Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method

CIRCULARS

Amendments and supplements to a number of articles of Circular No. 156/2013/TT-BTC Dated 06/11/2013, CURRENCY NO.111/2013/TT-BTC Dated August 15, 8, CURRENCY 2013/219/ TT-BTC DATE 2013/31/12, CURRENCY 2013/08/TT-BTC DATE 2013/10/01, CURRENCY 2013/85/TT-BTC DATE June 2011, 17, CURRENCY 6/2011 /TT-BTC DATE 39/2014/31 AND CURRENCY 3/2014/TT-BTC DATE 78/2014/18 OF THE MINISTRY OF FINANCE TO REFORM AND Simplify TAX ADMINISTRATIVE PROCE

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11 and the Law amending and supplementing a number of articles of the Law on Tax Administration No. 2006/21/QH2012 dated November 13, 20;

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 03, 6 and the Law amending and supplementing a number of articles of the Law on Value-Added Tax No. 2008/31/QH2013 dated June 13, 19;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 7 detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration ;

Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 12 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax;

Pursuant to Decree No. 51/2010/ND-CP dated May 14, 5 providing for invoices for sale of goods and provision of services and Decree No. 2010/04/ND-CP dated January 2014, 17 amending , supplementing Decree No. 01/2014/ND-CP dated May 51, 2010;

Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 12 detailing and guiding the implementation of the Law on Corporate Income Tax;

Pursuant to the Decree No. 215 / 2013 / ND-CP dated 23 / 12 / 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

To reform and simplify tax administrative procedures, the Minister of Finance guides the amendment and supplementation of a number of contents as follows:

Article 1. Amending and supplementing Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration; The Law amending and supplementing a number of articles of the Law on Tax Administration and the Government's Decree No. 2013/83/ND-CP dated July 2013, 22 is as follows:

1. To promulgate together with this Circular the following forms:

a) The form of VAT declaration form for taxpayers who declare VAT by the deduction method (form No. 01/GTGT) replaces the form of VAT declaration form for taxpayers who declare VAT by the deduction method (form No. 01). /GTGT) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

b) The form of list of invoices and documents of sold goods and services (form No. 01-1/GTGT) replaces the form of a list of invoices and documents of sold goods and services (form No. 01-1) /GTGT) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

c) The form of list of invoices and documents of purchased goods and services (form No. 01-2/GTGT) replaces the form of a list of invoices and documents of purchased goods and services (form No. 01-2) /GTGT) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

d) The VAT declaration form for taxpayers buying, selling, processing gold, silver, and gems (form No. 03/GTGT) is an alternative to the VAT declaration form for taxpayers buying, selling, processing gold, silver, and gems. (form No. 03/GTGT) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

NS) The form of list of invoices and documents for sold goods and services (form No. 04-1/GTGT) replaces the form of a list of invoices and documents for sold goods and services (form No. 04-1/GTGT) ) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

e) The form of Notice of payment of house and land registration fee (form No. 01-1/LPTB) replaces the form of Notice of payment of registration fee of house and land (form No. 01-1/LPTB) issued together with Circular No. 156 /2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

g) Personal income tax return form for individuals earning income from real estate transfer; income from inheritance and gift as real estate (form No. 11/KK-TNCN) to replace the personal income tax return form for individuals earning income from real estate transfer; income from inheritance and gifts being real estate (form No. 11/KK-TNCN) issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

2. Point b, Clause 3, Article 11 of Circular No. 156/2013/TT-BTC is amended as follows:

“b) Monthly and quarterly VAT declaration dossiers applying the tax credit method:

- A value-added tax declaration, made according to form No. 01/GTGT ​​issued together with this Circular;

- A list of invoices and documents for sold goods and services, made according to form No. 01-1/GTGT ​​issued together with this Circular;

- A list of invoices and vouchers for purchased goods and services, made according to form No. 01-2/GTGT ​​issued together with this Circular;

- A list of paid value-added tax amounts of revenue from construction, installation, current sales, and real estate transfer outside the province, made according to form No. 01-5/GTGT ​​attached to this Circular.

- Table of distribution of VAT for the locality where the head office is located and for the localities where the affiliated production facilities do not carry out accounting (if any) according to form No. 01-6/GTGT ​​attached to this Circular. this".

3. To amend and supplement Points a, d, dd and e, Clause 8, Article 11 of Circular No. 156/2013/TT-BTC as follows:

a) Point a, Clause 8, Article 11 is amended as follows:

“a) Declare value added tax for agency activities

- Taxpayers who are agents selling goods or services or purchasing agents in the form of selling or buying at the right prices and enjoying commissions are not required to declare value-added tax on goods and services sold by agents. ; goods purchased by agents but must declare value added tax on the revenue from commissions that agents are entitled to.

- For other forms of agency, taxpayers must declare value-added tax on goods and services sold by agents; goods purchased by agents and agents' remuneration."

b) Points d, dd and e, Clause 8, Article 11 are amended as follows:

“d) Taxpayers providing financial leasing services are not required to submit Value Added Tax Returns for financial leasing services. Taxpayers must submit tax returns for assets to other entities for financial leasing.

dd) Tax declaration for taxpayers having entrusted import and export activities:

Taxpayers who receive entrustment import and export of goods are not required to declare value added tax for entrusted import and export goods (in case the entrustment contract does not contain entrustment content on the performance of the entrusted import and export obligations). VAT on behalf of the trustee) but must declare value added tax on the remuneration the trust is entitled to.

e) The making of lists of goods and services purchased and sold together with tax declarations and sent to tax authorities in some cases shall be done as follows:

- For goods and services retailed directly to consumers such as: electricity, water, gasoline, oil, postal services, telecommunications, hotel services, catering, passenger transport, purchasing, selling gold, silver, gems, selling goods and services that are not subject to VAT, and retailing other consumer goods and services, they are allowed to declare the total retail sales, not having to declare each commodity. single.

- For goods and services purchased at retail, a general list is made according to each group of goods and services with the same tax rate, not having to list details according to each invoice.

- For a banking establishment that has affiliated units in the same locality, the affiliated units must make a list of goods and services purchased and sold for storage at the main establishment. When compiling a list of goods and services purchased and sold, the main establishment only summarizes according to the aggregated number on the list of dependent units.

c) The content in Clause 12, Article 11 of Circular No. 156/2013/TT-BTC is annulled.

4. Amending and supplementing Article 16 of Circular No. 156/2013/TT-BTC as follows:

a) To amend and supplement Point b.2.1, Clause 2, Article 16 as follows:

“b.2) Dossier of settlement declaration

b.2.1) Individuals earning incomes from salaries or wages; income from insurance agents; income from lottery agents; Incomes from multi-level sales shall declare tax finalization directly to the tax authorities using the following form:

– Tax finalization declaration form No. 09/KK-TNCN attached to this Circular.

– Appendix form No. 09-1/PL-TNCN issued together with this Circular.

– Appendix form No. 09-3/PL-TNCN issued together with this Circular if there is registration for deduction of family circumstances for dependents.

– Appendix form No. 09-4/PL-TNCN issued together with this Circular.

– Photocopies of documents proving the tax amount already withheld, temporarily paid in the year, tax paid abroad (if any). The individual undertakes to be responsible for the accuracy of the information on that snapshot. In case the income paying organization fails to issue tax withholding documents to individuals because the income paying organization has ceased to operate, the tax authority shall base on the tax branch's database to consider and process the final settlement dossier. tax for individuals without required tax withholding documents.

If, according to foreign laws, foreign tax authorities do not issue a certificate of tax payment, the taxpayer may submit a copy of the certificate of tax withholding (clearly stating that the tax has been paid according to the declaration). income tax)) issued by the income payer or a scanned copy of a bank document for the amount of tax paid overseas, certified by the taxpayer.

- Photocopies of invoices and vouchers evidencing contributions to charity funds, humanitarian funds, study promotion funds (if any).

– In case individuals receive income from international organizations, Embassies, Consulates and receive income from abroad, there must be documents proving or confirming the amount paid by the paying unit or organization. income abroad enclosed with the letter of income certification, form No. 20/TXN-TNCN attached to this Circular.”

b) Amend the first plus sign, the second bullet point, point c.2.1, clause 2 Article 16 as follows:

“- Individuals earning income from salaries or wages from two or more places are subject to self-settlement tax, the place of submission of tax finalization dossiers shall be as follows:

+ Individuals who have calculated deductions for their family circumstances at any income-paying organization or individual shall submit a tax finalization dossier at the tax agency directly managing such income-paying organization or individual. In case an individual changes his/her workplace and at an organization or individual that pays the final income with family deductions, a tax finalization dossier shall be submitted to the tax authority managing the paying organization or individual. final income. In case an individual changes his/her workplace and at an organization or individual that pays his/her final income without deduction for family circumstances, he/she shall submit a tax finalization dossier at the Sub-department of Taxation where the individual resides (where the individual is registered). permanent or temporary residence).”

c) To amend and supplement Point b.1, Clause 6, Article 16 as follows:

“b) Tax declaration dossiers and tax exemption dossiers

b.1) For inheritances or gifts being real estate, tax declaration dossiers shall comply with the guidance in Item b.1, Clause 3 of this Article. Particularly, the real estate transfer contract is replaced with a photocopy of legal documents proving the right to receive inheritance, gifts and the individual commits to take responsibility on that copy.

In case a group of individuals receive an inheritance or gift that is real estate and carry out the procedures for co-ownership, the tax representative and other individuals shall sign the declaration without forcing each individual to declare it. tax. Tax authorities shall base themselves on declarations to determine separate tax obligations for each individual who receives an inheritance or gift.”

d) To amend and supplement Point c, Clause 6, Article 16 as follows:

“c) Where to file tax returns

– Individuals receiving inheritances or gifts being real estate (including houses and construction works to be formed in the future) submit tax declaration dossiers according to the instructions at Point c, Clause 3 of this Article.

– Individuals receiving incomes from inheritances or gifts being securities or contributed capital shall submit tax declaration dossiers to the tax authorities managing securities-issuing enterprises or capital-contributing enterprises. In case an individual simultaneously receives an inheritance or a gift of many types of securities or contributed capital, a tax return shall be submitted at the Sub-department of Taxation where the individual resides (where he/she registers his/her permanent or temporary residence).

- Individuals receiving incomes from inheritances, gifts being other assets shall submit tax declaration dossiers at the tax offices where registration fee declaration dossiers are submitted.

5. Add point b, Clause 1, Article 19 of Circular No. 156/2013/TT-BTC as follows:

“b) Dossier of declaration of house and land registration fees

– The registration fee declaration, made according to form 01/LPTB issued together with this Circular;

- Papers proving that the house and land have legal origin;

– Lawful papers on the transfer of property signed between the assignor and the receiver of the property;

- Papers proving that the property (or property owner) is not required to pay registration fee or is exempt from registration fee (if any).

Particularly for the case where the inheritance or gift is real estate, the registration fee declaration dossier is not required to have the registration fee declaration according to the form 01/LPTB above. The tax authority shall base itself on the personal income tax return made according to form No. 11/KK-TNCN to calculate the amount of registration fee payable by the property owner and issue a notice according to form 01-1/LPTB attached to this Circular. this quarter”.

6. Amending and supplementing the 2nd, 3rd and 4th paragraphs, Clause 11, Article 21 of Circular No. 156/2013/TT-BTC as follows:

“The tax amount of a flat tax payer entitled to exemption or reduction due to business suspension or shutdown is determined as follows:

In case a flat tax payer takes a consecutive leave of 01 (one) month (from the 01st to the last day of that month) or more, a 1/3 of the quarterly payable tax amount will be reduced; Similarly, if you take a consecutive leave of 02 (two) months or more, you will be reduced by 2/3 of the quarterly payable tax amount, if you take a full quarter break, you will receive a reduction of the entire payable tax amount of the quarter. In case a flat tax payer suspends or stops doing business for less than a full month, the flat tax payable for the month is not reduced.

In case, during the time off from business, the flat tax payer is still doing business, it must pay tax according to the notice of the tax authority.”

7. Amending and supplementing Article 22 of Circular 156/2013/TT-BTC as follows:

a) To add Clause 1, Article 22 as follows:

"first. Tax return rules.

Households and individuals with rental properties are required to declare and pay VAT, PIT and license tax as notified by tax authorities.

Particularly for households and individuals with leased properties whose total rental in the year is one hundred million dong or less or the average total rental amount per month in the year is 8,4 million dong or more. If it goes down, it is not required to declare and pay VAT and PIT and the tax authority does not issue a single invoice in this case.”

b) Amend point b, clause 5, Article 22 of Circular No. 156/2013/TT-BTC as follows:

“5. Tax payment deadline

...

b) For the form of tax declaration under each contract, the time limit for tax payment is the time limit for submitting tax declaration dossiers.

8. Amending and supplementing stanzas 6, 7, 8, 9, Clause 3, Article 28 of Circular No. 156/2013/TT-BTC as follows:

The State Treasury is responsible for closely coordinating with tax authorities at the same level in deducting and collecting VAT on capital construction works funded by the state budget in the locality, and at the same time accounting for state budget revenues. State for the deducted VAT amount according to the following principles:

The capital construction works arising in any province-level locality, the withheld VAT amount will be accounted into the budget revenue of that province-level locality.

For inter-provincial works, the investor must determine the detailed construction revenue for each province and send it to the State Treasuries for VAT deduction and accounting for budget revenue for each province.

For inter-district projects, if the detailed construction revenue by each district can be determined, the withheld VAT amount will be recorded by the State Treasury into the budget revenue of each district in proportion to the revenue generated. project collection. For inter-district projects where it is not possible to accurately determine the detailed work revenue of each district, the investor shall determine the percentage of revenue of the work in each area and send it to the State Treasury for tax deduction. VAT, in case the investor cannot determine the turnover rate of the work in each locality, the director of the Tax Department shall be assigned to consider and decide.

9. The content in Clause 2, Article 29 of Circular No. 156/2013/TT-BTC is annulled.

Article 2. Amendments and supplements to paragraphs 1, 2, 3, 4, Article 1 of Circular No. 111/2013/TT-BTC dated August 15, 8 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, The Law amending and supplementing a number of articles of the Law on Personal Income Tax and the Government's Decree No. 2013/65/ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law on amendments and supplements supplementing a number of articles of the Law on Personal Income Tax as follows:

"Article 1. Taxpayers

Taxpayers being residents and non-residents as prescribed in Article 2 of the Law on Personal Income Tax, Article 2 of Decree No. 65/2013/ND-CP dated June 27, 6 of the Government stipulating detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax (hereinafter referred to as Decree No. 2013/65/ND-CP), having income subject to tax according to the provisions of Article 2013 of the Law on Personal Income Tax and Article 3 of Decree No. 3/65/ND-CP.

The scope of determination of taxable income of taxpayers is as follows:

For resident individuals, taxable income is income generated inside and outside the Vietnamese territory, regardless of where the income is paid;

For individuals who are citizens of countries and territories that have signed an Agreement with Vietnam on avoidance of double taxation and prevention of tax evasion with respect to taxes on income and are resident individuals In Vietnam, the personal income tax liability is calculated from the month of arrival in Vietnam in the case that the individual is present in Vietnam for the first time to the month of termination of the labor contract and leaves Vietnam (in full monthly basis). do not have to carry out consular certification procedures to be exempt from double taxation under the Agreement on Avoiding Duplicate Taxation between the two countries.

For non-resident individuals, taxable income is income generated in Vietnam, regardless of where the income is paid and received.

Article 3. Amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and Decree No. 2013/209/ND-CP dated 2013/18/12 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax as follows:

1. Point g, Clause 7, Article 5 of Circular No. 219/2013/TT-BTC is added as follows:

“g) Business establishments are not required to pay VAT at the import stage in case they import exported goods but are returned by foreign parties. When business establishments sell these returned goods inland, they must declare and pay VAT according to regulations.

2. Amending and supplementing Clause 4, Article 7 of Circular No. 219/2013/TT-BTC as follows:

“4. Taxable prices for products, goods and services for internal consumption.

Internally circulated goods such as goods exported for internal transfer, export of supplies, semi-finished products, to continue the production process in a business or production establishment, or goods or services provided by the establishment. Exporting or supplying goods for use in business activities are not required to calculate and pay VAT.

In case a business establishment manufactures or builds its own fixed assets (self-made fixed assets) to serve the production and trading of goods and services subject to VAT, upon completion, acceptance and handover , business establishments do not have to issue invoices. Input VAT that forms self-made fixed assets shall be declared and deducted according to regulations.

In case of exporting machinery, equipment, supplies and goods in the form of loan, loan or refund, if there is a contract and relevant documents related to the transaction, the business establishment is not required to make a invoice. application, calculation and payment of VAT.

Example 24: Unit A is an enterprise producing electric fans, using 50 fan products to install in production workshops to serve business activities of the marketing unit. manufactures 50 products of this electric fan.

Example 25: Garment manufacturing establishment B has a yarn workshop and a sewing workshop. If establishment B exports finished yarn from the yarn workshop to the garment factory to continue the production process, establishment B is not required to calculate and pay VAT on yarn exported to the garment factory.

Example 26: Joint Stock Company P builds a mid-shift motel for workers in the production and business area. P Joint Stock Company does not have affiliated units, groups or teams to carry out this construction activity. When completing and taking over the motel in the middle of the shift, P Joint Stock Company does not have to issue an invoice. Input VAT to form motels between shifts is declared and deducted according to regulations.

Example 27: Company Y is a manufacturer of bottled drinking water, the price exclusive of VAT for a bottle of bottled water on the market is 1 VND. Company Y exports 4.000 bottles of bottled water to serve in company meetings, then Company Y does not have to declare and calculate VAT.

Example 28: Company Y is a manufacturer of bottled drinking water, the price exclusive of VAT for a bottle of bottled water on the market is VND 1. Company Y exports 4.000 bottles of bottled water for the purpose of not serving production and business, company Y must declare and calculate VAT on 300 bottles of water used not serving the above-mentioned production and business activities with the taxable price is 300 x 4.000 = 300 VND.

Particularly for business establishments that use goods and services for internal consumption or internal circulation in service of production and business, such as transportation, aviation, railway, post and telecommunications, VAT is not required. For output, business establishments must have a document specifying the subjects and levels of control of goods and services for internal use according to their prescribed competence.”

3. To amend and supplement Clauses 3 and 4, Article 12 of Circular No. 219/2013/TT-BTC as follows:

“3. Business establishments voluntarily register to apply the tax credit method, including:

a) Operating enterprises and cooperatives with annual revenue from the sale of goods and provision of services subject to VAT under one billion dong have fully implemented the accounting, bookkeeping, invoice and voucher regimes. according to the provisions of law on accounting, invoices and vouchers.

b) New enterprises established from investment projects of existing business establishments pay value added tax by the credit method.

Newly established enterprises that make investments under investment projects approved by competent authorities are subject to voluntary registration to apply the tax credit method.

Newly established enterprises and cooperatives whose investment projects are not subject to approval by competent authorities in accordance with the law on investment but whose investment plans are decided by competent persons of the enterprise. approved investment decision subject to registration for application of the tax credit method.

c) Newly established enterprises or cooperatives that invest, purchase, receive capital contributions with fixed assets, machinery, equipment, tools, instruments or have a contract to rent a business location.

d) Foreign organizations and foreign individuals doing business in Vietnam under contractor contracts or subcontractors.

dd) Other economic organizations that can account input and output VAT, excluding enterprises and cooperatives.

Enterprises and cooperatives guided at Point a of this Clause must send a notice on the application of the VAT calculation method to the tax authority directly managing them by December 20 of the year preceding the year of the taxpayer. implement a new tax calculation method.

Business establishments guided at Points b and c of this Clause must send notices on the application of the VAT calculation method to the tax authorities directly managing them. When sending the Notice on the application of the VAT calculation method to the tax authority directly, the business establishment is not required to send supporting documents such as the investment project approved by the competent authority, the business plan. investment approved by the competent person of the enterprise issuing the investment decision, investment and procurement invoice, capital contribution receipt, business location lease contract. Business establishments keep and present them to tax authorities upon request. In case a new business establishment established from January 01, 01 is not eligible for voluntary registration of application of the tax credit method as guided at Points b and c, Clause 2014, Article 3 of Circular No. 12/219/ TT-BTC dated December 2013, 31 of the Ministry of Finance, if the conditions guided at Points b and c of this Clause are satisfied, the guidance at Points b and c Clause 12 Article 2013 of this Circular shall apply.

Business establishments guided at Point d of this Clause must send notices on the application of the VAT calculation method to the tax authorities directly managing them.

Business establishments guided at Point dd of this Clause must send a notice on the application of the VAT calculation method to the tax authority directly managing them before December 20 of the year preceding the year the taxpayer implements the method. new tax.

Within 5 working days from the date of receipt of the Notice on the application of the withholding method, the tax authority must notify the enterprise, cooperative or business establishment in writing whether it is approved or not. accept the Notice of Application of the tax deduction method.

4. Other cases:

a) In case a business establishment has activities of buying, selling and processing gold, silver and gems, the business establishment must separately account this activity to pay tax according to the method of direct calculation on added value towards the end of the year. referred to in Article 13 of this Circular.

b) For an enterprise that is paying VAT by the credit method and has established a branch (including a branch established from an investment project of the enterprise), if the branch is subject to separate VAT declaration according to tax administration regulations, the tax calculation method of the branch shall be determined according to the tax calculation method of the operating enterprise. In case the branch does not directly sell goods, does not generate revenue, or the branch is located in the same province or city where the enterprise's head office is located but does not make separate declarations, the tax declaration shall be concentrated at the head office. corporate headquarters.

c) For other newly established enterprises and cooperatives that do not fall into the cases guided in Clause 3 of this Article, the direct calculation method shall apply as guided in Article 13 of this Circular.

d) At the end of the first calendar year since its establishment, if the enterprise or cooperative has a turnover of 1 billion VND or more according to the method specified in Clause 2 of this Article and fully implements the accounting and invoices and vouchers according to the provisions of the law on accounting, invoices and documents, the tax credit method shall continue to be applied; if the enterprise or cooperative fails to achieve a turnover of one billion dong or more but still fully implements the accounting, invoice and voucher regime in accordance with the law on accounting, invoices and vouchers, may voluntarily register to continue applying the tax credit method under the guidance at Point a, Clause 3 of this Article. After the first calendar year since its establishment, enterprises and cooperatives shall stably apply the tax calculation method for 2 consecutive years.

Example 53: Service Trading Company Limited X was established and started operating in April 4, Trading and Service Company Limited applies the method of direct calculation of VAT periods in 2014. Until the end of this period. In the tax period of November 2014, X Trading and Service Company Limited determines its revenue as follows:

Take the total revenue target on the VAT declaration of the tax period from April to the end of November 4 divided by 11 months, then multiply by 2014 months.

In case the estimated revenue is estimated at VND 1 billion or more, X will change to apply the tax credit method from January 1, 1 and for two years 2015, 2015. estimated revenue according to the above determination is less than 2016 billion dong and X Trading and Service Co., Ltd fully implements the accounting, invoice and voucher regime in accordance with the law on accounting, invoices, If there are documents, the Company X is in the case of voluntary registration to apply the deduction method as guided in Clause 1 of this Article. If Trading and Service Company X continues to voluntarily register to apply the deduction method, then Trading and Service Company X will continue to apply the deduction method in the two years 3, 2015."

4. Amending Clause 1, Article 13 of Circular No. 219/2013/TT-BTC as follows:

"first. The amount of VAT payable by the method of calculating directly on VAT is equal to the added value multiplied by the value-added tax rate applicable to the purchase, sale, and processing of gold, silver, and gems.

The added value of gold, silver and gems is determined by the payment price of the sold gold, silver and gems minus (-) the payment price of the purchased gold, silver and gems respectively.

The payment price of sold gold, silver, and gems is the actual selling price stated on the sale invoice of gold, silver and gems, including the processing fee (if any), value-added tax and additional charges. additional fees and charges that the seller is entitled to.

The payment price of purchased gold, silver and gems is determined by the value of purchased or imported gold, silver, and gems, inclusive of VAT, used for trading and processing gold, silver, and gems for sale in the near future. response.

In case in the tax period a negative added value (-) of gold, silver and precious stones arises, it shall be offset against the positive added value (+) of gold, silver and precious stones. In case there is no positive added value (+) or positive added value (+) is not enough to offset negative added value (-), it will be carried forward to subtract from the next period's added value. year. At the end of the calendar year, the negative value added (-) is not carried forward to the next year”.

5. Add example number 58a in Clause 4, Article 14 of Circular No. 219/2013/TT-BTC as follows:

“Example 58a: Enterprise A invests in building a material area and a factory for closed production from farming (including hiring outsourcing for farming, but enterprise A invests in all varieties, ponds and lakes). , fences, irrigation systems, boats and other input materials such as animal feed, veterinary drugs, veterinary services, etc.), to the processing of frozen pangasius fillets for export and sold domestically. In the production process, enterprise A has bought more pangasius from other businesses or from farmers. Pangasius purchased from outside before being put into the factory is concentrated in ponds and lakes of enterprise A and pangasius raised by enterprise A itself. Pangasius raised by enterprises and purchased from outside are brought into the factory to be processed into pangasius fillet products (fish fillets) through the following stages and procedures: Raw fish - cleaning - head cutting, peeling skin – offal – cut fillet – salted – frozen – sold. Enterprise A may declare and deduct VAT as follows:

– Enterprise A is entitled to deduct all input VAT on fixed assets and on purchased goods and services that do not form fixed assets at the factory serving the preliminary processing of pangasius fillets according to the process. as above.

- Pangasius fillets originating from enterprise A's own farming for export are subject to the tax rate of 0% and the enterprise may deduct all input VAT related to the export of pangasius fillets. . In case an enterprise raises pangasius and then processes it into pangasius fillets for both export and domestic sale, input VAT is allocated as a percentage of export revenue/Total revenue (export revenue). exports and domestic sales).

6. Amending and supplementing Article 15 of Circular No. 219/2013/TT-BTC as follows:

a) Amend the first stanza, point c, clause 3, Article 15 as follows:

“c) For goods and services purchased with deferred payment or installment payment with a value of twenty million dong or more, the business establishment shall base itself on the written goods and service purchase contract. copies, value-added invoices and documents of payment via bank of goods and services purchased on deferred payment or installment payment to declare and deduct input VAT. In case there is no proof of payment via bank because the contract payment time has not yet arrived, or before December 31 of each year, for the case that the contract payment time is earlier than December 12, the business establishment will The business is still entitled to declare and deduct input VAT.

b) To amend and supplement the first stanza, Clause 3, Article 15 as follows:

“3. Payment documents via bank are understood as having documents proving the transfer of money from the buyer's account to the seller's account (the buyer's account and the seller's account must be registered accounts or The buyer is not required to register or notify the tax authority of the loan account at credit institutions used to pay the supplier) opened at payment service providers. payment according to the forms of payment in accordance with current regulations of law such as check, payment authorization or payment order, collection authorization, collection request, bank card, credit card, phone sim (e-wallet) and other forms of payment as prescribed (including the case where the buyer pays from the buyer's account to the seller's account in the name of the private business owner or the buyer pays from the buyer's account with name of the private business owner to the seller's account if this account has been registered for transaction with the tax authority).”

c) To amend and supplement Point c, Clause 4, Article 15 as follows:

“c) In case the purchased goods and services are authorized to be paid by a third party via bank payment (including the case where the seller requests the buyer to make payment via bank to the third party, the party shall pay the payment via bank). designated seller), the payment by authorization or payment to the third party designated by the seller must be specified in the contract in writing and the third party is a legal or natural person who is operate in accordance with the law.

In case, after making the above payment methods, but the remaining value is paid in cash with a value of 20 million VND or more, tax will be deducted only if there is a payment voucher via bank. row".

7. Amending Clause 4, Article 16 of Circular No. 219/2013/TT-BTC as follows:

"Commercial invoice. The date of determining export revenue for tax calculation is the date of confirmation of completion of customs procedures on the customs declaration".

Article 4. Amendment of the form of payment into the state budget (forms C1-02/NS and C1-03/NS) in the Appendix issued together with Decision No. 759/QD-BTC dated April 16, 4 of the Ministry of Finance on the correction of Circular No. 2013/08/TT-BTC dated January 2013, 10 of the Ministry of Finance and the form of tax payment statement (1/BKNT) issued together with Circular No. 2013/01/TT-BTC dated January 85, 2011. June 17, 6 of the Ministry of Finance as follows:

Issued together with this Circular:

1. The form of paper payment to the state budget (forms C1-02/NS and C1-03/NS) replaces the form of paper payment to the state budget issued together with Decision No. 759/QD-BTC dated April 16, 4 of the Ministry of Finance on the correction of Circular No. 2013/08/TT-BTC dated January 2013, 10 of the Ministry of Finance guiding the implementation of state accounting applied to the Budget and Treasury management information system (referred to as TABMIS).

2. The form of tax payment declaration form (01/BKNT) replaces the form of tax payment declaration form (01/BKNT) issued together with Circular No. 85/2011/TT-BTC dated June 17, 6 of the Ministry of Finance guiding regulations on tax payment. submit to organize the coordination of state budget collection between the State Treasury - General Department of Taxation - General Department of Customs and commercial banks.

Article 5. Amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance guiding the implementation of Decree No. 2014/51/ND-CP dated May 2010, 14 and Decree No. 5/2010/ND-CP dated May 04, 2014 Decree No. 17/01/ND-CP dated January 2014, XNUMX of the Government stipulating invoices for selling goods and providing services as follows:

1. Amending and supplementing Clause 2, Article 3 of Circular No. 39/2014/TT-BTC as follows:

"2. Invoice types:

a) Value-added invoices (form No. 3.1, Appendix 3 and form No. 5.1, Appendix 5 issued together with this Circular) are invoices for organizations that declare and calculate value-added tax according to the method of VAT declaration and calculation. deductions in the following activities:

- Selling goods and providing services in the country;

– International transportation activities;

- Export into the non-tariff zone and the cases are considered as exports;

b) Sales invoices are used for the following subjects:

– Organizations and individuals declare and calculate value-added tax by the direct method when selling goods and services in the domestic market, exporting into the free trade zone and other cases considered to be exported (form No. 3.2, Appendix). Appendix 3 and form No. 5.2 Appendix 5 issued together with this Circular).

- Organizations and individuals in the free trade zone when selling goods or providing services to the inland and when selling goods and providing services between organizations and individuals in the free trade zone, on goods and services. The application clearly states "For organizations and individuals in the non-tariff zone" (form No. 5.3 Appendix 5 issued together with this Circular).

For example:

– Enterprise A is an enterprise that declares value-added tax by the credit method and has both domestic sales and export activities. Enterprise A uses value-added invoices for domestic sales activities and does not need to issue VAT invoices for overseas export activities.

- Enterprise B is an enterprise that declares value-added tax by the deduction method and has both domestic sales activities and sales activities to organizations and individuals in the non-tariff zone. Enterprise B uses VAT invoices for domestic sales activities and sales activities in non-tariff zones.

– Enterprise C is an export processing enterprise that sells goods inland and sells goods abroad (outside the territory of Vietnam), then use the sales invoice when selling inland, clearly stating “For organizations” on the invoice. organizations and individuals in non-tariff zones”; when selling goods abroad (outside the territory of Vietnam), enterprise C does not need to issue a sales invoice.

– Enterprise D is an enterprise that declares value-added tax by the direct method, when selling goods and services in the country, to a non-tariff zone, enterprise D uses a sales invoice. When exporting goods to foreign countries, enterprise D does not need to issue a sales invoice.

c) Other invoices include: stamps; ticket; card; insurance receipts…

d) Air freight receipts; receipts of international freight charges; vouchers for collection of banking service fees…, the form and content are prepared in accordance with international practices and relevant laws.”

2. Amending and supplementing Article 4 of Circular No. 39/2014/TT-BTC as follows:

a) Amend point g, Clause 1, Article 4 of Circular No. 39/2014/TT-BTC as follows:

“g) Name of goods or services; unit; quantity; unit prices of goods and services; into money in numbers and words. In case the business organization uses accounting software according to the software system of the parent company which is a multinational corporation, the units of calculation shall be used in English according to the software system of the Group.”

b) To amend point a, Clause 3, Article 4 of Circular No. 39/2014/TT-BTC as follows:

“a) A business organization selling goods and services may create, issue and use invoices without necessarily having the signature of the buyer or the seal of the seller in the following cases: electricity bills; water bill; telecommunications service bill; banking service invoices that satisfy the conditions for self-printing as guided in this Circular.

In the case of service business, it is not necessary to have the criterion "unit of calculation" on the invoice.

3. Amending and supplementing Article 16 of Circular No. 39/2014/TT-BTC as follows:

a) To amend and supplement the guidance at Points b and c, Clause 1, Article 16 as follows:

“b) The seller must issue an invoice when selling goods and services, including the case of goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, giving, exchanging, paying wages for employees and for internal consumption (except for goods circulated internally to continue the production process.

The contents of the invoice must match the arising economic operations; must not be erased or repaired; must use the same ink color, ink does not fade, do not use red ink; Numbers and letters must be continuous, without interruption, not overwritten or overprinted, and cross out the blanks (if any). In case of self-printed invoices or ordered invoices made by computer, if there is a blank space on the invoice, a slash is not required.

c) Invoices are made once into many copies. Contents made on invoices must be consistent on all invoices with the same number.

For telecommunications service charges, electricity bills, water bills, toll bills of banks, passenger transport tickets of transport units, stamps, tickets, cards and In some cases, according to the guidance of the Ministry of Finance, when making invoices, copy 1 is replaced with a detailed list of actual invoice numbers. Details of each invoice number delivered to the customer are shown on a line of the List with all the criteria registered in the sample invoice sent together with the Invoice Issuance Notice to the tax authority directly managing it.

Statements are made monthly, printed on paper for storage or archived by electronic means (For example: flash drives (USB flash disks), CDs and DVDs, external hard disks, internal hard disks. in). The preservation and archiving of the list shall comply with current regulations on preservation and archiving of accounting documents. If storing on paper, the list must have the full name and signature of the person making the list; name and signature of the head of the unit; unit sign. If stored electronically, the statement must be digitally signed by the entity and the content of the statement must be accessible to the output and to print when reference is required. Units must be responsible for the accuracy and completeness of information on the invoice statement made in a day and a month and must ensure that it is archived to provide tax authorities and other authorities when available. request".

b) The 7th stanza, point a, clause 2, Article 16 of Circular No. 39/2014/TT-BTC is annulled.

4. Amending the second stanza, Article 27 of Circular No. 39/2014/TT-BTC as follows:

Particularly, enterprises using self-printed or ordered invoices are not allowed to use self-printed or ordered invoices. Enterprises with high tax risk are eligible to purchase invoices from tax authorities in the direction of: prescribed in Article 11 of this Circular, to submit monthly reports on the use of invoices.”

Article 6. Amendments and supplements to Circular No. 78/2014/TT-BTC dated June 18, 6 of the Ministry of Finance guiding the implementation of Decree No. 2014/218/ND-CP dated December 2013, 26 of the Government The Government stipulates and guides the implementation of the Law on Corporate Income Tax as follows:

1. To amend and supplement Point b, Clause 3, Article 5 of Circular No. 78/2014/TT-BTC as follows:

“b) For goods and services used for exchange (excluding goods and services used to continue the production and business process of the enterprise) is determined according to the selling price of the products and goods. goods or services of the same or equivalent type in the market at the time of exchange.

Example: Enterprise A has the function of manufacturing auto parts and assembling cars. Enterprise A uses car tires produced by the enterprise to display and introduce products or use car tires to continue assembling into complete cars, in this case the enterprise's tire products do not have to be converted. to calculate the revenue for calculating corporate income tax.

Example: Business B is a computer manufacturer. In the year enterprise B exports a number of computers manufactured by the enterprise itself for its employees to use to work at the enterprise, these computer products do not have to be converted to calculate income taxable revenue. enterprise".

2. Amending and supplementing Clause 1, Article 6 of Circular No. 78/2014/TT-BTC as follows:

"1. Except for non-deductible expenses mentioned in Clause 2 of this Article, enterprises may deduct all expenses if they fully satisfy the following conditions:

a) Actual expenses incurred related to the production and business activities of the enterprise;

b) The expenditures have adequate legal invoices and documents as prescribed by law.

c) If the invoice of purchase of goods or services each time is from VNDUMUMX million or more (prices inclusive of VAT), there must be a voucher of non-cash payment.

Non-cash payment vouchers comply with the provisions of legal documents on value added tax.

In case of purchasing goods and services each time with a value of twenty million dong or more written on the invoice, but by the time of expense recognition, the enterprise has not yet paid and has no non-cash payment documents, enterprises are included in deductible expenses when determining taxable income. In case the enterprise does not have a non-cash payment document when making a payment, the enterprise must declare and reduce expenses for the value of goods and services without a non-cash payment document at the time of payment. the tax period in which the payment is made in cash (even in the case where the tax authority and the competent authority have decided to inspect and examine the period in which this expense is incurred).

For goods and service purchase invoices that have been paid in cash, arising before the effective date of this Circular, they are not required to be adjusted according to the provisions of this Point.

Example 7: In August 8, enterprise A purchased goods with an invoice and the invoice value is VND 2014 million but has not yet paid. In the 30 tax period, enterprise A has included deductible expenses when determining taxable income for the purchase value of these goods. In 2014, enterprise A has made payment for the purchase value of these goods in cash, so enterprise A must declare and reduce costs for the value of goods and services in the tax period. cash payment (tax period 2015).

In case an enterprise purchases goods and services related to its production and business activities and has an invoice printed directly from the cash register in accordance with the law on invoices; If this invoice is valued at 20 million VND or more, the enterprise shall base it on this invoice and its non-cash payment voucher to calculate the deductible expense when determining taxable income.

In case an enterprise purchases goods and services related to its production and business activities and has an invoice printed directly from the cash register in accordance with the law on invoices; If this invoice is valued at less than VND 20 million and has been paid in cash, the enterprise shall base it on this invoice and the enterprise's cash payment voucher to calculate the deductible expense when determining income. taxable."

3. To amend and supplement Point dd Clause 1 Article 19 of Circular No. 78/2014/TT-BTC as follows:

“dd) Income of the enterprise from the implementation of new investment projects in the field of production (except for projects to produce goods subject to excise tax, or for mining projects) meeting one of the two criteria: after:

- Projects with a minimum investment capital of 6 (six) trillion dong, disbursed within 3 years from the date of issuance of the Investment Certificate and with a total turnover of at least 10 (ten) thousand billion dong/year at the latest after 3 years from the year of revenue (the 4th year at the latest from the year of revenue, the enterprise must achieve a total revenue of at least 10 (ten) trillion dong/year).

- Projects with minimum investment capital of 6 (six) trillion VND, disbursed within 3 years from the date of issuance of the Investment Certificate and employs more than 3.000 employees within 3 years at the latest. from the year of revenue (the 4th year at the latest from the year of turnover, the enterprise must meet the conditions to employ an average of over 3.000 regular employees per year).

The number of employees specified at this point is the number of employees with full-time labor contracts, excluding part-time employees and short-term contract employees of less than 1 year.

The average annual number of regular employees is determined according to the guidance in Circular No. 40/2009/TT-BLDTBXH dated December 03, 12 of the Ministry of Labor, War Invalids and Social Affairs.

In case the investment project does not meet the criteria specified at this point (excluding the delay due to objective reasons in the ground clearance stage, handling administrative procedures of state agencies or natural natural disaster, enemy sabotage, fire and is approved by the investment certificate-issuing agency and reported to the Prime Minister for approval), the enterprise is not entitled to corporate income tax incentives, and at the same time, the enterprise must declare , pay the amount of corporate income tax already declared and enjoy the incentives of the previous years (if any) and pay the late payment interest as prescribed, but the enterprise is not sanctioned for making false declarations under the provisions of law. tax administration law.”

Article 7. Enforcement

1. This Circular takes effect from the date of September 01, 9.

For the cases in which the procedures and forms are carried out according to the Circulars specified in Clause 2 of this Article and the enterprises need time to prepare, the enterprises are entitled to choose the procedures and forms according to current regulations. according to the amended and supplemented regulations to continue implementation until the end of October 31, 10 without notification or registration with tax authorities. The General Department of Taxation is responsible for directing and guiding the implementation of this regulation.

2. Annul the instructions and forms in Circulars No. 156/2013/TT-BTC dated November 06, 11, Circular No. 2013/111/TT-BTC dated August 2013, 15, Circular No. 8 /2013/TT-BTC dated December 219, 2013, Circular No. 31/12/TT-BTC dated January 2013, 08, Circular No. 2013/10/TT-BTC dated June 01, 2013, Circular No. 85/2011/TT-BTC dated March 17, 6 and Circular No. 2011/39/TT-BTC dated June 2014, 31 of the Ministry of Finance have been amended, supplemented, replaced, and annulled in Circular this.

3. Other tax administrative procedures not guided in this Circular shall continue to comply with current legal documents.

In the course of implementation, if there are difficulties or problems, business units and establishments are requested to promptly report them to the Ministry of Finance for study and settlement.