Thông tư 86/1997/TT-BTC hướng dẫn nộp thuế đối với khoản phụ thu cước viễn thông tại khách sạn do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE PAYMENT OF TAX FOR THE TELECOMMUNICATIONS SURCHARGE COLLECTED AT HOTELS

Pursuant to the current provisions of the Law on Turnover Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Turnover Tax; the Law on Profit Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Profit Tax;
Pursuant to Decree No.57-CP of August 28, 1993 of the Government detailing the implementation of the Law on Profit Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Profit Tax; Decree No.96-CP of December 27, 1995 of the Government detailing the implementation of the Law on Turnover Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Turnover Tax;
Pursuant to Circular No.75A-TC/TCT of August 31, 1993 of the Ministry of Finance guiding the implementation of Decree No.57-CP of August 28, 1993 of the Government; Circular No.97-TC/TCT of December 30, 1995 of the Ministry of Finance guiding the implementation of Decree No.96-CP of December 27, 1995 of the Government;
Pursuant to Decision No.477-TTg of July 3, 1997 of the Prime Minister on "the telecommunications surcharge collected at hotels";

The Ministry of Finance hereby guides the fulfillment of tax obligation by hotels that organize the collection of telecommunications surcharge:

1. The scope of application:

a/ The star-grading hotels that have registered their telecommunications surcharge levels with the Ministry of Finance and the Government Pricing Committee under Decision No.477-TTg of July 3, 1997 of the Prime Minister are subject to the payment of turnover tax and profit tax in accordance with this Circular's guidance from the date such telecommunications surcharge levels are registered with the Ministry of Finance and the Government Pricing Committee.

b/ The non-star hotels, guest houses, rest houses, restaurants and other establishments shall not be regulated by Decision No.477-TTg of July 3, 1997 of the Prime Minister, and shall not be subject to the payment of turnover tax and profit tax in accordance with this Circular's guidance.

In cases where star-grading hotels that have not yet registered their telecommunication surcharge levels with the Ministry of Finance and the Government Pricing Committee, or establishments mentioned in item b above collect the telecommunications surcharge without permission, they shall have to remit all the collected amounts to the State budget, and may, depending on the seriousness of their violations, be sanctioned for administrative violations in the field of price management.

2. The basis for tax calculation

a/ Taxable turnover:

The turnover for the turnover tax and profit tax calculation of the hotels, which have registered their telecommunications surcharge levels, shall be the total telecommunications surcharge arising in the taxation period, irrespective of whether it is collected or not yet.

b/ Tax rates:

The communications surcharge is regarded as turnover of a hotel, so the following tax rates shall be applied:

- The turnover tax rate: 10%;

- The profit tax rate: 45%.

3. Accounting and declaration for tax payment:

Depending on the specific telecommunications surcharge amounts arising in the taxation period, the hotels shall conduct the accounting and declaration of such amounts for the payment of turnover tax and profit tax as prescribed above.

4. Organization of implementation:

This Circular takes effect from August 3, 1997. The previous stipulations which are contrary to provisions of Decision No.477-TTg of July 3, 1997 of the Prime Minister and this Circular's guidance are now annulled. Other provisions shall continue to apply in accordance with the Law on Turnover Tax and the Law on Profit Tax.

Any problems arising in the course of implementation shall be reported by the concerned units to the Ministry of Finance for consideration and settlement.

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