Decision No. 2476/QD-BTC dated July 25, 2007 of the Ministry of Finance correcting the Finance Ministry’s Circular No. 60/2007/TT-BTC dated June 14, 2007, guiding the implementation of a number of articles of the Law on tax administration and the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing the implementation of a number of articles of the Law on tax administration

DECISION

CORRECTING THE FINANCE MINISTRY’S CIRCULAR No. 60/2007/TT-BTC OF JUNE 14, 2007, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND THE GOVERNMENT’S DECREE No. 85/2007/ND-CP OF MAY 25, 2007, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION

THE MINISTER OF FINANCE

Pursuant to the Law on Promulgation of Legal Documents of November 12, 1996 and the Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents  of December 16, 2002 ;

Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Taxation,

DECIDES:

Article 1.- To correct forms No. 01A/TNDN; 01B/TNDN; 03-2/TNDN; 03-4B/TNDN; 03-4H/TNDN; 01-2/TTDB; 01-1A/TNCN; 01-1B/TNCN; 01-1C/TNCN (page 56, 57 for forms); 06A/TNCN; 01/MBAI; 04/SDNN; 03-6A/TNDN; 03-6B/TNDN; 01-1A/NTNN; 01-1B/NTNN; 01-1C/TNCN (page 111 for forms); 01/CUOC; 02/HTBT; 03/HTBT, issued together with the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of the a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.

1. Form No. 01A/TNDN:

- At Item (10):

Already printed: “Turnover earned in the period”

is now amended as: “Turnover actually earned in the period”

- At Item (11):

Already printed” “Expenses arising in the period”

is now amended as: “Expenses having actually arisen in the period”

2. Form No. 01B/TNDN:

- At Item (10):

Already printed: “Turnover earned in the period”

is now amended  as: “Turnover actually earned in the period”

- At Item (11):

Already printed: “Turnover calculated according to the common tax rate”

is now amended: “Actual turnover calculated according the common tax rate”

3. Form No. 03-2/TNDN:

- In Part I:

Already printed: “I. Plan on carrying foward losses arising in previous tax-calculation periods and this period”

is now read: “I. Plan on carrying foward losses arising in previous tax-asessment periods and registration of plan on carrying foward losses arising in this period (if any);”

4. Form No. 03-4B/TNDN:

At Item 4 of Part B:

Already printed:

“4.3. Business income tax calculated according to the general tax rate (28%)

4.2. Business income tax calculated according to the preferential tax rate

4.4. Business income tax difference

(4.4 = 4.3 - 4.2)”

is now ammended:

“4.1. Business income tax calculated according to the general tax rate (28%)

4.2. Business income tax calculated according to the preferential tax rate

4.3. Business income tax difference

(4.3 = 4.1 - 4.2)”

5. Form No. 03-4H/TNDN:

At Item 3 of Part B:

The ordinal number of items already printed as: 3.1; 3.2; 3.2; 3.3; 3.4.

is now amended : 3.1; 3.2; 3.3; 3.4; 3.5.

6. Form No. 01-2/TTDB:

- At Item 9 of Part I:

Already printed: “Special consumption tax to be credited in this period”

is now amended: “Special consumption tax already credited in previous periods”   

- At Item 10 of Part I:

Already printed: “Special consumption tax amounts not yet credited”

is now amended: “Special consumption tax amounts not yet credited up to this period.”

7. Form No. 01-1A/TNCN

- At Section 1:

The ordinal number of items already printed as: (…) 1.6.; 1.6.; 1.7.; 1.8.

is now amended: (…) 1.6.; 1.7.; 1.8.; 1.9.           

- At Item: Contents of tax exemption and reduction:

+ Already printed: “3. Contents of tax exemption and reduction”

is now amended: “4. Contents of tax exemption and reduction”

+ The ordinal number of items already printed as: 3.1.; 3.2.

is now amended: 4.1.; 4.2.

- At the item: Information on income-generating transactions related to the application of the Agreement

+ Already printed: “4. Information on income-generating transactions related to the application of the Agreement”

is now amended: “5. Information on income-generating transactions related to the application of the Agreement”   

+ The ordinal number of items already printed as: 4.1.; 4.2; 4.3.

is now amended: 5.1.; 5.2.; 5.3.

+ The ordinal number of enclosed documents already printed as i/ thru vi/ is now replaced by em rule (-).

8. Form No. 01-1B/TNCN:

At Point 5.3. Enclosed documents, the ordinal number of enclosed documents already printed in Roman numerals from i/ to iii/ is now replaced by em rule (-).

9. Form No. 01-1C/TNCN:

At Point 4.3. Enclosed documents, the ordinal number of enclosed documents already printed as i/ thru ii/ is now replaced by em rule (-).

10. Form No. 06A/TNCN:

At Section 2, Part I:

The ordinal number of items already printed as (…) d; f

is now amended: (…) d; e.

11. Form No. 01/MBAI:

- The ordinal number of items already printed as: (…) 10; 10; 11; 12

is now amended: (…) 10; 11; 12; 13.

- At line 1, column 3 of the declaration table: Already printed as “Registered capital”

is now amended: “Registered capital or 01 month’s income”

12. Form No. 04/SDNN:

- The ordinal number of items already printed as: 1; 2; 3; 4; 5; 3; 4; 5; 6; 6.1; 6.2; 7; 8; 9.

is now amended: 1; 2; 3; 4; 5; 6; 7; 8; 9; 9.1; 9.2; 10; 11; 12.

- Already printed: “7. Payable amount in the first period. ([7]) = [5] x 50% + [6.1] - [6.2])”

is now amended: “10. Payable amount in the first period. ([10]) = [8] x 50% + [9.1] - [9.2])”

- Already printed: “8. Payable amount in the second period: ([8]) = [5] x 50% + tax debts of previous periods)”

is now amended: “11. Payable amount in the second period: ([11] = [8] x 50% + tax debts of previous periods)”

13. Form No. 03-6A/TNDN:

At Point 3.3. Enclosed documents:

- The ordinal number of enclosed documents already printed in Roman numerals from i/ to v/ is now replaced by em rule (-).

- Already printed: “Copies of the business registration and/or tax registration certificate granted by the country of residence, for business organizations.”

is now amended: “Copies of business registration certificate and/or tax registration certificate granted by the country of residence, for business organizations.”

14. Form No. 03-6B/TNDN:

At Point 3.3. Enclosed documents:

- The ordinal number of enclosed documents already printed in Roman numerals from i/ to viii/ is now replaced by em rule (-).

- Already printed: “Copies of the business registration and/or tax registration certificate granted by the country of residence, for business organizations.”

is now amended: “Copies of business registration certificate and/or tax registration certificate granted by the country of residence, for business organizations.”

- Already printed: “Copies of the business registration and/or practice permit granted by Vietnamese agencies.”

is now amendedread: “Copies of the business registration certificate and/or practice permit granted by Vietnamese agencies.”

15. Form No. 01-1A/NTNN:

- At Section 3. Income payers

The ordinal number of items already printed as: 1; 2; 4; 5

is now amended: 3.1; 3.2; 3.3; 3.4.

- At Point 5.3. Enclosed documents, the ordinal number of enclosed documents already printed in Roman numerals from i/ to vi/ is now replaced by em rule (-).

16. Form No. 01-1B/NTNN:

At Section 4. Information on income-generating transactions related to the Agreement:

+ The ordinal number of items already printed as: 3.1; 3.2; 3.3.

is now amended: 4.1; 4.2; 4.3.

+ The ordinal number of enclosed documents already printed in Roman numerals from i/ to v/ is now replaced by em rule (-).

17. Form No. 01-1C/TNCN (Notice on aplication of tax exemption and reduction under the Agreement for organizations and individuals being foreign residents having incomes from business activities, dividends, loan interests, royalties, property transfer and other incomes and not complying with Vietnamese accounting regimes) (page 111 for forms):

- The code of form already printed as: Form No. 01-1C/TNCN

is now amended: Form No. 01-1C/NTNN

- At Section 2. Authorized representation:

The ordinal number of items already printed as: (…) 2.4; 2.4

is now amended: (…) 2.4; 2.5.

- At Point 5.3. Enclosed documents:

+ The ordinal number of enclosed documents already printed in Roman numerals from i/ to v/ is now replaced by em rule (-).

+ Already printed: “Copies of business registration and tax registration certificates granted by the country of residence, for business organizations.”

is now amended “Copies of business registration certificate and tax registration certificate granted by the country of residence, for business organization.”

18. Form No. 01/CUOC

Already printed: “15. The total amount of freight tax payable arising in the period (according to invoices):……

16. The deductible amount [(16) = (15) x 1%]: ……

17. The deficit or surplus of tax payable amount in the previous period: ………     

17.1. The surplus of tax payable amount in the previous month: ………

17.2. The deficit tax payable amount in the previous month: …..

18. The tax payable amount in this period [(18) = (15)-(16)-(17)]: …….”

is now amended:

“14. The total amount of freight tax payable arising in the period (according to invoices):……

15. The deductible amount [(15) = (14) x 1%]: ……

16. The deficit or surplus of tax payable amount in the previous period: ………     

16.1. The surplus of tax payable amount in the previous month: ………

16.2. The deficit of tax payable amount in the previous month: …..

17. The tax payable amount in this period [(17) = (14)-(15)-(16)]: …….”

19. Form No. 02/HTBT:

At Point 4.2. Enclosed documents:

The ordinal number of enclosed documents already printed in Arabic numerals from 1/ to 4/ is now replaced by em rule (-).

20. Form No. 03/HTBT:

At Point 4.2. Enclosed documents:

The ordinal number of enclosed documents already printed in Arabic numerals from 1/ to 2/ is now replaced by em rule (-).

Article 2.- This Decision takes effect from the date of its signing.

The General Director of General Department of Taxation, the Director of the Finance Ministry’s Office, heads of units under the Finance Ministry and concerned units shall implement this Decision.