| Number: 92 / 2021 / ND-CP | Hanoi, date 27 month 10 year 2021 |
DECREE
DETAILED REGULATIONS FOR IMPLEMENTING RESOLUTION NO. 406/NQ-UBTVQH15 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ISSUING SOME SOLUTIONS TO SUPPORT BUSINESSES AND PEOPLE AFFECTED BY THE COVID-19 PANDEMIC
Based on the Law on Organization of the Government dated June 19, 2015; and the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;
Based on the Law on Corporate Income Tax dated June 3, 2008; and the Law amending and supplementing a number of articles of the Law on Corporate Income Tax dated June 19, 2013;
Based on the Law on Personal Income Tax dated November 21, 2007; and the Law amending and supplementing a number of articles of the Law on Personal Income Tax dated November 22, 2012;
Based on the Law on Special Consumption Tax dated November 14, 2008; and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax dated November 26, 2014;
Based on the Law on Value Added Tax dated June 3, 2008; the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013; and the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016;
Based on the Law amending and supplementing a number of articles of the Laws on taxation dated November 26, 2014;
Based on the Law on Tax Administration dated June 13, 2019;
Based on Resolution No. 406/NQ-UBTVQH15 dated October 19, 2021, of the Standing Committee of the National Assembly, which promulgates a number of solutions to support businesses and people affected by the Covid-19 pandemic;
At the proposal of the Minister of Finance;
The Government has issued a Decree detailing the implementation of Resolution No. 406/NQ-UBTVQH15 dated October 19, 2021, of the Standing Committee of the National Assembly, which promulgates a number of solutions to support businesses and people affected by the Covid-19 pandemic (hereinafter referred to as Resolution No. 406/NQ-UBTVQH15).
Article 1. Reduction of corporate income tax
1. Scope of Application
The reduction of corporate income tax stipulated in this Article applies to corporate income tax payers that are organizations engaged in the production and business of goods and services with taxable income (hereinafter referred to as enterprises) as prescribed in Article 1 of Resolution No. 406/NQ-UBTVQH15, including:
a) The business is established in accordance with Vietnamese law.
b) The organization was established under the Law on Cooperatives.
c) Public service units established in accordance with Vietnamese law.
d) Other organizations established under Vietnamese law that engage in production and business activities generating income.
2. A 30% reduction in corporate income tax payable for the 2021 tax year applies to enterprises specified in Clause 1 of this Article, whose revenue in the 2021 tax year does not exceed VND 200 billion and whose revenue in the 2021 tax year is lower than their revenue in the 2019 tax year.
The criterion of revenue in the 2021 tax period decreasing compared to revenue in the 2019 tax period does not apply to newly established, merged, acquired, divided, or separated businesses in the 2020 and 2021 tax periods.
a) The corporate income tax period is determined according to the calendar year. If a business uses a fiscal year different from the calendar year, the corporate income tax period is determined according to the fiscal year applied as stipulated in the Corporate Income Tax Law and its implementing regulations.
b) Revenue during the corporate income tax period includes all sales revenue, processing fees, service fees, and revenue from business activities under business cooperation contracts, including subsidies, surcharges, and additional fees that the enterprise receives according to the provisions of the Corporate Income Tax Law and its implementing regulations, excluding revenue deductions, revenue from financial activities, and other income.
– In the case of newly established businesses, businesses changing their business type, changing their ownership structure, merging, acquiring, dividing, separating, dissolving, or going bankrupt during a corporate income tax period that does not operate for a full 12 months, the revenue for that tax period is determined by dividing the actual revenue during the tax period by the number of months the business actually operated during the tax period and multiplying by 12 months. If a newly established business, a business changing its business type, changing its ownership structure, merging, acquiring, dividing, separating, dissolving, or going bankrupt occurs within a month, the operating time is counted as a full month.
In cases where the first tax period for a newly established business is 2020, or the last tax period for a business undergoing a change in business type, ownership structure, merger, acquisition, division, separation, dissolution, or bankruptcy is 2022, and the duration is less than 03 months, and this period is added to the 2021 tax period to form a single corporate income tax period, the determination of revenue and the amount of tax reduction will only apply to the 12 months of the 2021 tax period.
– In cases where a business has subsidiaries or business locations, the revenue for the corporate income tax period includes the revenue of the subsidiaries or business locations as shown in the consolidated annual financial statements.
3. How to determine the amount of corporate income tax reduction
The corporate income tax reduction for the 2021 tax year is calculated on the entire income of the enterprise, including income specified in Clause 3, Article 18 of the Corporate Income Tax Law. The corporate income tax reduction stipulated in this Decree is calculated on the corporate income tax payable for the 2021 tax year, after deducting the corporate income tax that the enterprise is currently entitled to under preferential treatment as prescribed by the Corporate Income Tax Law and its implementing regulations.
4. Claim for tax reduction
a) Based on revenue in the 2019 tax period and projected revenue in the 2021 tax period, enterprises shall determine the amount of tax reduction when making quarterly provisional corporate income tax payments. Enterprises shall determine the official corporate income tax reduction amount and declare it using the declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance guiding the implementation of several articles of the Law on Tax Administration and Government Decree No. 126/2020/NĐ-CP dated October 19, 2020, and on the Corporate Income Tax Reduction Appendix in Appendix II issued with this Decree.
b) When settling corporate income tax for 2021, the handling of underpaid or overpaid tax amounts from quarterly provisional tax payments compared to the tax payable according to the annual settlement shall be carried out in accordance with the provisions of the law on tax administration.
c) Through inspection, examination, and audit, if the tax authorities or competent agencies discover that the enterprise is not eligible for tax reduction under the provisions of this Decree, or that the tax payable for the 2021 tax period is greater than the tax declared by the enterprise, the enterprise must pay the full amount of tax owed compared to the amount due after tax reduction as stipulated in this Decree (if any), and will be subject to administrative penalties for tax violations calculated on the amount of tax owed and late payment interest as prescribed by the law on tax administration and the law on handling administrative violations.
In cases where a business submits supplementary corporate income tax returns for the 2021 tax period, or based on decisions, conclusions, or notifications of inspection, examination, or audit results from the tax authority or competent authority that increase the amount of corporate income tax payable, the additional tax amount will be reduced by 30% as stipulated in this Decree, provided the business still meets the conditions for tax reduction as specified in Clause 2 of this Article.
In cases where a business submits supplementary corporate income tax returns for the 2021 tax period, or based on decisions, conclusions, or notifications of inspection, examination, or audit results from the tax authority or competent authority that reduce the amount of corporate income tax payable, the reduced corporate income tax amount shall be adjusted according to the provisions of this Decree, and any overpaid tax (if any) shall be handled in accordance with the law on tax administration.
Article 2. Tax exemption for household businesses and individual businesses.
1. Scope of Application
Household businesses and individual business owners are individuals residing in Vietnam who operate in all sectors and forms of tax declaration and payment, and who conduct production and business activities in districts, towns, and cities under the central government (hereinafter referred to as district-level areas) affected by the Covid-19 pandemic in 2021.
The Chairman of the People's Committee of the province or centrally-administered city, based on the 2021 notice from the competent local authority regarding the Covid-19 epidemic, which includes the cessation, suspension, or temporary suspension of production and business activities for one or more business households or individuals in the area (including lockdown and social isolation of one or more areas in the area), shall issue the List of districts affected by the Covid-19 epidemic as stipulated in this clause.
2. Exemption from payable taxes
a) Household businesses and individual businesses as stipulated in Clause 1 of this Article are exempt from personal income tax, value-added tax, special consumption tax, resource tax, and environmental protection tax payable arising from their business activities in the months of the third and fourth quarters of 2021.
The tax exemption stipulated in this clause does not apply to income and revenue from the provision of software products and services; digital content products and services related to entertainment, video games, digital films, digital photos, digital music; and digital advertising.
b) In cases where the tax payable arising from business activities in the third and fourth quarters of 2021 has already been paid, the tax authorities will process the offsetting of the overpaid tax against debts or liabilities arising in subsequent periods and process refunds of the overpaid amount (if any) in accordance with the law on tax administration.
3. Basis for determining the amount of tax exempted
a) For cases where the tax authority must issue a Payment Notice: the tax authority will base its determination of the tax exemption for household businesses and individual businesses on the tax payable amounts for the months of the third and fourth quarters of 2021 as stated in the Payment Notice.
b) For cases where the tax authority does not issue a Payment Notice: taxpayers (including organizations and individuals withholding, declaring, and paying on behalf of business households and individual business owners; business households using invoice books/individual invoices) shall determine the tax exemption amount for business households and individual business owners from their production and business activities in the third and fourth quarters of 2021 based on the tax payable amount stated in the tax return. If the tax is declared on a periodic basis or annually (for property tax, private house construction, and other transactions), the tax exemption amount is the tax payable corresponding to the actual revenue generated in the third and fourth quarters of 2021. If the actual revenue generated in the third and fourth quarters of 2021 cannot be determined from the goods and services supply contract of the business household or individual business owner, it shall be determined based on the average monthly revenue according to the contract value.
In cases where a contract for the supply of goods or services by a household business or individual business is signed within the month, the contract duration is calculated as a full month.
4. Sequence and procedures for implementation
a) For cases where the tax authority must issue a Notice of Payment
– The tax authority shall compile a list of business households and individual businesses under its management in the area to determine those eligible for tax exemption according to Form No. 01-1/DS-MTHK, Appendix II issued with this Decree.
– The tax authority will determine the amount of tax exempted based on the amount of tax payable by each business household and individual business as stated in the Payment Notice in the tax authority's database.
– The Head of the Tax Department/Regional Tax Department shall issue a Decision on tax exemption accompanied by a list of all business households and individuals exempted from tax, according to Form No. 01/MTHK, Appendix II, issued with this Decree. After the tax authority issues the decision on tax exemption under Resolution No. 406/NQ-UBTVQH15 for all business households and individuals engaged in production and business activities in the area, if new business households or individuals arise, at the end of the month the tax authority shall compile a list to issue a Decision on tax exemption for these newly established business households and individuals, exempted from tax according to Resolution No. 406/NQ-UBTVQH15.
– The tax authority shall issue a Notice of Tax Exemption in accordance with Resolution No. 406/NQ-UBTVQH15 after issuing the Decision on Tax Exemption, sending it to each business household and individual business in accordance with Form No. 01/TBSMT-CNKD, Appendix II issued with this Decree.
b) For cases where the tax authority is not required to issue a Payment Notice
Household businesses, individual businesses; organizations and individuals that deduct, declare, or pay on behalf of household businesses and individual businesses; household businesses using invoice books/individual invoices to determine the amount of tax payable after tax exemption and declare it on the Tax Return, and simultaneously prepare a determination of the exempted tax amount according to Form No. 01-1/PL-CNKD Appendix II issued with this Decree to submit with the Tax Return.
Article 3. Reduction of Value Added Tax
1. Value-added tax reduction from November 1, 2021 to December 31, 2021 for goods and services, including:
a) Transportation services (rail transport, water transport, air transport, other road transport); accommodation services; food and beverage services; services of travel agencies, tour operators and supporting services related to the promotion and organization of tours.
b) Publishing products and services; film services, television program production, sound recording and music publishing; works of art and creative, artistic and entertainment services; library, archive, museum and other cultural activities services; sports, recreation and entertainment services.
c) Details of goods and services eligible for tax reduction as stipulated in points a and b of this clause shall be implemented according to Appendix 1, List of goods and services eligible for value-added tax reduction issued together with this Decree, in which goods and services stipulated in point b of this clause do not include publishing software and goods and services produced and traded online.
d) In cases where goods and services specified in this clause are exempt from value-added tax according to the provisions of the Value-Added Tax Law, the provisions of the Value-Added Tax Law shall apply.
2. Value Added Tax Reduction Rate
a) Businesses and organizations that calculate value-added tax using the deduction method are entitled to a 30% reduction in the value-added tax rate for goods and services specified in Clause 1 of this Article.
b) Businesses and organizations that calculate value-added tax using the percentage-based method on revenue are entitled to a 30% reduction in the percentage rate used to calculate value-added tax for goods and services as stipulated in Clause 1 of this Article.
3. Sequence and procedures for implementation
a) For businesses and organizations specified in point a, clause 2 of this Article, when issuing value-added tax invoices for goods and services subject to value-added tax reduction, the value-added tax rate line shall record “the prescribed tax rate (5% or 10%) x 70%”; the value-added tax amount; and the total amount payable by the buyer. Based on the value-added tax invoice, the business or organization producing and trading goods and services shall declare output value-added tax, and the business or organization purchasing goods and services shall declare input value-added tax deductions according to the reduced tax amount recorded on the value-added tax invoice.
b) For businesses and organizations specified in point b, clause 2 of this Article, when issuing sales invoices for goods and services subject to value-added tax reduction, in the "Total Amount" column, record the full amount of goods and services before the reduction. In the "Total Amount of Goods and Services" line, record the amount after the 30% reduction on revenue, and simultaneously note: "Reduced… (amount) corresponding to 30% of the rate for calculating value-added tax according to Resolution No. 406/NQ-UBTVQH15".
4. In cases where a business or organization deals in multiple goods and services, when issuing invoices, the business or organization shall issue separate invoices for the goods and services eligible for value-added tax reduction.
5. In cases where a business or organization has issued an invoice and declared the VAT at a rate or percentage that has not been reduced, the seller and buyer must prepare a written record or agreement clearly stating the error. Simultaneously, the seller must issue an adjusted invoice to correct the error and provide it to the buyer. Based on the adjusted invoice, the seller declares the adjusted output tax, and the buyer declares the adjusted input tax (if any).
6. In cases where businesses or organizations trading goods and services eligible for value-added tax reduction have issued pre-printed invoices in the form of tickets with unused face value and wish to continue using them, the business or organization shall stamp the price with the 30% reduction in the value-added tax rate or the 30% reduction in percentage next to the pre-printed price to continue using them.
7. Enterprises and organizations specified in this Article shall declare goods and services eligible for value-added tax reduction according to the Appendix on Value-Added Tax Reduction under Resolution No. 406/NQ-UBTVQH15 in Appendix II issued together with this Decree, along with the Value-Added Tax Declaration Form.
Article 4. Exemption from late payment penalties
1. Exemption from late payment penalties incurred in 2020 and 2021 for tax, land use fee, and land lease fee debts for taxpayers who are businesses and organizations (including subsidiaries and business locations) that incurred losses in the 2020 tax period.
2. Determine the amount of late payment penalty that is waived.
The tax authority directly managing the tax, the tax authority managing the tax collection, land use fees, and land lease fees, based on tax management data, determines the amount of late payment penalties incurred in 2020 and 2021 for taxpayers in order to issue a decision to waive the late payment penalties.
3. Authority to waive late payment penalties
The head of the tax authority directly managing the tax, or the tax authority managing the tax, land use fee, or land lease fee, decides to waive late payment penalties for taxpayers.
4. Procedures, steps, and documents for processing late payment penalty waivers.
a) Taxpayers shall prepare a written request for exemption from late payment penalties, clearly stating the losses incurred during the 2020 tax period, using Form No. 01/MTCN in Appendix II issued with this Decree, and submit it to the directly managing tax authority, the tax authority managing the tax, land use fee, or land lease fee collection, either electronically, in person, or via postal service.
The tax authority responsible for managing taxes, land use fees, and land lease fees is responsible for coordinating with the directly managing tax authority to determine the conditions for losses incurred during the 2020 tax period as a basis for considering exemption from late payment penalties.
If the taxpayer has been inspected, examined, or audited, please submit the Minutes or Decision, Conclusion, or Notification of Inspection, Examination, or Audit Results (original or certified copy by the taxpayer).
Losses incurred during the 2020 tax year are determined according to the provisions of the law on corporate income tax.
b) Within 15 working days from the date of receiving the taxpayer's request for exemption from late payment penalties, the tax authority shall issue a Notice of Non-Approval of Late Payment Penalty Exemption (Form No. 02/MTCN Appendix II issued with this Decree) for cases not eligible for late payment penalty exemption, or a Decision on Late Payment Penalty Exemption (Form No. 03/MTCN Appendix II issued with this Decree) for cases eligible for late payment penalty exemption.
The decision to waive late payment penalties is sent to taxpayers electronically and publicly posted on the tax authority's website.
c) If a taxpayer has been exempted from late payment penalties but the competent authority discovers that the taxpayer is not eligible for exemption under the provisions of this Decree, the tax authority shall issue a decision to revoke the late payment penalty exemption decision.
5. In cases where taxpayers eligible for exemption from late payment penalties under Clause 1 of this Article submit supplementary tax returns, or the tax authority or competent authority, through inspection, examination, or audit, discovers or issues a decision or notice that increases the amount of tax, land use fees, or land lease fees payable, the taxpayer is not required to pay the late payment penalties arising in 2020 and 2021 on the increased amount of tax, land use fees, or land tax payable, provided that the increase occurs within the tax period of 2020.
6. In cases where taxpayers have already paid late payment penalties before Resolution No. 406/NQ-UBTVQH15 came into effect, no further action will be taken.
Article 5. Terms enforcement
1. This Decree takes effect from the date Resolution No. 406/NQ-UBTVQH15 comes into force.
2. If any difficulties arise during implementation, the Ministry of Finance shall provide guidance.
3. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People's Committees, and relevant enterprises, organizations, and individuals are responsible for implementing this Decree.
APPENDIX I
LIST OF GOODS AND SERVICES ELIGIBLE FOR REDUCED VALUE-ADDED TAX RATES
(Attached to Decree No. 92/2021/ND-CP dated June 27, 2021 of the Government)
|
Level 1 |
Level 2 |
Level 3 |
Level 4 |
Level 5 |
Level 6 |
Level 7 |
Product's name |
Content |
|
H |
TRANSPORTATION SERVICES |
|||||||
|
49 |
Rail, road, and pipeline transportation services. |
|||||||
|
491 |
Rail transport service |
|||||||
|
4911 |
49110 |
491100 |
Railway passenger transport services |
|||||
|
4911001 |
Railway passenger transport services for tourism. |
This includes railway passenger transport services for tourism such as: – Accommodation services in sleeping carriages and food and beverage services for passengers on trains are an integral part of the railway transport company's operations. |
||||||
|
4911009 |
Other rail passenger transport services |
|||||||
|
4912 |
49120 |
491200 |
Rail freight transport services |
|||||
|
4912001 |
Refrigerated freight transport services |
|||||||
|
4912002 |
Fuel tanker transport services |
This includes transportation services using tanker trucks for petroleum products such as crude oil, natural gas, and gaseous products. |
||||||
|
4912003 |
Tanker transport services for liquefied gas and other liquids. |
|||||||
|
4912004 |
Container shipping services |
|||||||
|
4912005 |
Mail and parcel delivery services |
|||||||
|
4912006 |
Dry cargo and bulk cargo transportation services |
|||||||
|
4912009 |
Other freight transportation services |
This includes other freight transportation services not classified above. |
||||||
|
493 |
Other road transport services |
|||||||
|
4931 |
Road passenger transport services within and outside the city (excluding bus transport) |
|||||||
|
49311 |
493110 |
4931100 |
Passenger transportation services using underground or elevated rail systems. |
|||||
|
49312 |
493120 |
Taxi passenger transport service |
||||||
|
4931201 |
Traditional taxi passenger transport service |
|||||||
|
4931202 |
Passenger transportation services using ride-hailing apps. |
|||||||
|
4931203 |
Car rental service with driver. |
|||||||
|
49313 |
493130 |
4931300 |
Passenger transportation services by motorbike, scooter, and other motorized vehicles. |
|||||
|
49319 |
493190 |
4931900 |
Other types of road passenger transport services within and outside urban areas (excluding buses) |
This includes passenger transport services using bicycles, rickshaws, and other rudimentary vehicles such as horse-drawn carriages and handcarts. |
||||
|
4932 |
Other road passenger transport services |
|||||||
|
49321 |
Passenger transportation services by bus within and between provinces. |
|||||||
|
493211 |
4932110 |
Intra-provincial passenger transport services by bus. |
||||||
|
493212 |
4932120 |
Intercity passenger transport services by bus. |
||||||
|
493213 |
4932130 |
Passenger car rental service with driver included. |
||||||
|
49329 |
Other road passenger transport services not classified elsewhere |
|||||||
|
493291 |
4932910 |
Other road passenger transport services not classified elsewhere |
This includes other road passenger transport services not classified elsewhere, such as: mountain railway services, cable car services, etc. |
|||||
|
493292 |
4932920 |
Other passenger vehicle rental services not classified elsewhere, with driver included. |
This includes other passenger vehicle rental services not classified elsewhere, with a driver, such as: rental services for transporting passengers for sightseeing, tourism, or other purposes… |
|||||
|
4933 |
Road freight transportation services |
|||||||
|
49331 |
Specialized truck freight transportation services |
|||||||
|
493311 |
Specialized truck freight transportation services |
|||||||
|
4933111 |
Refrigerated truck freight transportation services |
|||||||
|
4933112 |
Transportation services for crude oil products using tank trucks or semi-trailer trucks. |
|||||||
|
4933113 |
Liquid and gas transportation services using tank trucks or semi-trailer trucks. |
|||||||
|
4933114 |
Containerized freight transportation services |
|||||||
|
4933115 |
Dry cargo transportation services |
|||||||
|
4933116 |
Live animal transportation services |
|||||||
|
4933117 |
Other specialized vehicle freight services (tractor-trailers, flatbed trucks, etc.) |
|||||||
|
4933118 |
Mail and parcel delivery services |
|||||||
|
4933119 |
Other types of freight transport services not classified elsewhere. |
This includes other types of freight transportation services not classified above. |
||||||
|
493312 |
4933120 |
Specialized car rental service with driver included. |
||||||
|
49332 |
493320 |
Freight transport services by other types of motor vehicles (excluding specialized vehicles) |
||||||
|
4933201 |
Freight transport services by other types of motor vehicles (excluding specialized vehicles) |
This includes freight transport services by other types of motor vehicles (excluding specialized vehicles), such as: transport services for scrap, waste, and garbage that do not include collection or disposal of scrap, waste, and garbage. |
||||||
|
4933202 |
Rental service for other types of cargo vehicles with driver included. |
This includes rental services for other types of cargo vehicles with drivers, such as: transporting household goods, office equipment, etc. |
||||||
|
49333 |
493330 |
4933300 |
Freight transport services using other types of motor vehicles. |
|||||
|
49334 |
493340 |
4933400 |
Freight transportation services using rudimentary vehicles. |
|||||
|
49339 |
493390 |
4933900 |
Other road freight transport services |
|||||
|
50 |
Water transport services |
|||||||
|
501 |
Coastal and ocean shipping services |
|||||||
|
5011 |
Coastal and ocean passenger transport services |
|||||||
|
50111 |
Coastal passenger transport services |
|||||||
|
501111 |
Coastal passenger transport services |
|||||||
|
5011111 |
Coastal passenger ferry service |
|||||||
|
5011112 |
Coastal passenger transport services by ship. |
|||||||
|
5011119 |
Other coastal passenger transport services |
|||||||
|
501112 |
5011120 |
Coastal passenger transport vessel charter service with captain. |
||||||
|
50112 |
Ocean passenger transport services |
|||||||
|
501121 |
Ocean passenger transport services |
|||||||
|
5011211 |
Ocean passenger transport services by ship |
|||||||
|
5011219 |
Other ocean passenger transport services |
|||||||
|
501122 |
5011220 |
Ocean passenger ship charter service with captain. |
||||||
|
5012 |
Coastal and ocean freight transportation services |
|||||||
|
50121 |
Coastal freight transport services |
|||||||
|
501211 |
Coastal freight transport services |
|||||||
|
5012111 |
Refrigerated cargo transportation services using refrigerated ships. |
|||||||
|
5012112 |
Crude oil and refined petroleum transportation services using oil tankers. |
|||||||
|
5012113 |
Transportation services for other liquids or gases by oil tankers. |
|||||||
|
5012114 |
Container shipping services using container ships. |
|||||||
|
5012115 |
Dry cargo transportation services |
|||||||
|
5012119 |
Other freight transportation services |
|||||||
|
501212 |
Cargo vessel charter services with captain; towing and pushing services. |
|||||||
|
5012121 |
Cargo ship charter service with captain included. |
|||||||
|
5012122 |
Push and pull service |
This includes towing services such as: towing services for vessels on inland waterways by tugboats, including towing services for oil rigs, floating cranes, dredging vessels, buoys, and unfinished hulls and ships on a fee or contract basis; towing services for vessels involved in accidents on inland waterways are also classified here. |
||||||
|
50122 |
Ocean freight services |
|||||||
|
501221 |
Ocean freight services |
|||||||
|
5012211 |
Refrigerated cargo transportation services using refrigerated ships. |
|||||||
|
5012212 |
Crude oil and refined petroleum transportation services using oil tankers. |
|||||||
|
5012213 |
Transportation services for other liquids or gases by oil tankers. |
|||||||
|
5012214 |
Container shipping services using container ships. |
|||||||
|
5012215 |
Dry cargo transportation services |
|||||||
|
5012219 |
Other freight transportation services |
|||||||
|
501222 |
Cargo vessel charter services with captain; towing and pushing services. |
|||||||
|
5012221 |
Cargo ship charter service with captain included. |
|||||||
|
5012222 |
Push and pull service |
This includes towing services such as: towing services for ships in the open sea by tugboats, including towing services for oil rigs, floating cranes, dredging vessels, buoys and hulls and unfinished ships on a fee or contract basis; towing services for ships involved in accidents in inland waterways are also classified here. |
||||||
|
502 |
Inland waterway transport services |
|||||||
|
5021 |
Inland waterway passenger transport services |
|||||||
|
50211 |
Inland waterway passenger transport services using motorized vessels. |
|||||||
|
502111 |
Passenger transportation services by motorized vehicles |
|||||||
|
5021111 |
Passenger transportation services by ship |
|||||||
|
5021112 |
Passenger ferry services |
|||||||
|
5021113 |
Passenger transportation services for sightseeing and leisure trips. |
|||||||
|
5021119 |
Other motorized passenger transport services |
|||||||
|
502112 |
5021120 |
Motorized vehicle rental service with driver |
||||||
|
50212 |
Inland waterway passenger transport services using rudimentary vessels. |
|||||||
|
502121 |
Passenger transport services using rudimentary means of transport. |
|||||||
|
5021211 |
Passenger transportation by boat |
|||||||
|
5021212 |
Passenger transport service by boat |
|||||||
|
5021213 |
Passenger transportation services for sightseeing and leisure trips. |
|||||||
|
5021219 |
Passenger transport services using other rudimentary means of transport. |
|||||||
|
502122 |
5021220 |
Rental service for rudimentary transport vehicles with drivers. |
||||||
|
5022 |
Inland waterway freight transport services |
|||||||
|
50221 |
Inland waterway freight transport services using motorized vessels. |
|||||||
|
502211 |
Inland waterway freight transport services using motorized vessels. |
|||||||
|
5022111 |
Refrigerated cargo transportation services using refrigerated ships. |
|||||||
|
5022112 |
Crude oil and refined petroleum transportation services using oil tankers. |
|||||||
|
5022113 |
Transportation services for other liquids or gases by oil tankers. |
|||||||
|
5022114 |
Container shipping services using container ships. |
|||||||
|
5022115 |
Dry cargo transportation services |
|||||||
|
5022119 |
Other freight transportation services |
|||||||
|
502212 |
Cargo vessel charter services with captain; towing and pushing services. |
|||||||
|
5022121 |
Cargo ship charter service with captain included. |
|||||||
|
5022122 |
Push and pull service |
|||||||
|
50222 |
Inland waterway freight transport services using rudimentary vessels. |
|||||||
|
502221 |
5022210 |
Inland waterway freight transport services using rudimentary vessels. |
||||||
|
502222 |
Rental service for rudimentary cargo vehicles with drivers; towing and pushing service. |
|||||||
|
5022221 |
Cargo ship charter service with captain included. |
|||||||
|
5022222 |
Push and pull service |
|||||||
|
51 |
Air freight services |
|||||||
|
511 |
5110 |
Air passenger transport services |
||||||
|
51101 |
Air passenger transportation services with fixed routes and schedules. |
|||||||
|
511011 |
5110110 |
Domestic air passenger transport services on fixed routes and schedules. |
||||||
|
511012 |
5110120 |
International air passenger transport services with fixed routes and schedules. |
||||||
|
51109 |
Other types of air passenger transport services |
|||||||
|
511091 |
5110910 |
Domestic air passenger transport services that do not follow fixed routes and schedules, except for those serving tourism purposes. |
||||||
|
511092 |
5110920 |
International air passenger transport services that are not on fixed routes or schedules. |
||||||
|
511093 |
5110930 |
Passenger transportation rental service without a driver. |
||||||
|
512 |
5120 |
Air cargo transportation services |
||||||
|
51201 |
Air cargo transportation services with fixed routes and schedules. |
|||||||
|
512011 |
5120110 |
Mail and parcel delivery service |
||||||
|
512012 |
5120120 |
Other scheduled freight transportation services |
||||||
|
512013 |
5120130 |
Other unscheduled freight transportation services |
||||||
|
51209 |
512090 |
5120900 |
Other types of air cargo transportation services |
|||||
|
I |
STAYING AND FOOD SERVICES |
|||||||
|
55 |
Lodging |
|||||||
|
551 |
5510 |
Short-stay services |
||||||
|
55101 |
551010 |
5510100 |
Hotel service |
This includes hotel services such as: providing accommodation in hotels ranging from 1 to 5 stars, with a scale of 15 bedrooms or more, equipped with necessary facilities and services for tourists, including: built-up hotels, floating hotels, commercial hotels, resort hotels, with daily housekeeping services, and may include other services such as food and beverage, parking, laundry services, swimming pools, gyms, entertainment services, meeting rooms and meeting room equipment. |
||||
|
55102 |
551020 |
5510200 |
Villa or apartment rental services for short-term stays. |
This includes villa services or short-term accommodation services such as: – Tourist villas have gardens, facilities, equipment, amenities and services necessary for tourists; – The apartments for short-term tourist stays are furnished and equipped with a kitchen and cooking utensils… allowing guests to prepare their own meals during their stay. |
||||
|
55103 |
551030 |
5510300 |
Guesthouse and lodging services provide short-term accommodation. |
This includes guesthouse and short-term accommodation services such as guesthouses and motels with necessary facilities and services for tourists but which do not meet the criteria for star rating. These may include daily housekeeping and other services such as meals, parking, laundry, etc. |
||||
|
55104 |
551040 |
5510400 |
Accommodation services, including hostels, rooms for rent, and similar short-term lodging facilities. |
This group includes lodging services, rooms for rent, and similar accommodation facilities such as private houses with rooms for rent to guests, equipped with the minimum necessary amenities and facilities. |
||||
|
559 |
5590 |
Other accommodation services |
||||||
|
55901 |
559010 |
Student dormitory services |
||||||
|
5590101 |
Accommodation services, student housing, and dormitories. |
This includes accommodation services, student housing, and dormitories such as: providing long-term accommodation (dormitories) for students of secondary schools, colleges, or universities, carried out by separate operating units. |
||||||
|
5590102 |
Accommodation services, providing rooms for workers in dormitories or temporary housing. |
|||||||
|
55902 |
559020 |
5590200 |
Accommodation services include mobile homes, tents, and temporary camps. |
This includes mobile accommodation services, tents, and temporary campsites, such as short-term lodging facilities made of fabric or tarpaulin used for tourists in campsites and outdoor excursions. |
||||
|
55909 |
559090 |
5590900 |
Other accommodation services not otherwise classified |
This includes other accommodation services not classified elsewhere, such as the provision of short-term or long-term lodging for tenants, which are not classified above. |
||||
|
56 |
Food Service |
|||||||
|
561 |
5610 |
Restaurant services and mobile food service |
||||||
|
56101 |
561010 |
5610100 |
Restaurant and food service establishments (excluding fast-food chain restaurants) |
This includes services in restaurants, eateries, and food establishments. Customers are served or choose from a selection of dishes, and can eat on-site or purchase food to take away. |
||||
|
56102 |
561020 |
5610200 |
The restaurant belongs to a fast-food chain. |
|||||
|
56109 |
561090 |
5610900 |
Other mobile catering services |
This includes other mobile food service activities such as: – Self-service restaurant; – Fast food restaurant; – Takeaway food store; – Ice cream vending cart; – Mobile food vending vehicles; – Food and drink stalls on the street and in the market; |
||||
|
– Restaurant and bar services on ships, boats, and other means of transport if these activities are not performed by the transport company but by another entity. |
||||||||
|
562 |
Infrequent contract catering services and other catering services. |
|||||||
|
5621 |
56210 |
562100 |
5621000 |
Catering services are provided on an irregular contractual basis with clients. |
This includes catering services based on contracts with clients, for government agencies, commercial establishments, and special events (weddings, parties, etc.). |
|||
|
5629 |
56290 |
562900 |
5629000 |
Other food service |
Other food and beverage services include: – Catering services provided under contract with clients, for a specific period of time; – Other food and beverage preparation services are provided by snack shops, fast-food outlets without seating, takeout facilities, etc.; – Food delivery service where meals are prepared indoors using vending machines; |
|||
|
563 |
5630 |
Services for drinks |
||||||
|
56301 |
563010 |
5630100 |
Services in pubs, bars, and cocktail bars. |
|||||
|
56302 |
563020 |
5630200 |
Services in a coffee shop/restaurant. |
|||||
|
56309 |
563090 |
5630900 |
Other beverage service |
This includes other beverage services such as: services from shops that prepare and serve drinks on-site, such as coffee, smoothies, sugarcane juice, fruit juice, various types of tea, etc.; services from mobile beverage vendors, etc. |
||||
|
J |
INFORMATION AND COMMUNICATION |
|||||||
|
|
58 |
Published products |
||||||
|
|
581 |
Books, periodicals, and other publications |
||||||
|
|
5811 |
Published books |
||||||
|
|
58112 |
Other published books |
||||||
|
|
581121 |
Printed books |
||||||
|
|
5811211 |
Published textbooks |
||||||
|
|
5811212 |
Specialized books, technical books, and research books are published. |
||||||
|
|
5811213 |
Children's books published |
||||||
|
|
5811214 |
Dictionaries and encyclopedias are published. |
||||||
|
|
5811215 |
Atlases and other books containing maps have been published. |
||||||
|
|
5811219 |
Other printed books, informational books, leaflets and similar publications |
||||||
|
|
581122 |
5811220 |
Books are published in the form of tapes, floppy disks, and other media. |
This includes books published in the form of tapes, floppy disks, and other data carriers such as: operating systems, business and other applications; computer game programs; |
||||
|
|
581123 |
5811230 |
Advertisements in other books |
|||||
|
|
581124 |
5811240 |
Other book publishing agency services |
|||||
|
|
581125 |
5811250 |
Other book publishing copyright services |
|||||
|
|
5812 |
Directory of references and publication addresses |
||||||
|
|
58121 |
Directory of online addresses and addresses published |
||||||
|
|
581211 |
5812110 |
Directory of online addresses and addresses published |
|||||
|
|
581212 |
5812120 |
Copyright services utilize online publishing directories and addresses. |
|||||
|
|
58122 |
Directory of printing and publishing addresses |
||||||
|
|
581221 |
5812210 |
Directory of printing and publishing addresses |
|||||
|
|
581222 |
5812220 |
Copyright services utilize catalogs, print addresses, and publishing locations. |
|||||
|
|
5813 |
Newspapers, magazines, and periodicals |
||||||
|
|
58132 |
Newspapers, magazines, and other periodicals are published. |
||||||
|
|
581321 |
5813210 |
Other newspapers |
|||||
|
|
581322 |
5813220 |
Advertisements in other newspapers |
|||||
|
|
581323 |
Magazines and other periodicals |
||||||
|
|
5813231 |
Journals and other periodicals |
||||||
|
|
5813232 |
Advertising in magazines and other periodicals. |
||||||
|
|
581324 |
5813240 |
Services for obtaining publishing licenses for magazines and other periodicals. |
|||||
|
|
5819 |
Other published works |
||||||
|
|
58192 |
Other published works |
||||||
|
|
581921 |
Other printed publications |
||||||
|
|
5819211 |
Postcards, greeting cards, and similar items. |
||||||
|
|
5819212 |
Picture |
||||||
|
|
5819213 |
Train and bus tickets, schedules |
||||||
|
|
5819214 |
Unused postage stamps, customs stamps or similar stamps; stamped paper; check forms; banknotes; certificates of securities, stock certificates and similar documents. |
||||||
|
|
5819215 |
Commercial brochures, catalogs, and similar materials. |
||||||
|
|
5819219 |
Other printed publications not classified elsewhere |
||||||
|
|
581922 |
5819220 |
Other publication licensing services |
|||||
|
|
59 |
Film services, television program production, music recording and publishing. |
||||||
|
|
591 |
Film and television production services |
||||||
|
|
5911 |
Film, video, and television program production services. |
||||||
|
|
59111 |
Movie |
||||||
|
|
591111 |
Film and television program production services |
||||||
|
|
5911111 |
Film production services |
||||||
|
|
5911112 |
Film promotion and advertising services |
||||||
|
|
591112 |
Film products |
||||||
|
|
5911121 |
Original film |
||||||
|
|
5911122 |
Cinematic effects |
||||||
|
|
5911123 |
Films are recorded onto tapes, discs, and other physical media. |
||||||
|
|
5911124 |
Other movies downloaded from the internet |
||||||
|
|
591113 |
5911130 |
Services for selling advertising space and time in movies. |
|||||
|
|
59112 |
Comedy film |
||||||
|
|
591121 |
Video production services |
||||||
|
|
5911211 |
Video production services |
||||||
|
|
5911212 |
Video film promotion and advertising services |
||||||
|
|
591122 |
Video film products |
||||||
|
|
5911221 |
Original video |
||||||
|
|
5911222 |
Video techniques |
||||||
|
|
5911223 |
Video footage is recorded onto tapes, discs, and other physical media. |
||||||
|
|
5911224 |
Other videos downloaded from the internet |
||||||
|
|
591123 |
5911230 |
Services that sell advertising space and time on video films. |
|||||
|
|
59113 |
TV show |
||||||
|
|
591131 |
Television program production services |
||||||
|
|
5911311 |
Television program production services |
||||||
|
|
5911312 |
Television program promotion and advertising services |
||||||
|
|
591132 |
Television program products |
||||||
|
|
5911321 |
Original television program |
||||||
|
|
5911322 |
Television special effects |
||||||
|
|
5911323 |
Television programs are recorded onto tapes, discs, and other physical media. |
||||||
|
|
5911324 |
Other TV programs available for download online. |
||||||
|
|
591133 |
5911330 |
Services that sell advertising space and time on television programs. |
|||||
|
|
5912 |
59120 |
Post-production services |
|||||
|
|
591201 |
5912010 |
Audiovisual editing services |
|||||
|
|
591202 |
5912020 |
Original film transmission and duplication services |
|||||
|
|
591203 |
5912030 |
Color correction and data restoration services |
|||||
|
|
591204 |
5912040 |
Audio-Visual Effects Services |
|||||
|
|
591205 |
5912050 |
Animation services |
|||||
|
|
591206 |
5912060 |
Commentary, movie title, and subtitling services for films. |
|||||
|
|
591207 |
5912070 |
Audio design and editing services |
|||||
|
|
591209 |
5912090 |
Post-production services for feature films, video films, and other television programs. |
|||||
|
|
5913 |
59130 |
591300 |
Film, video, and television program distribution services. |
||||
|
|
5913001 |
Copyright licensing and hosting services |
||||||
|
|
5913002 |
Publishing services |
||||||
|
|
5914 |
Movie screening service |
||||||
|
|
59141 |
591410 |
Fixed movie screening service |
|||||
|
|
5914101 |
Fixed movie screening service |
||||||
|
|
5914102 |
Fixed video streaming service |
||||||
|
|
59142 |
591420 |
Mobile movie screening service |
|||||
|
|
5914201 |
Mobile movie screening service |
||||||
|
|
5914202 |
Mobile video screening service |
||||||
|
|
592 |
5920 |
59200 |
Music recording and publishing services |
||||
|
|
592001 |
Recording and audio recording services; original recording. |
||||||
|
|
5920011 |
Recording services |
||||||
|
|
5920012 |
On-site recording service |
||||||
|
|
5920013 |
Original recording |
||||||
|
|
592002 |
Published music |
||||||
|
|
5920021 |
Music printed in book form |
||||||
|
|
5920022 |
Electronic music |
||||||
|
|
5920023 |
Music tapes, CDs, or other physical media |
||||||
|
|
5920024 |
Other music CDs |
||||||
|
|
5920025 |
Music downloaded from the internet |
||||||
|
|
592003 |
Copyright licensing services for the use of original music |
||||||
|
|
5920031 |
Copyright licensing services for the use of original music |
||||||
|
|
5920032 |
Music distribution services |
||||||
|
N |
ADMINISTRATIVE AND SUPPORT SERVICES |
|||||||
|
|
79 |
Services provided by travel agencies, tour operators, and related support services concerning the promotion and organization of tours. |
||||||
|
|
791 |
Services offered by travel agencies and tour operators. |
||||||
|
|
7911 |
79110 |
Travel agency services |
|||||
|
|
791101 |
Travel agency services for booking transportation tickets. |
||||||
|
|
7911011 |
Flight ticket booking service |
Including: – Flight ticket booking service for: + Domestic flights + International flights |
|||||
|
|
7911012 |
Train ticket booking service |
Advance booking service for train tickets |
|||||
|
|
7911013 |
Bus ticket booking service |
Bus transportation ticket booking service |
|||||
|
|
7911014 |
Car rental booking service |
Advance booking service for car rental |
|||||
|
|
7911019 |
Other ticket booking services |
This includes advance booking services for other services not categorized elsewhere: – Advance booking service for ferry transportation – Short-haul flight booking service – Other transportation booking services not otherwise categorized |
|||||
|
|
791102 |
Travel agency services include booking accommodation, trips, and package tours. |
||||||
|
|
7911021 |
Accommodation booking service |
Including: – Accommodation booking service for: + Domestic routes + International routes – A service that allows direct payments to the property owner, such as a house or apartment. |
|||||
|
|
7911022 |
Trip booking service |
Booking service for your trip: – One day or less – More than one day |
|||||
|
|
7911023 |
All-inclusive ticket booking service |
Including: – Domestic package ticket booking service – International all-inclusive ticket booking service |
|||||
|
|
7912 |
79120 |
791200 |
Tour operator services |
||||
|
|
7912001 |
Tour operator services for arranging and assembling tour groups. |
Including: – Services for arranging, assembling, and marketing all-inclusive tour packages: + Prepare all-inclusive tour packages, both domestic and international. + We offer a collection of all-inclusive tour packages for groups, both domestic and international. |
|||||
|
|
This package typically includes: buying and reselling passenger and baggage transportation, accommodation, food, and sightseeing. The resulting package tour can be sold privately or to dealers within travel agencies or other tour operators. |
|||||||
|
|
7912002 |
Tour management services |
Travel account management service |
|||||
|
|
799 |
7990 |
79900 |
Booking services and related support services for promoting and organizing tours. |
||||
|
|
799001 |
Tourism promotion services and visitor information. |
||||||
|
|
7990011 |
Tourism promotion services |
This includes tourism promotion services across countries, regions, and communities. |
|||||
|
|
7990012 |
Tourist information services |
This includes providing information about a destination to tourists or potential customers through a travel brochure. |
|||||
|
|
799002 |
7990020 |
Tourist guide services |
Including: – Tour guide services provided by tour companies. Excluded: – Translation services, classified under group 7490914 – Services providing guidance on fishing, hunting, and mountain climbing are classified under group 9319093. |
||||
|
|
799009 |
Other booking services not otherwise categorized |
||||||
|
|
7990091 |
Time-sharing service |
Includes booking/exchange services. (often location-based) for time-sharing |
|||||
|
|
7990092 |
Conference, press conference, and exhibition center booking services. |
||||||
|
|
7990099 |
Event and entertainment ticket booking services and other advance booking services not otherwise categorized. |
This includes advance booking services for events such as stage performances, concerts, or sporting events. |
|||||
|
R |
ART SERVICES ART, FUN AND ENTERTAINMENT |
|||||||
|
|
90 |
900 |
9000 |
90000 |
Creative, artistic and entertainment services |
|||
|
|
900001 |
9000010 |
Performing arts services |
Including: – Services of actors, audience members, singers, composers, dancers, acrobats, broadcasters/television presenters, speakers, public speakers, circus performers and other performing artists. – Independent modeling services. |
||||
|
|
900002 |
Performing Arts Support Services |
||||||
|
|
9000021 |
Performing arts event production and performance services |
This includes production and demonstration services for: + Theatre, musicals, ballet, musical comedies, concert performances. + Puppet show + Circus performance. |
|||||
|
|
9000022 |
Event organization and advertising services for performing arts |
This includes event organization and promotion services for: + Theatre, musicals, ballet, musical comedies, concert performances. + Puppet show + Circus performance. |
|||||
|
|
9000029 |
Other support services for the performing arts |
Including: – Services for managing rights to works of art, literature, and music, excluding works of film and audiovisual art. |
|||||
|
|
– Performing arts support services including stage design, costume design, and lighting design. – Other support services for performing arts not classified elsewhere (drawing screens stretched behind the stage and stage decorations, sound and lighting equipment for performing arts). Exclusions: – Services related to the management of copyright for motion pictures, classified under code 59130. |
|||||||
|
|
900003 |
Artistic creation |
||||||
|
|
9000031 |
Services are provided by authors, composers, sculptors, and other artists, excluding performing artists. |
Including: – Services provided by individual artists such as composers, sculptors, painters, cartoonists, engravers, etc. – Services offered by individual writers on all topics, including fiction and professional writing. – Services provided by independent journalists. – Art restoration services. Exclusions: – Restoration services for organs and other classical musical instruments, classified under code 33190. – Motion picture and video production services, classified under codes 59111 and 59112 – Furniture restoration services (excluding restoration for museum purposes) are classified under code 95240. |
|||||
|
|
9000032 |
Original artwork by authors, composers, and other artists, excluding performance artists, painters, graphic artists, and sculptors. |
||||||
|
|
9000033 |
Original artwork by painters, graphic artists, and sculptors. |
Including: – Paintings, graphic art and pastel drawings, original carvings, prints and lithographs, original sculptures and statues, in all materials. Excluded: – Production of statues, not original works of art. |
|||||
|
|
900004 |
9000040 |
Services of the arts establishment |
Including: – Services related to the operation of concert halls, theaters, opera houses, and music rooms, including ticket services for performances. – Services offered by multi-purpose centers and similar facilities with cultural advantages. Exclusions: – Cinema services, classified under code 59141 – Ticket agency services, classified under code 79110 – Services provided by museums, classified under code 91020 – Services related to the operation of stadiums and arenas used for multiple purposes, classified under code 93110. |
||||
|
|
91 |
Services of libraries, archives, museums and other cultural activities |
||||||
|
|
910 |
Services of libraries, archives, museums and other cultural activities |
||||||
|
|
9101 |
91010 |
Library and archive services |
|||||
|
|
910101 |
9101010 |
Library Services |
Including: – Services related to the collection, classification, preservation, and retrieval of books and similar materials. – Book and audio disc rental service – The library service provides photos and movies. Exclusions: – Video and DVD rental services, classified under code 77220 – Book rental service, classified under code 77290. |
||||
|
|
910102 |
9101020 |
Hosting Service |
|||||
|
|
9102 |
91020 |
Conservation and museum services |
|||||
|
|
910201 |
9102010 |
Museum services |
Including: – Exhibition services for collections in all fields (art, science and technology, history) – Collection management and preservation services – Organize traveling exhibitions of the collection. Exclusions: – Exhibition and sales services provided by commercial art galleries are classified under code 400840. – Restoration services for works of art and museum collectibles, classified under code 9000031 Library and archiving services are classified under code 91010. – Services related to historical sites and structures, classified under code 9102030 – Services of zoos and botanical gardens, classified under code 9103010 |
||||
|
|
910202 |
9102020 |
Museum collection |
This includes collections and objects belonging to collectors specializing in history, ethnology, zoology, botany, mineralogy, anatomy, or coinage collections. |
||||
|
|
910203 |
9102030 |
Services of the historical site and similar structures and visitor areas. |
Including: – Services for operating, accessing, and visiting historical sites and monuments, and commemorative structures. – Preservation services for historical monuments and structures and commemorative works. Excluded: – Restoration and upgrading services for historical monuments and structures, classified under code F. |
||||
|
|
9103 |
91030 |
Services of botanical gardens, zoos, and nature reserves. |
|||||
|
|
910301 |
9103010 |
Services offered by botanical gardens and zoos. |
Including: – Services for operating, accessing, and visiting zoos and botanical gardens. – Conservation and preservation services for zoos and botanical gardens. Excluded: – Nature conservation services, classified under code 9103020 |
||||
|
|
910302 |
9103020 |
Services provided by nature reserves include: wildlife conservation services. |
Including: – Services for operating, accessing, and visiting national parks, nature parks, and conservation areas. – Monitoring services for national parks, nature parks, and conservation areas. – Conservation and preservation services for national parks, natural gardens, and protected areas. Exclusions: – Services for the operation of areas designated for recreational hunting and fishing, classified under code 93190 |
||||
|
|
931 |
Sports services |
||||||
|
|
9311 |
93110 |
931100 |
9311000 |
Services of sports facilities |
Including: – Services provided by facilities that host indoor or outdoor sporting events, such as stadiums, arenas, swimming pools, tennis courts, golf courses, ice rinks, etc. – Activities at car, dog, and horse racing tracks. – Services for organizing and operating professional and amateur indoor or outdoor sporting events by organizers who own their own facilities. Exclusions: – Ski lift operation services, classified under code 49329 – Rental of recreational and sporting equipment, classified under code 77210 – Services of fitness and beauty establishments, classified under code 9319010 – Park and beach services, classified under code 9329011 |
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9312 |
93120 |
931200 |
9312000 |
Sports club services |
Including: – Event organization and management services for sporting events are provided by sports clubs, such as football clubs, swimming clubs, bowling clubs, golf clubs, boxing clubs, winter sports clubs, chess clubs, etc. Exclusions: – The service of teaching sports by private teachers and coaches is classified under code 85510. – Services for operating sports facilities, classified under code 9311000 – Services for organizing and operating professional or amateur indoor or outdoor sporting events for sports clubs with their own facilities, classified under code 9311000. |
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9319 |
93190 |
Other sports services |
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931901 |
9319010 |
Services offered by fitness centers |
This includes services provided by fitness and bodybuilding clubs and facilities. Exclusions: The service of teaching sports by teachers and private coaches is classified under code 85510. |
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931909 |
Other sports services |
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9319091 |
Services that promote sporting and recreational sports events. |
This includes services provided by manufacturers or sponsors of sporting events, with or without facilities. Exclusions: Organizing and operating professional or amateur indoor or outdoor sporting events by sports clubs with or without their own facilities, classified under codes 9311000 and 9312000. |
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9319092 |
Fitness and sports services |
This includes services provided by athletes and sports participants based on their individual accounts. |
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9319093 |
Sports and entertainment-related support services |
Including: – Services provided by sports federations and coordinating bodies – Services of sports referees and timekeepers – Operational services for hunting and sport fishing areas. – Hunting guidance service – Fishing instruction service – Mountain climbing guide service – Services include horse racing stables, dog racing stables, and car garages. – Services related to training animals for sports and recreation. Exclusions: – Rental services for sports equipment, classified under code 77210 – Services related to training guard dogs, classified under code 80100 – Services of sports schools and competition venues, including services provided by instructors, teachers, and coaches, are classified under code 85510. |
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9319099 |
Other sports and entertainment services |
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932 |
Other entertainment services |
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9321 |
93210 |
932100 |
9321000 |
Services offered by amusement parks and theme parks |
Including: – Services offered by amusement parks – Services offered at amusement fairs – Tug-of-war game service – Train track games service |
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9329 |
93290 |
Other entertainment services |
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932901 |
Other entertainment services not otherwise classified |
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9329011 |
Amusement park and beach services |
Including: – Beach and amusement park services (excluding accommodation facilities), including: provision of facilities such as showers, lockers, and seating. Exclusions: – Camping services, including recreational campsites, fishing and hunting campsites, and camping sites, are classified under code 55902. |
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9329012 |
Services offered by dance clubs and karaoke rooms. |
Including: – Services offered by dance halls, dance studios, karaoke rooms, and other entertainment venues. |
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9329019 |
Other remaining entertainment services not otherwise classified |
Including: – Services offered at the ski slopes – Services offered by recreational transportation facilities, such as cruises. Exclusions: – Services for operating mountain railways, ski lifts, and aerial cable cars are classified under code 49329. – The activity of serving drinks to dance clubs is classified under code 56301. – Services related to the operation of sports and recreational sports facilities, classified under code 9311000. |
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932909 |
Other entertainment services not classified elsewhere |
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9329091 |
Fireworks display and sound and light show services. |
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9329099 |
Other remaining entertainment services not otherwise classified |
This group includes: – Other remaining entertainment services such as bullfighting, motorcycle shows. Excluded: – Services provided by circus and theatrical groups, classified under code 9000010 |
Note: This Appendix to the List of Goods and Services Subject to Value Added Tax Reduction is part of the Appendix to the List and Content of the Vietnamese Product Classification System issued with Decision No. 43/2018/QD-TTg dated November 1, 2018, of the Prime Minister on the promulgation of the Vietnamese Product Classification System.
APPENDIX II
(Attached to Decree No. 92/2021/ND-CP dated June 27, 2021 of the Government)
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TT |
Model name |
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Appendix |
Corporate income tax was reduced according to Resolution No. 406/NQ-UBTVQH15. |
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Form No. 01-1/DS-MTHK |
List of business households and individual business owners exempt from tax according to Resolution No. 406/NQ-UBTVQH15 |
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Form No. 01/MTHK |
Decision on tax exemption for household businesses and individual businesses in… (name of locality)… according to Resolution No. 406/NQ-UBTVQH15 |
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Form No. 01/TBSMT-CNKD |
Notice of tax exemption under Resolution No. 406/NQ-UBTVQH15 |
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Form No. 01-1/PL-CNKD |
The document determining the amount of tax exempted under Resolution No. 406/NQ-UBTVQH15 |
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Appendix |
Value-added tax reduction according to Resolution No. 406/NQ-UBTVQH15 |
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Form No. 01/MTCN |
Official letter requesting exemption from late payment penalties. |
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Form No. 02/MTCN |
Notification regarding the rejection of the late payment penalty waiver. |
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Form No. 03/MTCN |
Decision on waiving late payment penalties for… (name of taxpayer)… |