(VEN) – The General Department of Taxation sent Official Letter 1913/TCT-CS on guiding local departments of taxation to calculate special consumption tax. The official letter indicates:
According to Clause 9, Article 5 of Circular 64/2009/TT-BTC dated March 27, 2009 and Clause 9, Article 5 of Circular 05/2012/TT-BTC dated January 5, 2012 of the Ministry of Finance on guiding to calculate special consumption tax:
“In terms of services, the prices to calculate special consumption tax are service charges without VAT and special consumption tax.”
In terms of golf (including golf courses), special consumption tax is revenues without VAT from business activities related to selling membership cards and golf tickets, maintaining lawn and rental activities, such as buggy and caddy, and other charges related to golf players. Golf businesses traded in other goods and services not subject to special consumption tax, such as hotel, restaurant, sales of goods and games will not subject to special consumption tax.
In terms of casino and games with prizes, special consumption tax is revenues without VAT from business activities related to casino and games with prizes after deducting prize money of customers.
In terms of betting, special consumption tax is ticket sales minus prize money of customers.
In terms of dance hall, massage and karaoke, special consumption tax is revenues without VAT from business activities related to dance hall, massage and karaoke, including revenues from food and other associated services.
However, after inspecting some dance halls, massage and karaoke units, they just declared special consumption tax from business activities related to dance hall, massage and karaoke and did not declare special consumption tax from business activities related to food and other associated services. The tax authorities collected arrears and penalized these violations.
The General Department of Taxation asked local departments of taxation to grasp thoroughly content in terms of special consumption tax to business units of golf, dance hall, massage and karaoke in their area to businesses comply with regulations./.
Source: General Department of Taxation
Đăng ký: VietNam News