Circular No. 74/A-TC-TCT guiding the implementation of Decree No. 56-CP dated August 28, 1990 of the Government detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

CIRCULAR

OF THE MINISTRY OF FINANCE

Guidelines for Implementing Decree No. 56/CP

dated August 28, 1993, of the Government detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law

The Special Consumption Tax Law which was adopted by the National Assembly, Session VIII on June 30, 1990; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law which was adopted by the National Assembly, Session IX on July 5, 1993;

Pursuant to the Special Consumption Tax Law adopted by the National Assembly, Session VIII on June 30, 1990; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law adopted by the National Assembly, Session IX on July 5, 1993;

Pursuant to Decree No. 56/CP dated August 28, 1993 of the Government detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law;

The Ministry of Finance hereby provides guidance as follows:

 

I. SCOPE OF APPLICATION OF THE SPECIAL CONSUMPTION TAX LAW

1. The objects subject to special consumption tax include cigarettes, cigars, various types of alcohol, various types of beer, and various types of fireworks.

The taxpayers of the special consumption tax are organizations and individuals of all economic sectors, social groups; foreign-invested enterprises established and operating under the Investment Law in Vietnam, producing and consuming within the territory of Vietnam goods subject to special consumption tax.

2. Each item subject to special consumption tax shall only be taxed once at the place of production.

3. Production units producing goods subject to special consumption tax must pay the special consumption tax at the place of production. In cases where the production unit has retail outlets directly affiliated with it, the production unit must declare and pay the special consumption tax at the place of production; retail outlets selling products must declare and pay turnover tax according to the applicable turnover tax rate for commercial activities.

4. When paying the special consumption tax, the production unit may deduct the amount of special consumption tax already paid on raw materials at the previous stage if the following conditions are met:

The raw material is an item subject to special consumption tax.

That raw material has been taxed with special consumption tax and has one of the following documents:

Receipt for payment of special consumption tax at the previous stage.

Goods transport document issued by the tax authority indicating that the goods have been taxed with special consumption tax.

Invoice issued by the Ministry of Finance (General Department of Taxation).

The deduction of the special consumption tax shall be carried out each time the tax is collected together with the declaration and payment of the tax and calculated according to the formula:

Example: During the tax payment period, Factory A generated the following transactions:

Dispatched 80,000 liters of beer raw material for production: 240,000 cans of beer.

Sold 200,000 cans of beer, taxable price: 2,600 VND/can.

The special consumption tax paid on the beer raw material corresponding to the 200,000 cans of beer sold is: 90 million VND.

The special consumption tax that Factory A must pay in the month is determined as follows:

(200,000 cans x 2,600 VND/can x 75%) - 90 million = 300 million VND

In cases where the exact amount of special consumption tax paid at the previous stage corresponding to the quantity of products consumed during the period cannot be accurately determined, it may be temporarily calculated based on the data from the previous period, and will be settled according to the actual amount at the end of the month or quarter.

5. If goods subject to special consumption tax are exported, they are not subject to special consumption tax in the following specific cases:

a) Goods produced by the production unit are directly exported or directly processed for foreign countries and goods that have actually been exported.

The production unit must submit to the tax authority directly managing the unit the following documents:

Export permit issued by the Ministry of Trade or competent authority specifying the type of goods to be exported.

Contract for processing production for foreign countries (in case of processing) or sales contract with foreign countries.

Invoice and dispatch note for the exported goods or returned goods from processing.

Transportation contract for exported goods.

Customs declaration form.

b) Goods produced by the production unit are sold to:

Trading units for export.

Duty-free shops.

Entrusted to trading units for export.

The production unit must present to the tax authority directly managing the unit the following documents:

Sales contract between the production unit and the trading unit for export or duty-free shop.

Export agency contract between the production unit and the trading unit for export (in case of agency).

Invoice consistent with the signed economic contract.

Export permit (or certified copy) of the trading unit for export consistent with the goods listed in the economic contract.

Monthly or periodically when paying taxes, the production unit producing goods subject to special consumption tax must prepare a comprehensive list of all goods sold or entrusted for export to trading units and submit it along with the tax declaration form to the tax authority directly managing the unit. The tax authority directly managing the unit is responsible for checking the list of goods sold for export and informing relevant tax authorities about: Name of the purchasing unit for export; quantity and value of goods sold for export; and simultaneously processing confirmation for the unit regarding the quantity of goods sold for export that does not require payment of special consumption tax.

In cases where the trading unit for export does not export but sells domestically, in addition to paying turnover tax on sales revenue according to the applicable turnover tax rate for commercial activities, the trading unit for export must also pay the special consumption tax on behalf of the production unit. The taxable price for special consumption tax is the purchase price; if the purchase price cannot be determined, it is calculated based on the actual selling price before special consumption tax.

II. BASIS FOR CALCULATING TAX AND SPECIAL CONSUMPTION TAX SCHEDULE

 

The amount of special consumption tax is calculated using the formula:

Special consumption tax payable

The quantity of products consumed is: Quantity or weight of goods dispatched for sale, gift, exchange, internal consumption, return of goods processed abroad, or dispatched to affiliated shops or branches.

The quantity of goods consumed is: the quantity or weight of goods sold, exchanged, gifted, used for internal consumption needs, returned from processing, or supplied to affiliated stores or branches.

In cases of selling goods for consumption, business establishments must use sales invoices or warehouse withdrawal invoices issued by the Ministry of Finance (General Department of Taxation). The invoice must clearly reflect the quantity of goods, the selling price, and other prescribed details.

For the specific case of withdrawing goods for branch stores directly under the unit, the establishment may use internal transport and warehouse withdrawal forms number 02 C/BH issued by the Ministry of Finance.

Production units subject to special consumption tax that fail to comply fully with the provisions of Article 10 of the Special Consumption Tax Law regarding registration, declaration, and payment of taxes; maintaining accounting books and records; and failing to meet the requirements of the tax authority for providing necessary documents related to tax calculation shall be subject to the tax authority's right to base the determination of the quantity of products consumed and the taxable value on the results of investigations and consultations with relevant departments, in accordance with Article 18 of the Special Consumption Tax Law.

For small production households subject to quota-based special consumption tax payments, the district or county tax authority will cooperate with relevant departments to determine the production volume to set the quota of products consumed as the basis for determining the monthly and periodic special consumption tax payable.

2. Taxable Value: The taxable value of goods subject to special consumption tax is the selling price at the place of production before the special consumption tax is applied, determined as follows:

a) Selling Price: This is the actual selling price recorded on the sales invoice.

For cases where warehouse withdrawal forms are used, the selling price is the actual selling price recorded on the sales invoice of that type of product or a similar product at the time of withdrawal.

If the selling price recorded on the invoice is lower than the regional market price (district, county) of the production location by 10% or more, as reported by the price management agency, the tax authority has the right to verify and determine an appropriate selling price as the basis for calculating the taxable value.

b) Tax Rate: This is the percentage rate of the special consumption tax for each item as specified in the special consumption tax table.

Example 1: The actual selling price of one liter of draft beer at the place of production is 2,850 VND, with a tax rate of 90%.

Example 2: The actual selling price of one pack of filtered cigarettes produced mainly from imported materials at the place of production is 5,700 VND/pack, with a tax rate of 70%.

For processed goods, gifts, internal consumption, exchanges, the taxable value of special consumption tax is the taxable value of similar goods or equivalent goods.

Example 3: Factory B produces rice wine. In the month, the factory used 1,000 bottles of new rice wine for internal consumption and gifts. The actual selling price of new rice wine with special consumption tax at the place of production in the month was 13,300 VND/bottle. 1,000 bottles of new rice wine used for internal consumption and gifts must pay special consumption tax. The taxable value is based on the selling price of 13,300 VND/bottle, specifically as follows:

In cases where the special consumption tax is collected and paid on behalf of the producer by organizations or individuals according to Article 10 of Decree No. 56-CP dated August 28, 1993, the taxable value of the special consumption tax is the purchase price at the place of production without the special consumption tax.

Example 4: Company A, an organization purchasing firecrackers from scattered small producers, must pay the special consumption tax on behalf of these producers. The purchase price of one box of firecrackers at the place of production is 1,000 VND, which is determined as the selling price of the producer without the special consumption tax. The purchased quantity of firecrackers is 100,000 boxes, with a tax rate of 100% for firecrackers.

In cases where organizations or individuals collecting purchases do not have sufficient conditions to determine the taxable value or lack receipts proving the payment of special consumption tax, the tax authority bases the taxable value on the market selling price of the goods in the local production area.

The valuation of the taxable value is regulated as follows:

Tax collection officers or inspection departments base the taxable value on the market selling price and propose it.

Local Tax Bureau coordinates with the Department of Finance and Prices to determine the taxable value of special consumption tax for specific items consistent with the local market selling price.

The Director of the Tax Bureau issues a decision on the specific taxable value for each item.

3. Tax Rates for Goods Subject to Special Consumption Tax:

The tax rates for goods subject to special consumption tax are stipulated in Point 4 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law and Article 6 of Decree No. 56-CP dated August 28, 1993. Specifically:

Filtered cigarettes produced mainly from imported materials refer to filtered cigarettes using over 51% of imported tobacco threads compared to the total tobacco threads required to produce the product.

Medicinal alcohol is subject to a tax rate of 15% if it meets the following conditions:

Operating permit issued by the Ministry of Health,

Production registration number issued by the Ministry of Health.

If these conditions are not met, the entity must pay the special consumption tax at the rate applicable to the corresponding alcohol content.

Other types of alcohol include: white alcohol, colored alcohol, fruit alcohol... excluding food-grade alcohol and industrial alcohol.

Fireworks include: various types of fireworks, including flower fireworks, firework displays...

 

III. REGISTRATION, DECLARATION AND PAYMENT OF TAX AND TRANSPORTATION
GOODS

1. Declaration for Registration and Payment of Special Consumption Tax:

a) According to Article 10 of the Special Consumption Tax Law and Articles 7, 8, and 9 of Decree No. 56-CP dated August 28, 1993, production units subject to special consumption tax are responsible for declaring and registering the payment of special consumption tax with the direct managing tax authority (according to the attached form).

The special consumption tax registration declaration form must be made in two copies, certified by the directly managing tax authority, with one copy retained at the tax office and the other returned to the business for safekeeping as proof that the declaration procedure has been completed.

Not later than five days before commencing production, or division, dissolution, the production facility must declare and register or report with the tax authority.

b) Business establishments producing goods subject to special consumption tax must strictly comply with the Accounting and Statistics Ordinance issued by the State Council on May 10, 1988. They must implement the system of issuing purchase and sale invoices and service provision receipts according to Decision No. 292/CT dated November 17, 1988, of the Chairman of the Council of Ministers (now Prime Minister) and Circular Jointly Issued by the Ministry of Finance and the General Statistics Office No. 58/TT-LB dated December 23, 1988 guiding the implementation of Decision No. 292-CT and Circular No. 61 TC/TCT dated July 22, 1993 of the Ministry of Finance guiding the issuance of invoices and documents when purchasing, selling goods, and providing services for payment.

Business establishments producing goods subject to special consumption tax must use invoices uniformly issued by the Ministry of Finance.

c) Business establishments producing goods subject to special consumption tax have the responsibility to provide necessary documents upon request by the tax authority for checking accounting books, documents, invoices, raw material warehouses, goods...

Business establishments may not refuse to present, provide, or explain necessary documents requested by the tax authority under the pretext of professional secrecy or other reasons.

The tax authority shall not disclose secrets to organizations or individuals who are not responsible for the documents and data provided by business establishments.

2- Procedures for declaring and paying taxes and transporting goods.

According to Article 1, Point 1 of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law and Article 11 of Decree No. 56-CP dated August 28, 1993 of the Government, the special consumption tax is paid by the production establishment.

a) Production establishments generating large amounts of special consumption tax must declare and pay the special consumption tax when selling goods, returning processed goods, and paying the tax according to the notification from the tax authority.

To align with reality, the declaration and payment procedures for units required to pay more than 300 million VND/month in special consumption tax are stipulated as follows:

Each day, based on sales invoices and delivery orders (in cases where goods are delivered to branches or subsidiaries), the production establishment must submit the special consumption tax declaration form to the tax authority on the following day.

The tax authority will check, calculate the tax, and promptly notify the amount due to the production establishment.

Based on the tax authority's notification, the production establishment must immediately pay the tax amount into the National Treasury. If payment has not been received, the deadline for tax payment is the day payment is received, but no later than 14 days from the date of the notification. If payment is delayed beyond 14 days, starting from the 15th day, a daily penalty of 0.2% (two thousandths) of the overdue tax amount will be imposed.

b) For production establishments required to pay less than 300 million VND/month in special consumption tax, they must declare and pay taxes periodically every five or ten days.

Based on the tax payable, the tax authority will set the periodic tax payment schedule for each production establishment.

According to the prescribed period, the production establishment will declare the tax. The tax authority will notify the tax payable to the production establishment. The declaration, notification, and payment procedures follow those specified in Point a above.

In cases of goods dispatch, including dispatch to agents, consignees, or entrusted parties, but without immediate receipt of payment (both cases mentioned in Points a and b above), the tax payment deadline is the day payment is received, but no later than 14 days from the date of the tax payment notification.

At the end of each quarter and year, the establishment will settle the special consumption tax with the tax authority. Any discrepancies between daily or periodic payments and the final settlement regarding the amount payable and actually paid will be adjusted according to the actual settlement.

c) For individual households with low special consumption tax generation, the special consumption tax is paid based on a quota of products sold. The tax payment deadlines are set for the 10th, 20th, and last day of each month. If the payment date falls on a Sunday or public holiday, it will be postponed to the next working day.

The tax authority will issue periodic tax payment notifications to production households. Based on the actual situation of the establishment, the tax authority will clearly specify the deadline for completing tax payment in the notification. If payment is delayed beyond the specified date, a daily penalty of 0.2% (two thousandths) of the overdue tax amount will be imposed for each day of delay.

d) For small and scattered production establishments or those unable to declare and pay special consumption tax due to objective reasons, the purchasing organization or individual must pay the tax on behalf of the producer, as stipulated in Article 10 of Decree No. 56-CP dated August 28, 1993 of the Government.

The provincial or municipal tax bureau will base their regulations on specific local conditions for collecting special consumption tax in such cases.

Purchasing organizations or individuals must register to pay taxes at the place of purchase; the tax authority will assign staff to manage regularly and determine the quantity of purchased goods. Purchasing organizations or individuals must submit a special consumption tax declaration form for each batch or shipment before transportation.

Based on the tax authority's notification, organizations or individuals must directly pay the tax into the National Treasury.

e) Goods transported on the road must have one of the following accompanying documents:

Payment receipt;

Sales invoice or combined warehouse release invoice issued by the Ministry of Finance (General Taxation Department);

Goods transport document issued by the Ministry of Finance (General Taxation Department);

Combined warehouse release and internal transport document issued by the tax authority for goods transferred from one warehouse to another within the same establishment.

g) Goods subject to special consumption tax stored in warehouses (excluding finished product warehouses of the producing establishment) and retail stores must have documents proving the payment of special consumption tax, such as payment receipts or purchase invoices.

 

IV. REDUCTION AND EXEMPTION OF VALUE-ADDED TAX

Pursuant to Article 19 of the Special Consumption Tax Law which has been amended and supplemented at Point 7 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law, and pursuant to Clause 13 of Decree No. 56-CP dated August 28, 1993 of the Government, the reduction and exemption of special consumption tax shall be regulated as follows:

1. Cases eligible for tax reduction.

a) Production units producing goods subject to special consumption tax that encounter difficulties due to natural disasters, enemy actions, or unexpected accidents may be considered for a reduction in special consumption tax. The reduction rate shall be proportional to the percentage of damage to business assets compared to the total value of assets and business capital but shall not exceed 30% of the value of damaged assets and 50% of the tax payable during the period of reduction. The duration of the tax reduction shall not exceed 180 consecutive days from the date of occurrence of the damage and the date of shipment of goods.

Example: Enterprise A suffered a fire on October 1, 1993, with asset damage amounting to 120 million dong. The total value of assets and business capital of the enterprise is 600 million dong. The damage ratio relative to the total asset value is 20%. The enterprise had to cease production to address the consequences and resumed production and shipped goods on November 1, 1993. The special consumption tax payable after 180 consecutive days from November 1, 1993, is 100 million dong. The tax reduction must meet the following conditions:

1. Not exceeding 30% of the value of damaged assets, which is 40 million dong.

2. Not exceeding 50% of the tax payable during the period, which is 50 million dong.

3. Corresponding to the damage ratio: 20%.

4. The reduction period shall not exceed: 180 consecutive days.

In this case, the enterprise is entitled to a reduction in special consumption tax of 20 million dong (100 million x 20%).

To have grounds for considering a tax reduction as stipulated above, production units suffering losses due to natural disasters, enemy actions, or unexpected accidents must submit complete files as prescribed to the tax authority managing the unit; the application for tax reduction includes:

An application for exemption or reduction of special consumption tax detailing the reasons for the loss.

A record confirming the extent and value of damage to assets and business capital by the competent authority.

Confirmation of the value of assets and business capital based on the declaration submitted for tax payment to the tax authority or the most recent financial report close to the time of the loss.

A declaration of the special consumption tax payable according to the law and actually paid during the period of requested tax reduction, certified by the tax authority and the Treasury Office.

A letter from the tax authority managing the unit determining the loss ratio and recommending specific periods and amounts of tax reduction.

The tax management agency must send the entire dossier to the Ministry of Finance (General Tax Department).

Before receiving an official decision from the Ministry of Finance, the unit must declare and pay taxes as prescribed. Once the official decision is made, the reduced tax will be deducted from the tax payable in the subsequent period.

b) Newly established production units officially commencing operations from 1993, if they incur losses while paying special consumption tax, may be considered for annual tax reduction. The reduction level corresponds to the amount of loss but shall not exceed 30% of the tax payable each year. The period for considering tax reduction shall not exceed two years, starting from the year of commencement of production.

New production units are those newly constructed and put into operation according to the decision of the competent authority and granted a business license. Units previously established, now divided, merged, renamed, dissolved, and re-established do not qualify for tax reduction under this provision.

Example 1: The Hoa Cuc Beer Production Unit was newly established and officially commenced operations in 1993. Its business situation in 1993 is as follows:

Beer production volume: 500,000 liters of draft beer.

Special consumption tax payable: 750 million dong.

Business results: Loss of 300 million dong.

The special consumption tax reduction for the unit is 225 million dong (750 million x 30%).

Example 2: Following Example 1, the loss in 1993 is 100 million dong.

The corresponding special consumption tax reduction is 100 million dong, which is less than 30% of the maximum allowable tax reduction (750 million dong x 30% = 225 million dong).

c) Production units expanding production or applying new production technology, if they incur losses while paying special consumption tax, may be considered for a reduction in special consumption tax. The reduction level corresponds to the annual loss but shall not exceed 30% of the special consumption tax payable for the additional production volume in the year due to expansion or new technology application. To determine the additional production volume in the year, it should be compared with the actual production volume of the previous year or with the plan before the expansion or new technology application. The period for considering tax reduction shall not exceed two years, starting from the year of increased production volume due to expansion or new technology application.

If production units expanding production or applying new production technology cannot separately account for the production and business results of the additional production volume, the basis for considering tax reduction shall be the overall production results of the unit in the year of tax reduction and the special consumption tax payable for the additional production volume due to expansion or new technology application.

Example: A beer production unit invested in expanding production by installing a new beer can production line. It started production in 1993. The business results of the new line in 1993 are as follows:

Production volume of beer cans produced by the new line: 500 thousand cans.

Special consumption tax payable: 1 billion dong.

Business results of the new line in 1993 incurred a loss of 500 million dong.

The special consumption tax reduction in the year due to expanded production is 300 million dong (1 billion dong x 30%).

Production facilities falling under the category eligible for tax reduction as stipulated in points b and c must complete all procedures to request tax reduction as prescribed below and submit them to the tax authority managing the facility:

The application for tax reduction by the production unit must clearly state the reasons for requesting the reduction. For cases specified in point c, the portion of increased production volume must be explained clearly.

Financial settlement statements accompanied by explanations of the settlement for the year of requested tax reduction.

Inspection records of costs and business results by the local tax authority detailing the reasons for the loss and the special consumption tax payable for the additional production volume in the year.

Decision on establishment and confirmation documents of the start date of production with consumable products (for newly established production units).

Approval decision on investment justification for expanded production and approval of new technology application (for cases of expanded production or new technology application).

Letter from the provincial tax office recommending the amount and period of tax reduction.

The tax management agency must send the entire dossier to the Ministry of Finance (General Tax Department).

For production facilities subject to consideration for special consumption tax reduction as specified in points b and c above during the period before an official decision on tax reduction is made, the local tax authority shall base its quarterly settlement to determine the loss amount for which the facility may delay payment of the special consumption tax.

The amount of special consumption tax that can be delayed for each quarter corresponds to 70% of the incurred loss but not exceeding 30% of the special consumption tax payable for that quarter.

2. Authority to consider tax reduction:

The reduction of the special consumption tax is decided by the Minister of Finance.

 

V- VIOLATION HANDLING

According to Article 20 of the Special Consumption Tax Law and point c, Clause 1 of Article 20 amended by Article 1 of the Law amending and supplementing certain provisions of the Special Consumption Tax Law and Decree No. 01-CP dated October 18, 1992 of the Government on regulations regarding administrative penalties in the field of taxation, it is provided that:

1. Organizations and individuals who fail to comply with registration, declaration, accounting bookkeeping, and retention of vouchers and invoices as stipulated in Articles 10, 11, and 12 of the Special Consumption Tax Law shall be warned or fined according to the severity of the violation.

2. Organizations and individuals engaged in production, processing, purchasing, trading, or transporting goods without valid vouchers shall, in addition to paying the full amount of special consumption tax as prescribed, also be fined from one to three times the amount of evaded tax. A first offense will result in a single fine; a second offense will result in a double fine; and a third or subsequent offense will result in a triple fine. In cases where the violation is aggravated, the first offense may also result in a fine of two to three times the amount of evaded tax. In cases of large-scale tax evasion or repeated offenses after administrative penalties, or in cases of extremely large-scale tax evasion or criminal offenses under serious circumstances, criminal responsibility will be pursued according to Article 169 of the Penal Code.

3. Organizations and individuals who delay payment of taxes or fines recorded in tax collection orders, notices to pay taxes, or penalty decisions shall, in addition to paying the full amount of taxes or fines as prescribed, be subject to a daily fine of 0.2% (two thousandths) of the delayed payment amount.

4. Organizations and individuals who obstruct tax authorities or tax officers from inspecting goods or raw materials at places of production or business operations, or who arbitrarily break seals on warehouses, raw material stores, machinery, or factories within the sealing period set by the tax authorities... shall be dealt with according to the law based on the severity of the violation.

5. Organizations and individuals who delay tax payments or fines shall be handled as follows:

Deduct funds from the organization's account at the bank to pay taxes or fines. The bank has the responsibility to implement preferential deductions from the organization's account at the bank to pay taxes or fines according to the decision of the tax authority.

Seize goods or evidence to ensure sufficient payment of taxes or fines.

Attach assets according to the law to ensure payment of outstanding taxes or fines.

The authority and procedures for imposing penalties for violations of the Special Consumption Tax Law are implemented according to Decree No. 01-CP dated October 18, 1992 of the Government on regulations regarding administrative penalties in the field of taxation and Circular No. 11 TC/TCT dated February 24, 1993 of the Ministry of Finance guiding the implementation of Decree No. 01-CP of the Government.

 

VI. COMPLAINTS AND STATUTE OF LIMITATIONS

According to Articles 25, 26, 27, and 28 of the Special Consumption Tax Law, organizations and individuals have the right to complain about the incorrect enforcement of the Special Consumption Tax Law against themselves.

The complaint must be sent to the tax authority issuing the tax collection order or decision within thirty days from the date of receipt of the order or decision. While waiting for resolution, the complainant must pay the full amount of taxes or fines as notified within the prescribed time limit. The authority receiving the complaint must examine and resolve the matter within fifteen days from the date of receipt of the complaint. For complex cases requiring more time for investigation and verification, the parties concerned must be informed, and the resolution period shall not exceed thirty days from the date of receipt of the complaint.

After examining the complaint, the authority handling the complaint must issue a decision and respond to the complainant. If there is a change in the previous decision causing damage to the party, compensation for direct losses must be provided.

If the complainant disagrees with the decision of the receiving authority or if the matter remains unresolved beyond the prescribed time limit, the complainant has the right to appeal to the higher-level tax authority directly overseeing the receiving authority.

The tax authority must refund improperly collected taxes and fines and pay compensation (if applicable) within fifteen days from the date of receipt of the superior authority's decision. In cases where false declarations, tax evasion, or tax errors are discovered and concluded, the tax authority is responsible for recovering the tax amount within three years from the date of false declaration, tax evasion, or tax error.

This circular takes effect from September 1, 1993, and replaces Circular No. 46 TC/TCT dated October 4, 1990 of the Ministry of Finance guiding the implementation of the Special Consumption Tax Law. Other regulations on the Special Consumption Tax issued by the Ministry of Finance and other ministries, sectors, and localities that conflict with this circular are abolished.

 

VII. IMPLEMENTATION ORGANIZATION

2. Decisions on exemption and reduction of special consumption tax prior to the implementation of the Law amending and supplementing certain provisions of the Special Consumption Tax Law shall continue to be implemented according to the previously determined levels and periods.

3. The implementation of withholding of special consumption tax on taxable items before September 1, 1993: tobacco leaves, cigarette threads, food alcohol shall continue to be implemented until March 31, 1994 at the latest and only apply to tax receipts submitted before September 1, 1993.

4. The General Department of Taxation is responsible for organizing and directing the tax sector to inspect and guide units to properly implement the Special Consumption Tax Law and related implementing documents.

During the implementation process, if difficulties arise, units and agencies need to promptly report to the Ministry of Finance for research and supplementary guidance.

Tax registration number:

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Tax registration number:

FORM FOR REGISTRATION OF SPECIAL CONSUMPTION TAX

Respected: (1)

1- Name of business entity:(2)

2- Controlling authority: (3)

3- Name and surname of director or owner of the business entity:

4- Decision on establishment number...date...issued by the authority.

Business license number:...date...issued by.

5- Time of commencement of operation from...

6- Main business activities (4):...secondary:...

7- Main products manufactured or traded:

Among them: Products subject to special consumption tax:

8- Main place of business:

Secondary:

Place with raw material warehouse, product warehouse:

9- Total business capital or total investment capital:

Among which: Statutory Capital

+ Belongs to budget capital:

+ Belongs to other sources of capital:

10- Total number of employees:

11- Accounting system used by the unit: (5)

12- Account number: ...at Bank:...

Account number at Treasury:

13- Place for registration of tax payment: (6)

We hereby take responsibility that the above declarations are true and accurate, and we will comply with current tax laws in making tax payments.

Confirmation of tax registration
registered in the book on date... month... year…

Leader of the tax authority
(Signature, stamp)

PART INSTRUCTIONS ON CONTENTS OF THE FORM FOR REGISTRATION OF SPECIAL CONSUMPTION TAX

1- Send to the direct tax collection management authority.

2- Name of enterprise, store.

3- Only fill in for state-owned enterprises or enterprises established and operating under the Law on Foreign Investment in Vietnam.

4- Production, trading, services, agency...

5- For enterprises established and operating under the Law on Foreign Investment in Vietnam, clearly indicate the accounting form and country.

6- Enterprises that are Central State-owned Enterprises or State-owned Enterprises managed by provinces or equivalent levels, joint ventures established and operating under the Law on Foreign Investment in Vietnam must register tax payments with the General Tax Department.

- Enterprises that are provincial, district-level enterprises, cooperatives, groups, individual businesses, and stores managed by central, provincial, or city enterprises located within districts or counties must register tax payments with the District Tax Department.

FORM 1

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

...day month year 199

FORM FOR SPECIAL CONSUMPTION TAX DECLARATION

of the day month year 199
Or from the day to the day month year 199

Manufacturing Entity's Name:

Place of production:

Account number: At Bank:

Account number: At Treasury:

I solemnly declare that the figures declared above are true and accurate Date month year Date month year

FORM 2

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

…Day …month …year 199.. .

DECLARATION OF SPECIAL CONSUMPTION TAX PAID AT PREVIOUS STAGE
TO BE DEDUCTED FROM RAW MATERIALS AND GOODS PURCHASED

From... month... year to... month... year

(Attached to the tax payment declaration form dated…

Of the production entity:

 

Purchase invoice or tax payment receipt		Purchased goods already taxed	Part Declaration of the Taxpayer production					Part Inspection of Tax Officer Management of the Taxpayer
Number	The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.	In case the exporting business declares a selling price (including VAT and special consumption tax) lower than 10% of the market price, the tax authority will determine the taxable value for special consumption tax according to Point 8d, Part D of Circular No. 119/2003/TT-BTC."	Quantity and Weight	Unit price	Purchase Value		Special consumption tax	Quantity and Weight	Unit price	Purchase Value	Special consumption tax
		Total:
Recording Method: Record in the order of purchase documents. In cases where a receipt for paid Special Consumption Tax accompanies the purchased goods, the unit must declare the tax amount already paid according to the receipt. The taxpayer consolidates the declaration for each tax period, the deduction amount for each period being calculated by the tax officer according to regulations.						Prepaid Special Consumption Tax - According to the tax receipt - According to the value of purchased goods Total: - Deductible Special Consumption Tax for this period Date... Month... Year 199... Tax officer managing the entity Signature with full name

 

I hereby certify that the declared figures above are accurate and true

SEAL. Production entity

Director or Chief Accountant

Owner of the business entity

(Signature - Stamp)

NOTICE OF PAYMENT OF SPECIAL CONSUMPTION TAX (1)

(Issued on... Day... Month... Year...)

Tax Authority:

Based on the tax declaration dated... Day... Month... Year...

Of the entity:

Place of production at:

Belonging to district (county)... province (city):...

Request the entity to pay VND... (in words)

Special Consumption Tax due on... Day... Month... Year 19...

Place of tax payment:...

NOTICE OF PAYMENT OF SPECIAL CONSUMPTION TAX (1)

Tax Authority:

Based on the tax calculation from... Day to... Day... Month... Year...

Based on the record of allocated product sales volume established on...

Of the production entity:

Place of production at:... district (county):... province (city):...

Request the entity to pay VND... (in words):...

Special Consumption Tax into the State Treasury.

Place of tax payment:

Deadline for completing tax payment:

(1): This form is used for periodic tax payments or allocations