DECISION

ON ANNOUNCEMENT ON TAX ADMINISTRATIVE PROCEDURES WITHIN STATE MANAGEMENT SCOPE AND FUNCTION OF THE MINISTRY OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 63/2010/ND-CP dated June 08, 2010 on controlling administrative procedures;

At the proposal of the Chief of Ministerial office, General director of the General Department of Taxation

DECIDES:

Article 1. To announce together with this Decision 43 tax administrative procedures within state management scope and function of the Ministry of Finance including:

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- 10 administrative procedures amending and supplementing, replacing administrative procedures already announced at the Decision No. 2151/QD-BTC dated 30/8/2012; Decision No. 1650/QD-BTC of the Ministry of Finance dated 12/7/2011; Decision No. 1008/QD-BTC dated 5/5/2011 and Decision No. 1902/QD-BTC dated 10/8/2009 under tax field (Annex 2).

- 02 administrative procedures that are annulled (Annex 3).

Article 2. This Decision takes effect on the day of its signing.

Article 3. The Chief of Ministerial office, General director of the General Department of Taxation, Director of the Informatic and Financial Statistic Department  and heads of relevant units shall implement this Decision.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

ANNEX NO. 1

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No.

NAME OF ADMINISTRATIVE PROCEDURES

FORM OF AMENDING

Sector, field

The implementing agencies

I

Level of taxation department

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1

Declaring the resource tax provisionally counted for crude oil applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

2

Declaring the resource tax finalization for crude oil applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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3

Declaring the special tax for crude oil applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

4

Declaring additional levies provisionally counted for interest oil according to each time of warehousing for sale applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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5

Declaring EIT provisionally counted according to each time of warehousing for sale applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

6

Declaring additional levies provisionally counted for interest oil from residual levy of the oil part left over applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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7

Declaring the additional levy finalization upon prices of crude oil have increasing changes applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

8

Declaring EIT provisionally counted for income from residual levy of the oil part left over applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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9

Declaring the EIT finalization applicable to Vietsopetro

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

10

Notifying on issuance of receipt for collection of charges, fees that are ordered for printing by agencies collecting charges and fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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11

Notifying on changing form or content of receipts

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

12

Report on issuing receipt for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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13

Notifying of mandating to make receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

14

Notifying on the expired time or termination of  mandating in  making receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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15

Report on using receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

16

Report about acceptance to print receipts and supply status of the self-printing softwares

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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17

Notifying about cancelling receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

18

Notifying about result of cancelling receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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19

Notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet concessional conditions about export rate but terminated incentives under the WTO’s commitments

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

20

Re-notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet concessional conditions about export rate but terminated incentives under the WTO’s commitments

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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III

Level of Taxation Sub-Department

21

Notifying about issuance of receipt for collection of charges, fees that are ordered for printing by agencies collecting charges and fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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22

Notifying on changing form or content of receipts

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

23

Report on issuing receipt for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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24

Notifying about mandating to make receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

25

Notifying on the expired time or termination of mandating in making receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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26

Report on using receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

27

Report about acceptance to print receipts and supply status of the self-printing softwares

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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28

Notifying about cancelling receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

29

Notifying about result of cancelling receipts for collection of charges, fees

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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30

Notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet concessional conditions about export rate but terminated incentives under the WTO’s commitments

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

31

Re-notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet concessional conditions about export rate but terminated incentives under the WTO’s commitments

Updating new one

Management on taxes, charges, fees and other revenues of the State budget

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ANNEX NO. 2

THE AMENDING, SUPPLEMENTING OR REPLACING ADMINISTRATIVE PROCEDURES WITHIN THE STATE MANAGEMENT SCOPE OF THE MINISTRY OF FINANCE
(Promulgated together with the Decision No. 639/QD-BTC dated April 05, 2013 of the Ministry of Finance)

No.

NAME OF ADMINISTRATIVE PROCEDURES

Sector, field

The amended content

The implementing agencies

Note

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The amending and supplementing administrative procedures

I

Level of Taxation Departments

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1

Notifying about issuance of receipt for collection of charges, fees that are printed by agencies collecting charges and fees (B-BTC-115224-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To combine 2 procedures 161 and 162 in the list part promulgated together with Decision No. 1902/QD-BTC dated 10/8/2009

- To amend name of administrative procedure

- To clarify that form of notice on issuance of receipts is the form 04b

Taxation Departments

To amend administrative procedures 161 and 162 in the list part promulgated together with Decision No. 1902/QD-BTC dated 10/8/2009

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To provide explanations on the lost assets and goods due to natural disasters, epidemics, fire that are counted into expenses  allowed deducting when calculating EIT (B-BTC-172003-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally agencies confirming in the written confirmation about places happening natural disasters, epidemics, fire

Taxation Departments

To amend administrative procedure No. 1 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011

3

To notify the main norms of key products of enterprises (B- BTC-172010-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally that the time limit of filing notice will be within “03 months at the begin of year or 03 months after beginning production and business”

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To amend administrative procedure No. 5 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011

4

To declare and pay tax for the production and business operation of goods and services abroad

Management on taxes, charges, fees and other revenues of the State budget

- To amend name of administrative procedure

- To cancel provision which the originals are required to produce when declaring tax

- To cancel provisions which it is required to have confirmation  of the tax or financial agencies in financial statement at the invested countries (if countries, territories where receiving investment have independant audit organizations) or confirmation of competent agencies in countries, territories where receiving investment.

Taxation Departments

To amend administrative procedure No. 3 in the list part promulgated together with Decision No. 1650/QD-BTC dated 12/7/2011

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To declare environmental protection tax applicable to organizations; households and individuals

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally provision about components of documents attached to the declaration of environmental protection tax in case where organizations, individuals self produce packing for packed goods.

- To supplement form of the list table for invoices selling wrapping according to the form No. 03/TBVMT

Taxation Departments

To amend administrative procedure No. 36 in the list part promulgated together with Decision No. 2151/QD-BTC dated 30/8/2012

II

Level of Taxation Sub-Departments

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6

Notifying about issuance of receipt for collection of charges, fees that are printed by agencies collecting charges and fees (B-BTC-112485-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To amend name of administrative procedure

- To clarify that form of notice on issuance of receipts is the form 04b

Taxation Sub-Departments

To amend administrative procedure No. 147 in the list part promulgated together with Decision No. 1902/QD-BTC dated 10/8/2009

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To provide explanations on the lost assets and goods due to natural disasters, epidemics, fire that are counted into expenses allowed deducting when calculating EIT (B-BTC-172043-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally agencies confirming in the written confirmation about places happening natural disasters, epidemics, fire

Taxation Sub-Departments

To amend administrative procedure No. 11 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011

8

To notify the main norms of key products of enterprises (B- B-BTC-172048-TT)

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally that the time limit of filing the notice will be within “03 months at the begin of year or 03 months after beginning production and business”

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To amend administrative procedure No. 5 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011

9

To declare and pay tax for the production and business operation of goods and services abroad

Management on taxes, charges, fees and other revenues of the State budget

- To amend name of administrative procedure

- To cancel provision which the originals are required to produce when declaring tax

- To cancel provisions which it is required to have confirmation of the tax or financial agencies in financial statement at the invested countries (if countries, territories where receiving investment have independant audit organizations) or confirmation of competent agencies in countries, territories where receiving investment.

Taxation Sub-Departments

To amend administrative procedure No. 3 in the list part promulgated together with Decision No. 1650/QD-BTC dated 12/7/2011

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To declare environmental protection tax applicable to organizations; households and individuals

Management on taxes, charges, fees and other revenues of the State budget

- To supplement additionally provision about components of documents attached to the declaration of environmental protection tax in case where organizations, individuals self produce packing for packed goods.

- To supplement form of the list table for invoices selling wrapping according to the form No. 03/TBVMT

Taxation Sub-Departments

To amend administrative procedure No. 32 in the list part promulgated together with Decision No. 2151/QD-BTC dated 30/8/2012

ANNEX NO. 3

THE ANNULLED ADMINISTRATIVE PROCEDURES WITHIN THE STATE MANAGEMENT SCOPE OF THE MINISTRY OF FINANCE
(Promulgated together with the Decision No. 639/QD-BTC dated April 05, 2013 of the Ministry of Finance)

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NAME OF ADMINISTRATIVE PROCEDURES

Field

The implementing agencies

Note

I

Level of Taxation Departments

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Notifying about temporary stopping of fixed assets used for production and business due to production depended on crops or temporary stopping for repair, movement of location, or periodical maintenance (B-BTC-172009-TT)

Management on taxes, charges, fees and other revenues of the State budget

Taxation Departments

To annul administrative procedure No. 4 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011

II

Level of Taxation Sub-Departments

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Notifying about temporary stopping of fixed assets used for production and business due to production depended on crops or temporary stopping for repair, movement of location, or periodical maintenance (B-BTC-172047-TT)

Management on taxes, charges, fees and other revenues of the State budget

Taxation Sub-Departments

To annul administrative procedure No. 14 in the list part promulgated together with Decision No. 1008/QD-BTC dated 5/5/2011