Công văn 471/CT-TTHT năm 2014 áp dụng phương pháp tính thuế giá trị gia tăng đối với doanh nghiệp, hợp tác xã mới thành lập từ ngày 01/01/2014 do Cục thuế thành phố Hồ Chí Minh ban hành

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013 detailing implementation of Law on value-added tax (VAT):

+ At point b Clause 4 Article 7 stipulating the tax credit method applied to:

“Business establishments that register voluntarily for application of the tax credit method include:

……

- Enterprises that have just been established from investment projects of business establishments which are operating and pay value-added tax under the credit method;

- Enterprises and cooperatives that have just been established and perform investment and procurement of fixed assets, machinery, equipment; foreign organizations and foreigners conducting business in Vietnam under contractor contracts, contractor sub-contracts as guided by the Ministry of Finance;

…"

+ At point a Clause 2 Article 8 stipulate subjects of VAT payment under method of directly calculating on added value (the payable value-added tax is rate % multiplied by turnover):

"…

- Enterprises and cooperatives that have just been established, except for case of voluntary registration specified at Clause 4 Article 7 of this Decree.

…"

While pending the Ministry of Finance to promulgate Circular guiding implementation of the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013, detailing implementation of Law on value-added tax, temporarily, the City tax Department guides enterprises and cooperatives which have just been established from 01/01/2014 (counted on date stated in certificate of business registration, investment certificate granted by competent functional agencies) shall determine method to calculate value-added tax from beginning production and business as follows:

1. Enterprises and cooperatives which have just been established from 01/01/2014 (except for cases of subjects entitled to register voluntarily VAT payment under credit method as guided at Clause 2 of this document) in subjects of VAT payment under method of calculating directly on added value, must declare and submit value-added tax under method of calculating directly on added value as guided at Clause 2 Article 8 of Decree No. 209/2013/ND-CP since beginning production and business.    When selling goods and providing services, they must use goods sale invoices to issue to customers.

2. Enterprises and cooperatives which have just been established from 01/01/2014, in case of subjects entitled to register voluntarily VAT payment under credit method as prescribed at point b Clause 4 Article 7 of Decree No. 209/2013/ND-CP, if they make dossier of registration for voluntary VAT payment under credit method as guided at clause 3 of this document, they will be entitled to pay VAT under credit method since beginning production and business.   When selling goods and providing services, they must use VAT invoices to issue to customers.

3. Dossier and duration for submission of dossier of registration for voluntary VAT payment under credit method to tax offices directly managing enterprises:

a) For enterprises that have just been established from investment projects of business establishments which are operating and pay value-added tax under the credit method:

- Written notification on applying method of tax calculation made according to the form No. 06/GTGT promulgated together with Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance guiding implementation of a number of Articles of Law on tax administration.

- Copy of certificate of business registration (with seal for copying from original of enterprise) to prove that enterprise is established from investment project of an enterprise operating (being enterprise with 100% capital owned by the enterprise already been established previously)

- Written confirmation of tax office managing enterprise which has been established and be enterprise performing VAT payment under credit method.

b) For enterprises and cooperatives which have just been established and perform investment, procurement of fixed assets, machinery, and equipment:

- Written notification on applying method of tax calculation made according to the form No. 06/GTGT promulgated together with Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance guiding implementation of a number of Articles of Law on tax administration.

- A written commitment made by enterprise in which enterprise commits implementation of investment or procurement of fixed assets, machinery, equipment.

c) Duration for submission of dossier of registration for voluntary VAT payment under credit method:

Enterprises and cooperatives which have just been established shall submit dossier of registration for voluntary VAT payment under credit method to tax offices directly managing them not late than the 20th day from date of issuing certificate of business registration, investment certificate, and before doing procedures for notification of issuing invoices.

When tax offices managing enterprises and cooperatives which have just been established receive certificate of business registration, investment certificate from competent functional agencies, they shall urge such enterprises and cooperatives in implementing in accordance with aforesaid guide.

The City tax Department notifies to units for information and implementation.

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