Circular No. 157/2009/TT-BTC amends and supplements the provisions regarding the agency collection fee for agricultural land use tax, real estate tax, and tax paid under the turnover method. The maximum fee does not exceed 8% of the total tax collected for these types of taxes; it does not exceed 1% of the tax revenue collected for personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method). This circular takes effect 45 days from the date of signature.
적용 범위
Head of the tax authority
핵심 사항
- Head of the tax authority → decides on the appropriate agency collection fee, which shall not exceed 8% of the total tax collected for agricultural land use tax, real estate tax, and tax paid under the turnover method; and shall not exceed 1% of the tax revenue collected for personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method).
- This circular → takes effect 45 days from the date of signature.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the financial burden on the tax authority in carrying out its tax administration tasks.
- Negative impact: May reduce the revenue from agency collection fees, affecting the operations of authorized collection units.
❓ 자주 묻는 질문
How does the head of the tax authority decide on the agency collection fee?
The head of the tax authority will decide on the appropriate agency collection fee, which shall not exceed 8% of the total tax collected for agricultural land use tax, real estate tax, and tax paid under the turnover method; and shall not exceed 1% of the tax revenue collected for personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method).
What is the maximum agency collection fee?
The maximum agency collection fee does not exceed 8% of the total tax collected for agricultural land use tax, real estate tax, and tax paid under the turnover method; and does not exceed 1% of the tax revenue collected for personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method).
When does this circular take effect?
This circular takes effect 45 days from the date of signature.
Which types of taxes apply to the agency collection fee?
The agency collection fee applies to agricultural land use tax, real estate tax, and tax paid under the turnover method (including value-added tax and personal income tax of households and individuals engaged in business activities); and personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method).
What is the maximum agency collection fee that the head of the tax authority can decide?
The head of the tax authority will decide on the appropriate agency collection fee, which shall not exceed 8% of the total tax collected for agricultural land use tax, real estate tax, and tax paid under the turnover method; and shall not exceed 1% of the tax revenue collected for personal income tax (excluding personal income tax of households and individuals engaged in business activities paying tax under the turnover method).
전문
CIRCULAR
AMENDING AND SUPPLEMENTING CIRCULAR NO. 60/2007/TT-BTC OF JUNE 14, 2007 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION AND GUIDING THE IMPLEMENTATION OF DECREE NO. 85/2007/NĐ-CP OF MAY 25, 2007 ISSUED BY THE GOVERNMENT PROVIDING DETAILED REGULATIONS FOR THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION
______________________
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
BASED ON THE LAW ON PERSONAL INCOME TAX NO. 04/2007/QH12 OF NOVEMBER 21, 2007;
BASED ON THE LAW ON VALUE ADDED TAX NO. 13/2008/QH12 OF JUNE 3, 2008;
BASED ON DECREE NO. 85/2007/NĐ-CP OF MAY 25, 2007 ISSUED BY THE GOVERNMENT PROVIDING DETAILED REGULATIONS FOR THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
THE MINISTRY OF FINANCE GUIDES THE AMENDMENT AND SUPPLEMENTATION OF CERTAIN CONTENTS IN CIRCULAR NO. 60/2007/TT-BTC OF JUNE 14, 2007 ISSUED BY THE MINISTRY OF FINANCE AS FOLLOWS:
Article 1. AMENDING AND SUPPLEMENTING THE COMMISSION FOR DEPUTIZED COLLECTION AT PARAGRAPH 2 SECTION IV PART D AS FOLLOWS:
"BASED ON THE SPECIFIC SITUATION OF EACH LOCALITY, THE HEAD OF THE TAX AUTHORITY SHALL DECIDE THE COMMISSION FOR DEPUTIZED COLLECTION SUITABLY BUT NOT TO EXCEED 8% OF THE TOTAL TAX COLLECTED BY THE DEPUTIZED PARTY FOR AGRICULTURAL LAND USE TAX, HOUSE PROPERTY TAX, AND TAX SUBMITTED UNDER THE FIXED CHARGE METHOD (INCLUDING VALUE ADDED TAX AND PERSONAL INCOME TAX OF INDIVIDUAL BUSINESS OPERATIONS); NOT TO EXCEED 1% OF THE TAX COLLECTED FOR PERSONAL INCOME TAX (EXCLUDING PERSONAL INCOME TAX OF INDIVIDUAL BUSINESS OPERATIONS SUBMITTED UNDER THE FIXED CHARGE METHOD)."
Article 2. This Circular shall take effect forty-five days from the date of signature.
IF THERE ARE ANY DIFFICULTIES IN THE IMPLEMENTATION, WE REQUEST THE UNITS TO REPORT TO THE MINISTRY OF FINANCE FOR ADDITIONAL GUIDANCE./.
DEPUTY MINISTER
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