| Số hiệu | 92/2021/NĐ-CP |
| Loại văn bản | Nghị định |
| Cơ quan | Chính phủ |
| Ngày ban hành | 27/10/2021 |
| Người ký | Lê Minh Khái |
| Ngày hiệu lực | |
| Tình trạng |
|
THE GOVERNMENT |
SOCIALIST
REPUBLIC OF VIETNAM |
|
No. 92/2021/ND-CP |
Hanoi, October 27, 2021 |
DECREE
ELABORATION OF RESOLUTION NO. 406/NQ-UBTVQH15 OF STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON PROVISION OF ASSISTANCE FOR ENTERPRISES AND PEOPLE AFFECTED BY COVID-19
Pursuant to the Law on Government Organization dated June 19, 2015 dated June 19, 2015; the Law dated November 22, 2019 on Amendments to the Law on Government Organization dated June 19, 2015 and the Law on Local Government Organization;
Pursuant to the Law on Corporate Income Tax dated June 03, 2008 and the Law dated June 19, 2013 on Amendments to the Law on Corporate Income Tax;
Pursuant to the Law on Personal Income Tax dated November 21, 2007 and the Law dated November 22, 2012 on Amendments to the Law on Personal Income Tax;
Pursuant to the Law on Excise Duty dated November 14, 2008 and the Law dated November 26, 2013 on Amendments to the Law on Excise Duty;
Pursuant to the Law on Value-added Tax dated June 03, 2008; the Law dated June 19, 2013 on Amendments to the Law on Value-added Tax; and the Law dated April 06, 2016 on Amendments to the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration;
Pursuant to the Law on Amendments to Tax Laws dated November 26, 2014;
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Pursuant to Resolution No. 406/NQ-UBTVQH15dated October 19, 2021 of Standing committee of the National Assembly on provision of assistance for enterprises and people affected by Covid-19;
At the request of the Minister of Finance;
The Government promulgates a Decree on elaboration of Resolution No. 406/NQ-UBTVQH15 of Standing committee of the National Assembly on provision of assistance for enterprises and people affected by Covid-19 (hereinafter referred to as Resolution No. 406/NQ-UBTVQH15).
Article 1. Corporate income tax (CIT) reduction
1. Eligibility
CIT reduction specified in this Article shall apply to CIT payers that are organizations that earn taxable income from manufacture and/or sell goods and/or services (hereinafter referred to as "enterprises") according to Article 1 of Resolution No. 406/NQ-UBTVQH15, including:
a) Enterprises that are established in accordance with Vietnam's law.
b) Organizations that are established in accordance with the Law on Cooperatives.
c) Public service providers that are established in accordance with Vietnam's law.
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2. 30% reduction in CIT payable in 2021 shall apply to any enterprise specified in Clause 1 of this Article whose revenue in the tax period of 2021 does not exceed 200 billion VND and is smaller than the revenue earned in the tax period of 2019.
The revenue earned in the tax period of 2021 does not have to be smaller than the revenue earned in the tax period of 2019 in case the enterprise is newly established, undergoes consolidation, merger, full division or partial division in the tax period of 2020 and 2021.
a) A tax period shall be a calendar year. In case an enterprise's fiscal year is not a calendar year, the tax period shall be the fiscal year according to the Law on Corporate Income Tax and its guiding documents.
b) Revenue earned in a tax period shall include all revenues from sale of goods, processing, provision of services and business operation in the form of business cooperation contract, including subsidies and surcharges to which the enterprise is entitled according to the Law on Corporate Income Tax and its guiding documents, excluding revenue deductions, revenues from financial activities and other incomes.
- In case an enterprise is newly established or undergoes ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy during a tax period and has operated for less than 12 months in that tax period, the revenue of that tax period shall equal (=) actual revenue earned in the tax period divided by (:) the number of months of operation multiplied by (x) 12 months. The operating period in a month during which the enterprise is established, undergoes conversion, ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy during a month will be considered a full month.
In case the first tax period of a newly established enterprise is 2020 or the last tax period of an enterprise which undergoes ownership transfer, consolidation, merger, full division, partial division, dissolution or bankruptcy is 2022 and is shorter than 03 months, and the enterprise is permitted to combine this period with the tax period of 2021 into a single tax period, determination of revenue and CIT reduction shall only apply to 12 months of the tax period of 2021.
- In case an enterprise has dependent units or business locations, revenue earned in the tax year shall include revenue of the dependent units and business locations specified in on the consolidated annual financial statement.
3. Determination of CIT eligible for reduction
The enterprise's entire revenue shall be the basis for calculation of CIT eligible for reduction of the tax period of 2021, including the revenues specified in Clause 3 Article 18 of the Law on Corporate Income Tax. CIT eligible for reduction prescribed in this Decree shall be calculated according to the CIT payable in the tax period of 2021 minus (-) the CIT eligible for incentives according to the Law on Corporate Income Tax and its guiding documents.
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a) On the basis of revenue earned in the tax period of 2019 and estimated revenue earned in the tax period of 2021, the enterprise shall calculate the CIT eligible for reduction when paying provisional CIT quarterly. The enterprise shall determine the final CIT eligible for reduction on the declaration form enclosed with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance elaborating some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, and on the form provided in Appendix II hereof.
b) When finalizing CIT of 2021, underpayment or overpayment of provisional tax shall be settled in accordance with tax administration laws.
c) In case a tax authority or competent authority, through inspection or audit, discovers that the enterprise is not eligible for tax reduction as prescribed in this Decree or the tax payable in 2021 is greater than the tax declared by the enterprise, the enterprise shall pay the arrears after reduction is applied according to this Decree (if any), incur administrative penalties and pay late payment interest in accordance with regulations of law on tax administration and handling of administrative violations.
In case the CIT is increased after the enterprise supplements the CIT declaration dossier of 2021 or according to the inspection or audit verdict issued by the tax authority or competent authority, the increase in CIT will be reduced by 30% according to this Decree if the enterprise still satisfies the conditions for tax reduction specified in Clause 2 of this Article.
In case the CIT is decreased after the enterprise supplements the CIT declaration dossier of 2021 or according to the inspection or audit verdict issued by the tax authority or competent authority, the CIT eligible for reduction shall also be reduced and the overpaid tax (if any) shall be settled in accordance with tax administration laws.
Article 2. Exemption of tax payable by household businesses and individual businesses
1. Eligibility
Household businesses and individual businesses that are resident individuals that have business operation in districts, district-level towns and district-level cities (hereinafter referred to as "districts") regardless of business lines, tax declaration and payment method that are affected by Covid-19 in 2021, regardless of business lines, tax declaration and payment methods.
Presidents of the People’s Committees of provinces and centrally affiliated cities (hereinafter referred to as "provinces") shall promulgate lists of districts affected by Covid-19 according to 2021's notifications of local competent authorities of termination or suspension of business operation of one or multiple household businesses and individual businesses in their areas due to Covid-19 (including lockdown, social distancing of one or multiple areas in the administrative division).
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a) The household businesses and individual businesses specified in Clause 1 of this Article shall be granted exemption of personal income tax (PIT), value-added tax (VAT), excise tax, resource royalty, environment protection tax that are incurred during business operation in the months of the third quarter and fourth quarter of 2021.
Tax exemption specified in this Clause does not apply to incomes, revenues from supply of software products and services; digital entertainment products and services, videogames, digital films, digital photos, digital music; digital advertising.
b) In case tax incurred during the third quarter and fourth quarter of 2021 has been paid, the tax authority shall offset the overpaid tax against debts or amounts payable in the next periods and refund overpaid amounts (if any) in accordance with tax administration laws.
3. Basis for determination of tax eligible for exemption
a) In case the tax authority has to issue a payment notice: the tax authority shall determine the tax eligible for exemption of the household business or individual business according to the tax payable in the months of the third quarter and fourth quarter of 2021 on the payment notice.
b) In case the tax authority does not have to issue a payment notice: the taxpayer (including the organization or individual that deducts, declares, pays tax on behalf of the household business or individual business) shall determine the tax eligible for exemption of the household business or individual business in the months of the third quarter and fourth quarter of 2021 according to the tax payable on the tax returns. In case tax is declared per payment or annually (for tax on property, construction of private houses, other separately declared taxes), the tax eligible for exemption shall be the tax payable on the actual revenue earned in the months of the third quarter and fourth quarter of 2021. In case the contract for supply of goods or services of the household business or individual business does not specify the actual revenue earned in the months of the third quarter and fourth quarter of 2021, average monthly revenue according to the contract value shall apply.
In case the contract for supply of goods or services of the household business or individual business is concluded within the month, its duration shall be rounded up to the nearest month.
4. Procedures
a) In case the tax authority has to issue a payment notice
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- The tax authority shall determine the tax eligible for exemption according to the tax payable by each household business and individual business according to the payment notices on the tax authority's database.
- The Director of the sub-department of taxation shall issue 01 decision on tax exemption enclosed with the list of all household businesses and individual businesses eligible for tax exemption according to Form No. 01/MTHK in Appendix II hereof. In case of new household businesses and individual businesses after the tax authority has issued decisions on tax exemption according to resolution No. 406/NQ-UBTVQH15 to all local household businesses and individual businesses, the tax authority shall compile a new list and issue decisions on tax exemption to these new household businesses and individual businesses according to Resolution No. 406/NQ-UBTVQH15.
- The tax authority shall issue the notice of tax exemption according to Resolution No. 406/NQ-UBTVQH15 and Form No. 01/TBSMT-CNKD in Appendix II hereof after the decision on tax exemption is issued and send it to each household business and individual business.
b) In case the tax authority does not have to issue a payment notice
Household businesses and individual businesses; organizations and individuals that deduct, declare, pay tax on behalf of household businesses and individual businesses; household businesses using booked and separate invoices shall determine tax payable after tax exemption, declare it on the tax return, complete Form No. 01-1/PL-CNKD in Appendix II hereof and include it with the tax return for submission.
Article 3. VAT reduction
1. VAT on the following goods and services shall be reduced from November 01, 2021 to the end of December 31, 2021:
a) Transport services (railway transport, waterway transport, air transport, other road transport); lodging services; food and beverage services; services of travel agencies, tourism agencies, ancillary services relevant to tour advertising and organization.
b) Publishing products and services; cinematography services, TV show production, music recording and publishing; artworks, composing, art, recreation services; services of libraries, archives, museums, other cultural activities; sport and entertainment services.
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d) In case the goods and services specified in this Clause are not subject to VAT according to the Law on Value-added Tax, the Law on Value-added Tax shall apply.
2. VAT reduction rates
a) Enterprises and organizations that apply credit-invoice method to calculate VAT shall be eligible for 30% reduction in VAT rates on the goods and services specified in Clause 1 of this Article.
b) Enterprises and organizations that calculate VAT using the direct method (as a percentage (%) on revenue) shall be eligible for 30% reduction in the tax rate (%) as the basis for calculating VAT on the goods and services specified in Clause 1 of this Article.
3. Procedures
a) When the enterprise or organization specified in Point a Clause 2 of this Article prepares the VAT invoice for goods and services that are eligible for VAT reduction, write "mức thuế suất theo quy định (5% hoặc 10%) x 70%" ("regulatory VAT rate (5% or 10%) x 70"); the VAT amount; the total amount payable by the buyer. The seller shall declare output VAT and the buyer shall declare deduction of input VAT according to the reduced VAT written on the VAT invoice.
b) When enterprise or organization specified in Point b Clause 2 of this Article prepares the invoice for goods and services that are eligible for VAT reduction, write the amount before reduction in "Thành tiền" ("Amount") column; write 30% reduction on "Cộng tiền hàng hóa, dịch vụ" ("Total amount") line; and write "đã giảm... (số tiền) tương ứng 30% mức tỷ lệ để tính thuế giá trị gia tăng theo Nghị quyết số 406/NQ-UBTVQH15" ("reduced by ... (30%) according to Resolution No. 406/NQ-UBTVQH15").
4. In case an enterprise or organization sells multiple goods and services, separate VAT invoices shall be issued for goods and services that are eligible for VAT reduction.
5. In case the enterprise or organization has issued an invoice and declared tax at the unreduced rate, the buyer and the seller shall prepare a record or enter a written agreement specifying the errors. The seller shall also issue a remedial invoice and provide it for the buyer. The seller shall adjust output VAT and the buyer shall adjust input VAT (if any) according to the remedial invoice.
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7. The enterprises and organizations specified in this Article shall declare goods and services that are eligible for VAT reduction according to the Appendix of Resolution No. 406/NQ-UBTVQH15 and Appendix II of this Decree together with the VAT declaration form.
Article 4. Exemption of late payment interest
1. Late payment interest incurred in 2020 and 2021 on all outstanding tax, land levies, land rent payable by taxpayers that are enterprises and organizations (including their dependent units and business locations) that have incur losses in the tax period of 2020 shall be exempted.
2. Determination of exempted late payment interest
Supervisory tax authorities, tax authorities responsible for management of tax, land levies and land rents shall determine the late payment interest incurred in 2020 and 2021 according to tax administration database and issue late payment interest exemption decisions.
3. Authority to exempt late payment interest
Heads of supervisory tax authorities and tax authorities responsible for management of tax, land levies and land rents shall issue late payment interest exemption decisions to taxpayers.
4. Procedures and application for exemption of late payment interest
a) The taxpayer shall complete application form No. 01/MTCN in Appendix II hereof, specify the loss incurred in 2020 and send it to the supervisory tax authority or the tax authority responsible for management of tax, land levy or land rent electronically, in person or by post.
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In case the taxpayer has undergone an inspection or audit, the inspection record, decision, verdict or result notification (original copies or copies certified by the taxpayer) shall be included.
The loss incurred in the tax period 2020 shall be determined in accordance with CIT laws.
b) Within 15 working days from the receipt of the taxpayer's application form, the tax authority shall issue the notice of rejection (Form No. 02/MTCN in Appendix II hereof) if the taxpayer is not eligible, or issue the decision on exemption of late payment interest (Form No. 03/MTCN in Appendix II hereof) if the taxpayer is eligible for exemption.
The decision on exemption of late payment interest shall be sent to the taxpayer electronically and published on the website of tax authorities.
c) In case the taxpayer has been granted exemption of late payment interest but a competent authority discovers that the taxpayer is not eligible according to regulations of this Decree, the tax authority shall issue a decision to revoke the decision on exemption of late payment interest.
5. In case the taxpayer that is eligible for exemption of late payment interest according to Clause 1 of this Article provides supplementary documents to the tax declaration dossier, or the tax authority or competent authority carries out an inspection or audit, or issues a decision or notification which increase the tax, land levy or land rent payable, the taxpayer is not required to pay the late payment interest incurred in 2020 and 2021 on the increase in tax, land levy and late payment interest if the taxpayer incurs a loss in 2020.
6. The cases in which taxpayers have paid late payment interest before the effective date of Resolution No. 406/NQ-UBTVQH15 shall not be reconsidered.
Article 5. Implementation clauses
1. This Decree comes into force from the effective date of Resolution No. 406/NQ-UBTVQH15.
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3. Ministers, heads of ministerial-level agencies, governmental agencies, Presidents of the People’s Committees of provinces, relevant enterprises, organizations and individuals are responsible for the implementation of this Decree.
ON BEHALF OF THE GOVERNMENTPP PRIME MINISTERDEPUTY PRIME MINISTERLe Minh Khai
APPENDIX I
LIST OF GOODS AND SERVICES ELIGIBLE FOR VAT REDUCTION (Promulgated together with the Government’s Decree No. 92/2021/ND-CP dated October 27, 2021)
Level 1
Level 2
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Level 4
Level 5
Level 6
Level 7
Name
Description
H
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Transport services
49
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Railway, road and pipeline transport services
491
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Railway transport services
4911
49110
491100
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Railway passenger transport services
4911001
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...
Including railway passenger transport services serving tourism such as:
- Lodging services on sleepers, food and beverage (F&B) services on the train as an integral operation of a railway transport company
4911009
...
...
...
4912
49120
491200
Railway freight transport services
...
...
...
4912001
Transport services using refrigerator cars
...
...
...
4912002
Transport services using tank cars
Including transport services using tank cars such as crude oil, natural gas, gas products, etc.
...
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...
4912003
Transport services using tank cars for LPG and other liquids
...
...
...
4912004
Container transport services
...
...
...
4912005
Postal transport services
...
...
...
4912006
Dry cargo and bulk cargo services
...
...
...
4912009
Transport services for other goods
Including transport services for goods not mentioned above
493
...
...
...
Other road transport services
4931
...
...
...
49311
493110
4931100
Passenger transport services by underground or elevated railway
...
...
...
49312
493120
Passenger transport services by taxi
...
...
...
4931201
Passenger transport services by traditional taxi
...
...
...
4931202
Passenger transport services by hi-tech taxi
...
...
...
4931203
Lease of passenger cars with driver
...
...
...
49313
493130
4931300
Other passenger transport services by motorcycles and other motorized vehicles
...
...
...
493190
4931900
Road passenger transport services in urban and sub-urban areas by other vehicles (except buses)
Including passenger transport services by bicycles, and other non-motorized vehicles such as horse-drawn carriages, rickshaws.
4932
...
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...
Other road passenger transport services
49321
...
...
...
Inner-province and inter-province passenger transport services by bus
493211
4932110
...
...
...
493212
4932120
Inter-province passenger transport services by bus
...
...
...
493213
4932130
Lease of passenger buses with driver
...
...
...
49329
Other road passenger transport services not classified elsewhere
...
...
...
493291
4932910
Other road passenger transport services not classified elsewhere
Other road passenger transport services not classified elsewhere such as mountainous rail transport, aerial tramway, etc.
...
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...
493292
4932920
Lease of passenger buses with driver not classified elsewhere
Such as lease of buses for tourism or other purposes, etc.
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...
...
Road cargo transport services
...
...
...
Cargo transport services by specialized vehicles
...
...
...
Cargo transport services by specialized vehicles
...
...
...
Cargo transport services using refrigerated trucks
4933112
...
...
...
4933113
Transport of liquid and gas by tanker vehicles or semi-trailer vehicles
...
...
...
4933114
Cargo transport services by container trucks
...
...
...
4933115
Dry cargo transport services
...
...
...
4933116
Live animal transport services
...
...
...
4933117
Cargo transport services by other specialized vehicles (tractor, lowboy, etc.)
...
...
...
4933118
Postal transport services
...
...
...
4933119
Other cargo transport services not classified elsewhere
Including transport of goods not mentioned above
...
...
...
4933120
Lease of specialized vehicles with operator
49332
493320
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...
Cargo transport services by other motor vehicles (except specialized vehicles)
4933201
...
...
...
Cargo transport services by other motor vehicles (except specialized vehicles) such as: transport of waste, garbage without collection or dumping services.
4933202
Lease of other cargo transport vehicles with operator
...
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...
49333
493330
4933300
Cargo transport services by other motorized vehicles
...
...
...
49334
493340
4933400
Cargo transport services by non-motorized vehicles
...
...
...
49339
493390
4933900
Cargo transport services by other road vehicles
50
...
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...
Waterway transport services
501
...
...
...
Coastal and offshore transport services
5011
...
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...
Coastal and offshore passenger transport services
50111
...
...
...
Coastal passenger transport services
501111
...
...
...
Coastal passenger transport services
5011111
...
...
...
5011112
Coastal passenger transport services by ships
...
...
...
5011119
Other coastal passenger transport services
...
...
...
501112
5011120
Lease of coastal passenger ships with operators
...
...
...
50112
Offshore passenger transport services
...
...
...
501121
Offshore passenger transport services
...
...
...
5011211
Offshore passenger transport services by ships
...
...
...
5011219
Other offshore passenger transport services
...
...
...
5011220
Lease of offshore passenger ships with operators
5012
...
...
...
Coastal and offshore cargo transport services
50121
...
...
...
501211
Coastal cargo transport services
...
...
...
5012111
Frozen cargo transport services using reefer ships
...
...
...
5012112
Crude oil and refined oil transport by oil tankers
...
...
...
5012113
Transport of other liquids or gas by oil tankers
...
...
...
5012114
Container transport services by container ships
...
...
...
5012115
Dry cargo transport services
...
...
...
5012119
Transport services for other goods
...
...
...
Lease of cargo ships with operators; towage services
...
...
...
Lease of cargo ships with operators
5012122
...
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...
Including towage service such as: inland waterway pulling, including pulling of oil rig, floating cranes, dredging vessels, floats, hulls and unfinished ships for charges or under towage service contract for vessels having accident in inland waters.
50122
Offshore cargo transport services
...
...
...
501221
Offshore cargo transport services
...
...
...
5012211
Frozen cargo transport services using reefer ships
...
...
...
5012212
Crude oil and refined oil transport by oil tankers
...
...
...
5012213
Transport of other liquids or gas by oil tankers
...
...
...
5012214
Container transport services by container ships
...
...
...
5012215
Dry cargo transport services
...
...
...
5012219
Transport services for other goods
501222
...
...
...
Lease of cargo ships with operators; towage services
5012221
...
...
...
5012222
Towage services
...
...
...
502
Inland waterway transport services
...
...
...
5021
Inland waterway passenger transport services
...
...
...
50211
Inland waterway passenger transport services by motorized vehicles
...
...
...
502111
Passenger transport services by motorized vehicles
...
...
...
5021111
Passenger transport services by ships
...
...
...
5021112
Passenger transport services by ferries
...
...
...
5021113
Passenger transport services serving tourism
...
...
...
Passenger transport services by other motorized vehicles
502112
5021120
...
...
...
50212
Inland waterway passenger transport services by non-motorized vehicles
...
...
...
502121
Passenger transport services by non-motorized vehicles
...
...
...
5021211
Passenger transport services by ships
...
...
...
5021212
Passenger transport services by motor boats
...
...
...
5021213
Passenger transport services serving tourism
...
...
...
5021219
Passenger transport services by other non-motorized vehicles
...
...
...
502122
5021220
Lease of non-motorized vehicles with operators
5022
...
...
...
Inland waterway cargo transport services
50221
...
...
...
Inland waterway cargo transport services by motorized vehicles
502211
...
...
...
5022111
Frozen cargo transport services using reefer ships
...
...
...
5022112
Crude oil and refined oil transport by oil tankers
...
...
...
5022113
Transport of other liquids or gas by oil tankers
...
...
...
5022114
Container transport services by container ships
...
...
...
5022115
Dry cargo transport services
...
...
...
5022119
Transport services for other goods
...
...
...
502212
Lease of cargo ships with operators; towage services
...
...
...
5022121
Lease of cargo ships with operators
...
...
...
Towage services
50222
...
...
...
502221
5022210
Inland waterway cargo transport services by non-motorized vehicles
...
...
...
502222
Lease of non-motorized vehicles with operators; towage services
...
...
...
5022221
Lease of cargo ships with operators
...
...
...
5022222
Towage services
51
...
...
...
Air transport services
511
...
...
...
Air passenger transport services
...
...
...
Air passenger transport services on fixed routes and schedules
...
...
...
5110110
Domestic air passenger transport services on fixed routes and schedules
511012
...
...
...
International air passenger transport services on fixed routes and schedules
51109
...
...
...
511091
5110910
Domestic air passenger transport services on fixed routes and schedules, except serving tourism
...
...
...
511092
5110920
International air passenger transport services without fixed routes and schedules
...
...
...
511093
5110930
Lease of passenger aircraft with operators
...
...
...
512
5120
Air cargo transport services
...
...
...
51201
Air cargo transport services on fixed routes and schedules
...
...
...
512011
5120110
Postal transport
...
...
...
512012
5120120
Transport of other goods under schedules
...
...
...
5120130
Transport of other goods without schedules
51209
512090
...
...
...
Other air cargo transport services
I
...
...
...
55
Lodging services
...
...
...
551
5510
Short-term lodging services
...
...
...
55101
551010
5510100
Hotel services
Hotels with rating of 1 to 5 stars, having at least 15 hotel rooms with amenities serving tourists, including: hotels, floating hotels, commercial hotels, resort hotels, with daily housekeeping services, and often include additional services such as F&B services, parking, laundry services, swimming pools and exercise rooms, recreational facilities and conference and convention facilities.
...
...
...
55102
551020
5510200
Villas and apartments providing short-term lodging services
Including villa services or short-term lodging services such as:
- Tourist villas with garden, amenities and services necessary for tourists;
- Apartments for short-term lodging by tourists with equipment, kitchen, cooking equipment for tourists to use during their stay
...
...
...
55103
551030
5510300
Guesthouses and hostels providing short-term lodging services
Guesthouses and hostels with amenities serving tourists without star rating, with daily housekeeping services, F&B, parking, laundry services, etc.
...
...
...
55104
551040
5510400
Motels, rooms for rent and similar short-term lodging establishments
This group includes services of motels, rooms for rent and similar short-term lodging establishments, residential houses with rooms for rent with minimum amenities for guests.
...
...
...
5590
Other lodging services
...
...
...
55901
559010
Student dormitory services
...
...
...
5590101
Lodging services for students, dormitories
Including lodging services for students; long-term lodging establishments (dormitories) for students of secondary schools and universities, operated by independent entities.
...
...
...
5590102
Lodging services for workers in tenement houses or tents
55902
559020
...
...
...
Lodging services in trailer parks, tents, bivouac facilities
Including lodging services in trailer parks, tents, bivouac facilities made of canvas used for tourists in camping area or outdoor tours.
55909
559090
5590900
...
...
...
Including other lodging services not classified elsewhere such as short-term or long-term lodging establishments that are not classified above.
56
F&B services
...
...
...
561
5610
Restaurants and mobile F&B services
...
...
...
56101
561010
5610100
Restaurant services (except fast-food restaurants)
Including services in restaurants in buffet, à la carte or table d'hôte style, whether they eat on the premises or buy takeaways.
...
...
...
56102
561020
5610200
Fast-food restaurants
...
...
...
56109
561090
5610900
Other mobile F&B services
Including other mobile F&B services such as:
- Self-service restaurants;
- Fast-food restaurants;
- Takeaway restaurants;
...
...
...
- Street food carts;
- Market, street food vendors
...
...
...
- Restaurant, bar services on ships, vehicles if they are not provided by the transport service provider.
562
Event catering and other F&B activities
...
...
...
5621
56210
562100
5621000
Provision of F&B services under irregular contracts with customers
Preparation and provision of F&B under contracts with customers, at agencies, commercial buildings, etc. and special events (weddings, parties, etc.)
...
...
...
5629
56290
562900
5629000
Other F&B services
Including other F&B services such as:
- F&B services under a contract for a specific period of time;
...
...
...
- Indoor supply of food by vending machines
563
5630
Beverage serving
...
...
...
56301
563010
5630100
Services in pubs, bars
...
...
...
56302
563020
5630200
Services in coffee shops, beverage shops
...
...
...
56309
563090
5630900
Other beverage services
Including other beverage services such as: preparation and serving of beverages on the premises such as: coffee, smoothies, sugar cane juice, fruit juice, sweet soups; services of street vendors selling beverages, etc.
J
...
...
...
INFORMATION AND COMMUNICATION
58
...
...
...
Publishing products
581
...
...
...
Books, periodicals and other printed matters
5811
...
...
...
Published books
58112
...
...
...
Other published books
581121
...
...
...
5811211
Published textbooks
...
...
...
5811212
Published specialized books, technical books and research books
...
...
...
5811213
Published children's books
...
...
...
5811214
Published dictionaries and encyclopedias
...
...
...
5811215
Published map books and other books with maps
...
...
...
5811219
Other published books, information books, fliers and similar books
...
...
...
581122
5811220
Published books in the form of tapes, floppy discs and other storage devices
Including published books in the form of tapes, floppy discs and other storage devices such as: operating systems, other applications; videogames;
...
...
...
5811230
Advertisements in other books
581124
...
...
...
Other book publishing agent services
581125
5811250
...
...
...
5812
Published directories and mailing lists
...
...
...
58121
Published directories and online mailing lists
...
...
...
581211
5812110
Published directories and online mailing lists
...
...
...
581212
5812120
Licensing services for directories and online mailing lists
...
...
...
58122
Printed directories and mailing lists
...
...
...
581221
5812210
Printed directories and mailing lists
...
...
...
581222
5812220
Licensing services for directories and printed mailing lists
5813
...
...
...
Publishing of newspapers, journals and periodicals
58132
...
...
...
Publishing of other newspapers, journals and periodicals
581321
5813210
...
...
...
581322
5813220
Advertisements in other newspapers
...
...
...
581323
Journals and other periodicals
...
...
...
5813231
Magazines and other periodicals
...
...
...
5813232
Advertisements in magazines and other periodicals
...
...
...
581324
5813240
Licensing services for publishing of journals and other periodicals
...
...
...
Other publishing products
...
...
...
Other publishing products
...
...
...
Other printed products
...
...
...
Postcards, greeting cards and the like
5819212
...
...
...
5819213
Travel tickets, calendars
...
...
...
5819214
Unused postal stamps, customs stamps and similar stamps; cheque forms; banknotes; share certificates and documents with similar titles
...
...
...
5819215
Advertising catalogues, documents and similar documents
...
...
...
5819219
Other printed products not classified elsewhere
...
...
...
581922
5819220
Licensing services for publishing of other printed matters
59
...
...
...
Motion picture and TV show production, music recording and publishing
591
...
...
...
Motion picture and TV show production services
5911
...
...
...
Motion picture, video and TV show production services
59111
...
...
...
Motion pictures
591111
...
...
...
5911111
Motion picture production services
...
...
...
5911112
Motion picture promotion and advertising services
...
...
...
591112
Motion picture products
...
...
...
5911121
Original copies of motion pictures
...
...
...
5911122
Cinematography effects
...
...
...
5911123
Motion pictures recorded into tapes, discs and other physical devices
...
...
...
5911124
Other downloaded motion pictures
...
...
...
5911130
Sale of advertising space and time on motion pictures
59112
...
...
...
Videos
591121
...
...
...
5911211
Video production services
...
...
...
5911212
Video promotion and advertising services
...
...
...
591122
Video products
...
...
...
5911221
Original copies of videos
...
...
...
5911222
Video effects
...
...
...
5911223
Videos recorded into tapes, discs and other physical devices
...
...
...
5911224
Other downloaded videos
...
...
...
5911230
Sale of advertising space and time on videos
59113
...
...
...
TV shows
591131
...
...
...
5911311
TV show production services
...
...
...
5911312
TV show promotion and advertising services
...
...
...
591132
TV show products
...
...
...
5911321
Original copies of TV shows
...
...
...
5911322
TV show effects
...
...
...
5911323
TV shows recorded into tapes, discs and other physical devices
...
...
...
5911324
Other downloaded TV shows
...
...
...
5911330
Sale of advertising space and time on TV shows
5912
59120
...
...
...
Post-production services
591201
5912010
...
...
...
591202
5912020
Transmission and replication of original films
...
...
...
591203
5912030
Color calibration and data recovery services
...
...
...
591204
5912040
Audio-video effect services
...
...
...
591205
5912050
Cartoon services
...
...
...
591206
5912060
Commentary, tile and subtitle services
...
...
...
591207
5912070
Audio design and editing services
...
...
...
591209
5912090
Other post-production services for motion pictures, videos and TV shows
5913
59130
...
...
...
Motion picture, video and TV shows distribution services
...
...
...
Copyright and storage licensing services
5913002
...
...
...
5914
Film projection services
...
...
...
59141
591410
Fixed film projection services
...
...
...
5914101
Fixed motion picture projection services
...
...
...
5914102
Fixed video projection services
...
...
...
59142
591420
Mobile film projection services
...
...
...
5914201
Mobile motion picture projection services
...
...
...
5914202
Mobile video projection services
592
5920
59200
...
...
...
Music recording and publishing services
592001
...
...
...
Audio recording services; original recordings
5920011
...
...
...
5920012
In-studio recording
...
...
...
5920013
Original audio recordings
...
...
...
592002
Published music
...
...
...
5920021
Printed music
...
...
...
5920022
Electronic music
...
...
...
5920023
Music tapes, discs and other physical devices
...
...
...
5920024
Other music tapes and discs
...
...
...
5920025
Downloaded music
592003
...
...
...
Original music licensing services
5920031
...
...
...
5920032
Music distribution services
...
...
...
N
ADMINISTRATIVE AND AUXILIARY SERVICES
...
...
...
79
Services of tourism agents, tour businesses, auxiliary services and services relevant to promotion and organization of tours
...
...
...
791
Services of tourism agents, tour businesses
...
...
...
7911
79110
Services of tourism agents
...
...
...
791101
Travel ticket ordering by tourism agents
...
...
...
7911011
Air ticket booking services
Including:
- Air ticket booking service for:
+ Domestic fights
+ International flights
...
...
...
7911012
Train ticket booking services
Train ticket booking services
...
...
...
7911013
Bus ticket booking services
Bus ticket booking services
...
...
...
7911014
Car rental booking services
Car rental booking services
...
...
...
7911019
Other ticket booking services
Including other ticket booking services not classified elsewhere
- Ferry ticket booking services
- Short-haul flight ticket booking service
- Other travel ticket booking services not classified elsewhere
...
...
...
791102
Tour package booking by travel agencies
...
...
...
7911021
Accommodation booking services
Including:
- Accommodation booking services for:
+ Domestic trips
+ International trips
- Online payment services for owner of real estate such as houses or apartments
...
...
...
7911022
Trip booking services
Booking of tickets for:
- Trips that last one day or less
- Trips that last longer than one day
...
...
...
7911023
All-inclusive vacation package booking services
Including:
- Domestic all-inclusive tours
...
...
...
7912
79120
791200
Tour operation services
...
...
...
7912001
Tour operation serving arrangement and gathering of tourist groups
Including:
- All-inclusive tour arrangement, gathering and marketing:
...
...
...
+ Gathering of all-inclusive domestic and international tours
...
...
...
7912002
Tour management services
Tourist account management services
...
...
...
799
7990
79900
Booking services and auxiliary services relevant to promotion and organization of tours
...
...
...
799001
Tourism promotion and tourist information
...
...
...
7990011
Tourism promotion services
Including promotion of tourism in countries, regions and communities
...
...
...
7990012
Tourist information services
Including provision of information for tourists or prospective customers about the destinations via travel handbooks
...
...
...
799002
7990020
Tour guide services
Including:
- Including tour guide services provided by tour guide firms, except:
- Interpretation services in sub-heading 7490914
- Fishing, hunting, mountain climbing instruction services in sub-heading 9319093
...
...
...
799009
Other booking services not classified elsewhere
...
...
...
7990091
Time sharing services
Including pre-ordering/exchange (usually location-based) for time-sharing
...
...
...
7990092
Convention center, press conference and exhibition center booking services
...
...
...
7990099
Event ticket booking and other booking services not classified elsewhere
Including booking in events such as art performances, concerts, sports.
R
...
...
...
ART AND RECREATION SERVICES
90
900
9000
90000
...
...
...
900001
9000010
Art performance services
...
...
...
- Services of actors, singers, composers, dancers, acrobats, narrators/MCs, presenters, public speakers, circus performers and other art performers
- Services of independent models
900002
...
...
...
9000021
Art production and performance at events
...
...
...
+ Theaters, musicals, ballets, comedy musicals, concerts.
+ Puppetry
+ Circus
...
...
...
Organization and advertising of art performance events
Including organization and advertising of:
+ Theaters, musicals, ballets, comedy musicals, concerts.
+ Puppetry
+ Circus
...
...
...
9000029
Other art performance auxiliary services
Including:
- Management of rights to art works, literature, music, except cinematography, audio and video productions.
...
...
...
- Other art performance auxiliary services including stage design, costume design, lighting design.
- Other auxiliary art performance services not classified elsewhere (stage backgrounds, props, sound and lighting equipment serving art performance).
Except:
- Motion picture copyright management services in sub-heading59130.
...
...
...
900003
Art creation
...
...
...
9000031
Services provided by composers, sculptors and other artists, except performance artists
Including:
- Services of artists such as composers, sculptors, painters, etc.
- Services of writers about all topics, whether fictional or non-fictional.
- Services of independent journalists.
- Art restoration.
...
...
...
- Restoration of organs and other classical musical instruments in sub-heading 33190
- Motion picture and video show production services in sub-heading 59111 and 59112
- Furniture restoration (except restoration for museums) in sub-heading 95240.
...
...
...
Original art works of composers and artists, except art performers, painters, graphic designers and sculptors
9000033
...
...
...
Including:
- Original paintings, graphics, pastels, carvings, sculptures, prints and statues in any material, except
- Production of replica statues
900004
...
...
...
Services of art facilities
Including:
- Services of concert halls, theaters, opera houses, music rooms, including ticket-related services.
- Services of multi-purposes centers and similar facilities with cultural advantages.
Except:
- Services of cinemas in sub-heading 59141
- Ticket agents in sub-heading 79110
- Services of museums in sub-heading 91020
- Services of multi-purpose stadiums and areas in sub-heading 93110
...
...
...
91
Services of libraries, archives, museums and other cultural activities
...
...
...
910
Services of libraries, archives, museums and other cultural activities
...
...
...
9101
91010
Services of libraries and archives
...
...
...
910101
9101010
Library services
Including:
- Collection, categorization of directories, conservation and recovery of books and the likes
- Book and audio disc rental
- Provision of pictures and motion pictures
Except:
...
...
...
- Book rental in sub-heading 77290
910102
9101020
Archiving services
...
...
...
9102
91020
Conservation and museum services
...
...
...
910201
9102010
Museum services
Including:
- Display of collections in all fields (art, science and technology, history)
...
...
...
- Organization of mobile exhibitions of collections
Except:
- Commercial display and sale services provided by art exhibition centers in sub-heading 400840
- Restoration of art works and museum exhibits in sub-heading 9000031
- Library and archive services in sub-heading 91010
- Services of ancient ruins and historical sites in sub-heading 9102030
- Services of botanical gardens and zoos in sub-heading 9103010
...
...
...
910202
9102020
Museum exhibits
Including collections and items of collectors in the field of history, ethnology, zoology, botany, mineralogy, anatomy or coin collection.
...
...
...
910203
9102030
Services of ancient ruins and historical sites for visitors
Including:
- Operation, access and visit of ancient ruins, historical sites and monuments
- Conservation of ancient ruins, historical sites and monuments, except:
- Restoration and upgrade of ancient ruins historical sites in heading F
...
...
...
9103
91030
Services of botanical gardens and zoos and natural sanctuaries
...
...
...
910301
9103010
Services of botanical gardens and zoos
Including:
- Operation, access and visit of botanical gardens and zoos
- Conservation and maintenance of botanical gardens and zoos, except:
- Natural conservation services in sub-heading 9103020
...
...
...
910302
9103020
Services of natural sanctuaries, including conservation of wild animals
Including:
- Operation, access and visit of national parks, natural gardens of sanctuaries
...
...
...
- Conservation and maintenance of national parks, natural gardens of sanctuaries
Except:
- Services of areas for recreational fishing and hunting in sub-heading 93190
931
...
...
...
Sport services
9311
93110
931100
9311000
...
...
...
Including:
- Service of indoor or outdoor sport facilities such as stadiums, arenas, swimming pools, tennis courts, golf courses, ice rinks, etc.
- Operation of car, dog and horse race tracks
- Organization and operation of professional and amateur sport events indoor or outdoor by organizers having separate facilities
Except:
- Operation of ski lift in sub-heading 49329
- Rental of recreation and sport equipment in sub-heading 77210
- Services of fitness facilities in sub-heading 9319010
- Park and beach services in sub-heading 9329011
...
...
...
9312
93120
931200
9312000
Services of sport clubs
Including:
- Organization and management of sport events provided by sport clubs e.g. football, swimming, bowling, golf, boxing, winter sport, chess clubs, etc.
...
...
...
- Sport training by trainers in sub-heading 85510
- Operation of sport facilities in sub-heading 9311000
- Organization and operation of professional and amateur indoor or outdoor sport events of sport clubs in their own facilities in sub-heading 9311000.
9319
93190
...
...
...
Other sport services
931901
9319010
...
...
...
Including services provided by fitness and bodybuilding clubs and facilities.
Except:
Sport training by trainers in sub-heading 85510.
931909
...
...
...
Other sport services
9319091
...
...
...
Including services provided by producers or sponsors of sport events without or without establishments.
Except:
Organization and operation of professional and amateur indoor or outdoor sport events by sport clubs without or without in their own establishments in sub-heading 9311000 and 9312000.
...
...
...
Sport services
Including services provided by athletes and sport participants based on their private accounts.
9319093
...
...
...
Including:
- Services of sport associations and coordinating agencies
- Services of sport referees and timekeepers
- Operation of sport fishing hunting areas
- Hunting instruction services
- Fishing instruction services
- Mountain climbing instruction services
- Services of race horse, race dog tables, car garages
- Services relevant to training of animals for sport and recreation
...
...
...
- Rental of sport equipment in sub-heading 77210
- Services relevant to protection dog training in sub-heading 80100
- Services of sport schools and competition schools, including: services provided by instructors and trainers in sub-heading 85510
...
...
...
Other sport and recreational services
932
...
...
...
9321
93210
932100
9321000
Services of amusement parks and theme parks
...
...
...
- Services of recreation and amusement parks
- Services of recreation and amusement fairs
- Merry-go-round services
- Train ride service
9329
93290
...
...
...
Other recreational services
932901
...
...
...
Other recreational services not classified elsewhere
9329011
...
...
...
Including:
- Amusement park and beach services (without accommodations), including: provision of amenities such as bathrooms, lockers, seats.
Except:
- Operation of camping areas, recreational camping areas, fishing camps, hunting camps in sub-heading 55902
...
...
...
9329012
Services of dance halls, karaoke lounges
Including:
- Services of dance halls, karaoke lounges and other recreational facilities
...
...
...
9329019
Other recreational services not classified elsewhere
Including:
- Ski slope operation
- Services of recreational transportation, such as yacht
Except:
- Operation of mountain railway, ski lifts, aerial tramways in sub-heading 49329.
- Serving of beverages in dance clubs in sub-heading 56301
- Operation of sport recreational sport facilities in sub-heading 9311000
...
...
...
932909
Other recreational services not classified elsewhere
...
...
...
9329091
Firework shows, sound and light shows
...
...
...
9329099
Other recreational services not classified elsewhere
Including:
- Other recreational services such as bull fighting, motor acrobatic show, except:
- Services of circus troupes and theatrical troupes in sub-heading 9000010
| Số hiệu | 92/2021/NĐ-CP |
| Loại văn bản | Nghị định |
| Cơ quan | Chính phủ |
| Ngày ban hành | 27/10/2021 |
| Người ký | Lê Minh Khái |
| Ngày hiệu lực | |
| Tình trạng |
Bạn chưa có tài khoản? Hãy Đăng ký
| Số hiệu | 92/2021/NĐ-CP |
| Loại văn bản | Nghị định |
| Cơ quan | Chính phủ |
| Ngày ban hành | 27/10/2021 |
| Người ký | Lê Minh Khái |
| Ngày hiệu lực | |
| Tình trạng |