Decision No. 161/2005/QĐ-TTg On expanding the pilot program for business establishments to self-declare and pay taxes on special consumption tax at the production stage domestically; natural resources tax; real estate tax; high-income individual income tax; and business license tax.

Pursuant to …;

Regarding the expansion of the pilot program for production and business entities to self-declare and self-pay taxes on special consumption tax at the domestic production stage; natural resources tax; real estate tax; high-income individual income tax; and business license tax

Special consumption tax at the domestic production stage and natural resources tax

Real estate tax; high-income individual income tax; and business license tax

High-income individual income tax and business license tax

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PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Special Consumption Tax Law dated August 25, 1998 and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law dated June 17, 2003;

Pursuant to current tax laws and ordinances;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Production and business establishments falling under the provisions of Clause 2, Article 1 of Decision No. 197/2003/QĐ-TTg dated September 23, 2003 of the Government shall be piloted to implement self-declaration and self-payment of taxes on special consumption tax at the domestic production stage; natural resources tax; real estate tax; high-income individual income tax; and business license tax as follows:

1. For special consumption tax at the domestic production stage and natural resources tax:

a) Monthly, production and business establishments shall self-declare according to the declaration form issued by the Ministry of Finance and pay the full amount of tax declared into the State budget. The deadline for submitting the declaration form and paying the tax shall not exceed the 25th day of the following month.

b) Annually, production and business establishments shall not need to settle accounts for special consumption tax at the domestic production stage and natural resources tax with the Tax Authority.

2. For real estate tax; high-income individual income tax; and business license tax, production and business establishments shall self-declare according to the declaration form issued by the Ministry of Finance and pay the full amount of tax declared into the State budget. The deadlines for declaration, payment of tax, and settlement of tax shall be carried out in accordance with the current tax laws.

Article 2. The Ministry of Finance shall guide the implementation of this Decision; develop management procedures and apply information technology to tax administration work in line with the mechanism of production and business establishments self-declaring and self-paying taxes.

Article 3. This Decision shall take effect 15 days after its publication in the Official Gazette. The contents regarding the responsibilities of the Tax Authority, related agencies, and other provisions concerning the pilot implementation of the mechanism of production and business establishments self-declaring and self-paying taxes not specified in this Decision shall be implemented in accordance with Decision No. 197/2003/QĐ-TTg dated September 23, 2003 of the Prime Minister.

Article 4. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, and Chairpersons of provincial People's Committees and municipal People's Committees directly under the Central Government are responsible for enforcing this Decision./.