No. | NAME OF ADMINISTRATIVE PROCEDURES | FORM OF AMENDING | Sector, field | The implementing agencies |
I | Level of taxation department | | | |
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 | Taxation Departments |
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 | Taxation Departments |
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 | Taxation Departments |
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 | Taxation Departments |
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 | Taxation Departments |
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 | Taxation Departments |
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 | Taxation Departments |
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 software | Updating new one | Management on taxes, charges, fees and other revenues of the State budget | Taxation Departments |
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 | Taxation Departments |
19 | Notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet confessional 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 confessional 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 |
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 | Taxation Sub-Departments |
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 | Taxation Sub-Departments |
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 | Taxation Sub-Departments |
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 software | Updating new one | Management on taxes, charges, fees and other revenues of the State budget | Taxation Sub-Departments |
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 | Taxation Sub-Departments |
30 | Notifying about selection of plan enjoying EIT incentives for enterprises enjoying EIT incentives because they meet confessional 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 confessional 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 |
No. | NAME OF ADMINISTRATIVE PROCEDURES | Sector, field | The amended content | The implementing agencies | Note | |
A | The amending and supplementing administrative procedures | | | | | |
I | Level of Taxation Departments | | | | | |
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 | |
2 | 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” | Taxation Departments | 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 independent 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 |
5 | 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 | | | | |
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 |
7 | 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” | Taxation Sub-Departments | 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 independent 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 |
10 | 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 |
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