Chương 2 Nghị định 351-HĐBT: Căn cứ tính thuế và biểu thuế doanh thu

Chapter II

BASIS OF CALCULATION OF TURNOVER TAX

Article 3

The amount of turnover in respect of which tax is to be paid shall be the total revenue earned: from sales; pursuant to sub-contract; as commissions on sales; or for services provided: during the tax period and after the taxpayer has made the sales, performed the sub-contract, earned the commission or provided the services, as described in article 8 of the Law on Turnover Tax, prior to any deductions being made for costs incurred and regardless of whether the taxpayer has actually received the revenue.

1. Turnover from production, processing, and assembling (including small and cottage industry) and from exploitation of minerals, forests and sea products, shall comprise all revenue earned from the sale of products, semi-finished products, defective products, the packaging of products, materials, fuel, motors and fixed assets.

2. Turnover from construction shall be the amount paid or payable upon completion of construction and any payments for repairs and the provision of building services.

3. Turnover from transportation shall be fees paid for the transport of commodities, passengers, cargo and other items.

4. Turnover from commerce shall be all proceeds from the sale of goods including those internally consumed.

5. Turnover from the provision of services shall be fees received for those services including labour costs, raw materials, spare parts, if any, and other expenses:

(a) Turnover from post and telecommunication services shall be revenue received from postage charges (including the sale of postage stamps) and from all other business activities and services provided.

(b) Turnover from banking and finance shall be all interest paid by borrowers, service fees and other bank charges.

(c) Turnover from property leasing shall be all rents and other payments received.

6. Schools and educational training establishments which produce goods outside the scope of their normal activities shall also be liable to pay the turnover tax which is applicable to the particular activity concerned.

A school which requires funds for the purposes of maintenance and improvement of its facilities and equipment, may submit a proposal which accords with the plans of its own branches or locality. The proposal shall be considered by the finance office which, in the event that it deems it appropriate, may make funds available to the school from State Revenue.

7. All revenue which is earned in foreign currency shall be converted into Vietnamese currency at the exchange rate published by the State Bank as at the date of its conversion. Where the exchange rate of a particular foreign currency is not published by the State Bank it shall be converted in accordance with the exchange rate provided by the Ministry of Finance.

Article 4

In accordance with the provisions of article 9 of the Law on Turnover Tax, the Council of Ministers shall delegate to the Ministry of Finance the task of determining the turnover tax rates to be applied to turnover to which the Law on Turnover Tax applies.

Where a manufacturer but for this provision would be liable to pay tax on the basis of its type of business and raw materials used and also on the basis of the purpose of its products, the manufacturer shall only be liable to pay tax on the latter basis.

Article 5

Where a business establishment conducts a number of different economic activities to which different rates of turnover tax apply, those establishments shall pay turnover tax in accordance with the individual rates which apply to each separate activity. Where establishments are unable separately to calculate the turnover which arises from each separate activity, then the highest applicable tax rate shall be applied to the whole turnover of the establishment.