Decision No. 161/2005/QD-TTg dated June 30, 2005 of the Prime Minister expanding pilot self-assessment and self-payment of special consumption tax at the stage of domestic production, royalties, housing and land tax, income tax on high-income earners, and business licensing fee by production and business establishments

DECISION

EXPANDING PILOT SELF-ASSESSMENT AND SELF-PAYMENT OF SPECIAL CONSUMPTION TAX AT THE STAGE OF DOMESTIC PRODUCTION, ROYALTIES, HOUSING AND LAND TAX, INCOME TAX ON HIGH-INCOME EARNERS, AND BUSINESS LICENSING FEE BY PRODUCTION AND BUSINESS ESTABLISHMENTS

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the August 25, 1998 Special Consumption Tax Law and the June 17, 2003 Law Amending and Supplementing a Number of Articles of the Special Consumption Tax Law;

Pursuant to current tax laws and ordinances;

At the proposal of the Minister of Finance,

DECIDES:

Article 1.- Production and business establishments defined in Clause 2, Article 1 of the Prime Minister's Decision No. 197/2003/QD-TTg of September 23, 2003, may conduct pilot self-assessment and self-payment of special consumption tax at the stage of domestic production, royalties, housing and land tax, income tax on high-income earners, and business licensing fee as follows:

1. For special consumption tax at the stage of domestic production and royalties:

a/ Monthly, production and business establishments shall make self-assessment according to a form set the Finance Ministry and fully pay the declared tax amounts into the state budget. The deadline for self-assessment submission and tax payment shall be the 25^th day of the subsequent month.

b/ Annually, production and business establishments shall not have to finalize special consumption tax at the stage of domestic production and royalties with tax authorities.

2. For housing and land tax, income tax on high-income earners and business licensing fee, production and business establishments shall make self-assessment according to a form set by the Finance Ministry and fully pay the declared tax amounts into the state budget. The time limit for tax declaration and payment and the tax finalization shall comply with current provisions of tax law.

Article 2.- The Finance Ministry shall guide the implementation of this Decision and elaborate a computerized management process for application to tax administration work suitable to the mechanism of tax self-assessment and self-payment by production and business establishments.

Article 3.- This Decision takes effect 15 days after its publication in "CONG BAO." The provisions on responsibilities of tax authorities and relevant agencies and other provisions on pilot tax self-assessment and self-payment by production and business establishments which are not mentioned in this Decision shall comply with the Prime Minister's Decision No. 197/2003/QD-TTg of September 23, 2003.

Article 4.- Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and presidents of provincial/municipal People's Committees shall have to implement this Decision.