Chương II: Thông tư 05/2012/TT-BTC Căn cứ tính thuế

Chapter II

TAX BASES

Article 5. Excise tax calculation prices

The excise tax calculation price of a goods or service is the goods selling price or the service charge rate, exclusive of excise tax, environmental protection tax (if any) and value-added tax, set by the producer or business, specifically as follows:

1. For domestically produced goods, the taxed price is determined as follows:

Of which, the selling price exclusive of value-added tax is determined under the law on value-added tax and the environmental production tax is determined under the law on environmental protection tax.

a/ In case an excise tax-liable goods producer sells goods via its dependent cost-accounting establishments, the price as a basis for detennining the taxed price is the selling price exclusive of value-added tax and environmental protection tax (if any) of those dependent cost-accounting establishments. For a producer that sells goods via agents selling goods at the producer's prices for commission only, the price as a basis for determining the taxed price is that producer's commission-inclusive selling price exclusive of value-added tax and environmental protection tax (if any);

b/ In case an excise tax-liable goods producer sells goods via traders, the price as a basis for excise tax calculation is that producer's selling price exclusive of value-added lax and environmental protection tax (if any), which must not be 10% lower than the average selling price applied by these traders. Particularly, the average selling price of cars applied by traders which is used for comparison is the selling price announced by the manufacturer for a car according to its quality standards, excluding equipment and accessories which are further installed by traders at customers' request.

If a producer's selling price is more than 10% lower than the selling price applied by traders, the taxed price shall be assessed by tax agencies under the Law on Tax Administration and its guiding documents.

2. For imports, the taxed price is determined as follows:

Excise tax calculation price = Import duty calculation price + Import duty.

The import duty calculation price is determined under the Law on Import Duty and Export Duty. For imports eligible for duty exemption or reduction, the taxed price is exclusive of the exempted or reduced import duty amount.

3. For excise tax-liable goods, the taxed price is the price exclusive of value-added tax, environmental protection tax (if any) and excise tax and inclusive of the tare value.

For bottled beer, if a deposit is made for empty bottles and producers and customers make quarterly finalization of such deposit, the deposit amount equivalent to the value of lost empty bottles must be included in excise tax calculation turnover.

Example 3: For canned beer, in 2012, the value-added tax-exclusive selling price of 1 liter of canned beer is VND 20,000, and the excise tax rate for beer (applicable from January 1, 2010, through December 31,2012) is 45%, then the excise tax calculation price is determined as follows:

Example 4: In the second quarter of 2012, the value-added tax-exclusive selling price of one box of Hanoi bottled beer is VND 120,000, then the excise tax calculation price is determined as follows:

Example 5: In the third quarter of 2012, Beer Company A sells 1,000 beer bottles to customer B and collects a total deposit for empty bottles of VND 1,200,000 (VND 1,200/bottle). At the end of the quarter. Company A and customer B make finalization: the number of recovered empty bottles is 800 and the number of lost bottles is 200. Based on the number of recovered bottles. Company A returns to customer B a sum of VND 960,000 and shall include in excise tax calculation turnover the deposit amount for lost bottles which is VND 240,000 (200 bottles x VND 1,200/bottle).

4. For processed goods, the taxed price is that of sold goods set by the processing-ordering establishment or the selling price of products of the same or similar kind at the time of goods sale, exclusive of value-added lax, environ­mental protection tax (if any) and excise tax.

5. For goods produced in the form of business cooperation between a producer and an user or owner of goods trademarks (brands) or production technologies, the price as a basis for excise tax calculation is the selling price exclusive of value-added tax and environmental protection tax (if any) set by that user or owner. In case an establishment produces goods under a franchising license and transfers goods to Vietnam-based branches or representatives of the foreign company concerned for sale, the excise tax calculation price is the selling price of those branches or representatives.

6. For goods sold on installment or deferred payment, the excise tax calculation price is the one-off selling price of such goods, exclusive of value-added tax, environmental protection tax (if any), excise tax and the installment or deferred payment interest.

7. For goods and services used for barter, internal consumption, donation or sales promotion, the taxed price is that of goods or services of the same or similar kind at the time of barter, internal consumption, donation or sales promotion.

8. In case an exporter purchases excise tax-liable goods from producers for export then does not export but sells them domestically, the taxed price is the selling price exclusive of excise tax, environmental protection tax (if any) and value-added tax and shall be determined as follows:

In case an exporter declares a selling price (inclusive of value-added tax, environmental protection tax (if any) and excise tax) which is 10% lower than the market price as a basis for determining the taxed price, the taxed price shall be assessed by tax agencies under the Law on Tax Administration and its guiding documents.

9. For services, the taxed price is the service charge rate, exclusive of value-added tax and excise tax, set by the service provider, specifically as follows:

For some services, the service charge rate exclusive of value-added tax serving as a basis for determining the taxed price is specified as follows:

a/ For golf business (including dealing in golf training grounds), it is the value-added tax-exclusive sales of membership cards or golf-playing tickets, inclusive of proceeds from the sale of golf-training tickets, collection of ground maintenance fees, buggy and caddy hire, deposits (if any) and other golf-related revenues paid by golf players or golf club members to a golf business. In case such deposits are returned to depositors, the paid tax amount shall be refunded to the business by deducting from the payable tax amount of the subsequent period. If no deduction is made, the business will have tax refunded under regulations. In case a golf business deals in other goods or services not liable to excise tax such as hotel, catering, goods sale or game services, such goods or services are not liable to excise tax.

Example 6: For a golf business also deals in hotel, catering, goods sale or game business activities not liable to excise tax, these goods or services are not liable to excise tax.

b/ For casino or prized video game business, it is turnover from such business minus prizes paid to customers, i.e., the collected amount of money (exclusive of value-added tax) from the exchange of money at exchange counters or card tables or slot machines minus the amount of money exchanged back to customers;

c/ For betting business, it is sales of betting tickets minus (-) prizes paid to customers (exclusive of value-added lax), exclusive of sales of entry tickets to entertainment events associated with betting business;

d/ For dance hall, massage parlor and karaoke bar business, it is the value-added tax-exclusive turnover from such business, inclusive of the turnover from catering services and other associated services (e.g., bath and sauna in massage service establishments).

Example 7: Value-added tax-exclusive turnover from dance hall business (inclusive of turnover from catering services) of establishment A in a tax period is VND 100 million.

e/ For lottery business, it is sales (exclusive of value-added tax) of tickets of licensed lotteries under law.

10. Taxed prices of goods and services specified in Clauses 1 thru 9 of this Article arc inclusive of additional revenues (if any) collected by production and business establishments together with goods selling prices or service charges.

Taxed prices arc calculated in Vietnam dong. In case a taxpayer has foreign-currency turnover, such turnover must be converted into Vietnam dong at the average inter-bank exchange rate announced by the State Bank of Vietnam at the time of turnover generation.

For imports, the conversion of Vietnam dong into a foreign currency used for determining the taxed value complies with the law on import duty and export duty.

11. In case production and business establishments fail to comply with or improperly comply with regulations on invoices and documents, tax agencies shall, based on production and business realities, assess turnover under the Law on Tax Administration and determine the payable excise tax amount.

12. The time of determining excise tax is specified as follows:

- For goods, the time of turnover generation is the time of transfer of the right to own or use the goods to the purchaser, regardless of whether or not money has been collected;

- For services, the time of turnover generation is the time of completing service provision or the time of making a service provision invoice, regardless of whether or not money has been collected;

- For imports, the time of turnover generation is the time of customs declaration registration.

13. When trading in goods, providing services and transporting goods, producers and importers of excise tax-liable goods and providers of excise tax-liable services shall comply with regulations on accounting, invoices and documents.

When selling or delivering goods to their branches, dependent establishments or agents, producers shall issue invoices. In case of selling or delivering goods to branches or shops in the same province or centrally run city or when consigning goods from one to another warehouse, producers may use the ex-warchousing-cum-internal transportation bill enclosed with the internal transfer order.

Producers of excise tax-liable trademarked goods shall register trademarks under regulations.

Article 6. Excise tax rates

1. Excise tax rates comply with Article 7 of Law No. 27/2008/QH 12 on Excise Tax, Article 5 of the Government's Decree No. 26/2009/ND-CP of March 16, 2009, and Clause 4, Article 1 of the Government's Decree No. 113/2011/ND- CP of December 8,2011.

2. In case an establishment produces different kinds of goods or provides different kinds of services liable to excise tax at different tax rates, it shall declare and pay excise tax according to the tax rate prescribed for each kind of goods or service. If the establishment cannot determine tax according to each tax rate, it shall calculate and pay tax at the highest tax rate applicable to the goods it produces or the services it provides.