Circular No. 64/1998/TT-BTC provides supplementary guidance on business income tax for lottery ticket agency activities, stipulating that lottery companies must declare and pay on behalf of intermediary agencies, while exempting business income tax for direct retail agencies with monthly incomes lower than the minimum wage.
적용 범위
Lottery company, intermediary agency (main agency, first-level agency, wholesale agency), direct retail agency, street vendor selling lottery tickets.
핵심 사항
- Lottery company → declare and pay on behalf of business income tax for intermediary agencies (commission rate is specified).
- Direct retail agency, street vendor selling lottery tickets → exempted from business income tax if their average monthly income is lower than the minimum wage.
- Local Tax Office → determine the commission portion and the amount of business income tax payable by intermediary agencies.
- Monthly, the lottery company → carry out declaration and payment on behalf of business income tax for intermediary agencies before paying commissions.
- Provincial or municipal Tax Department and Lottery Company → cooperate to determine the commission portion for direct retail agencies and street vendors selling lottery tickets to handle tax exemption or collection according to regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the burden of business income tax on direct retail agencies with monthly incomes lower than the minimum wage, allowing them to operate more easily.
- Negative impact: Increases the tax burden on intermediary agencies and lottery companies, while requiring close cooperation between the Tax Office and the Lottery Company.
❓ 자주 묻는 질문
What responsibilities does the lottery company have?
The lottery company must declare and pay on behalf of business income tax for intermediary agencies according to the specified commission rate.
Which direct retail agencies are exempt from business income tax?
Direct retail agencies with average monthly incomes lower than the current minimum wage will be exempt from business income tax.
What does the local tax office do in this matter?
The local tax office determines the commission portion and the amount of business income tax payable by intermediary agencies.
What is the deadline for declaration and payment of taxes?
Monthly, the lottery company carries out declaration and payment on behalf of business income tax for intermediary agencies before paying commissions.
What responsibilities does the lottery company have towards direct retail agencies?
The lottery company still has the responsibility to declare and pay on behalf of business income tax for intermediary agencies including direct retail agencies.
전문
CIRCULAR
Supplemental Circular No. 97/TT-TCT of the Ministry of Finance dated December 30, 1995 on business income tax for lottery ticket agency sales activities
lottery ticket agency sales activities
Pursuant to Decree No. 96/CP dated December 27, 1995 of the Government detailing the implementation of the Business Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Business Income Tax Law;
To align with the current organizational structure and operations of the lottery ticket agency sales system, the Ministry of Finance supplements Circular No. 97/TC/TCT dated December 30, 1995 of the Ministry of Finance guiding the implementation of Decree No. 96/CP dated December 27, 1995 of the Government detailing the implementation of the Business Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Business Income Tax Law as follows:
1. Supplement Point 2d, Part C of Circular No. 97/TC/TCT dated December 30, 1995 of the Ministry of Finance guiding the declaration and payment of business income tax by lottery ticket agency sales as follows:
The lottery company shall be responsible for declaring and paying on behalf of the business income tax calculated based on the commission received for the total agencies, first-level agencies, wholesale ticket agencies (hereinafter referred to collectively as intermediary agencies) that directly enter into economic contracts to act as lottery ticket agents for the company.
Lottery companies shall base their declarations on the agency commission rates for lottery ticket sales stipulated by the Ministry of Finance and report to the local provincial tax office regarding the agency commission rates applicable in their locality. The provincial tax office shall conduct inspections and determine the amount of commission received and the business income tax payable by intermediary agencies. Monthly, the lottery company shall declare and pay on behalf of the business income tax for intermediary agencies before settling the commission payments.
2. Supplement Point 1, Section 1, Part D of Circular No. 97-TC/TCT dated December 30, 1995 of the Ministry of Finance with the following content:
For direct retail and street vendors selling lottery tickets whose average monthly income (revenue minus expenses) from ticket sales commissions is equivalent to the minimum wage currently prescribed in Clause 1, Article 11 of Decree No. 96/CP dated December 27, 1995 of the Government, they are exempted from paying business income tax.
However, for retail agencies with large volumes of ticket sales and income from ticket sales commissions exceeding the current minimum wage level, they must pay business income tax according to regulations. In this case, the lottery company still has the obligation to declare and pay on behalf of the business income tax for intermediary agencies as specified in Point 1 of this Circular.
The provincial tax offices under the central government and lottery companies at the local level have the responsibility to cooperate in determining the commission amounts allocated to direct retail and street vendor agencies selling lottery tickets during each period to handle exemptions or correct tax collection as prescribed.
3. This Circular takes effect fifteen days after its issuance date. During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for research and resolution./.
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