Updated at 29/09/2022 - 10:52 am
| Where issued: | Goverment | Effective date: | 19/10/2021 |
| Date issued: | 27/10/2021 | Status: | Still validated |
| GOVERMENT | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 92 / 2021 / ND-CP | Hanoi, date 27 month 10 year 2021 |
DECREE
DETAILED PROVISIONS ON IMPLEMENTATION OF RESOLVED NUMBER 406/NQ-UBTVQH15 of the National Assembly Standing Committee promulgating SOME SOLUTIONS TO SUPPORT ENTERPRISES AND PEOPLE'S IMPACTS WITH COVID-19
Pursuant to the June 19, 6 Law on Government Organization; The Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Organization of Local Government dated November 2015, 22;
Pursuant to the June 03, 6 Law on Corporate Income Tax; Law amending and supplementing a number of articles of the Law on Corporate Income Tax dated June 2008, 19;
Pursuant to the November 21, 11 Law on Personal Income Tax; Law amending and supplementing a number of articles of the Law on Personal Income Tax dated November 2007, 22;
Pursuant to the November 14, 11 Law on Special Consumption Tax; Law amending and supplementing a number of articles of the Law on Special Consumption Tax dated November 2008, 26;
Pursuant to the Law on Value Added Tax dated June 03, 6; Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19; The Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2013;
Pursuant to the Law amending and supplementing a number of articles of the Tax Laws dated April 30, 2013, 26;
Pursuant to the Law on Tax Administration dated June 13, 6;
Pursuant to Resolution No. 406/NQ-UBTVQH15 dated October 19, 10 of the National Assembly Standing Committee promulgating a number of solutions to support businesses and people affected by the Covid-2021 epidemic;
At the proposal of the Minister of Finance;
The Government issues a Decree detailing the implementation of Resolution No. 406/NQ-UBTVQH15 dated October 19, 10 of the National Assembly Standing Committee, promulgating a number of solutions to support businesses and people affected of the Covid-2021 epidemic (hereinafter referred to as Resolution No. 19/NQ-UBTVQH406).
Article 1. Corporate income tax reduction
1. Subjects of application
The reduction of corporate income tax specified in this Article applies to corporate income taxpayers who are organizations engaged in production and business activities of goods and services with taxable income (hereinafter referred to as enterprises). ) as prescribed in Article 1 of Resolution No. 406/NQ-UBTVQH15, including:
a) The enterprise is established in accordance with the law of Vietnam.
b) Organizations established under the Law on Cooperatives.
c) Non-business units established in accordance with Vietnamese law.
d) Other organizations established in accordance with the law of Vietnam have production and business activities with income.
2. A 30% reduction of the payable enterprise income tax amount of the corporate income tax period of 2021, for the case where the enterprise specified in Clause 1 of this Article has a turnover in the tax period of 2021 not exceeding 200 billion VND. VND and revenue in the tax period 2021 decreased compared to the revenue in the tax period 2019.
The criterion that the revenue in the tax period 2021 is reduced compared to the revenue in the tax period of 2019 is not applied to the case of newly established enterprises, consolidation, merger, division or separation in the tax period of 2020 and year 2021.
a) The enterprise income tax period is determined according to the calendar year, in case the enterprise applies a fiscal year different from the calendar year, the enterprise income tax period is determined according to the applicable fiscal year specified in Clause XNUMX of this Article. Law on Corporate Income Tax and guiding documents.
b) Turnover in the corporate income tax period includes all sales, processing, service provision and business activities in the form of business cooperation contracts, including price subsidies, surcharges and extras that enterprises are entitled to under the provisions of the Law on Corporate Income Tax and its guiding documents, excluding deductions from revenue, revenue from financial activities and other incomes. .
– In case the enterprise is newly established, the enterprise transforms its form of enterprise, transforms its form of ownership, consolidates, merges, divides, separates, dissolves, goes bankrupt in the CIT period of operation. less than 12 months, the turnover of that tax period is determined by the actual revenue in the tax period divided (:) by the number of months the enterprise actually conducts production and business activities in the tax period multiplied (x) by 12 months. In case an enterprise is newly established, enterprise transforms its form of enterprise, transforms its form of ownership, merges, merges, divides, separates, dissolves or goes bankrupt within a month, the operation period shall be counted in full months. .
In case the first tax period for a newly established enterprise is 2020 or the last tax period for an enterprise that converts the form of enterprise, transforms the form of ownership, consolidates, merges, or divides , separation, dissolution, bankruptcy is 2022 but the time is shorter than 03 months and the enterprise is added to the tax period of 2021 to form a corporate income tax period, the determination of revenue and tax amount The discount applies only to 12 months of the tax year 2021.
- In case an enterprise has a dependent unit and a business location, the revenue in the enterprise income tax period includes the revenue of the dependent unit and the business location shown in the annual consolidated financial statements. .
3. How to determine the amount of corporate income tax to be reduced
The reduced corporate income tax amount of the tax period 2021 is calculated on the entire income of the enterprise, including the incomes specified in Clause 3, Article 18 of the Law on Corporate Income Tax, the income tax amount Enterprises entitled to the reduction specified in this Decree are calculated on the payable corporate income tax amount of the tax period of 2021, after deducting the corporate income tax amount that the enterprise is enjoying incentives according to regulations. of the Law on Corporate Income Tax and its guiding documents.
4. Declare tax reduction
a) Based on the revenue in the 2019 tax period and the expected revenue in the 2021 tax period, the enterprise shall determine the tax amount to be reduced when temporarily paying corporate income tax on a quarterly basis. Enterprises determine the officially reduced corporate income tax amount to declare according to the declaration form issued together with the Circular No. 80/2021/TT-BTC dated September 29, 9 of the Ministry of Finance guiding the implementation of a Articles of the Law on Tax Administration and Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government and on the Appendix to corporate income tax are reduced in Appendix II issued with this Decree.
b) When making the corporate income tax finalization for 2021, the handling of underpaid or overpaid tax of the quarterly temporarily paid tax amount compared with the payable tax amount according to the annual finalization shall comply with the law. on tax administration.
c) Through inspection, examination, audit, tax authorities, competent authorities discover that the enterprise is not eligible for tax reduction under the provisions of this Decree or the payable tax amount of the tax period of 2021. is higher than the declared tax amount, the enterprise must pay the full amount of tax that is insufficient compared with the payable amount after the reduction according to the provisions of this Decree (if any), and be sanctioned for tax administrative violations. calculated on the insufficient tax amount and late payment interest according to the provisions of the law on tax administration and the law on handling of administrative violations.
In case the enterprise additionally declares the enterprise income tax declaration dossier of the tax period of 2021 or according to the decision, conclusion and notification of inspection, examination and audit results of the tax authority, the competent authority the right to increase the amount of corporate income tax payable, the additional tax amount may be reduced by 30% according to the provisions of this Decree if the enterprise still satisfies the conditions for tax reduction specified in Clause 2 of this Article.
In case the enterprise additionally declares the enterprise income tax declaration dossier of the tax period of 2021 or according to the decision, conclusion and notification of inspection, examination and audit results of the tax authority, the competent authority the right to reduce the amount of corporate income tax payable, reduce the amount of corporate income tax to be reduced in accordance with the provisions of this Decree and handle the overpaid tax amount (if any) in accordance with the law on corporate governance. tax administration.
Article 2. Tax exemption for business households and individuals
1. Subjects of application
Business household, business individual means a resident individual who operates in all professions, forms of tax declaration and payment, has production and business activities in districts, towns, urban districts and provincial cities. , a city under a centrally run city (hereinafter referred to as a district-level area) affected by the Covid-19 epidemic in 2021.
Presidents of People's Committees of provinces and centrally run cities based on the announcement in 2021 of local competent agencies related to the Covid-19 epidemic, including the content of stopping or stopping or suspending operations. business activities for one or more business households and individuals doing business in the area (including the blockade and social isolation of one or more areas in the locality) to issue a List of geographical areas. district level affected by the Covid-19 epidemic specified in this Clause.
2. Exemption from payable tax
a) Business households and individuals mentioned in Clause 1 of this Article are exempt from personal income tax, value added tax, special consumption tax, natural resources tax, and environmental protection tax payable. generated from production and business activities of the months in the third and fourth quarters of 2021.
The tax exemption specified in this Clause does not apply to incomes and revenues from providing software products and services; digital information content products and services on entertainment, video games, digital movies, digital photos, digital music; digital advertising.
b) Cases that have paid tax amounts payable from production and business activities of the months in the third and fourth quarters of 2021, the tax authorities will handle the overpaid tax amounts with debts. or amounts arising in the following periods and handle overpaid refunds (if any) in accordance with the law on tax administration.
3. Bases for determination of exempted tax amounts
a) For cases where the tax authority must issue a notice of payment: the tax authority shall base on the payable tax amount of the months in the third and fourth quarters of 2021 on the notice of payment to determine the exempted tax amount of the household. business, individual business.
b) For cases where the tax authority is not required to issue a notice of payment: taxpayers (including organizations and individuals withholding, declaring and paying on behalf of business households and individuals; business households) using single/volume invoices) based on the payable tax amount according to the tax declaration to determine the exempted tax amount of business households and individuals from production and business activities of the months in the third and fourth quarters. 2021. If you are eligible to declare tax by payment period or declare tax by year (for property tax, private house construction, declaration of each other), the exempted tax amount is the same as the payable tax amount. actual revenue generated in the months in the third and fourth quarters of 2021. In the case of goods and service provision contracts of business households and individuals, the actual revenue generated by business households and individuals cannot be determined. Months in the third and fourth quarters of 2021 are determined according to the average monthly revenue according to the contract value.
In case a contract for provision of goods and services is signed by a business household or individual in a month, the duration of the contract shall be counted as full months.
4. Order and procedures for implementation
a) In case the tax authority must issue a notice of payment
– The tax authority shall make a list of business households and individuals under their management in the locality to determine tax-exempt beneficiaries, according to Form No. 01-1/DS-MTHK, Appendix II issued together with this Decree. .
– Tax authorities shall base themselves on the payable tax amount of each business household or individual business according to the notice of payment on the tax authority's database to determine the exempted tax amount.
– The Director of the Tax Department/Regional Tax Department shall issue a decision on tax exemption together with a list of all business households and individuals eligible for tax exemption according to Form No. 01/MTHK Appendix II issued together with this Circular. under this Decree. After the tax authority issues a decision on tax exemption under Resolution No. 01/NQ-UBTVQH406 for all business households and individuals that have production and business activities in the area, if any business households arise. For new business individuals, at the end of the month, the tax authority shall make a list to issue a tax exemption decision for new business households and individuals that are exempt from tax according to Resolution No. 15/NQ-UBTVQH406.
– The tax authority shall issue a tax exemption notice according to Resolution No. 406/NQ-UBTVQH15 after issuing the decision on tax exemption and send it to each business household and individual business according to Form No. 01/TBSMT-CNKD Appendix II issued. accompanying this Decree.
b) In case the tax authority is not required to issue a notice of payment
Business households, business individuals; organizations and individuals deduct, declare on behalf of, and pay on behalf of business households and individuals; Business households using single/volume invoices determine the payable tax amount after tax exemption to declare on the tax return, and at the same time make a determination of the exempted tax amount according to Form No. 01-1/PL-CNKD Appendix II promulgated together with this Decree to be submitted together with the Tax Return.
Article 3. Value-added tax reduction
1. Value added tax reduction from November 01, 11 to the end of December 2021, 31 for goods and services, including:
a) Transport services (rail transport, water transport, air transport, other road transport); Lodging; Food Service; services of travel agencies, tour operators and support services, related to the promotion and organization of tours.
b) Publishing products and services; cinematographic services, television program production, sound recording and music publishing; works of art and services for composing, art, and entertainment; services of libraries, archives, museums and other cultural activities; sports, entertainment and entertainment services.
c) Details of goods and services eligible for tax reduction specified at Points a and b of this Clause shall comply with Appendix 1 of the List of goods and services eligible for value-added tax reduction promulgated together with this Decree. , in which the goods and services specified at point b of this clause do not include publishing software and production and business goods and services in the online form.
d) In case the goods and services specified in this Clause are not subject to value added tax under the Law on Value Added Tax, the provisions of the Law on Value Added Tax shall apply.
2. Value-added tax reduction
a) Enterprises and organizations that calculate value-added tax by the credit method are entitled to a reduction of 30% of the value-added tax rate for goods and services specified in Clause 1 of this Article.
b) Enterprises and organizations that calculate value-added tax according to the percentage method on revenue are entitled to a reduction of 30% of the percentage rate to calculate value-added tax on goods and services specified in Clause 1 of this Article. this.
3. Order and procedures for implementation
a) For enterprises and organizations specified at Point a, Clause 2 of this Article, when making value-added invoices for the provision of goods and services subject to value-added tax reduction, at the current value-added tax rate line: added value write “the prescribed tax rate (5% or 10%) x 70%”; value added tax; total amount to be paid by the buyer. Based on value-added invoices, enterprises and organizations that produce and trade in goods and services declare output value-added tax, and enterprises and production and business organizations purchase goods and services and declare Deduct input value-added tax according to the reduced tax amount written on the value-added invoice.
b) For enterprises and organizations specified at Point b, Clause 2 of this Article, when making sales invoices for the provision of goods and services subject to value-added tax reduction, the column "Total money" must be filled in: enough money for goods and services before the reduction, in the line "Addition of goods and services" write the number that has reduced 30% of the percentage of revenue, and also note: "reduced... (amount) equivalent to 30% of the rate to calculate value added tax according to Resolution No. 406/NQ-UBTVQH15”.
4. In case an enterprise or organization trades in many goods and services, when making invoices, the enterprise or organization shall make separate invoices for goods and services that are entitled to value added tax reduction.
5. In case an enterprise or organization has issued an invoice and declared at the tax rate or percentage to calculate the value added tax that has not yet been reduced, the seller and the buyer must make a record or reach an agreement. clearly state the error in writing, and at the same time, the seller issues an invoice to correct the error and delivers the adjusted invoice to the buyer. Based on the adjusted invoice, the seller declares the adjustment of output tax, and the buyer declares the adjustment of input tax (if any).
6. In case an enterprise or organization dealing in goods and services eligible for value-added tax reduction has issued an ordered invoice printed in the form of a ticket with a pre-printed face value that has not been used up yet and has a need for it. If the company continues to use it, the enterprise or organization will make stamps according to the price that has been reduced by 30% of the value-added tax rate or the price that has been reduced by 30% of the percentage rate next to the pre-printed price criterion for continued use. .
7. Enterprises and organizations specified in this Article shall declare goods and services eligible for value-added tax reduction according to the Appendix on value-added tax reduction according to Resolution No. 406/NQ-UBTVQH15 in the Appendix. II promulgated together with this Decree together with the Value Added Tax Declaration.
Article 4. Exemption of late payment interest
1. Exemption of late payment interest arising in 2020 and 2021 of tax debts, land use levies and land rents for taxpayers being enterprises and organizations (including dependent units, localities). business) incurred a loss in the tax period 2020.
2. Determination of exempted late payment amount
The tax authority directly manages, the tax authority manages the tax, collects land use levy and land rent, based on tax management data, determines the amount of late payment arising in 2020 and 2021 of the payer. tax to issue a decision on exemption of late payment interest.
3. Authority to waive late payment interest
Heads of tax agencies directly managing taxes, collecting land use levies and land rents shall decide to exempt taxpayers from late payment interest.
4. Order, procedures and dossiers for handling late payment interest exemption
a) The taxpayer shall make a written request for exemption from late payment interest, clearly stating the loss incurred in the tax period in 2020 according to Form No. 01/MTCN Appendix II issued with this Decree and send it to the tax authority. under direct management, the tax authority manages the tax, collects land use levy and land rent by electronic means, or sends it directly or via postal service.
Tax authorities managing taxes, collecting land use levies and land rents are responsible for coordinating with tax agencies directly managing them to determine the conditions for losses incurred in the tax period of 2020 as a basis for consideration. waiving late payment interest.
In case the taxpayer has been inspected, examined or audited, the minutes or decisions, conclusions and notification of inspection, examination and audit results (the original or a copy certified by the taxpayer) shall be enclosed. taxpayer).
Loss incurred in the tax year 2020 is determined in accordance with the law on corporate income tax.
b) Within 15 working days from the date of receipt of the taxpayer's written request for exemption from late payment interest, the tax authority shall issue a Notice of disapproval of the exemption from late payment interest (Form No. 02/MTCN Appendix II). promulgated together with this Decree) for cases not eligible for exemption from late payment interest or decision on exemption of late payment interest (Form No. 03/MTCN Appendix II issued together with this Decree) for cases falling into subjects are exempted from late payment interest.
The decision on exemption of late payment interest shall be sent to the taxpayer electronically and publicly posted on the website of the tax authority.
c) In case the taxpayer has been exempted from late payment interest but the competent authority discovers that the taxpayer is not eligible for exemption from late payment interest according to the provisions of this Decree, the tax authority shall issue a decision to withdraw the late payment interest. decision to waive late payment interest.
5. In case the taxpayer is exempted from late payment interest according to Clause 1 of this Article, additionally declares the tax declaration dossier or the tax authority discovers it, the competent authority through inspection, examination or audit. If the tax authority, the competent authority has decided or notified to increase the amount of tax, land use levy or land rent payable, the taxpayer is not required to pay late payment interest arising in 2020 and 2021 for with the additional tax, land use levy and land tax payable if the lot conditions are satisfied in the tax period 2020.
6. If the taxpayer has paid late payment interest before the effective date of Resolution No. 406/NQ-UBTVQH15, it will not be re-handled.
Article 5. Terms enforcement
1. This Decree takes effect from the effective date of Resolution No. 406/NQ-UBTVQH15.
2. In the course of implementation, if any problem arises, the Ministry of Finance shall guide the implementation thereof.
3. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities and the concerned enterprises, organizations and individuals shall take responsibility. implementation of this Decree.
Recipients: | TM. GOVERMENT Le Minh Khai |
APPENDIX I
LIST OF GOODS AND SERVICES REDUCED VALUE-ADDED TAX
(Attached to the Decree No. XNXX / 92 / ND-CP dated 2021 month 27X year 10 of the Government)
Level 1 | Level 2 | Level 3 | Level 4 | Level 5 | Level 6 | Level 7 | Product's name | Write comment here... |
H | SERVICE OF TRANSPORTATION | |||||||
49 | Rail, road and pipeline transport services | |||||||
491 | Rail transport service | |||||||
4911 | 49110 | 491100 | Railway passenger transport service | |||||
4911001 | Railway passenger transport service for tourism | Including rail passenger transport services for tourism such as: – Accommodation services of sleeping cars and catering services for passengers on the train as an integral activity of the railway transport company. | ||||||
4911009 | Other rail passenger transport services | |||||||
4912 | 49120 | 491200 | Rail freight services | |||||
4912001 | Cargo transportation service by refrigerated wagon | |||||||
4912002 | Transportation service by petrol tank wagon | Including transportation services by tank wagons carrying petroleum such as crude oil, natural gas, gas products, etc. | ||||||
4912003 | Carriage services of liquefied petroleum gas and other liquids | |||||||
4912004 | Container transport service | |||||||
4912005 | Mail and parcel transport services, parcels | |||||||
4912006 | Transport services for dry goods, bulk cargo | |||||||
4912009 | Other freight services | Includes other freight services not classified above. | ||||||
493 | Other road transport services | |||||||
4931 | Inland and suburban road passenger transport services (except for transport by bus) | |||||||
49311 | 493110 | 4931100 | Passenger transport service by underground or elevated railway system | |||||
49312 | 493120 | Taxi service for passengers | ||||||
4931201 | Passenger transport service by traditional taxi | |||||||
4931202 | Passenger transport service by technology taxi. | |||||||
4931203 | Car rental service with driver | |||||||
49313 | 493130 | 4931300 | Passenger transport services by motorbikes, motorbikes and other motor vehicles | |||||
49319 | 493190 | 4931900 | Other road passenger transport services in the inner city and suburbs (except for buses) | Includes passenger transport services by bicycle, cyclo and other rudimentary vehicles such as horse-drawn carriages and rickshaws. | ||||
4932 | Other road passenger transport services | |||||||
49321 | Passenger transport service by bus within the province, intercity | |||||||
493211 | 4932110 | Passenger transport service by intra-provincial coach | ||||||
493212 | 4932120 | Passenger transport service by intercity bus | ||||||
493213 | 4932130 | Car rental service with driver | ||||||
49329 | Other road passenger transport services n.e.c | |||||||
493291 | 4932910 | Other road passenger transport services n.e.c | Including other road passenger transport services not classified elsewhere such as: service of funicular railway, aerial cableway, etc. | |||||
493292 | 4932920 | Other uncategorized car rental services with driver | Including other passenger car rental services not elsewhere classified with drivers such as: car rental services to carry passengers for sightseeing, tourism or other purposes... | |||||
4933 | Transporting goods by road | |||||||
49331 | Cargo transportation service by specialized car | |||||||
493311 | Cargo transportation service by specialized car | |||||||
4933111 | Services of transporting goods by refrigerated vehicles | |||||||
4933112 | Transport services of crude oil products by tank trucks (tank trucks) or semi-trailers | |||||||
4933113 | Services of transporting liquids and gases by tank trucks (tank trucks) or semi-trailers | |||||||
4933114 | Service of transporting goods by container truck | |||||||
4933115 | Dry cargo transportation service | |||||||
4933116 | Live animal transport service | |||||||
4933117 | Services of transporting goods by other specialized vehicles (trailers, tafooc...) | |||||||
4933118 | Mail and parcel transport services, parcels | |||||||
4933119 | Other cargo transportation services not classified elsewhere | Includes other freight transport services not classified above. | ||||||
493312 | 4933120 | Dedicated car rental service with driver | ||||||
49332 | 493320 | Cargo transportation services by other cars (except for specialized cars) | ||||||
4933201 | Cargo transportation services by other cars (except for specialized cars) | Including transportation of goods by other type of car (except for specialized cars) such as: transportation of scrap, waste and garbage not accompanied by the collection or dumping of scrap, waste and garbage. . | ||||||
4933202 | Car rental service for transporting other goods with driver | Including car rental services for transporting other goods with a driver such as: transporting household furniture, office equipment, etc. | ||||||
49333 | 493330 | 4933300 | Services of transporting goods by other motor vehicles | |||||
49334 | 493340 | 4933400 | Cargo transportation service by rudimentary vehicle | |||||
49339 | 493390 | 4933900 | Services of transporting goods by other road means | |||||
50 | Water transport service | |||||||
501 | Coastal and ocean freight services | |||||||
5011 | Coastal and oceanic passenger transport services | |||||||
50111 | Coastal passenger transport service | |||||||
501111 | Coastal passenger transport service | |||||||
5011111 | Ferry coastal passenger transport service | |||||||
5011112 | Coastal passenger transport service by ship | |||||||
5011119 | Other coastal passenger transport services | |||||||
501112 | 5011120 | Boat rental service for coastal passenger transport with operator | ||||||
50112 | Ocean passenger transport service | |||||||
501121 | Ocean passenger transport service | |||||||
5011211 | Ocean passenger transport service by ship | |||||||
5011219 | Other oceanic passenger transport services | |||||||
501122 | 5011220 | Chartering service for ocean passenger transport with operator | ||||||
5012 | Sea and coastal freight services | |||||||
50121 | Coastal freight services | |||||||
501211 | Coastal freight services | |||||||
5012111 | Frozen cargo transportation service by refrigerated ship | |||||||
5012112 | Transport services of crude oil and refined petroleum by tanker | |||||||
5012113 | Service of transporting other liquids or gases by tanker | |||||||
5012114 | Services of transporting containers by container ships | |||||||
5012115 | Dry cargo transportation service | |||||||
5012119 | Other freight services | |||||||
501212 | Cargo ship rental service with operator; push-pull service | |||||||
5012121 | Cargo ship rental service with operator | |||||||
5012122 | Push-pull service | Includes push-towing services such as: towing services on inland waterways by vessels, including towing services for oil rigs, floating cranes, dredgers, buoys and unfinished hulls and ships on a toll or contract basis for towage services that are damaged inland waterways are also classified here. | ||||||
50122 | Ocean freight services | |||||||
501221 | Ocean freight services | |||||||
5012211 | Frozen cargo transportation service by refrigerated ship | |||||||
5012212 | Transport services of crude oil and refined petroleum by tanker | |||||||
5012213 | Service of transporting other liquids or gases by tanker | |||||||
5012214 | Container transport services by container ships | |||||||
5012215 | Dry cargo transportation service | |||||||
5012219 | Other freight services | |||||||
501222 | Cargo ship rental service with operator; push-pull service | |||||||
5012221 | Cargo ship rental service with operator | |||||||
5012222 | Push-pull service | Includes push-towing services such as: towing services on the high seas by towing ships, including services to towing oil rigs, floating cranes, dredgers, buoys and unfinished hulls and ships on fee basis or contract for towage services for inland waterway vessels that are involved in accidents are also classified here. | ||||||
502 | Inland waterway transport service | |||||||
5021 | Inland waterway passenger transport service | |||||||
50211 | Inland waterway passenger transport services by motor vehicles | |||||||
502111 | Passenger transport service by motor vehicle | |||||||
5021111 | Passenger transport service by ship | |||||||
5021112 | Ferry passenger transport service | |||||||
5021113 | Passenger transportation service for outings and sightseeing | |||||||
5021119 | Passenger transport services by other motor vehicles | |||||||
502112 | 5021120 | Motor vehicle rental service with driver | ||||||
50212 | Inland waterway passenger transport service by rudimentary means | |||||||
502121 | Passenger transport service by rudimentary means | |||||||
5021211 | Passenger transport service by boat | |||||||
5021212 | Passenger transportation service by boat | |||||||
5021213 | Passenger transportation service for outings and sightseeing | |||||||
5021219 | Passenger transport services by other rudimentary means | |||||||
502122 | 5021220 | Service of renting rudimentary means of transport with a driver | ||||||
5022 | Inland waterway freight services | |||||||
50221 | Inland waterway freight transport services by motor vehicles | |||||||
502211 | Inland waterway freight transport services by motor vehicles | |||||||
5022111 | Frozen cargo transportation service by refrigerated ship | |||||||
5022112 | Transport services of crude oil and refined petroleum by tanker | |||||||
5022113 | Service of transporting other liquids or gases by tanker | |||||||
5022114 | Container transport services by container ships | |||||||
5022115 | Dry cargo transportation service | |||||||
5022119 | Other freight services | |||||||
502212 | Cargo ship rental service with operator; push-pull service | |||||||
5022121 | Cargo ship rental service with operator | |||||||
5022122 | Push-pull service | |||||||
50222 | Inland waterway freight services by rudimentary means | |||||||
502221 | 5022210 | Inland waterway freight services by rudimentary means | ||||||
502222 | Services of renting rudimentary means of transporting goods with a driver; push-pull service | |||||||
5022221 | Cargo ship rental service with operator | |||||||
5022222 | Push-pull service | |||||||
51 | Air freight service | |||||||
511 | 5110 | Air passenger transport service | ||||||
51101 | Air passenger transportation services according to fixed routes and schedules | |||||||
511011 | 5110110 | Domestic air passenger transport services according to fixed routes and schedules | ||||||
511012 | 5110120 | International air passenger transport services according to fixed routes and schedules | ||||||
51109 | Other air passenger transport services | |||||||
511091 | 5110910 | Domestic air passenger transport services not according to fixed routes and schedules, except for sightseeing purposes | ||||||
511092 | 5110920 | International air passenger transport services not according to routes and schedules | ||||||
511093 | 5110930 | Car rental service for passenger transport without a driver | ||||||
512 | 5120 | Air freight services | ||||||
51201 | Air freight services by route and fixed schedule | |||||||
512011 | 5120110 | Mail and parcel delivery service | ||||||
512012 | 5120120 | Other scheduled freight services | ||||||
512013 | 5120130 | Other unscheduled freight services | ||||||
51209 | 512090 | 5120900 | Other air freight services | |||||
I | STAYING AND FOOD SERVICES | |||||||
55 | Lodging | |||||||
551 | 5510 | Short-stay services | ||||||
55101 | 551010 | 5510100 | Hotel service | Including hotel services such as: providing accommodation facilities that are hotels from 1 to 5 stars, with a size of 15 bedrooms or more with necessary equipment, facilities and services for tourists. , including: hotels built into blocks, floating hotels, commercial hotels, resort hotels, with daily housekeeping service, may be accompanied by other services such as dining, parking car, laundry service, swimming pool, gym, entertainment service, meeting room and meeting room equipment. | ||||
55102 | 551020 | 5510200 | Villa or apartment service for short-stay service | Including villa services or short-stay services such as: – Tourist villa with garden, facilities, equipment, facilities and services necessary for tourists; – Apartment for tourists staying short-term is equipped with furniture, equipped with kitchen and cooking utensils… for guests to self-catering during their stay. | ||||
55103 | 551030 | 5510300 | Guest house services, motels providing short-stay services | Including guest house services, short-stay motels such as guest houses, motels with necessary equipment, facilities and services for tourists but not eligible for star rating. There is a daily housekeeping service, other services such as dining, parking, laundry service, etc. | ||||
55104 | 551040 | 5510400 | Services of motels, motel rooms and similar short-stay accommodation facilities | This group includes inn services, motel rooms and accommodation facilities similar to motel services, inn rooms are homestays with rooms for tenants with minimum necessary equipment and amenities for guests. | ||||
559 | 5590 | Other accommodation services | ||||||
55901 | 559010 | Student dormitory service | ||||||
5590101 | Accommodation services, rooms for students, resident students and dormitories | Including accommodation services, accommodation for students, resident students and dormitories such as: providing long-term accommodation facilities (dormitory) for students, students of high schools and high schools , college or university, carried out by separate operating units. | ||||||
5590102 | Accommodation service, accommodation for workers in dormitory or tent areas | |||||||
55902 | 559020 | 5590200 | Accommodation service on mobile vehicles, tents, camps for temporary rest | Including accommodation services on mobile vehicles, tents, camps used for temporary breaks, such as the service of providing short-term accommodation facilities, which are means of accommodation made of canvas and tarpaulin used for tourists in the campsite. , outdoor travel. | ||||
55909 | 559090 | 5590900 | Other accommodation services n.e.c | Includes other accommodation services not elsewhere classified, such as the provision of short-term or long-term accommodation facilities to tenants not classified above. | ||||
56 | Food Service | |||||||
561 | 5610 | Restaurant services and mobile catering services | ||||||
56101 | 561010 | 5610100 | Restaurant services, eateries, food products (except for restaurants belonging to fast food chains) | Including services in restaurants, bars, and food stalls. Customers are served or customers can choose from ready-to-eat dishes, can eat on the spot or buy food to take away. | ||||
56102 | 561020 | 5610200 | Fast food chain restaurant | |||||
56109 | 561090 | 5610900 | Other mobile catering services | Including other mobile catering services such as: - Buffet; – Fast food restaurant; – Stores selling take-out food; – Ice cream truck; – Mobile food vending vehicles; – Food and drink on the street, in the market; | ||||
– Restaurant and bar services on ships, boats and means of transport if this activity is not performed by the transport unit but by another unit. | ||||||||
562 | Irregular contract catering and other catering services | |||||||
5621 | 56210 | 562100 | 5621000 | Catering services under occasional contracts with customers | Including food preparation and delivery services on a contract basis with customers, at government agencies, commercial agencies... and for special events (weddings, parties, ...) | |||
5629 | 56290 | 562900 | 5629000 | Other food service | Includes other catering services such as: – Catering services under contract with customers, in a specific time period; – Other food and related beverage preparation services provided by snack bars, unseated fast food outlets, takeout facilities, etc.; – Food delivery service that is prepared in-house by vending machines; | |||
563 | 5630 | Services for drinks | ||||||
56301 | 563010 | 5630100 | Service in pub, beer, spinning bar | |||||
56302 | 563020 | 5630200 | Service in the cafe, refreshments | |||||
56309 | 563090 | 5630900 | Other beverage service | Including other beverage service services such as: Services of shops that process and serve customers on the spot drinks such as: coffee, smoothies, sugarcane juice, fruit juice, tea shops of all kinds,...; service of drink peddlers,.. | ||||
J | INFORMATION AND COMMUNICATION | |||||||
| 58 | Publishing products | ||||||
| 581 | Books, periodicals and other publications | ||||||
| 5811 | Book Publishing | ||||||
| 58112 | Other published books | ||||||
| 581121 | Print book | ||||||
| 5811211 | Published textbooks | ||||||
| 5811212 | Specialized books, technical books and published research books | ||||||
| 5811213 | Children's story books published | ||||||
| 5811214 | Published dictionaries and encyclopedias | ||||||
| 5811215 | Atlas and books with other maps published | ||||||
| 5811219 | Other printed books, information books, leaflets and similar books published | ||||||
| 581122 | 5811220 | Books in the form of tapes, floppy disks and other published media | Includes books published in the form of tapes, floppy disks and other media such as operating systems, business and other applications; computer game program; | ||||
| 581123 | 5811230 | Advertisement in other books | |||||
| 581124 | 5811240 | Other book publishing agency services | |||||
| 581125 | 5811250 | Other book publishing copyright services | |||||
| 5812 | Directory and publication address | ||||||
| 58121 | Directory of publications and online addresses | ||||||
| 581211 | 5812110 | Directory of publications and online addresses | |||||
| 581212 | 5812120 | Copyright service using directory listings and online publishing addresses | |||||
| 58122 | Directory of directions and address for publication | ||||||
| 581221 | 5812210 | Directory of directions and address for publication | |||||
| 581222 | 5812220 | Copyright service using directory listings and publishing addresses | |||||
| 5813 | Newspapers, magazines and periodicals published | ||||||
| 58132 | Newspapers, magazines and other periodicals published | ||||||
| 581321 | 5813210 | Other Newspapers | |||||
| 581322 | 5813220 | Advertise in other newspapers | |||||
| 581323 | Magazines and other periodicals | ||||||
| 5813231 | Magazines and other periodicals | ||||||
| 5813232 | Advertisement in magazines and other periodicals | ||||||
| 581324 | 5813240 | Licensing services for magazines and other periodicals | |||||
| 5819 | Other Publications | ||||||
| 58192 | Other Publications | ||||||
| 581921 | Other printed publications | ||||||
| 5819211 | Postcards, greeting cards and the like | ||||||
| 5819212 | Picture | ||||||
| 5819213 | Train tickets, schedules | ||||||
| 5819214 | Unused postage stamps, customs stamps or similar stamps; stamp paper; check form; Silver paper; stock certificates, shares and similarly titled documents | ||||||
| 5819215 | Commercial brochures, catalogs and similar materials | ||||||
| 5819219 | Other printed publications n.e.c | ||||||
| 581922 | 5819220 | Other Publication Licensing Service | |||||
| 59 | Film services, television program production, sound recording and music publishing | ||||||
| 591 | Film services and TV program production | ||||||
| 5911 | Movie, video and TV show production services | ||||||
| 59111 | Movie | ||||||
| 591111 | Movie program production service | ||||||
| 5911111 | Movie production services | ||||||
| 5911112 | Movie promotion and advertising services | ||||||
| 591112 | Movie products | ||||||
| 5911121 | Original movie | ||||||
| 5911122 | Cinematography | ||||||
| 5911123 | Movies recorded on tapes and other physical media | ||||||
| 5911124 | Movies and other online downloads | ||||||
| 591113 | 5911130 | Service of selling advertising space and time on movies | |||||
| 59112 | Movie videos | ||||||
| 591121 | Video production services | ||||||
| 5911211 | Video production services | ||||||
| 5911212 | Promotion and advertising services for video films | ||||||
| 591122 | Video film products | ||||||
| 5911221 | Original movie video | ||||||
| 5911222 | Video effects | ||||||
| 5911223 | Video movies recorded on tapes and other physical media | ||||||
| 5911224 | Other online download video movies | ||||||
| 591123 | 5911230 | Service of selling advertising space and time on video films | |||||
| 59113 | TV show | ||||||
| 591131 | TV program production services | ||||||
| 5911311 | TV program production services | ||||||
| 5911312 | TV program promotion and advertising services | ||||||
| 591132 | TV program products | ||||||
| 5911321 | Original TV show | ||||||
| 5911322 | TV show techniques | ||||||
| 5911323 | Television programs recorded on tape and other physical media | ||||||
| 5911324 | Other downloadable TV shows | ||||||
| 591133 | 5911330 | Service of selling advertising space and time on TV programs | |||||
| 5912 | 59120 | Post-production service | |||||
| 591201 | 5912010 | Audiovisual editing service | |||||
| 591202 | 5912020 | Original movie transmission and duplication service | |||||
| 591203 | 5912030 | Color correction and data recovery services | |||||
| 591204 | 5912040 | Audiovisual effects service | |||||
| 591205 | 5912050 | Cartoon service | |||||
| 591206 | 5912060 | Service of commentary, movie titles and subtitles for movies | |||||
| 591207 | 5912070 | Sound design and editing services | |||||
| 591209 | 5912090 | Film, video and other TV show post-production services | |||||
| 5913 | 59130 | 591300 | Movie, video and TV show distribution service | ||||
| 5913001 | Copyright licensing and hosting services | ||||||
| 5913002 | Release Service | ||||||
| 5914 | Movie screening service | ||||||
| 59141 | 591410 | Fixed movie screening service | |||||
| 5914101 | Fixed movie screening service | ||||||
| 5914102 | Fixed video projection service | ||||||
| 59142 | 591420 | Mobile movie screening service | |||||
| 5914201 | Mobile movie screening service | ||||||
| 5914202 | Mobile video screening service | ||||||
| 592 | 5920 | 59200 | Music recording and publishing services | ||||
| 592001 | Sound recording and recording services; original recording | ||||||
| 5920011 | Recording Service | ||||||
| 5920012 | On-site recording service | ||||||
| 5920013 | Original recording | ||||||
| 592002 | Published music | ||||||
| 5920021 | Music printed into books | ||||||
| 5920022 | Electronic music | ||||||
| 5920023 | Musical tapes or other physical media | ||||||
| 5920024 | Other music tapes | ||||||
| 5920025 | Music downloads from the internet | ||||||
| 592003 | Copyright license service using original music | ||||||
| 5920031 | Copyright license service using original music | ||||||
| 5920032 | Music distribution service | ||||||
N | ADMINISTRATIVE SERVICES AND SUPPORT | |||||||
| 79 | Services of travel agencies, tour operators and support services, related to tour promotion and organization | ||||||
| 791 | Services of travel agents and tour operators | ||||||
| 7911 | 79110 | Service of travel agency | |||||
| 791101 | Travel agency services in booking transport tickets | ||||||
| 7911011 | Flight booking service | Including: - Air ticket booking service for: + Domestic flights + International flight routes | |||||
| 7911012 | Train ticket booking service | Reservation service for train tickets | |||||
| 7911013 | Bus ticketing service | Booking service for bus transportation | |||||
| 7911014 | Car rental service | Reservation service for car rental | |||||
| 7911019 | Other booking service | Includes pre-booking services for other services not elsewhere classified: – Pre-booking service for ferry transportation – Short-haul flight booking service – Other transportation booking services not elsewhere classified | |||||
| 791102 | Travel agency services in booking accommodation, trips and tour packages | ||||||
| 7911021 | Accommodation booking service | Including: – Accommodation booking service for: + Domestic route + International route – Direct payment service to the owner of real estate such as house or apartment | |||||
| 7911022 | Trip booking service | Ticketing service for the trip: – A day or less a day – More than one day | |||||
| 7911023 | All-inclusive ticketing service | Including: – Domestic package ticketing service – International package booking service | |||||
| 7912 | 79120 | 791200 | Tour operator service | ||||
| 7912001 | Tour operator service for arranging and assembling tour groups | Including: – Service of arranging, gathering, and marketing tour packages: + Prepare package tour, domestic and international + Package tour packages for groups, domestic and international | |||||
| This package typically includes: purchase and resale of passenger and baggage transportation, accommodation, food and sightseeing. The results of a package tour can be sold privately or to wholesalers in travel agencies or other tour operator services. | |||||||
| 7912002 | Tour management service | Travel's own account management service | |||||
| 799 | 7990 | 79900 | Reservation services and support services related to tour promotion and organization | ||||
| 799001 | Tourism promotion services and visitor information | ||||||
| 7990011 | Tourism promotion service | Including tourism promotion services across countries, regions and communities | |||||
| 7990012 | Visitor Information Service | Includes the service of providing information to visitors or potential customers about the destination through a brochure | |||||
| 799002 | 7990020 | Tour guide service | Including: – Tour guide services by tour guide agencies Exclude: – Interpreting services, under class 7490914 – Fishing, hunting and mountaineering guide services, under class 9319093 | ||||
| 799009 | Other pre-order services n.e.c | ||||||
| 7990091 | Time sharing service | Includes reservation/exchange service (usually location based) for time sharing | |||||
| 7990092 | Conference, press conference and exhibition center reservation service | ||||||
| 7990099 | Ticket booking services for events, entertainment and other reservation services n.e.c | Includes reservation service for events such as theatrical performances, concerts or sports | |||||
R | ARTS SERVICES ART, PLAY AND ENTERTAINMENT | |||||||
| 90 | 900 | 9000 | 90000 | Creative, art and entertainment services | |||
| 900001 | 9000010 | Performing arts services | Including: – Services of actors, readers, singers, composers, dancers, acrobats, broadcasters/TV presenters, speakers, speakers, artists Circus performers and other performers - Independent modeling service. | ||||
| 900002 | Performing arts support service | ||||||
| 9000021 | Performing arts event production and performance services | Includes production and demonstration services for: + Theater, musicals, ballet, musical comedy, concert performance. + puppet show + Circus performance. | |||||
| 9000022 | Performing arts event organization and advertising service | Includes organization and promotion services for: + Theater, musicals, ballet, musical comedy, concert performance. + puppet show + Circus performance. | |||||
| 9000029 | Other support services for the performing arts | Including: – Service of management of rights to works of art, literature, music, excluding works of cinematography and audiovisual works. | |||||
| – Performing arts support services on stage design, costume design, lighting design. – Other supporting services for the performing arts, not elsewhere classified (backstage curtain and stage decorations, sound and light equipment for performing arts) art). To exclude, to expel: – Motion picture copyright management services, under code 59130. | |||||||
| 900003 | Artistic creation | ||||||
| 9000031 | Services provided by authors, composers, sculptors and other artists, excluding performing artists | Including: – Services of individual artists such as composers, sculptors, painters, caricaturists, engravers, etc. – Services of individual writers on all subjects, Including: both fiction and technical writing. - Services of independent journalists. - Service of art works. To exclude, to expel: – Restoration services of organs and other classical musical instruments, under code 33190 – Motion picture and video film production services, under class 59111 and 59112 - Furniture restoration services (excluding museum restoration), under class 95240. | |||||
| 9000032 | Original artwork by authors, composers, and other artists excluding performers, painters, graphic artists, and sculptors | ||||||
| 9000033 | Original artwork by painters, graphic artists and sculptors | Including: – Paintings, drawings and pastels, original carvings, prints and prints, original sculptures and statues, in any medium. To exclude, to expel: – Production of statues, not original art | |||||
| 900004 | 9000040 | Services of the art activity establishment | Including: – Operation services of concert halls, theatres, opera houses, music rooms, Including: the service of tickets for performances. – Operational services of multi-purpose centers and similar facilities with cultural predominance. To exclude, to expel: – Cinema services, under code 59141 – Ticket agency services, under code 79110 – Operational services of museums, under code 91020 – Operational services of stadiums and arenas for various purposes, under code 93110 | ||||
| 91 | Services of libraries, archives, museums and other cultural activities | ||||||
| 910 | Services of libraries, archives, museums and other cultural activities | ||||||
| 9101 | 91010 | Services of libraries and archives | |||||
| 910101 | 9101010 | Library Services | Including: – Services of collection, bibliography, conservation and recovery of books and the like. – Book and record disc rental service – Library service providing photos and movies To exclude, to expel: – Videotape and DVDs rental services, under code 77220 – Book rental service, under code 77290. | ||||
| 910102 | 9101020 | Hosting Service | |||||
| 9102 | 91020 | Conservation services, museums | |||||
| 910201 | 9102010 | Museum Service | Including: – Service of displaying collections of all fields (art, science and technology, history) – Service of management and preservation of collections – Organize traveling exhibitions about the collection To exclude, to expel: – Display and sale services provided by commercial art galleries, under code 400840 – Restoration services of works of art and museum collectibles, under code 9000031 – Library and archival services, under code 91010 – Services of monuments and historical buildings, under code 9102030 – Botanical zoo services, under code 9103010 | ||||
| 910202 | 9102020 | Museum Collection | Includes collections and objects of historical, ethnological, zoological, botanic, mineralogical, anatomical or coinage collections | ||||
| 910203 | 9102030 | Services of monuments and historic buildings and similar visitor areas | Including: – Service of operation, access and visit of historical monuments and works and monuments – Services for the preservation of historical and monumental monuments and works and monuments Exclusion: – Services for restoration and upgrading of historical monuments and buildings, under code F. | ||||
| 9103 | 91030 | Services of botanical gardens, zoos and nature reserves | |||||
| 910301 | 9103010 | Services of botanical gardens, zoos | Including: – Service of operating, accessing and visiting zoos and botanical gardens – Services of conservation and maintenance of zoos and botanical gardens Exclude: – Nature conservation services, under code 9103020 | ||||
| 910302 | 9103020 | Services of nature reserves, Including: wildlife conservation services | Including: – Service of operation, access and visit to national parks, natural gardens and protected areas – Monitoring services for national parks, natural gardens and protected areas – Conservation and preservation services for national parks, natural gardens and protected areas To exclude, to expel: – Operation services of hunting and recreational fishing areas, under code 93190 | ||||
| 931 | Sports service | ||||||
| 9311 | 93110 | 931100 | 9311000 | Services of sports facilities | Including: – Services of facilities that organize indoor or outdoor sporting events, such as stadiums, arenas, swimming pools, tennis courts, golf courses, skating rinks, etc. – The operation of auto racing, dog racing and horse racing – Organization and operation services of professional and amateur sports events indoors or outdoors by organizers owning their own facilities. To exclude, to expel: – Ski lift operation services, under code 49329 – Rental of recreational and sports equipment, under code 77210 – Services of fitness facilities, under code 9319010 – Park and beach services, under code 9329011 | ||
| 9312 | 93120 | 931200 | 9312000 | Services of sports clubs | Including: – Organization and management of sports events provided by sports clubs, for example football clubs, swimming clubs, bowling clubs, golf clubs, clubs boxing club, winter sports club, chess club, etc. To exclude, to expel: – Services of teaching sports by teachers and personal trainers, under code 85510 – Sports facilities operation services, under code 9311000 – Organization and operation services of professional or amateur sports events indoors or outdoors by sports clubs with their own facilities, under code 9311000. | ||
| 9319 | 93190 | Other sports services | |||||
| 931901 | 9319010 | Services of fitness facilities | Includes services performed by clubs and fitness and fitness facilities. To exclude, to expel: Sports instruction services by personal trainers and teachers, under code 85510. | ||||
| 931909 | Other sports services | ||||||
| 9319091 | Services promoting sports events and recreational sports | Includes services provided by manufacturers or sponsors of sporting events, with or without facilities. To exclude, to expel: Organization and operation of indoor or outdoor professional or amateur sporting events by sports clubs with or without their own premises, under codes 9311000 and 9312000 | |||||
| 9319092 | Sports services | Includes services provided by athletes and sports participants based on their own accounts. | |||||
| 9319093 | Support services related to sports and entertainment | Including: – Services of sports federations and coordinating bodies – Services of sports referees and timekeepers – Operation services of sport hunting and fishing grounds – Hunting guide service – Fishing guide service – Mountaineering guide service – Services of racing stables, racing dog houses, garages – Services related to training animals for sport and recreation To exclude, to expel: – Sports equipment rental services, under code 77210 – Services related to guard dog training, under code 80100 – Services of sports schools and competition schools, Including: services provided by instructors, teachers, coaches, under code 85510 | |||||
| 9319099 | Other sports and entertainment services | ||||||
| 932 | Other entertainment services | ||||||
| 9321 | 93210 | 932100 | 9321000 | Services of amusement parks and theme parks | Including: – Services of amusement parks – Services of fun fairs – Troop game service – Railroad game service | ||
| 9329 | 93290 | Other entertainment services | |||||
| 932901 | Other entertainment services n.e.c | ||||||
| 9329011 | Amusement park and beach services | Including: – Beach and amusement park services (without accommodation facilities), Including: the provision of facilities such as bathrooms, lockers, seats. To exclude, to expel: – Operational services of campsites, recreational campsites, camping sites for fishing and hunting, camping sites, under code 55902. | |||||
| 9329012 | Services of dance floors, karaoke rooms | Including: – Services of ballrooms, dance halls, karaoke rooms and other entertainment facilities | |||||
| 9329019 | Other entertainment services that have not been classified elsewhere | Including: – Operation service of ski hills – Operational services of recreational transport facilities, e.g. cruises To exclude, to expel: – Operation services of funiculars, ski lifts and aerial cables, under code 49329. – Activities of serving drinks to dance floors, under code 56301. – Operational services of sports and recreational facilities, under code 9311000. | |||||
| 932909 | Other entertainment services n.e.c | ||||||
| 9329091 | Fireworks service and sound and light show | ||||||
| 9329099 | Other entertainment services that have not been classified elsewhere | This group includes: – Other entertainment services such as bullfighting, motorcycle show. To exclude, to expel: – Circus and troupe services, under code 9000010 |
Note: This Appendix to the List of goods and services subject to value-added tax reduction is part of the Appendix on the list and contents of the Vietnamese product industry system issued together with Decision No. 43/2018/QD. - TTg dated November 01, 11 of the Prime Minister on promulgating the system of Vietnamese product industries
APPENDIX II
(Attached to the Decree No. XNXX / 92 / ND-CP dated 2021 month 27X year 10 of the Government)
TT | Form name |
Appendix | Corporate income tax is reduced according to Resolution No. 406/NQ-UBTVQH15 |
Form No. 01-1/DS-MTHK | List of business households and individuals eligible for tax exemption according to Resolution No. 406/NQ-UBTVQH15 |
Form No. 01/MTHK | Decision on tax exemption payable for business households and individuals doing business in…. (name of area)… according to Resolution No. 406/NQ-UBTVQH15 |
Form No. 01/TBSMT-CNKD | Notice of tax exemption under Resolution No. 406/NQ-UBTVQH15 |
Form No. 01-1/PL-CNKD | Determination of exempted tax amounts according to Resolution No. 406/NQ-UBTVQH15 |
Appendix | Value-added tax reduction according to Resolution No. 406/NQ-UBTVQH15 |
Form No. 01/MTCN | Dispatch on request for exemption of late payment interest |
Form No. 02/MTCN | Notice of disapproval of late payment fee exemption |
Form No. 03/MTCN | Decision on exemption of late payment interest for… (name of taxpayer)… |
