Thursday, December 19, 2013

156/2013/TT-BTC 11/06/2013 Circular guiding the implementation of some articles of the Law on Tax A


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156/2013/TT-BTC 11/06/2013 Circular guiding the implementation of some articles of the Law on Tax Administration; amending and supplementing some articles of the Law on Tax Administration tramer and decree 83/2013/ND- CP of the Government dated 07.22.2013
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June 19, 2013, Congress passed Law No. 31/2013 QH13 Law amending and supplementing a number of articles of the Law on Value Added Tax. Law on Value Added Tax (VAT), amending and supplementing this time there are some amendments and supplements noticeable. This Act shall take effect as from 01/012 014; below are some of the content is modified and supplemented by group specific issues as follows: First, the object is not taxable: - Additional work clear: the product is produced from salt from sea water, natural rock salt, refined salt, iodized salt, but the main ingredient is the chemical formula NaCl. - Additions to non-taxable objects: + health insurance, other insurance services related to humans, the agricultural tramer insurance services other insured vessels, equipment and tools other necessary direct service fishing; insurance for fishermen, to match the Insurance Business Law and sea clinging to encourage fishermen. + Sale of assets secured debt held by the State owns 100% of the charter capital established by the Government to write-offs of credit institutions in Vietnam, to contribute to the establishment of the scheme Asset Management Company Vietnam - VAMC (State owns 100% of charter tramer capital) to dispose of the bad debt credit institutions in Vietnam. The bad loans are concentrated VAMC is handling bad debt secured by assets in real estate and real estate in the formation of future grant under the forms of credit, purchase corporate bonds, debt instruments . + Parts which can not be produced to be imported directly used for scientific research (The current law stipulates machinery, equipment and supplies which can not be produced should imported for direct tramer use in scientific research activities not subject to tax). - Skip services for public sanitation, tramer drainage and streets in residential areas regulations are not subject to tax but subject to transfer tax rate of 10%, to handle practical problems in implementing tramer last time (in the distinction between tramer public service of sanitary sewer under the street kind of public service under the orders of the State Sanitary sewer services, waste disposal for organizations other personnel; Some businesses have invested heavily for waste treatment, recycling scrap that output (microbial fertilizer, plastic products from recycled glass, tramer ...) are subject to VAT but not deduct input VAT refund. therefore necessary to transfer the service tax liable tramer to ensure the continuity of the VAT refund. cases where the supply of goods and services in accordance with the state method, the State allocate sufficient funds to pay taxes DN. - Converting bases to identify goods or services not subject to VAT by households, business and individuals with low incomes from income criteria than the minimum wage criteria to revenue. Specifically specified goods, personal services business has an annual turnover of 100 million or less are not subject to VAT, to ensure consistent nature of the tax VAT is collected according to the goods and services, tramer while ensuring greater stability of policy than prescribed under the minimum wages as applicable (usually minimum wage is adjusted annually State), tramer and overcome the complexity of the implementation process due to determining the income of these objects, creating more favorable to the tax authorities tramer and taxpayers in the VAT law enforcement. Secondly, tramer the taxable price VAT: - Additional provisions for calculating tax rates socks

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