Circular No. 86/1997/TT-BTC guides the payment of tax on additional telecommunications charges at hotels, effective from August 3, 1997. Hotels rated with stars and registered for additional telecommunications charge levels must pay turnover tax (10%) and income tax (45%).
적용 범위
Hotels rated with stars have registered additional telecommunications charge levels with the Ministry of Finance.
핵심 사항
- Hotels rated with stars and registered for additional telecommunications charge levels must pay turnover tax (10%) and income tax (45%).
- Turnover subject to taxation is the total amount of additional telecommunications charges generated during the tax period.
- Hotels record and declare the amount of additional telecommunications charges, and pay taxes according to the specific level generated during the tax period.
- Hotels not rated with stars, guesthouses, inns, and restaurants are not subject to turnover tax and income tax under this guidance.
- Violations of organizing the collection of additional telecommunications charges without registering with the Ministry of Finance and the Government Price Management Board shall be required to remit all collected amounts into the State Budget.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces fraud, increases revenue for the state budget.
- Negative impact: Increases management costs for hotels related to tax.
- The most affected enterprises: Hotels rated with stars that have registered additional telecommunications charge levels.
❓ 자주 묻는 질문
What should hotels do to apply this Circular?
Hotels need to register their additional telecommunications charge levels with the Ministry of Finance and the Government Price Management Board pursuant to Decision No. 477/TTg dated July 3, 1997 of the Prime Minister.
What are the rates of turnover tax and income tax?
The rate of turnover tax is 10%, and the rate of income tax is 45%.
Do hotels not rated with stars have to pay tax?
No, hotels not rated with stars, guesthouses, inns, and restaurants are not subject to turnover tax and income tax under this guidance.
What happens if hotels organize the collection of additional telecommunications charges without registering with the Ministry of Finance?
Hotels must remit all collected amounts into the State Budget and may be subject to administrative penalties in the field of price management.
When does this Circular take effect?
This Circular takes effect from August 3, 1997.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 86/1997/TT/BTC |
Hanoi, November 26, 1997 |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 86/1997/TT/BTC DATED NOVEMBER 26, 1997 GUIDING THE PAYMENT OF TAX ON TELECOMMUNICATION SURCHARGES AT HOTELS
Pursuant to the current provisions of the Value Added Tax Law and the Law Amending and Supplementing Certain Articles of the Value Added Tax Law; the Income Tax Law and the Law Amending and Supplementing Certain Articles of the Income Tax Law;
Pursuant to Decree No. 57/CP dated August 28, 1993 of the Government detailing the implementation of the Income Tax Law and the Law Amending and Supplementing Certain Articles of the Income Tax Law; Decree No. 96/CP dated December 27, 1995 of the Government detailing the implementation of the Value Added Tax Law and the Law Amending and Supplementing Certain Articles of the Value Added Tax Law;
Pursuant to Circular No. 75A TC/TCT dated August 31, 1993 of the Ministry of Finance guiding the implementation of Decree No. 57/CP dated August 28, 1993 of the Government; 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;
Pursuant to Decision No. 477/TTg dated July 3, 1997 of the Prime Minister on telecommunication surcharges at hotels;
The Ministry of Finance guides the implementation of tax obligations for hotels that organize the collection of telecommunication surcharge fees as follows:
I. SCOPE OF APPLICATION:
a) Hotels rated with stars that have registered their telecommunication surcharge levels with the Ministry of Finance and the State Price Board pursuant to Decision No. 477/TTg dated July 3, 1997 of the Prime Minister are subject to value added tax and income tax according to the guidance provided in this Circular from the date they register their telecommunication surcharge levels with the Ministry of Finance and the State Price Board.
b) Hotels not yet rated with stars, guesthouses, inns, restaurants, and other entities not covered by Decision No. 477/TTg dated July 3, 1997 of the Prime Minister are not subject to value added tax and income tax according to the guidance provided in this Circular.
In cases where hotels already rated with stars have not registered their telecommunication surcharge levels with the Ministry of Finance and the State Price Board or entities specified in paragraph (b) above collect telecommunication surcharges without authorization, they must remit the entire amount collected to the State Budget and may be subject to administrative penalties for price management violations depending on the severity of the violation.
II. BASIS FOR CALCULATING INCOME TAX
a) Taxable Revenue:
The taxable revenue for value added tax and income tax for hotels that have registered their telecommunication surcharge levels is the total telecommunication surcharge revenue generated during the tax period, regardless of whether it has been collected or not.
b) Tax Rate:
Telecommunication surcharges are considered hotel revenue, thus the following tax rates apply:
- Value Added Tax rate: 10%;
- Income Tax rate: 45%.
III. ACCOUNTING AND TAX REPORTING:
Based on the specific telecommunication surcharge levels generated during the tax period, hotels shall organize accounting and report the telecommunication surcharge amounts and pay value added tax and income tax as prescribed above.
IV. IMPLEMENTATION ORGANIZATION:
This provision takes effect from August 3, 1997. Any previous regulations conflicting with Decision No. 477/TTg dated July 3, 1997 of the Prime Minister and the guidance provided in this Circular are hereby abolished. Other regulations continue to be implemented according to the Value Added Tax Law and the Income Tax Law.
During implementation, if there are any issues, units are advised to report them to the Ministry of Finance for consideration and resolution.
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Le Thi Bang Tam (Signed) |
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