Official Dispatch No. 763/BTC-TCT dated January 16, 2009 of the Ministry of Finance on guiding added-value ratios applicable to business activities, business households and business individuals that fail to comply with or to fully comply with regulations on accounting, invoices and documents

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	763/BTC-TCT	Signer:	Dang Hanh Thu
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	16/01/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 763/BTC-TCT Re: guiding added-value ratios applicable to business activities, business households and business individuals that fail to comply with or to fully comply with regulations on accounting, invoices and documents	Hanoi, January 16, 2009

To: Provincial-level Tax Offices

Pursuant to Clause 2, Article 11, Chapter II of the 2008 Law on Value-Added Tax; Article 38 of the Law on Tax Administration; Article 8 of the Government’s Decree No. 123/2008//ND-CP of December 8, 2008, detailing and guiding a number of articles of the Law on Value-Added Tax; and Point 2.2.c, Section III, Part B of the Ministry of Finance’s Circular No. 129/2008/TT-BTC of December 26, 2008, providing guidance on value-added tax;

The Ministry of Finance guides added-value ratios applicable from January 1, 2009, as bases for payable value-added tax calculation with respect to business activities, business households and business individuals that fail to comply with or to fully comply with regulations on accounting, invoices and documents, as follows:

1. The Table of added-value ratios (herein after referred to as added-value ratios) is determined basing on the Prime Minister’s Decision No. 10/2007/QD-TTg of January 23, 2007, promulgating Vietnam’s system of economic sectors, applicable to six (06) groups of economic sectors and five (05) geographical regions numbered from I to V under the Prime Minister’s Decision No. 151/2006/QD-TTg of June 29, 2006, promulgating the limit levels for allocating the 2007 regular state budget expenditure estimate (see the attached Appendix for details).

2. Added-value ratios prescribed for regions and groups of sectors include floor (minimum) and ceiling (maximum) ratios.

3. Based on the ratios specified by the Ministry of Finance, directors of provincial-level Tax Offices shall, on the basis of the local socio-economic situation, study and promulgate added-value ratios applicable in their localities, which must not be higher than ceiling ratios and lower than floor ratios guided by the Ministry of Finance, and may not divide the groups of sectors into smaller groups (however, the commodity sale sector may, when necessary, be divided into wholesale and retail sub-groups),

This Official Letter replaces the Ministry of Finance’s Official Letter No. 15907/BTC-TCT of December 26, 2008.

Any problems arising in the course of implementation should be reported to the Ministry of Finance (the General Department of Taxation) for study and amendment and supplementation.

UNDER AUTHORIZATION OF THE MINISTER OF FINANCE
GENERAL DIRECTOR OF TAXATION

Dang Hanh Thu

A. TABLE OF ADDED VALUE-TURNOVER RATIOS (%) FOR VALUE-ADDED TAX CALCULATION, APPLICABLE TO BUSINESS ACTIVITIES, BUSINESS HOUSEHOLDS AND BUSINESS INDIVIDUALS
(Issued together with the Ministry of Finance’s Official Letter No. 763/BTC-TCT of January 16, 2009)

No.	Groups of sectors	Added-value ratios
No.	Groups of sectors	Region I	Region II	Region III	Region IV	Region V
I	Agriculture, forestry and fishery; mining; processing and manufacturing industries; production and distribution of electricity, gas, hot water and steam, and air conditioning; water supply; management and treatment of rubbish and wastewater	22-27	20-25	15-20	11-16	17-22
	Particularly, “repair and maintenance of machinery, equipment and ready-cast metal products”; and processing	25-30	23-28	18-23	15-20	20-25
II	Construction
1	Involving supply of materials	25-30	22-27	15-20	10-15	20-25
2	Not involving supply of materials	35-40	32-37	23-28	18-23	28-33
III	Wholesale and retail; and repair of automobiles, mopeds, motorcycles and other motor vehicles
1	Wholesale and retail of commodities	4-9	3-7	2-4	2-3	3-6
2	Sale of gold, silver, gems and motor two-wheelers (including electric bicycles)	1-6	1-5	1-3	1-2	1-4
3	Particularly, “maintenance and repair of automobiles, motorcycles and other motor vehicles”	25-30	23-28	18-23	15-20	20-25
4	Brokerage and auction	35-40	32-27	25-30	20-25	30-35
5	Agency on commission	35-40	32-37	25-30	20-25	30-35
IV	Transportation, warehousing and yards
1	Passenger transportation	25-30	22-27	15-20	10-15	20-25
2	Cargo transportation	20-25	17-22	12-17	10-15	15-20
3	Particularly, “warehousing, yards and transportation support activities”	35-40	32-37	25-30	20-25	30-35
V	Food services	30-35	27-32	17-22	12-17	20-25
VI	Accommodation and other services
1	Accommodation service
a	Lease of houses for use as office or shops; lease of houses to foreigners	35-40	32-37	25-30	20-25	30-35
b	Lease of houses to pupils, students and workers; lease of houses to other subjects	30-35	27-32	20-25	15-20	25-30
c	Hotel, rest house and inn business	35-40	32-37	25-30	20-25	30-35
2	Lease of machinery and equipment (without operators); lease of personal articles, household appliances and other assets	35-40	32-37	25-30	20-25	30-35
3	Pawnbroking service	35-40	32-37	25-30	20-25	30-35
4	Other services	30-35	28-33	23-28	20-25	25-30

B. GROUPS OF SECTORS

Six (06) groups of sectors in the Table of added-value ratios are determined basing on the Prime Minister’s Decision No. 10/2007/QD-TTg of January 23, 2007, promulgating Vietnam’s system of economic sectors.

C. GEOGRAPHICAL REGIONS

Five (05) geographical regions are determined basing on the Prime Minister’s Decision No. 151/2006/QD-TTg of June 29, 2006, promulgating the limit levels for allocating the 2007 regular state budget expenditure estimate. Specifically:

- Region I: special-grade urban areas, including wards of urban districts of Hanoi and Ho Chi Minh City.

- Region II: urban areas, including wards of urban districts of centrally run cities (excluding wards belonging to Region I) and wards of cities and towns of provinces and centrally run cities (excluding wards belonging to Regions III and IV).

- Region III: low mountainous and deep-lying areas, including:

+ Mountainous communes, wards and townships recognized as mountainous communes under the Ethnic Minorities Committee’s Decision No. 42/UB-QD of May 23, 1997; Decision No. 26/1998/QD-UB of March 18, 1998; Decision No. 21/1998/QD-UBDTMN of February 25, 1998; Decision No. 363/2005/QD-UBDT of August 15, 2005; and Decision No. 01/2007/QD-UBDT of May 31, 2007, and amending and supplementing decisions.

+ Deep-lying communes, wards and townships determined as remote and solitary delta communes facing geographical-location, weather or travel difficulties, far from cultural, political and social centers under Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT of January 5, 2005, of the Ministry of Home Affairs, the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance and the Ethnic Minorities Committee, where cadres and civil servants are entitled to region-based allowances.

- Region IV: highland and island areas, including:

+ Communes, wards and townships belonging to Region III under the Ethnic Minorities Committee’s decisions which are recognized as highland communes.

+ Island communes.

- Region V: remaining areas, including communes and townships not mentioned in Regions III and IV.-

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Official Dispatch No. 763/BTC-TCT dated January 16, 2009 of the Ministry of Finance on guiding added-value ratios applicable to business activities, business households and business individuals that fail to comply with or to fully comply with regulations on accounting, invoices and documents

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