Recently, the General Department of Taxation of Vietnam issued Official Dispatch 1147/TCT-KK in 2017, guiding the implementation of the revised state budget table of contents according to Circular 300/2016/TT-BTC. The official dispatch provides guidance on tax accounting, converting data of the budget table of contents, and amending and supplementing content on tax accounting report indicators.
Article table of contents
Guidance on Applying Subcategories for Certain Types of Fees, Charges, and Oil and Gas Revenues in Vietnam
| No. | Revenue Type | Previous Regulation | Current Regulation |
|---|---|---|---|
| 1 | Driving Test Fee | Accounted under Subcategory 2502 "Fee for licensing, certification, professional practice permits" | Now abolished, accounted under Subcategory 2301 "Road use fee" |
| 2 | Notary Fee | Accounted under Subcategory 3061 "Notary fee" | Accounted under Subcategory 2715 "Notary fee". (Subcategory 3061 is used for debts arising from prior to 2016) |
| 3 | Authentication Fee | Accounted under Subcategory 3057 "Fee for issuing copies, authentication upon request or by law" | Accounted under Subcategory 2716 "Authentication fee". (Subcategory 3057 is used for debts arising from prior to 2016) |
| 4 | Inland Waterway Reporting Fee | Accounted under Subcategory 2302 "Inland waterway use fee (navigation assurance fee)" | |
| 5 | Maritime Protest Confirmation Fee | Accounted under Subcategory 2303 "Sea use fee" | |
| 6 | Nationality Fee | Accounted under Subcategory 2751 "Nationality, civil status, household registration, ID card fee" | |
| 7 | Civil Status Fee | Accounted under Subcategory 2751 "Nationality, civil status, household registration, ID card fee" | Accounted under Subcategory 2771 "Civil status fee". (Subcategory 2751 is used for debts arising from prior to 2016) |
| 8 | ID Card, Citizen ID Card Fee | Accounted under Subcategory 2751 "Nationality, civil status, household registration, ID card fee" | Accounted under Subcategory 2768 "ID card, citizen ID card issuance fee". (Subcategory 2751 is used for debts arising from prior to 2016) |
| 9 | Planning Permit Fee | Accounted under Subcategory 3063 | Accounted under Subcategory 2826 "Planning permit fee". (Subcategory 3063 is used for debts arising from prior to 2016) |
| 10 | Fee for Issuing and Sticking Control Stamps on Programmed Discs | Accounted under Subcategory 2856 | Accounted under Subcategory 2866 "Fee for issuing and sticking control stamps on programmed discs". (Subcategory 2856 is used for debts arising from prior to 2016) |
| 11 | Oil and Gas Documentation Extraction and Usage Fee | Accounted under Subcategory 2354 | Accounted under Subcategory 2637 "Oil and gas documentation extraction and usage fee". (Subcategory 2354 is used for debts arising from prior to 2016) |
| Supplemental Oil Revenue under Agreements and Contracts | Accounted under Subcategory 3756 "Supplemental oil revenue" | ||
| Supplemental Gas Revenue under Agreements and Contracts | Accounted under Subcategory 3806 "Supplemental gas revenue" | ||
| Supplemental Condensate Revenue under Agreements and Contracts | Accounted under Subcategory 3956 "Supplemental condensate revenue" | ||
| Special Consumption Tax on Gasoline Products from Nghi Son Refinery | Accounted under Subcategory 1765 "Various types of import gasoline sold domestically" |
Transition of Data for Abolished Subcategories in Vietnam
The General Department of Taxation will upgrade applications to support the transition of outstanding tax debts and overpayments arising from prior to 2016 from abolished subcategories to corresponding debt collection subcategories as follows:
| No. | Abolished Subcategory | New Subcategory |
|---|---|---|
| 1 | Subcategories under Category 2100 "Gasoline Fees" | Transferred to Subcategory 2146 "Gasoline fee debt collection" |
| 2 | Subcategories under Category 2200 "Fees in Industry and Construction Sector" | Transferred to Subcategory 2147 "Fee debt collection in industry, construction sector" |
| 3 | Subcategories under Category 2500 "Fees in Education and Training Sector" | Transferred to Subcategory 2148 "Fee debt collection in education and training sector" |
| 4 | Subcategory 4911 "Late Payment Fees Managed by Tax Sector" | Transferred to new subcategory as guided in Clause b, Point 2.3, Section I of this Dispatch. |
Amendment and Supplementation of Certain Tax Accounting Reports
The General Department of Taxation will amend and supplement indicators on tax accounting reports (BC2, BC3, BC4, BC5, BC6, and BC7) to ensure compliance with Circular 300/2016/TT-BTC and corresponding to the reporting indicators of the State Treasury. Until the application upgrades to accommodate the new tax accounting reporting indicators, tax authorities will temporarily aggregate and reconcile revenue with the State Treasury for new subcategories as per guidance from the General Department of Taxation:
- Utilize function 8.9.1.12. to query transaction lists for tax accounting reports to look up revenue and payment to the state budget (NSNN) for new subcategories not yet supported by the application summaries.- Export BC10 reports by tax type from TMS application into an Excel file, based on query results in Point 1 Section II to aggregate additional state budget revenue of new subcategories into the report and reconcile with the State Treasury.
Upon upgrading the application to accommodate the new tax accounting reporting indicators, the General Department will support reaggregating tax accounting reports for all periods from January 2017 to the upgrade month.
Upgrade Roadmap for IT Applications in Compliance with Circular 300/2016/TT-BTC
- Phase 1 (February 2017): Implement Revised State Budget Classification System directories on TMS, Etax applications, and upgrade payment vouchers to allow accounting of new subcategories (this content has been implemented).
- Phase 2 (March 2017): Upgrade TMS application to meet the following requirements:
- Upgrade the function for calculating late payment fees from the closure period of February 2017 by new late fee subcategories.
- Transfer debt and overpayment data on late payment fees accounted by old subcategories to new subcategories.
- Upgrade tax debt notifications form 07/QLN to new late fee subcategories for taxpayers to know and implement.
- Phase 3 (April 2017): Upgrade resource type and fee, charge subcategories that change accounting subcategories as per Circular 300 on tax declaration support applications including: HTKK, iHTKK, eTAX, NTK_TMS.
- Phase 4 (from May 2017 to October 2017): Upgrade the TMS application to meet the following requirements:
- Upgrade the function for processing declarations and decisions to accommodate accounting of liabilities arising from declarations and decisions in new subcategories (including supplementary, adjusted, finalized, and new arising declarations).
- Transfer outstanding taxes and overpayments of abolished subcategories to new subcategories.
- Upgrade tax accounting reports and tax debt reports according to the new tax accounting report indicator set.
See detailed content in Official Dispatch 1147/TCT-KK dated March 29, 2017.
