THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 82/2005/TT-BTC
Hanoi, September 21, 2005
 CIRCULAR
GUIDING THE PILOT SELF-DECLARATION AND SELF-PAYMENT OF SPECIAL CONSUMPTION TAX BY PRODUCTION AND/OR BUSINESS ESTABLISHMENTS UNDER THE PRIME MINISTER’S DECISION No. 161/2005/QD-TTg OF JUNE 30, 2005
Pursuant to Special Consumption Tax (SCT) Law No. 08/2003/QH10 of June 17, 2003;
Pursuant to the Government’s Decree No. 149/2003/ND-CP of December 4, 2003, detailing the implementation of the SCT Law and the Law Amending and Supplementing a Number of Articles of the SCT Law;
Pursuant to the Government’s Decree No. 161/2005/QD-TTg of June 30, 2005, on experimentally expanding production and/or business establishments that make self-declaration and self-payment of SCT at the domestic production stage; natural resources tax; land/housing tax; income tax on high-income earners and license tax;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby guides the pilot self-declaration and self-payment of SCT by production and/or business establishments as follows:
I. SUBJECTS OF APPLICATION
Production and/or business establishments specified in Clause 2, Article 1 of the Prime Minister’s Decision No. 197/2003/QD-TTg of September 23, 2003, and the Finance Ministry’s guiding documents (referred collectively to as business establishments) shall apply on a pilot basis the mechanism of self-declaration and self-payment of SCT at the domestic production stage.
II. SCT REGISTRATION, DECLARATION AND PAYMENT
1. Tax registration
Business establishments applying on a pilot basis the mechanism of self-declaration and self-payment of SCT at the domestic production stage shall continue using their tax identification numbers issued by tax offices, without having to re-register them with tax offices.
2. SCT declaration and payment
a/ SCT declaration
- SCT shall be calculated and declared every month. Monthly, business establishments applying on a pilot basis the mechanism of tax self-declaration and self-payment shall have to declare SCT fully and accurately according to forms set by the Ministry of Finance (form No. 01A/TTDB and other forms). If they have no SCT amount payable in a declaration period, business establishments still have to complete and submit the declaration forms to tax offices.
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