Decision No. 274/QD-BTC dated February 11, 2015 of the Ministry of Finance on publishing amendments and supplements of administrative procedures in the tax management under the Ministry of Finance’s authority

THE MINISTRY OF FINANCE

Decision No. 274/QD-BTC dated February 11, 2015 of the Ministry of Finance on publishing amendments and supplements of administrative procedures in the tax management under the Ministry of Finance’s authority

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 63/2010/ND-CP dated June 08, 2010 of the Government on controlling administrative procedures and the Decree No. 48/2013/ND-CP dated May 14, 2013 of the Government amending and supplementing a number of articles of the Decrees concerning control of administrative procedures ;

Pursuant to the Circular No. 103/2014/TT-BTC dated August 06, 2014 of the Ministry of Finance guiding the performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam;

At the proposal of the General Director of the General Department of Taxation and the Director of the Department of Legal Affairs of the Ministry of Finance,

DECIDES:

Article 1.Promulgated together with this Decision two administrative procedures amended, replaced in the tax management under the Ministry of Finance’s authority (attached Appendices).

Article 2.This Decision takes effect on October 01, 2014.

Article 3.The Chief of Office, the Director of the Legal Affairs Department of the Ministry of Finance, the General Director of the General Departmentof Taxation, the Director of IT and financial statistics and heads of relevant agencies shall implement this Decision.

For Minister

Deputy Minister

Do Hoang Anh Tuan

ADMINISTRATIVE PROCEDURES NEWLY PROMULGATED/AMENDED. SUPPLEMENTED OR REPLACED /CANCELLED UNDER THE MINISTRY OF FINANCE’S AUTHORITY

(Promulgated together with the Decision No. 274/QD-BTC dated February 11, 2015 of the Ministry of Finance)

Section I.

LIST OF ADMINISTRATIVE PROCEDURES

1. List of administrative procedures amended, replaced under the Ministry of Finance’s authority

Notes:

⁽¹⁾Administrative procedure number (based on the national database on administrative procedures) of administrative procedures amended, supplemented or replaced.

⁽²⁾Clearly mention name,number, code, date, month and year of issuance and brief of legal documents regulating amendments, supplements or replacement.

Section II.

SPECIFIC CONTENTS OF EACH ADMINISTRATIVE PROCEDURE UNDER THE MINISTRY OF FINANCE’S AUTHORITY

A. Administrative procedures – General Department of Taxation

…

B. Administrative procedures – Department of taxation

I. New administrative procedures

…

II. Administrative procedures amended, replaced

1. Procedures: Declaring tax for foreign contractors, foreign sub-contractors paying value added tax according to the direct method, paying value added tax based on percentage of revenue for business operations and other incomes.

- Orders:

Foreign contractor, foreign sub-contractordeclaring tax for foreign contractors, foreign sub-contractors paying value added tax according to the direct method, paying value added tax based on percentage of revenue for business operations and other incomes shall prepare dossiers and send to the department of taxation that directly manage the Vietnamese party.

- Declaring for each time arising payment for foreign contractor.

Deadline for submitting tax declaration documents for each for each time arising payment is no later than the tenth days since the day of arising tax duty.

- In the event that Vietnamese party pays for foreign contract many times in the month, it can be declared by month instead of making declarations for each time.

Deadline for submitting the tax declaration document is no later than the twentieth day of the next month since the month of arising tax duty.

- Procedures:

+ Directly submitting at the tax agency: Department of Taxation.

+ Sending by post.

- Components, number of dossier

a) The dossier includes:

- Tax declaration according to the Form No. 01/NTNN;

- Copies of the Contract for Contractor/Sub-Contractor certified by the tax payer (for the first tax declaration of Contract for Contractor);

- Copy of Business License or Profession license certified by the tax payer.

b) Number of dossier: 01

- Time for settlement: shall not return the results for the tax payer.

- Subjects of processing administrative procedures:

+ Foreign contractors, foreign sub-contractors that are business organizations.

+ Foreign contractors, foreign sub-contractors that are business individuals.

- Agency handling administrative procedures: Department of Taxation

- Results of performing administrative procedures:tax declaration sent to the Department of Taxation doesn’t have settlement results.

- Charges (if any):No

- Name of the Form (if any):Tax Registration Form for foreign contractor according to the Form No. 01/NTNN.

- Requirements, conditions for performing administrative procedures (if any): No

- Applicable laws:

+ The law No. 78/2006/QH11 dated November 29, 2006; the Law amending, supplementing a number of articles of the Law No.21/2012/QH12 on Tax Administration;

+ The Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

+ The Circular No.156/2013/TT-BTCproviding guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013;

+The Circular No.103/2014/TT-BTC dated August 06, 2014 guidingthe performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam;

- Attachments: Form No. 01-NTNN

C. Administrative procedures – Department of Taxation

I. New administrative procedures:

…

II.Administrative procedures amended, replaced:

1. Procedures: Declaring tax for foreign contractors, foreign sub-contractors paying value added tax according to the direct method, paying value added tax based on percentage of revenue for business operations and other incomes.

- Orders:

Foreign contractor, foreign sub-contractordeclaring tax for foreign contractors, foreign sub-contractors paying value added tax according to the direct method, paying value added tax based on percentage of revenue for business operations and other incomes shall prepare dossiers and send to the department of taxation that directly manage the Vietnamese party.

- Declaring for each time arising payment for foreign contractor.

Deadline for submitting tax declaration documents for each for each time arising payment is no later than the tenth days since the day of arising tax duty.

- In the event that Vietnamese party pays for foreign contract many times in the month, it can be declared by month instead of making declarations for each time.

Deadline for submitting the tax declaration document is no later than the twentieth day of the next month since the month of arising tax duty.

- Procedures:

+ Directly submitting at the tax agency: Department of Taxation.

+ Sending by post.

- Components, number of dossier

a) The dossier includes:

- Tax declaration according to the Form No. 01/NTNN;

- Copies of the Contract for Contractor/Sub-Contractor certified by the tax payer (for the first tax declaration of Contract for Contractor);

- Copy of Business License or Profession license certified by the tax payer.

b) Number of dossier: 01

- Time for settlement: shall not return the results for the tax payer.

- Subjects of processing administrative procedures:

+ Foreign contractors, foreign sub-contractors that are business organizations.

+ Foreign contractors, foreign sub-contractors that are business individuals.

- Agency handling administrative procedures: Department of Taxation

- Results of performing administrative procedures:tax declaration sent to the Department of Taxation doesn’t have settlement results.

- Charges (if any):No

- Name of the Form (if any):Tax Registration Form for foreign contractor according to the Form No. 01/NTNN.

- Requirements, conditions for performing administrative procedures (if any): No

- Applicable laws:

+ The law No. 78/2006/QH11 dated November 29, 2006; the Law amending, supplementing a number of articles of the Law No.21/2012/QH12 on Tax Administration;

+ The DecreeNo. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

+ The Circular No.156/2013/TT-BTCproviding guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013;

+The Circular No.103/2014/TT-BTC dated August 06, 2014 guidingthe performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam;

- Attachments:  Form No. 01-NTNN