THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 83/2005/TT-BTC
Hanoi, September 22, 2005
 
CIRCULAR
GUIDING THE EXPERIMENTAL SELF-ASSESSMENT AND SELF-PAYMENT OF ROYALTIES BY PRODUCTION AND BUSINESS ESTABLISHMENTS UNDER THE PRIME MINISTER’S DECISION No. 161/2005/QD-TTg OF JUNE 30, 2005
Pursuant to the April 10, 1998 Ordinance on royalties;
Pursuant to the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the April 10, 1998 Ordinance on royalties;
Pursuant to the Prime Minister’s Decision No. 197/2003/QD-TTg of September 23, 2003, on the experimental self-assessment and self-payment of taxes by production and business establishments;
Pursuant to the Prime Minister’s Decision No. 161/2005/QD-TTg of June 30, 2005, on the expansion of the experimental self-assessment and self-payment of special consumption tax at the stage of domestic production; royalties; house, land tax; income tax on high-income earners and license fee by production and business establishments;
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 experimental self-assessment and self-payment of royalties by production and business establishments as follows:
I. SUBJECTS OF APPLICATION
Subjects of self-assessment and self-payment of royalties under the guidance of this Circular are production and business establishments specified in Clause 2, Article 1 of the Prime Minister’s Decision No. 197/2003/QD-TTg of September 23, 2003, and guiding documents of the Ministry of Finance (hereinafter referred to as business establishments).
II. TAX REGISTRATION, DECLARATION AND PAYMENT
1. Tax registration:
Business establishments that experimentally implement the mechanism of self-assessment and self-payment of royalties shall continue using their tax identification numbers already granted by tax offices without having to make re-registration with tax authorities. In the process of experimental implementation, if business establishments have any change in tax registration information, they shall make additional registration with their managing tax offices according to current regulations on tax registration.
2. Declaration of Royalties:
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