Circular No. 116/2002/TT-BTC guides the abolition of regulations on input VAT deduction at a percentage rate for certain goods and services. This document shall take effect from January 1, 2003 and abolish previous provisions inconsistent with new content.
适用范围
Businesses subject to direct calculation VAT, production units not subject to VAT in the production stage, sellers of agricultural, forestry, and aquatic products, and commercial trading businesses.
要点
- Abolish input VAT deduction at a percentage rate for certain goods and services purchased from businesses subject to direct calculation VAT (Point 1).
- Continue applying input VAT deduction at a 1% rate for taxable goods with special consumption tax when purchased from production units for resale, but not applicable in export cases (Point 2).
- This Circular takes effect from January 1, 2003 and abolishes previous provisions inconsistent with new content (Final Clause).
- Businesses must comply with this guidance regarding input VAT deduction to avoid legal violations.
- If there are difficulties during implementation, units should report to the Ministry of Finance for resolution.
🌐 本文件的社会影响
- Assist businesses in complying with new regulations on input VAT deduction.
- Ensure stability in management and state budget revenue from VAT.
- Cause difficulties for some enterprises that have not yet adapted to this change.
❓ 常见问题
When does this Circular take effect?
This Circular takes effect from January 1, 2003.
Which cases are eligible for input VAT deduction at a 1% rate?
For taxable goods with special consumption tax when purchased from production units for resale (excluding export cases).
How will previous provisions inconsistent with this Circular be handled?
All provisions inconsistent with the guidance in this Circular shall be abolished.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Decision No. 116/2002/TT-BTC |
Hanoi, December 25, 2002 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF GOVERNMENT DECREE NO. 108/2002/NĐ-CP DATED DECEMBER 25, 2002 ON ABOLISHING THE PROVISIONS FOR DEDUCTING VALUE ADDED TAX (VAT) INPUT AT A PERCENTAGE RATE FOR CERTAIN GOODS AND SERVICES
Pursuant to the Law on Value Added Tax No. 02/1997/QH9 dated May 10, 1997;
Pursuant to Government Decree No. 108/2002/NĐ-CP dated December 25, 2002 on abolishing the provisions for deducting value added tax input at a percentage rate for certain goods and services.
The Ministry of Finance guides the abolition of the provisions for deducting value added tax input at a percentage rate for certain goods and services as follows:
1. Abolish the deduction of value added tax input at a percentage rate according to the guidance provided in Point 1, Section IV of Circular No. 82/2002/TT-BTC dated September 18, 2002 guiding amendments and supplements to certain contents of Circular No. 122/2000/TT-BTC dated December 29, 2000 guiding the implementation of Government Decree No. 79/2000/NĐ-CP dated December 29, 2000 on detailed regulations for implementing the Law on Value Added Tax for:
- Goods and services subject to value added tax purchased from business entities paying value added tax under the direct calculation method based on value added (now known as ordinary sales invoices)
- Agricultural, forestry, and aquatic products not yet processed purchased from production units that do not pay value added tax at the production stage using value added tax invoices.
- Unprocessed agricultural, forestry, and aquatic products; land, stone, sand, gravel, scrap materials purchased from sellers without invoices but with a list (now known as purchase invoices for agricultural, forestry, and aquatic products)
- Insurance compensation money of insurance business activities subject to value added tax (calculated based on the amount of insurance compensation) that is the responsibility of insurance businesses.
2. For goods subject to special consumption tax purchased by trading enterprises from production units for sale with sales invoices, continue applying the deduction of value added tax input at a rate of 1% as provided in Point 1, Section IV of Circular No. 82/2002/TT-BTC (mentioned above).
This provision does not apply to trading enterprises purchasing goods subject to special consumption tax from production units for export.
This circular takes effect on January 1, 2003. All provisions contrary to the guidance provided in this circular are abolished. During implementation, if there are any difficulties, please report them to the Ministry of Finance for consideration and resolution.
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Truong Chi Trung (Signed) |
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