Circular No. 15/1999/TT-BTC guides the abolition of the slaughter tax from January 1, 1999, stipulating that organizations and individuals are not required to pay the slaughter tax when slaughtering or purchasing pigs, cattle, buffalo, and goats. At the same time, it provides guidance on the settlement of receipts, finalizing the amount of tax already collected but not yet remitted to the state budget.
适用范围
Organizations and individuals engaged in pig, cattle, buffalo, and goat slaughtering services; organizations and individuals engaged in the business of purchasing pigs, cattle, buffalo, and goats for slaughter and sale.
要点
- As of January 1, 1999, organizations and individuals are not required to pay the slaughter tax when slaughtering or purchasing pigs, cattle, buffalo, and goats (Article 1).
- Organizations and individuals engaged in pig, cattle, buffalo, and goat slaughtering services must pay value-added tax at the rate applicable to service activities and corporate income tax (Article 1).
- Organizations and individuals engaged in the business of purchasing pigs, cattle, buffalo, and goats for slaughter and sale must pay value-added tax at the rate applicable to fresh food items and corporate income tax (Article 1).
- The Tax Department directs the Tax Revenue Branches to settle receipts, finalize the amount of tax already collected but not yet remitted to the state budget before March 31, 1999 (Article 2).
- Strictly prohibit localities from imposing additional charges based on the number of pigs, cattle, buffalo, and goats raised outside those fees prescribed by the Government such as quarantine fees and vaccination fees (Article 4).
🌐 本文件的社会影响
- Encourage the development of animal husbandry due to the reduction in the burden of the slaughter tax.
- Increase income for organizations and individuals operating in the slaughtering and meat trading sectors.
- Reduce management and tax settlement costs for the Tax Department.
- Localities may face financial difficulties if there are no alternative measures to replace revenue from the slaughter tax.
❓ 常见问题
From which date are organizations and individuals not required to pay the slaughter tax?
From January 1, 1999
What types of taxes must organizations engaged in pig, cattle, buffalo, and goat slaughtering services pay?
They must pay value-added tax at the rate applicable to service activities and corporate income tax.
What types of taxes must organizations engaged in the business of purchasing pigs, cattle, buffalo, and goats for slaughter and sale pay?
They must pay value-added tax at the rate applicable to fresh food items and corporate income tax.
By what date must localities complete the settlement of receipts and finalization of the amount of tax already collected?
By March 31, 1999 at the latest
Are localities permitted to impose additional charges based on the number of pigs, cattle, buffalo, and goats raised?
No, they are only allowed to collect quarantine fees and vaccination fees as prescribed by the Government.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 15/1999/TT-BTC |
Hanoi, February 4, 1999 |
CIRCULAR
Guidelines for Implementing the Abolition of Slaughter Tax
Pursuant to Resolution No. 16/1998/QH10 of the National Assembly of the Socialist Republic of Vietnam, Session IV, adopted on November 23, 1998, regarding the abolition of slaughter tax.
Pursuant to Circular No. 57/CP-KTTH dated January 16, 1999 of the Government authorizing the Minister of Finance to issue guidelines for implementation.
The Ministry of Finance hereby provides the following guidelines:
1. As of January 1, 1999, organizations and individuals slaughtering or purchasing for slaughter pigs, cattle, buffalo, and goats shall not be required to pay the slaughter tax.
- Organizations and individuals providing slaughtering services for pigs, cattle, buffalo, and goats must pay value-added tax at the rate applicable to service activities and corporate income tax.
- Organizations and individuals engaged in purchasing pigs, cattle, buffalo, and goats for slaughter and sale must pay value-added tax at the rate applicable to fresh food items and corporate income tax.
2. The General Department of Taxation shall instruct the tax branches to organize the settlement of receipts, finalization of taxes due, taxes collected, and immediate payment into the State budget according to the following guidelines:
- For cases where there are outstanding slaughter taxes (prior to January 1, 1999), these organizations and individuals must immediately settle their debts to the State budget. When collecting outstanding slaughter taxes, the receipt form (CTT11) shall be used.
- Organize the settlement, recovery of slaughter tax receipts held by tax officials or authorized collectors; when settling, a record must be established clearly indicating up to December 31, 1998:
+ The number of receipts received, code, volume number, from number... to number...
+ The number of receipts with taxes collected, remaining, code, volume number, from number... to number...
+ The amount of taxes collected and paid into the State budget.
+ The amount of taxes yet to be paid into the State budget.
In cases where organizations and individuals have collected slaughter taxes but have not yet paid them, they should cooperate with relevant departments at the district, county, or town level to take measures to recover and pay into the State budget.
- The amount of slaughter taxes collected but not yet paid into the State budget in December 1998 shall be transferred to the 1999 budget and the recovered funds will be deposited into Chapter 18 - Individual Economy, Section 062 Other Income, Subsection 04 other income from taxes, corresponding type and item.
- Unclaimed slaughter tax receipts, after being recovered, shall be compiled by the tax branches and returned to the General Department of Taxation for processing according to the prescribed regulations.
By March 31, 1999, localities must complete the settlement of receipts, determine the amount of taxes still due to the State budget, and settle unused receipts and return them to the General Department of Taxation.
3. Accounting documents, books, and related vouchers concerning the collection and payment of slaughter taxes, tax authorities and organizations and individuals paying taxes must retain in accordance with the Accounting and Statistics Law.
4. The abolition of the slaughter tax to encourage the development of animal husbandry is a major policy of the Party and the State. Strictly prohibit localities from imposing additional charges (fees, levies) based on the number of pigs, cattle, buffalo, and goats raised, except for fees such as quarantine and vaccination fees as stipulated by the Government.
The General Department of Taxation is responsible for directing provincial tax departments to implement the abolition of the slaughter tax.
During the implementation process, if difficulties or obstacles arise, units are requested to promptly report to the Ministry of Finance for research and resolution./.
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(Signed) Pham Van Trong
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