Circular No. 73 TC/TCT guiding the implementation of Directive No. 313/CT dated October 14, 1991, of the Chairman of the Council of Ministers on agricultural tax work at the end of 1991 and in 1992.

CIRCULAR

Guidelines for Implementing Directive No. 313/CT dated October 14, 1991, issued by the Chairman of the Council of Ministers on agricultural tax work at the end of 1991 and in 1992.

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Pursuant to Directive No. 313-CT dated October 14, 1991, issued by the Chairman of the Council of Ministers on agricultural tax work at the end of 1991 and in 1992, the Ministry of Finance provides guidance as follows:

1. Collection of agricultural taxes and collection of arrears in the fourth quarter of 1991:

a/ Based on the recorded tax revenue of the 1991 tax ledger, the amount of tax collected, tax exemptions according to the will of President Ho Chi Minh, excess tax collected from previous years, and tax arrears from previous years... to determine the remaining tax collection tasks for 1991.

b/ Provincial People's Committees assign tax collection tasks to districts, towns, and commune-level People's Committees; notify each organization and individual taxpayer of their tax obligations; organize tax collection points using rice and tables for cash tax collection in each village and ensure quick and efficient tax collection.

c/ Areas suffering severe crop damage must urgently determine:

- The extent and degree of damage to each plot of land, each field in each village, hamlet, and commune;

The area and degree of damage to each household within the affected area.

Propose reductions and exemptions for 1991 taxes and prepare files to submit to the People's Committee and higher tax authorities for review in 1991.

Areas with normal harvests or without significant weather changes should not consider reducing or exempting taxes due to natural disasters.

2. Regarding tax arrears from before 1990:

Tax authorities need to check organizations and individuals who owe taxes and classify tax arrears into two periods:

a/ Arrears from before 1988, continue to be handled according to Decision No. 153/CT dated June 6, 1989, issued by the Chairman of the Council of Ministers;

- For central debt portions that have not been settled, they must now be fully paid off in 1991.

- For local government tax arrears, each case must be examined and resolved specifically to collect all arrears in 1991 or offset against the remaining tax exemptions according to the will of President Ho Chi Minh. In cases where the debtor cannot be identified, or the debtor resides in highland, mountainous areas, ethnic minority regions, or areas frequently affected by natural disasters, with farmers facing significant difficulties and unable to pay off the tax arrears; each case must be examined specifically and reported to the provincial People's Committee for consideration of reduction or cancellation of tax arrears, but this must be made public among the people.

b/ Arrears from 1989-1990 must be collected in 1991. Cases where the debtor cannot be identified include state-owned farms, cooperatives, production groups that have been dissolved, management boards, farm directors no longer managing and operating production; households directly paying taxes to the State, farmers who have moved to other counties or provinces, or taxpayers facing extreme difficulties such as ethnic minorities in highland areas, ethnic minority groups, areas frequently affected by natural disasters, and heavy losses in 1991.

Specific checks must be conducted and files prepared for each case to report to the Ministry of Finance for submission to the Council of Ministers for review.

c/ State-owned farms, stations, and camps managed by armed forces (military and police) and schools including farms, rehabilitation centers, school lands used for agricultural production... must declare and pay taxes locally where their headquarters are located. All unpaid taxes from previous years (1989-1990) of these units must be considered as paid and submitted to the State budget in 1991. Units failing to declare and pay taxes locally shall be reported by the tax authority and local People's Committee to higher authorities for handling. Special cases must be reported to the Ministry of Finance and the Chairman of the Council of Ministers for immediate resolution in 1991.

3. Implementation of agricultural tax exemptions according to the will of President Ho Chi Minh, ending by the end of 1991.

a/ Cases of incorrect exemptions for the following must be recovered and paid into the budget in 1991.

- State-owned farms and stations when these units are still operational and managing production.

- Households engaged in non-agricultural activities or private farmers engaged in agriculture but primarily employing hired labor.

b/ Cooperatives, production groups, or communes using the tax exemptions granted to residents for other purposes or collecting them into the commune budget without the approval of the commune member assembly must now return the funds to exempt individual cooperative members.

c/ Localities must settle accounts and report the results of implementing agricultural tax exemptions according to the will of President Ho Chi Minh to the Ministry of Finance and the Council of Ministers in the first quarter of 1992.

4. Preparation of the 1992 Agricultural Tax Ledger: This must be carried out immediately from late 1991 to early 1992.

a/ Farm households, agricultural cooperatives, production groups, and state-owned farms including those managed by armed forces and schools must declare taxable land area according to the guidelines of the local tax authority.

For entities, organizations, and individuals who fail to declare, the tax authority may report to the same-level People's Committee and be authorized to determine the basis for taxation and implement tax collection according to policy.

b/ Based on declarations from tax-paying households and land data from land management agencies, the tax authority at the district level directs communes to establish the 1992 tax ledger. Before submitting to the district People's Committee for approval, the commune People's Committee must publicly announce the tax amounts and obtain confirmation from tax-paying households. The announcement period is ten days.

The 1992 Agricultural Tax Ledger must be completed together with the Land and House Tax Ledgers (if applicable) in rural areas by March 10, 1992.

5. Implementation of adjustments to taxable land categories: For specialized crop areas, multiple cropping, or conversion to aquaculture... with high income due to investment in transportation, irrigation, land improvement, new seed varieties... as stipulated in Article 3 of Decree No. 52/HĐBT dated May 27, 1989, issued by the Council of Ministers.

The category of taxable land is determined based on the average annual rice yield achieved over the five-year period from 1986 to 1990 as follows:

- For land currently producing one rice crop, calculate the yield of one rice crop; for land currently producing two rice crops, calculate the yield of two rice crops;

- For land currently producing one rice crop and one cash crop, calculate the yield of one rice crop plus one cash crop converted to rice;

- For land planted with two rice crops and one cash crop, or one rice crop and two cash crops, or all three rice crops, calculate the yield of the two main crops;

- For land exclusively planted with cash crops, convert the yield of cash crops to rice according to the exchange rate between rice and cash crops at the time of determining the land category in the locality;

6. Tax on orchard land, perennial crop land, and land dedicated to short-term industrial crops must be:

- Re-examine the area of each type of planting crop during different periods: basic construction, business operation (for product), replanted orchards, cloned orchards of state organizations for management and taxation purposes as of 1992;

For perennial crops and short-term industrial crops in regions where harvest yields are relatively stable, calculate tax based on the yield suitable for the age of production of each crop;

- For concentrated perennial crops and short-term industrial crops but intercropped with multiple types of crops, calculate tax based on the value of the yield or convert to the yield of the main crop, or classify the land for taxation at one to one and a half times the tax rate of annual crop land;

- For scattered perennial crops and short-term industrial crops, classify the land for taxation like annual crop land, or determine the yield of each orchard converted to rice and calculate tax based on the rice revenue collected at the time of taxation;

7. Strengthen management and tax collection for state-owned farms and stations on key fronts:

- Accurately determine the area subject to management and taxation: Based on the area allocated according to economic and technical feasibility studies, annual increases and decreases; in cases of reduction due to allocation to other organizations or individuals for use, specific comparisons must be made and the increase in area managed by the organization or individual receiving land from the farm for taxation purposes must be calculated;

Calculate tax based on the actual total yield harvested by the farm workers, even if the farm only collects part of the products produced by the farm workers; simultaneously identify unreasonable expenses that affect the farm's ability to pay taxes and promptly address them or report to the Ministry of Finance for handling such as depreciation, material costs, electricity prices, etc.;

Collect taxes closely aligned with the production and consumption progress, actively collect all types of taxes generated at the farm such as: income tax, profit tax, property tax, etc., along with agricultural tax;

8. Consolidate organizational structure and funding to ensure tax work at the commune level:

Implement the provisions of Point 3, Article 8 of Decree No. 281-HĐBT dated August 7, 1990 of the Council of Ministers; and Circular No. 4239-PPLT of the Council of Ministers' Office dated November 30, 1991 regarding the allocation of funds retained by communes to serve the organization of agricultural tax collection; the Ministry of Finance stipulates the amount of funds allocated to the People's Committee of communes and wards, calculated as a percentage (%) of the annual agricultural tax revenue collected to ensure the implementation of agricultural tax collection work in communes starting from 1992 as follows:

This fund replaces the commune tax business expense, tax officer remuneration (delegated collection), and other expenses related to agricultural tax in the commune; funded by the central budget and included in the annual budget of the tax sector;

Based on the scope and percentage ratio prescribed above:

- Annually, the General Department of Taxation: estimates the average temporary extraction ratio, plans extraction quarterly, seasonally, and annually, reports to the Budget Department, Administrative Affairs Department, Financial Management Department for temporary extraction and final settlement at year-end;

- The Provincial Tax Department, City Tax Department specifies the percentage (%) or specific level for each commune, ward, and assigns the Agricultural Tax Department of the Provincial Tax Department to coordinate with the District Tax Departments managing the areas;

The General Department of Taxation is responsible for guiding the management and use of this source of funds;

9. Strengthen the guidance of People's Committees at all levels on agricultural tax work:

The tax authority regularly reports to the same-level People's Committee on results, difficulties, advantages, and advises the People's Committee on directing agricultural tax collection work, especially at the beginning of the harvest season, organizing tax collection for state-owned farms, coordination among relevant sectors in agricultural tax payment... promptly addressing phenomena of embezzlement, corruption, or self-regulation of tax money for commune budgets before depositing it into the National Treasury;

During implementation, if there are any issues, please reflect them to the Ministry of Finance through the People's Committees and tax authorities at all levels for research and resolution./.