purchased goods, services against the value of sold
goods, services or goods loans. In cases of debt offsetting payment through a
third party, it is necessary to have written records on debt offsetting of
three (3) parties as the basis for tax deduction.
d.2) For goods, services purchased by means
of debt offsetting such as loans, debt offsetting through the third party
prescribed in the contract, it is necessary to have the written loan contract
made priviously and receipts of account transfer from the lending party’s
account to the borrowing party’s account regarding monetary loans, including
offsetting of the value of purchased goods, services against the amounts supported
for the buyer by the seller, or paid on the seller’s behalf.
d.3) For purchased goods, services paid
through banks by the authorized third party (including the case when the seller
requests the buyer to pay through banks to the third party appointed by the seller),
the authorized payment or the payment through the third party appointed by the seller
must be prescribed in the written contract, and the third party must be a legal
entity or a natural person operating under the law.
In case after the above-mentioned methods of
payment are carried out and the remaining monetary payment is worth 20 million
VND or above, the VAT shall only be deducted when the receipts of payment
through banks are presented. When declaring input VAT, business establishments
must specify the contractual method of payment in the “note” section in the
list of invoices, receipts of purchased goods, services.
đ) In case purchasing goods, services worth
below twenty million VND many times in the same day with the total value being
twenty million VND or above, the input VAT shall only be deducted if the receipts
of payment through banks are presented. The suppliers being tax payers with tax
codes shall directly declare and pay VAT.
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Goods, services being exported (except for
the case guided in Article 17 of this Circular) must meet the conditions and
complete the procedures prescribed in clause 2 Article 9 and clause 1 Article
15 of this Circular to be eligible for input VAT deduction or refund.
1. Contracts of goods sale, processing (for
goods processing), services provisions for foreign organizations, individuals.
For entrustment of export being the export entrusting contract and written
records on liquidation of the export entrusting contract (when the contract
expires) or periodic debt comparison records between the the export entrusting
party and the export entrustment taking party in which specify: product
quantity, category, value of the exported entrusted goods; number, date of the
export contract signed by the export entrustment taking party and the foreign
party; number, date, the amounts on receipts of payment through banks with the
foreign party of the the export entrustment taking party; number, date, the
amount on receipts of payment by the the export entrustment taking party paid
to the export entrusting party; number, date of the customs declaration of
goods being exported of the export entrustment taking party.
2. Customs declarations of exported goods
that were completed the customs procedures as prescribed by the Ministry of
Finance’s guidance on customs procedures; customs inspection and supervision;
export tax, import tax and tax administration of exported, imported goods.
Business establishments exporting software products
in forms of boxed documents, dossiers, database must implement procedures of
customs declaration similarly to that of ordinary goods.
The following cases are not required customs
declaration:
- Business establishments exporting services,
software through electronic media. Such business establishments must implement in
full the provisions on procedures for verifying that the buyer has received the
services, software through electronic media as prescribed by law on electronic
commerce.
- Construction and installation of works for
processing and exporting enterprises.
- Business establishments supplying
electricity, fresh water, stationery and goods serving daily life of processing
and exporting enterprises including: food, consumer goods (including work
protection: pants, shirts, hats, shoes, boots, gloves).
3. Exported goods, services required to be
paid through banks
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b) The following cases are also considered as
payment through banks:
b.1) For exported goods, services paid by
offsetting against the foreign debts, business establishments must meet the full
conditions and complete the procedures and dossiers as follows:
- Loan contracts (for financial loan terms
under 01 year); or loan registration certificates issued by the State bank of
Vietnam (for loan terms over 01 year).
- Receipts of money transfer through banks
from abroad to Vietnam.
Payments of exported goods, services by means
of offsetting against foreign debts must be prescribed in the export contract.
- Written verification by the foreign party
on debt offsetting.
- In case of differences after offsetting the
value of exported goods, services against the foreign debts, the differences
must be paid through banks. Receipts of payment through banks are made as
guided in this point.
b.2) For exporting establishments using money
from exported goods, services to contribute as capital to overseas importers,
such establishments must meet the full conditions and complete the procedures
and dossiers as follows:
- The Contribution contract
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In case the contribution is smaller than the
revenue from the exported goods, the difference must be paid through banks as
guided in this point.
b.3) In case the foreign party authorizes the
third party being overseas organizations, individuals to make payment, the
authorized payment must be prescribed in the export contract (in contract annex
or written contract adjustment – if any).
b.4) In case the foreign party requests the
third party being organizations in Vietnam to make offsetting payment against
debts with the foreign party by making payment through banks for the amount
payable by the foreign party to the exporting establishment, and the request of
making offsetting payment against debts as mentioned-above is prescribed in the
export contract (in contract annex or written contract adjustment – if any).
The exporter must have receipts being the Credit notices of the bank of the
exported on the amount received from the third party’s account and present the
written debt comparison verified by the foreign party and the third party.
b.5) In case the foreign party (the importer)
authorizes the third party being overseas organizations, individuals to make
payment; and the third party request an organization in Vietnam (the forth
party) to make offsetting payment against debts with the third party by making
payment through banks for the amount payable by the importer to the Vietnamese
exporter, the exporter must meet the full conditions and complete the dossiers
as follows:
- The export contract (including the contract
annex or written contract adjustment – if any) prescribing the payment
authorization and debt offsetting among the parties.
- The receipts of payment being Credit notices
of banks on the amount received by the Vietnamese exporter from the forth
party’s account.
- The written debt comparison verified by the
relevant parties (between the exporter and the importer, between overseas third
party and the forth party being an organization in Vietnam).
b.6) In case the foreign party authorizes an
Representative office in Vietnam to make the payment to the account of the
exporter and the authorization is prescribed in the export contract (in
contract annex or written contract adjustment – if any).
b.7) In case the foreign party extracts from
the their deposit account opened at credit institutions in Vietnam, this
payment must be prescribed in the export contract (in contract annex or written
contract adjustment – if any). The receipts of payment are Credit notices of
banks of the exporter on the amounts received from the foreign party’s current
account.
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Tax agencies, upon inspecting the tax
deduction and tax refund of exported goods being paid through current accounts,
shall coordinate with credit institutions where the foreign buyers opened their
accounts to ensure that the payment and the transfer are made under right
purposes and in accordance with law.
b.8) In case the foreign party makes payment
through banks but the amount on the receipt does not match with the payable
amount stated in contract or its annex:
- If the paid amount written on the receipt
of payment through banks is lower than the payable amount stated in contract or
its annex, business establishment must present explanations, such as: bank
transfer fees, reduction of price due to defective or diminished products (this
case required the written discount agreement between the seller and the
buyer)…;
If the paid amount written on the receipt of
payment through banks is higher than the payable amount stated in contract or
its annex, business establishment must present explanations, such as: lump-sum
payment for many contracts, goods advance…
Business establishments must commit to be
responsible before law for the explanations and the written adjustment (if any).
b.9) In case the foreign party make payment
through banks but the name of the bank on the receipts of payment through banks
does not match the contractual bank, if the receipt contents show clearly the name
of the payer, the beneficiary, the number of export contract, the value of
payment that match the signed export contract, these receipts are considered
legitimate.
b.10) For business establishments exporting
goods, services to the foreign party (second party), and concurrently importing
goods, services from another foreign party or purchasing goods, services from
organizations, individuals in Vietnam (third party); if the business
establishment has a deal with the second and third party that the second party
shall make payment through banks to the third party for the amount payable by
the business establishment to the third party, the payment offsetting among the
parties must be prescribed in the export contract, import contract or sale
contract (in contract annex or written contract adjustment – if any) and the
business establishment must present the written debt comparison verified by the
relevant parties (between the business establishment and the second party,
between the business establishment and the third party).
b.11) In case the foreign party refuse to
receive the shipment due to objective reasons and the business establishment
finds another customer in the same country to sell that shipment, the tax refund
dossier shall include all the export dossiers relating to the export contract
signed with the first customer (contract, customs declaration for goods being
exported, invoices), written explanation by the business establishment for the
change of the buyer’s name (in which the business establishment committing to
be responsible for the information accuracy), all the export dossiers relating
to the export contract signed with the new customer (contract, sale invoices,
receipts of payment through banks as prescribed and other documents – if any).
c) For other payment of exported goods,
services as prescribed by the Government:
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c.2) For business establishments exporting
goods to be sold in foreign fairs or exhibitions then collecting money and transferring
back to Vietnam in foreign currency, the customs declaration on the foreign
currency collected from goods sale being transferred to Vietnam and receipts of
the money remittance to banks in Vietnam are required.
c.3) For goods, services being exported to
pay debt for the Government, it is necessary to have written verification by
foreign trade banks on the exported consignment accepted by the foreign party
as debt payment or on the dossier being sent to the foreign party for debt
deduction, the receipts of payment shall be made as prescribed by the Ministry
of Finance.
c.4) Payment of exported goods, services by
goods means the case of exporting goods, services (including goods processing
for export) to foreign organizations, individuals (hereinafter referred to as
the foreign party) but the payment between Vietnamese enterprises and foreign
party is made by offsetting the value of exported goods, services, the
remuneration of goods processing against the value of goods, services purchased
from the foreign party.
Exported goods, services paid in goods must
include the following dossiers:
- The method of payment for exported goods in
goods must be prescribed in the export contract
- The sale contract of goods, services
purchased from the foreign party;
- The customs declaration on the imported
goods offset against the exported goods, services.
- The written verification by the foreign
party on the amount of the exported goods, services being offset against the
goods, services purchased from the foreign party.
- In case of having difference after
offsetting the value of exported goods, services against the value of imported
goods, services, the difference must be paid through banks. The receipts of payment
through banks shall comply with guidance in this clause.
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c.6) A number of other methods of payment of exported
goods, services as prescribed by relevant law provisions.
d) Cases of tax deduction, tax refund regarding
export without receipts of payment through banks
d.1) If the foreign party is insolvent, the
exporter must present written explanation stating clearly the reason and can
substitute the receipts of payment through banks with one of the following
documents:
- The custom declaration of goods imported
from Vietnam registered at the customs agency in the importing country (1
copy); or
- The lawsuit petition to court or competent
agency in the country where the buyer resides, together with notice or verifying
documents of such agency on the assuming of the case (01 copy); or
- The final judgment in favor of the business
establishment by the foreign court (01 copy); or
- Documents by foreign competent organizations
verifying (or notifying) the foreign buyer being bankrupt or insolvent (01
copy).
d.2) For exported goods not meeting the
standard and compelled to be destructed, the exporter must present written explanation
explanation stating clearly the reason and the records on goods destruction (or
documents verifying the destruction) overseas made by the agency performing the
destruction, together with receipts of payment through banks for the
destruction expense on account of the exporter or documents proving the
destruction expense on account of the buyer or the third party (01 copy).
In case the importer must implement the
procedures for destruction overseas, the record on destruction (or documents
verifying the destruction) shall bear the name of the importer.
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- The document verifying the damage occurred
outside Vietnam by relevant competent agency (01 copy); or
- The record verifying the damage occurred
during the transportation outside Vietnam and specifying the reasons for such
damage (1 copy);
If the exporter has received the
compensations for the exported goods damaged outside Vietnam, such exporter
must enclose the receipts of payment through banks of the received amount (01
copy).
The copies of documents guided in point d.1,
d.2, d.3 in this clause must be authenticated as truly copied from the original
by the exporter. If the language in the third party’s verifying documents used
to substitute for the receipts of payment through banks is not English, 01
notarized English translation is required to be enclosed. If the relevant
parties issue, use and save documents in form of electronic data, printed
copies of those documents are required.
The exporters are totally responsible for the
accuracy of documents used to substitute for the receipts of payment through
banks in the stated-above cases.
4. VAT invoices of goods, services sale or
export invoices or invoices of the processing charges regarding processed
goods.
Article 17.
Conditions for deducting, refunding input VAT on goods regarded as being
exported
1. Transitionally processed goods as prescribed
by commercial law on international goods trading and agent services of trading
and processing goods with foreign parties.
a) Export processing contracts and annexes
thereof (if any) signed with the foreign party in which specify the goods receiving
establishment in Vietnam.
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c) The Slip of transitionally processed goods
transfer (hereinafter referred to as Transitional Slip) verified by the delivering
party, the receiving party and the Customs agency managing that processing
contract.
d) The payment of goods processed for foreign
parties must be made through banks as guided in Article 16 of this Circular.
The procedure for delivering and receiving
the transitionally processed products and the Transitional Slip shall comply
with the guidance of the General Department of Customs.
Example 50: company A is contracted to
process 200,000 pairs of soles for export. The processing price is 800 million
VND. The contract specifies the soles shall be delivers to company B in Vietnam
to produce finished shoes.
In this case, company A shall be subject to
processing of transitionally exported goods. When making documents of the
transfer of soles to company B, company A must specify the quantity, category,
specifications of the delivered products. All the revenue received from sole
processing being 800 million VND shall be subject to 0% VAT.
2. Goods of on-spot export as prescribed by
law:
a) Goods sale and purchase contract or
processing contract specifying the appointment of goods delivery in Vietnam;
b) The customs declaration of on-spot
exported - imported products that have completed customs procedures.
c) VAT invoices or export invoices specifying
the name of foreign buyer, the receiving enterprise and the delivery location
in Vietnam;
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đ) On-spot exported goods of foreign-owned
enterprises must comply with the provisions of the investment certificate.
3. Goods, supplies exported by Vietnamese
enterprises to execute constructions overseas, the necessary dossiers for
Vietnamese enterprises to execute constructions overseas to be eligible for
input VAT deduction or refund must meet the following conditions:
a) The customs declaration as prescribed in
clause 2 Article 16 of this Circular.
b) The exported goods, supplies must comply
with the List of exported goods to execute constructions overseas approved by
the director of the Vietnamese enterprise executing the construction overseas.
c) The export entrusting contract (in case of
entrusting export).
4. Goods, supplies sold by domestic business
establishments to Vietnamese enterprises to execute constructions overseas and
delivered abroad under the signed contract, the dossiers for the domestic
seller to be eligible for the deduction and refund of input VAT on exported
goods must meet the following conditions:
a) The custom declaration prescribed in
clause 2 Article 16 of this Circular.
b) The exported goods, supplies must comply
with the List of exported goods to execute constructions overseas approved by
the director of the Vietnamese enterprise executing the construction.
c) The sale contract signed by the domestic
business establishment and the Vietnamese enterprise to execute constructions
overseas in which specify the conditions of delivery, quantity, category and
value of goods.
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đ) Receipts of payment through bank;
e) VAT invoices of goods sale.
If the business establishments having exported
goods or goods regarded as exported goods as guided in Article 16, Article 17
of this Circular that have been verified by customs agencies (regarding exported
goods) but do not have adequate corresponding dossiers for each specific case,
such establishments are not required to calculate output VAT but shall not be
eligible for input VAT deduction. Particularly, for transitionally processed
goods and on-spot exported goods, if one of the necessary procedures, dossiers
is not done as prescribed, those goods are subject to VAT similar to
domestically consumed goods. Business establishments with exported services
that fail to make payment through banks or considered as payment through banks
are not eligible for 0% VAT rate. Such establishments are not required to
calculate output VAT but not eligible for input VAT deduction.
Section 2. TAX REFUND
Article 18. Subjects
and cases of VAT refund
1. Business establishments paying tax under
the tax deduction method are eligible for VAT refund if their input VAT are not
completely deducted in 3 consecutive months or more.
The refunded amount is the input VAT amount
that has not been completely deducted during the request for tax refund.
Example 51: Enterprises A declares VAT with the
input and out put VAT as follows:
(unit: million VND)
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(1)
Deductible input
tax transferred from the previous period (2)
Deductible input
tax in the month (3)
Output tax arisen
in the month (4)
VAT amount payable
(or deductible) in the period
March 2012
0
200
100
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April 2012
-
100
300
350
-
50
May 2012
-
50
300
200
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According to the above example, the
accumulative amount of enterprise A in 3 consecutive months has the input tax
higher than the output tax. Enterprise A is eligible for VAT refund with the
maximum tax amount being 150 million VND.
2. Business establishments newly-founded
under investment projects applied for business registration and VAT paying
registration under the deduction method or projects of petroleum exploration
and development at the investment stage and not yet operated with investment
term of 01 year or longer are eligible for the refund of VAT on goods, services
serving the investment in each year. If the accumulative VAT amount of
purchased goods, services serving the investment is 200 million VND or above,
such amount is eligible for VAT refund.
3. When the business establishments subject
to VAT payment under the deduction method have new investment project under the
investment stage, such business establishments must declare and offset the VAT
amount of purchased goods, services serving the new project together with the
VAT declaration of the production and business being implemented.
After being offset, if the remaining VAT
amount of purchased goods, services serving the investment is 200 million VND
or above, this amount is eligible for VAT refund to the investment project. If
the input VAT amount of the production, business and project is lower than 200
million VND and stay deductible after 3 months, business establishments are
eligible for VAT refund as guided in clause 1 of this Article.
When operating business establishments subject
to VAT payment under the deduction method have investment in new production
establishments in the provinces, centrally-run cities different from places where
their head offices are situated under the investment project not yet operated,
applied for business and tax registration with the VAT amount of purchased
goods, services serving the investment being 200 million VND or above, they are
eligible for the refund of VAT to the investment project. Business
establishments must declare and compile tax refund dossiers separately for this
case. The project management unit (if any) shall register, declare and compile
the separate tax refund dossier at local tax agencies (except for the case when
the project management unit in the same locality with the head office of the
business establishment compiling the VAT refund dossier themselves). When the
investment in establishing new enterprise is done and complete all the
procedures for business registration, tax registration, the business
establishments being the project investors must synthesize the arisen, refunded
and not refunded VAT of the project to hand over to the newly-founded
enterprise so that the enterprise can declare, pay tax and request for VAT
refund as prescribed by the tax agency directly managing them.
4. Business establishments exporting goods,
services in the month of which the deductible input VAT arisen in the month
being 200 million VND or above are eligible for VAT refund by months.
For business establishments having both
goods, services for export and goods, services for domestic sale with the input
VAT amount of goods, services for export arisen in the month not yet been wholly
deducted being 200 million VND or above, if the input VAT amount of goods,
services for export not yet been wholly deducted is lower than 200 million VND
after being offset against the output VAT amount of goods, services for
domestic sale on the declaration of the arisen month, the business
establishments are not eligible for VAT refund; if the input VAT amount of
goods, services for export not yet been wholly deducted is 200 million VND or
higher after being offset against the output VAT amount of goods, services for
domestic sale on the declaration of the month, the business establishments are
eligible for VAT refund by the month of the exported goods, services.
If the input VAT amount of goods, services
for export is not able to be separately accounted, the input VAT amount of
goods, services for export shall be apportioned by the ratio (%) of the revenue
from exported goods, services in the period on the total revenue of the
establishment in the period.
Subjects eligible for VAT refund in some
cases of export as follows: for export entrustment, it is the establishment
with the export entrusted goods; for transitional processing, it is the establishment
signing the export processing contract with the foreign party; for exported
goods to execute overseas constructions, it is the establishment with exported
goods, supplies serving the overseas constructions; for on-spot exported goods,
it is the establishment with on-spot exported goods.
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For business establishments under the
investment and not in operation of production, business dissolving without
output VAT arisen during the primary business operation under the investment
project are not eligible for VAT refund. In case the business establishments
are refunded the tax of the investment project, this amount must be collect and
remit to the State budget.
6. VAT refund regarding the programs and
projects using the non-refundable official development aids (ODA), non-refundable
aids and humanitarian aids:
a) For project using non-refundable ODA: the
program/project owner or the primary contractor, program/project managing
organizations appointed by the foreign sponsors are eligible for VAT refund
regarding the paid VAT amount of goods, services purchased in Vietnam to serve
the programs/projects.
b) Organizations in Vietnam using
humanitarian aids from foreign organizations, individuals to purchase goods,
services serving the programs/projects of non-refundable aids, humanitarian
aids in Vietnam are eligible for VAT refund regarding the paid VAT amount of
such goods, services.
Example 52: The Red Cross receives 200
million VND of humanitarian aids from international organizations to purchase
humanitarian goods for people in provinces suffering natural disasters. The
VAT-exclusive price is 200 million VND, the VAT amount is 20 million VND. The
Red Cross shall be refunded 20 million VND of VAT as prescribed.
The refund of paid VAT amount regarding
programs and projects using the non-refundable Official development aids (ODA)
is implemented as guided by the Ministry of Finance.
7. Subjects under diplomatic immunity
regulations under the Ordinance on diplomatic immunity purchasing goods,
services in Vietnam for personal use shall be refunded the paid VAT amount on
the VAT invoices or on the receipts with VAT-inclusive price.
8. Business establishments that receive
decisions on handling of tax refund by competent agencies as prescribed by law.
Article 19.
Conditions and procedures for VAT refund
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2. For business establishments that have
declared the tax refund request on the VAT declaration, the input VAT amount
requested to be refunded must not be transferred to the deductible tax of the
following months
3. Procedures for VAT refund are implemented
as prescribed in the Law on tax administration and documents guiding the
implementation of the Law on tax administration.
Article 20. Locations
of tax payment.
1. Tax payers shall declare and pay VAT in
the localities where they operate.
2. Tax payers declaring and paying VAT under
the deduction method with dependent cost-accounting establishments situated in the
provinces, centrally-run cities different from places where their head offices
are situated must pay VAT separately in the localities where the production
establishments are situated and localities where the head offices are situated.
3. The VAT declaration and payment are
implement as prescribed in the Law on tax administration and documents guiding
the implementation of the Law on tax administration.
Chapter IV
THE
ORGANIZATION OF IMPLEMENTATION
Article 21. Effect
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2. For real estate transfer contracts signed
from January 1, 2009 until March 01, 2012, the first payment is January 1, 2009
and made before March 01, 2012, if the collected amount is not lower than 20%
of the total contract value, the deductible land prices are still applied in
accordance with the Circular No. 129/2008/TT-BTC of December 26, 2008 and
guiding documents of the Ministry of Finance.
For real estate transfer contracts signed
before March 01, 2009, but the first payment is after March 1, 2012 or the
collected amount before March 01, 2012 is lower than 20% of the total contract
value, the deductible land prices are applied in accordance with the Government’s
Decree No. 121/2011/ND-CP and the guidance in this Circular.
3. Abolishing the contents guiding the
temporary refund of 90% of the input VAT on exported goods that have been
completed customs procedures from January 1, 2012 and not being paid through
banks under the export contract as defined in the Circular No. 94/2010/TT-BTC
of June 30, 2010 of the Ministry of Finance guiding the refund of VAT on exported
goods.
The refund of the remaining 10% of VAT
(regarding dossiers accepted to be temporarily refunded 90% of VAT stated
above) and other contents are still implemented in accordance with the Circular
No. 94/2010/TT-BTC of the Ministry of Finance.
4. Other effective Circulars of the Ministry
of Finance guiding the VAT implementation are still in effect.
Article 22.
Organizing the VAT collection
1. Tax agencies are responsible for organizing
the management of VAT collection and VAT refund for business establishments.
2. Customs agencies are responsible for
organizing the management of VAT collection for imports.
Should there be any difficulty or obstruction
during the course of implementation, the business units and establishments give
feedbacks to the Ministry of Finance for punctual settlement./.
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FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Form
No. : 03/GTGT
(Promulgated
together with the Circular No. 06/2012/TT-BTC Of January 11, 2012 of the
Ministry of Finance)
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------
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(For tax payers
under the method of direct calculation on added value and establishments
trading gold, silver and gems)
[01] Tax period: Month ......
year …....
[02] First declaration: [03]
The supplement
[04] Tax payer’s name:……………………………………......................................
[05] Tax code: 
[06] Address: ……………………………………………………………………………
[07] District: ............................... [08]
Province/City: .........................................
[09] Tel:…………..[10]
Fax:..........................[11] Email:
.................................
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[13] Tax code:
[14] Address: ……………………………………………………………………………
[15] District: ................... [16] Province/City:
.....................................................
[17] Tel: ..................... [18] Fax:
.................. [19] Email: .................................
[20] Tax agent contract: No. :.................................................
Date ................................
Currency: Vietnam dong
No.
Factors
Goods, services subject
to 0% VAT and not subject to VAT
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Goods, services
subject to 10% VAT
(1)
(2)
(3)
(4)
(5)
1
Negative added value transferred from
previous period
[21]
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[23]
2
Total revenue from goods, services subject
to VAT
[24]
[25]
[26]
3
Cost price of purchased goods, services serving
production and business of goods, services being sold subject to VAT
[27]
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[29]
4
Taxable added value in period:
[30]=[24]-[27]-[21];
[31]=[25]-[28]-[22];;
[32]=[26]-[29]-[23];
[30]
[31]
[32]
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VAT amount payable:
[33]=[30]x0%;
[34]=[31]x5%;
[35]=[32]x10%
[33]
[34]
[35]
Total revenue from goods, services subject to
VAT [36]=[24]+[25]+[26]: ......
Total VAT amount payable in the period:
[37]=[33]+[34]+[35]:..............
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Tax agent personnel
Full name:…….
Practice certificate No. :.......
Day .......Month
…....Year …....
TAX PAYER or
TAX PAYER’S LEGAL
REPRESENTATIVE
Signature, full
name, positions and seal (if any)
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