Chapter IV
IMPLEMENTATION 36
Article 21. Effect
1. This Circular comes into force from January 01, 2014 and supersedes the Circular No. 06/2012/TT-BTC dated January 11, 2012 and the Circular No. 65/2013/TT-BTC dated May 17, 2013 of the Ministry of Finance.
2. Any taxpayer that declares VAT quarterly from July 01, 2013 shall receive VAT refund before the tax period of January 2014 (if tax is declared monthly) or before the first quarter of 2014 (if tax is declared quarterly) if input VAT is not completely deducted after 03 consecutive tax periods.
Example 85: Enterprise A declares tax monthly in May and June 2013, and starts declaring tax quarterly from the third quarter of 2013. If input VAT incurred in May 2013, June 2013, and the third quarter of 2013 is not completely deducted, company A will receive a refund of VAT at the end of the third quarter of 2013.
Example 86: Enterprise B declares tax monthly in June 2013 and starts declaring tax quarterly from the third quarter of 2013. If input VAT incurred in June 2013, and the third quarter of 2013 and the fourth quarter of 2013 is not completely deducted, enterprise B will receive a refund of VAT at the end of the fourth quarter of 2013.
3. Before January 2014 (if tax is declared monthly) or before the first quarter of 2014 (if tax is declared quarterly), any taxpayer that is eligible for tax refund according to the Circular No. 06/2012/TT-BTC dated January 11, 2012 and the Circular No. 65/2013/TT-BTC dated May 2013 of the Ministry of Finance shall receive a VAT refund.
At the end of December 2013 (if tax is declared monthly) or the fourth quarter of 2013 (if tax is declared quarterly), the input VAT that is not completely deducted after less than 03 consecutive tax periods in 2013 shall be transferred to 2014 to deduct and claim refund according to Clause 1 Article 18 of this Circular.
Example 87: VAT incurred by enterprise A is not completely deducted in October, November and December 2013. Thus, enterprise A shall receive a VAT refund according to Clause 1 Article 18 of the Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance.
Example 88: Enterprise B incurs VAT in October 2013. Input VAT is not completely deducted in only November 2013 and December 2013. At the end of December 2013, enterprise B is not eligible for tax refund according to the Circular No. 06/2012/TT-BTC. This remaining input VAT shall be transferred to 2014, during which tax refund will be considered, according to Clause 1 Article 18 of this Circular.
Article 89: Enterprise C incurs VAT in the third quarter of 2013. The input VAT that is not completely deducted in the fourth quarter of 2013 shall be transferred to 2014, during which tax refund will be considered, according to Clause 1 Article 18 of this Circular.
4. Every taxpayer shall deduct input VAT on fixed assets incurred before January 01, 2014 in accordance with the Circular No. 06/2012/TT-BTC dated January 11, 2012 and the Circular No. 65/2013/TT-BTC dated May 17, 2013 of the Ministry of Finance; the input VAT on fixed assets incurred from January 01, 2014 onwards shall be deducted in accordance with this Circular.
5. The input VAT on unprocessed or preprocessed farming, breeding, fishery products incurred before January 01, 2014 must be enumerated in the manifest of purchases on the VAT declaration of December 2013 or the fourth quarter of 2013.
Article 22. VAT collection
1. Tax authorities shall organize the collection of VAT and refund of VAT incurred by business establishments.
2. Customs authorities shall organize the collection of VAT on imported goods.
Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for timely resolution./.
Tìm kiếm
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