Circular No. 99/TC-TCT guides the implementation of Decree No. 180/CP on adjusting tax stamp rates and the authority to set slaughter taxes, applicable to organizations and individuals engaged in business activities. The tax stamp rate is specifically defined based on the taxpayer, while the slaughter tax is determined based on average weight and local market prices.
적용 범위
Independent economic accounting organizations, business establishments, branches, stores, individual businesses, People's Committees of provinces/cities directly under the Central Government, and Provincial Tax Departments.
핵심 사항
- Independent economic accounting organizations pay a tax stamp of 650,000 VND/year; business establishments, branches, and stores pay 425,000 VND/year; individual businesses pay according to the tax schedule.
- Individual businesses starting operations within the first six months of the year must pay the full annual tax stamp; those starting in the last six months of the year pay 50% of the annual tax stamp.
- The slaughter tax is 5% of the value of animals slaughtered, with the authority to set the slaughter tax level belonging to the People's Committee of provinces/cities directly under the Central Government.
- Each province/city may only specify up to two levels for each type of livestock in different areas and adjust the slaughter tax rate when market prices fluctuate by more than 20%.
- Provincial Tax Departments conduct investigations and surveys to determine the slaughter tax rate per animal head.
🌐 이 문서의 사회적 영향
- Positive impact: Specific tax stamp and slaughter tax rates create fairness in tax application.
- Negative impact: Individual businesses may face difficulties adhering to various tax rates depending on the local area.
❓ 자주 묻는 질문
How much tax stamp does an individual business pay?
Pay according to the tax schedule, specifically 650,000 VND/year for independent economic accounting organizations and 425,000 VND/year for business establishments, branches, and stores.
How is the slaughter tax defined?
The slaughter tax is 5% of the value of animals slaughtered, with the authority to set the slaughter tax level belonging to the People's Committee of provinces/cities directly under the Central Government.
For how long must an individual business pay the full annual tax stamp?
If starting operations within the first six months of the year, an individual business must pay the full annual tax stamp; if starting in the last six months of the year, they pay 50% of the annual tax stamp.
How is the slaughter tax rate defined?
Each province/city may only specify up to two levels for each type of livestock in different areas, and adjust the slaughter tax rate when market prices fluctuate by more than 20%.
What actions do Provincial Tax Departments take to determine the slaughter tax rate?
Provincial Tax Departments conduct investigations and surveys of actual conditions in the locality to determine the slaughter tax rate per animal head, submitting to the People's Committee for decision.
전문
CIRCULAR
OF THE MINISTRY OF FINANCE
Guidelines for implementing Decree No. 180/CP dated November 7, 1994 of the Government on adjusting tax stamp rates and the authority to set slaughter tax quotas;
Implementing Decree No. 180/CP dated November 7, 1994 of the Government on adjusting tax stamp rates and the authority to set slaughter tax quotas;
Implementing Decree No. 180/CP dated November 7, 1994 of the Government on adjusting tax stamp rates and the authority to set slaughter tax quotas;
The Ministry of Finance hereby provides guidance as follows:
A. REGARDING THE TAX STAMP
I. TAXPAYER SUBJECTS FOR THE TAX STAMP
The taxpayer subjects for the tax stamp, the time of payment, and the place of payment for the tax stamp shall still be implemented according to the provisions of Circular No. 74/TC-TCT dated November 28, 1992 and Circular No. 2375/TC-TCT dated October 25, 1993 of the Ministry of Finance.
II. RATES OF THE TAX STAMP
1. Independent economic accounting organizations including state-owned enterprises, limited liability companies, joint-stock companies, foreign-invested enterprises, private enterprises, economic and service organizations of administrative agencies, the Party, and mass organizations shall pay the tax stamp at a unified rate of 650,000 VND per year.
2. Business establishments, branches, shops, stores under dependent accounting or reporting systems, cooperatives, production groups shall pay the tax stamp at a unified rate of 425,000 VND.
3. Individual businesses including individual households, individuals, and business groups (including civil servants and employees engaged in contracted businesses) shall pay the tax stamp according to the following table:
|
Tax Bracket |
Monthly income |
Annual tax rate |
|
1 |
Over 1,000,000 VND |
650.000 |
|
2 |
From 700,000 VND to 1,000,000 VND |
425.000 |
|
3 |
From 450,000 VND to 700,000 VND |
250.000 |
|
4 |
From 250,000 VND to 450,000 VND |
125.000 |
|
5 |
From 100,000 VND to 250,000 VND |
45.000 |
|
6 |
Under 100,000 VND |
20.000 |
4. For organizations and individuals starting business operations within the first six months of the year, they shall pay the full annual tax stamp. If starting business operations in the last six months of the year, they shall pay 50% of the annual tax stamp.
III. IMPLEMENTATION
1. As the tax stamp is collected once at the beginning of the year, therefore, in the last months of the planning year, the provincial and municipal Tax Departments must review and grasp all business establishments operating on their territory, investigate actual revenue and income, and classify and rank them according to the Tax Stamp Table.
On this basis, they shall establish tax registers, approve tax registers, and publicly announce them for implementation.
2. Business establishments have the responsibility to pay the tax stamp fully and on time according to the notification of the tax authorities. If payment is late, a penalty of 0.2% of the amount of tax due will be imposed for each day of delay. If tax evasion is discovered during inspection, penalties up to three times the amount of tax owed may be imposed.
B. REGARDING THE Slaughter Tax
Based on Article 2 of Decree No. 180/CP dated November 7, 1994, the Ministry of Finance provides guidance as follows:
1. The tax rate for the slaughter tax is 5% of the value of the animal (cattle, buffalo, pigs) being slaughtered.
2. The authority to set the slaughter tax rate is the People's Committee of provinces and centrally-administered cities.
3. The basis for setting the slaughter tax rate is:
The average weight of each type of livestock (cattle, buffalo, pigs) leaving the farm for slaughter.
Local market prices.
The slaughter tax rate.
Each province and centrally-administered city should only set no more than two levels for each type of livestock, cattle, buffalo, and pigs in different areas to ensure strict management and collection.
When market prices fluctuate by more than 20%, the slaughter tax rate per head of livestock should be promptly adjusted to match reality.
Based on the above principles, the provincial and municipal Tax Departments shall conduct investigations and surveys of local conditions to determine the slaughter tax rate per head of livestock, and submit it to the People's Committee of the province or centrally-administered city for decision.
This Circular takes effect from January 1, 1995. All previous regulations of the Ministry of Finance regarding the tax stamp and the slaughter tax that conflict with this Circular are hereby abolished./.
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