This Circular amends and supplements Circular No. 219/2013/TT-BTC guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/NĐ-CP. Notably, this Circular adds new provisions related to organizations and enterprises receiving fees from state agencies in collection and payment activities.
적용 범위
Organizations, enterprises
핵심 사항
- Organizations, enterprises receiving fees from state agencies for performing collection and payment activities shall not declare and pay VAT (Point h Clause 7 Article 5).
- Collection and payment fees include collecting voluntary social insurance, voluntary health insurance for the Social Insurance Agency; paying preferential allowances for war veterans and other allowances for the Ministry of Labor, Invalids and Social Affairs; collecting taxes from households and individuals for the tax authority, and other collection and payment fees for state agencies.
- Organizations, enterprises receiving collection and payment fees before the effective date of this Circular shall implement according to the guidance of this Circular (Article 2).
- This Circular takes effect from January 10, 2016.
- Organizations, enterprises must promptly reflect any difficulties encountered during implementation for the Ministry of Finance to study and resolve.
🌐 이 문서의 사회적 영향
- Facilitate organizations, enterprises when receiving fees from state agency collection and payment activities.
- Reduce the burden of VAT on these fees.
- State agencies may save time and resources in implementing collection and payment services.
❓ 자주 묻는 질문
Which organizations/enterprises are exempted from VAT when receiving fees from collection and payment activities?
Organizations, enterprises receiving fees from state agencies in collection and payment activities.
What types of fees are exempted from VAT under this new provision?
Including collecting voluntary social insurance, voluntary health insurance for the Social Insurance Agency; paying preferential allowances for war veterans and other allowances for the Ministry of Labor, Invalids and Social Affairs; collecting taxes from households and individuals for the tax authority, and other collection and payment fees.
When does this Circular take effect?
From January 10, 2016.
If an organization/enterprise receives fees before the effective date of this Circular, what should it do?
Must implement according to the guidance of this Circular.
Is it necessary to report to the Ministry of Finance if encountering difficulties during implementation?
Must promptly reflect any difficulties for the Ministry of Finance to study and resolve.
전문
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MINISTRY OF FINANCE Number: 193/2015/TT-BTC |
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SOCIALIST REPUBLIC OF VIET NAM
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CIRCULAR
Amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 2013
of the Ministry of Finance guiding the implementation of the Law on Value Added Tax
and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government
detailing and guiding the implementation of certain provisions
Law on Value Added Tax
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008 and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law No. 71/2014/QH13 amending and supplementing certain articles of various tax laws dated November 26, 2014;
Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing certain articles of various Tax Laws and amending and supplementing certain articles of various Tax Decrees;
Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of Laws on Taxation and Amending and Supplementing Certain Provisions of Decrees on Taxation;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Implementing Resolution No. 62/NQ-CP dated September 7, 2015 of the Government on the regular meeting of the Government in August 2015;
At the proposal of the Director General of the State Revenue Administration,
The Minister of Finance guides the amendment and supplementation of certain contents in Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding value added tax as follows:
Article 1. Amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax (which has been amended and supplemented according to Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) as follows:
Supplementing Point h Clause 7 Article 5 of Circular No. 219/2013/TT-BTC as follows:
"h. Organizations and enterprises receiving fees from state agencies for performing collection and disbursement activities for state agencies.
Fees for collecting and disbursing for state agencies mentioned in this point are those received from activities such as collecting voluntary social insurance premiums, voluntary health insurance premiums for the Social Insurance Agency; disbursing preferential allowances for persons with meritorious service, other allowances for the Ministry of Labor, Invalids and Social Affairs; collecting taxes from households and individuals for the Tax Authority, and other collection and disbursement activities for state agencies."
Article 2. Effective Date
1. This Circular takes effect from January 10, 2016.
2. Organizations and enterprises receiving fees from state agencies' collection and disbursement activities before the effective date of this Circular shall implement in accordance with the guidance provided in this Circular.
In the course of implementation, if there are any difficulties, organizations and enterprises are requested to promptly report to the Ministry of Finance (General Department of Taxation) for study and resolution./.
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