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Taxable Amount: The Value of Service Consumption

In a move to simplify tax calculations, the government has introduced a new formula to determine the taxable amount for service consumption. According to Article 22, the taxable amount is calculated by multiplying the value of service consumption (excluding Value-Added Tax and Excise Tax) by the excise tax rate.

Calculation Method

For imported vehicles, the calculation method involves adding the CIF (Cost, Insurance, and Freight) plus import duty (if any) and then multiplying it by the excise tax rate. For domestically manufactured or assembled vehicles, the calculation is based on the purchase price of vehicle parts as follows:

• For imported vehicle parts, the CIF plus import duty (if any) is multiplied by the excise tax rate.
• For vehicle parts purchased from a domestic factory, the selling price (excluding excise tax and Value-Added Tax) is multiplied by the excise tax rate.
• For vehicle parts manufactured by the assembling factory itself, the cost of production of such parts is multiplied by the excise tax rate.

Filing of Excise Tax Return

Importers, manufacturers, manufacturers by contract, and service providers who are liable to pay excise tax as stipulated in Articles 18 of this Law are obliged to declare excise tax. The filing period varies depending on the type of entity, with importers required to file their excise tax return within a specified timeframe.

Profit Tax Calculation

For sole-trader enterprises, legal entities, and independent jobbers that maintain accounts according to accounting standards, the calculation of profit tax is based on the annual closing accounts in the balance sheet. The taxable profit is calculated by adding non-deductible expenses as specified in point b of Article 34 of this Law.

The profit tax for the year is then calculated by multiplying the taxable profit by the applicable profit tax rate as specified in Article 29 of this Law.

Compulsory Profit Tax

Individual enterprises, legal entities, and independent jobbers who are under tax payments in accordance with accounting systems are subject to calculation of compulsory profit tax. The calculation is based on annual profit by taking total annual business turnover multiplied by gross profit rate for each type of activity, and then multiplying it by the profit tax rate as stipulated in Article 29 of this Law.

Conclusion

In conclusion, the new formula introduced by the government aims to simplify the calculation of taxable amount for service consumption. The calculation method involves multiplying the value of service consumption (excluding Value-Added Tax and Excise Tax) by the excise tax rate.