This circular amends and supplements certain contents related to the method of calculating value-added tax and the declaration forms for value-added tax for business establishments. At the same time, this circular abolishes a provision regarding the determination of the rate of value-added tax for exported goods.
적용 범위
Business establishments, organizations, and individuals related to the declaration and payment of value-added tax.
핵심 사항
- Remove the provisions on the method of calculating value-added tax by business establishments in Clause 3 Article 12 of Circular No. 219/2013/TT-BTC, instead determining it according to the Value-Added Tax Declaration Form (Article 1).
- Remove Point d Clause 4 Article 12 of Circular No. 219/2013/TT-BTC regarding the determination of the rate of value-added tax for exported goods (Article 1).
- Abolish Clause 7 Article 11 of Circular No. 156/2013/TT-BTC relating to the determination of the rate of value-added tax for exported goods (Article 2).
🌐 이 문서의 사회적 영향
- Facilitate business establishments in determining the method of calculating value-added tax and the declaration forms for value-added tax.
- Remove some complex regulations related to the determination of the rate of value-added tax for exported goods, reducing the burden on businesses.
❓ 자주 묻는 질문
When does this circular take effect?
This circular takes effect from November 5, 2017.
What contents are amended and supplemented in Circular No. 93/2017/TT-BTC?
This circular amends Clause 3 and Clause 4 Article 12 of Circular No. 219/2013/TT-BTC, and simultaneously abolishes Clause 7 Article 11 of Circular No. 156/2013/TT-BTC.
Does this circular affect the determination of the tax rate for exported goods?
Yes, this circular abolishes Point d Clause 4 Article 12 of Circular No. 219/2013/TT-BTC and Clause 7 Article 11 of Circular No. 156/2013/TT-BTC relating to the determination of the tax rate for exported goods.
Does this circular have any impact on the declaration forms for value-added tax?
This circular amends the provisions on the method of calculating value-added tax by business establishments according to the Value-Added Tax Declaration Form guided at Article 11 of Circular No. 156/2013/TT-BTC.
Is it necessary to comply with this circular?
Organizations and individuals related to the declaration and payment of value-added tax must comply with this circular from November 5, 2017.
전문
CIRCULAR
Amending and supplementing Clause 3, Clause 4 Article 12 Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014) and abolishing Clause 7 Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance
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Pursuant to the Law on Tax Administration No. 78/2006/QH11 and the Law No. 21/2012/QH13 amending and supplementing certain articles of the Law on Tax Administration;
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 and the Law No. 31/2013/QH13 amending and supplementing certain articles of the Law on Value Added Tax;
Pursuant to 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; Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain articles of several Decrees on tax;
Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;
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 several Laws on tax and amending and supplementing certain articles of several Decrees on tax;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the State Revenue Administration,
The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco productsAmending and supplementing Clause 3, Clause 4 Article 12 Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) and abolishing Clause 7 Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance as follows:
1. Deleting paragraphs 1, 2, 3, 4, and 5 following point đ Clause 3 Article 12 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) and replacing them with the following content:
The method for calculating tax of a business entity shall be determined according to the Value Added Tax Declaration Form guided by Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance (amended and supplemented by Article 1 Circular No. 119/2014/TT-BTC dated August 25, 2014 and Article 2 Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance).
2. Deleting point d Clause 4 Article 12 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance).
Article 2. Abolishing Clause 7 Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, the Law amending and supplementing certain provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.
Article 3. Effectiveness
This Circular takes effect from November 5, 2017.
During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.
DEPUTY MINISTER
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