Thông tư 175/2012/TT-BTC

CIRCULAR

GUIDING THE EXTENSION OF VALUE ADDED TAX PAYMENT UNDER RESOLUTION No. 67/NQ-CP DATED OCTOBER 05, 2012 OF THE GOVERNMENT

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;

Pursuant to the Law on Tax Administration No.78/2006/QH11 dated November 29, 2006;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance,

Ministry of Finance guiding the implementation Resolution No. 67/NQ-CP 05 January 10, 2012 of the Government as follows:

Article 1. Extension of value added tax payment

1. The amount of VAT payable in June 2012 has been extended to January 2013 under Resolution No. 13/NQ-CP dated May 13, 2012 and Circular No. 13/NQ-CP">83/2012/TT-BTC dated May 23, 2012 shall continue payment extension to April 2013.

2. Enterprises which are implementing VAT payment by the deduction method shall be extended for VAT payment including:

a) Small and medium enterprises, including cooperatives (hereinafter referred to as small and medium enterprises), not including small and medium enterprises in the areas of business: Lottery, securities, finance, banking, insurance, production of goods and services subject to special consumption tax and enterprises which are rated first class and special class under the economic groups and corporations.

b) Enterprises in the area of production, processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of social and economic infrastructure using a lot of employees (hereinafter referred to as multiple laborerusing enterprises).

3. Criteria to identify small and medium enterprises, enterprises in the areas of production and processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of socio-economic infrastructure works which use a lot of laborers. The way to determine the amount of VAT extended shall comply with the guidance in clause 2, 3 and 4, Article 1 of Circular No. 13/NQ-CP">83/2012/TT-BTC dated May 23, 2012 of the Ministry of Finance.

4. The deadline for VAT payment of June 2012 shall be on April 20, 2013 at the latest

Article 2. Responsibility for implementation

1. The tax authorities at all levels are responsible for disseminating and guiding enterprises eligible for extension to comply with the contents of this Circular.

2. Enterprises subject to the adjustment of this Circular shall comply with the guidance in this Circular.

During the course of implementation, if there is any problem and difficulty arising, promptly report to the Ministry of Finance for study and settlement