Dispatch No. 11515/TCHQ – TXNK promulgated by General Department of Customs in 2014.

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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
——-
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 11515/TCHQ-TXNK
RE: VAT on raw materials imported for manufacturing exports
Hanoi, September 22, 2014

 

To: Customs Department of Long An province

The General Department of Customs received the Dispatch No. 1949/HQLA-NV of Customs Department of Long An province regarding deadline for VAT payment. The General Department of Customs hereby responds as follows:

1) With regard to VAT on raw materials and supplies imported for manufacturing exports.

– Clause 20 Article 5 of the Law on Value-added tax prescribes: “… raw materials and supplies imported for manufacturing or processing exports under a manufacturing or processing contract with a foreign party” are not subject to VAT.

– Pursuant to Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on deadline for paying tax:

“1. With regard to raw materials and supplies imported for manufacturing export:

  1. a) In order to be permitted to apply the 275-day time limit from the registration date of the customs declaration, the taxpayer must satisfy the requirements below:

a.1) The taxpayer owns, not rents, a manufacturing plant in Vietnam’s territory that are suitable for the raw materials and supplies imported for manufacturing exports…

c.4) If any of the requirements set down in Point a of this Clause is not complied with: the taxpayer shall pay all the taxes and late payment interest for the period from the registration date of the customs declaration to the day on which taxes are paid, and also incur penalties as prescribed.”

Pursuant to the aforesaid regulations:

– Imported goods being raw materials and supplies of manufacturing exports must satisfy the requirements in Point a Clause 1 Article 20 of Circular No. 128/2013/TT-BTC to apply the 275-day time limit for paying tax. If the taxpayer fails to satisfy any of such requirements and is not guaranteed by a credit institution, tax must be paid before customs clearance is granted.

– With regard to VAT on raw materials and supplies imported for manufacturing exports, Customs Department of Long An province shall comply with the Law on Value-added tax.

2) With regard to customs procedures applied to raw materials and supplies imported for manufacturing exports.

Clause 20 Article 5 of Circular No. 219/2013/TT-BTC prescribes: “Procedures for determining the cases in which VAT is not collected shall comply with instructions of the Ministry of Finance on customs procedure, customs supervision and inspection, export tax, import tax, and administration of taxes on exported and imported goods”.

Customs Department of Long An province must adhere to regulations on customs procedures applied to raw materials and supplies imported for manufacturing of exports in Circular No. 128/2013/TT-BTC.

Customs Department of Long An province is responsible for the implementation of this Dispatch./.

 

PP THE DIRECTOR
DEPUTY DIRECTOR
Nguyen Duong Thai

 

 

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Dispatch No. 4002/TCT – CS promulgated by General Department of Taxation in 2014.

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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
——-
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 4002/TCT-CS
RE: invoices
Hanoi, September 16, 2014

 

To:

– Department of Taxation of Ho Chi Minh City;
– Department of Taxation of Hanoi.

General Department of Taxation received the Dispatch No. 5608/CT-AC dated July 16, 2014 of Department of Taxation of Ho Chi Minh City and the Dispatch No. 39331/CT-TTr4 dated August 14, 2014 of Department of Taxation of Hanoi regarding the difficulties encountered during the implementation of Circular No. 39/2014/TT-BTC.  After receiving instructions from various units and approval from the Ministry of Finance, the General Department of taxation hereby responds as follows:

Point 2 Clause 79 of the Law on Promulgation of legislative documents No. 17/2008/QH12 dated June 03, 2008 prescribes:

“2. A document shall not be applied retrospectively in the following cases:

  1. a) The document imposes a new legal liability incurred by the act which, by law, was not incurred at the time when the act is committed.
  2. b) The document imposes a heavier legal liability.”

Point dd Clause 1 Article 11 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on guidelines for the Government’s Decree No. 51/2010/NĐ-CP dated May 14, 2010 and the Government’s Decree No. 04/2014/NĐ-CP dated January 17, 2014 on invoices for goods and services provide for the entities buying invoices from tax authority as follows:

  1. Tax authorities shall sell invoices for the following entities:
  2. dd) Any company using self-printed invoices and ordered invoices that commits violations against the laws on invoices and has incurred administrative penalties for tax evasion or tax avoidance.

The companies mentioned in Point d and Point dd of Clause shall buy invoices from tax authorities for 12 months. After the 12-month period, in consideration of the use of invoices, tax declaration and payment of the company, and the company’s request, within 05 days, the tax authority shall decide whether to permit the company, in writing, to use the invoices they create, or request it to keep buying invoices from the tax authority if the requirements for using self-printed invoices or ordered invoices are not satisfied (form 3.15 in Appendix 3 enclosed herewith).”

Clause 4 Article 11 and Article 32 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance prescribe:

“3. A company using self-printed invoices or ordered invoices that commits violations against the laws on invoices prescribed in Point dd Clause 1 of this Article means a company that deliberately uses illegal invoices or illegally use invoices for the purpose of tax evasion or tax avoidance, and has incurred administrative penalties for tax avoidance or tax evasion; or a company that has been reported by a relevant authority (State Audit Agency, Government Inspectorate, Police Authority, and relevant authorities prescribed by law) to the local tax authority for tax evasion or tax avoidance.

The period over which a company is banned from using self-printed invoices or ordered invoices begins from the effective date of the decision on administrative penalties for tax evasion or tax avoidance. The decision on administrative penalties for tax evasion or tax avoidance must specify the period over which a company must buy invoices from tax authorities instead of using self-printed invoices or ordered invoices.

“1. This Circular takes effect on June 01, 2014. The Circular No. 64/2013/TT-BTC dated May 15, 2013 on guidelines for the Government’s Decree No. 51/2010/NĐ-CP dated May 14, 2010 on invoices for goods and services provide is abrogated. Any regulations on invoices in the previous documents that contravene this Circular are all annulled. Other regulations on invoices that do not contravene this Circular are still effective.”

Pursuant to the regulations above, any company using self-printed invoices or ordered invoices that commits violations against the laws on invoices and has incurred administrative penalties for tax evasion or tax avoidance is required to buy invoices from tax authorities. This regulation is applied to the violations committed from June 01, 2014, which is the effective date of Circular No. 39/2014/TT-BTC. If a company that is engaged in banking services, postal and telecommunication services, electricity supply, or water supply and using special forms of invoices has incurred administrative penalties for tax evasion or tax evasion, it is still permitted to use its special forms of invoices without having to buy invoices from tax authorities. Tax authorities shall monitor closely, carry out periodic inspections of adherence to regulations of law on taxation.

 

PP THE DIRECTOR
DEPUTY DIRECTOR

Cao Anh Tuan

 

 

 

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Decree No. 87/2014/NĐ – CP promulgated by The Government.

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THE GOVERNMENT
——-
Socialist Republic of VietnamIndependence – Freedom – Happiness—————
No.: 87/2014/ND-CP Hanoi, September 22, 2014

 

DECREE

REGULATION ON ATTRACTING INDIVIDUALS WHO ARE VIETNAMESE PEOPLE LIVING ABROAD AND FOREIGN EXPERTS TO PARTICIPATE IN SCIENCE AND TECHNOLOGY ACTIVITIES IN VIETNAM

 

Pursuant to the Law on organization of Government dated December 25, 2001;

Pursuant to the Law on Science and Technology dated June 18, 2013;

At the request of the Minister of Foreign Affairs,

The Government issues the Decree on attracting individuals who are Vietnamese people living abroad and foreign experts to participate in science and technology activities in Vietnam.

 

Chapter I

GENERAL REGULATION

Article 1. Scope

This Decree defines the policy on attracting individuals who are Vietnamese people living abroad and foreign experts to participate in science and technology activities in Vietnam and the responsibility for implementation of agencies, organizations and individuals concerned.

Article 2. Subjects of application

  1. Individuals who are Vietnamese people living abroad participate in science and technology activities in Vietnam (hereafter referred as Vietnamese living abroad).
  2. Individuals who are foreign experts participate in science and technology activities in Vietnam (hereafter referred as foreign experts).
  3. Agencies and organizations employ the subjects defined in Clause 1 and 2 of this Article and other relevant agencies, organizations and individuals.

Article 3. Condition for entitlement of attraction policies

  1. The Vietnamese living abroad and foreign experts participate in science and technology activities in Vietnam will be entitled to the policies defined in this Decree if they meet one of the following conditions:
  2. a) Have patents or plant variety with registered intellectual property rights in accordance with scientific and technological tasks implemented in Vietnam;
  3. b) Having excellent technological and scientific research in accordance with scientific and technological tasks implemented in Vietnam;
  4. c) Having doctor’s degree and having been teaching and studying science and technology transfer at prestigious research centers abroad in the professional areas in accordance with scientific and technological tasks in Vietnam;
  5. d) Having doctor’s degree and working over 03 years of scientific research for the international cooperation programs or projects on science and technology or at the research division of a prestigious business abroad.
  6. Based on the demand for technological and scientific development and at the request of using agencies, the Ministry of Science and Technology will coordinate with the other Ministries and agencies to request the Prime Minister to consider and decide the employment for cases not meeting the conditions specified in Clause 1 of this Article.

Chapter II

ATTRACTION POLICIES

Article 4. Policies on entry, exit and residence

  1. The Vietnamese living abroad and foreign experts are the persons concerned in this Decree and their families (including parents, spouse, natural child and adopted child under the age of 18) who will be issued with multi-entry visa or temporary residence card with a maximum term prescribed by law on entry, exit and residence of foreigners working in Vietnam.
  2. Vietnamese living abroad and foreign experts who are awarded medals or State honor titles or are temporarily residing in Vietnam will be considered to be issued with permanent residence Card prescribed by law on entry, exit and residence of foreigners working in Vietnam.

Article 5. Policies on recruitment, labor and study

  1. The Vietnamese living abroad during the time working in Vietnam are appointed or hired to assume the leadership title of technological and scientific organization or assigned to be in charge of implementing the scientific and technological tasks at all levels and considered for recognition, appointment of scientific research title or technology titles under the provisions of the Law on Science and Technology.
  2. Foreign experts during the time working in Vietnam are hired to assume the leadership title of technological and scientific organization or assigned to be in charge of implementing the technological and scientific tasks.
  3. The Vietnamese living abroad and foreign experts are given conditions for being issued with working permit under the simplified process and procedures.
  4. The family members of Vietnamese living abroad and foreign experts (including parents, spouse, natural child and adopted child under the age of 18) are given the conditions and supported concerning the procedures when looking for job, admitted to school or studying at training and education establishments in Vietnam.

Article 6. Policies on salary

The Vietnamese living abroad and foreign experts carry out their technological and scientific tasks in Vietnam will receive their agreed salary which is defined on the basis:

  1. Priority level of technological and scientific tasks.
  2. Nature, scale and significance of technological and scientific activities.
  3. Qualifications, competence and contribution effectiveness of individuals.

Article 7. Policies on housing

The Vietnamese living abroad and foreign experts are given conditions for accommodation or assisted with accommodation hiring during the time participating in technological and scientific activities in Vietnam.

Article 8. Policies on information access

  1. Before participating in technological and scientific activities in Vietnam, the Vietnamese living abroad and foreign experts are given information and advice on orientation and technological and scientific areas with prioritized development in Vietnam and technological and scientific organizations having demand for and potential of cooperation.
  2. During the implementation of technological and scientific tasks in Vietnam, the Vietnamese living abroad and foreign experts will be provided with necessary information related to professional activities.

Article 9. Policies on commendation and glorification

The Vietnamese living abroad and foreign experts making great contribution to the technological and scientific development of Vietnam will be conferred the honorable scientific title and medal for the technological and scientific career or glorified and commended under regulations of law.

c Article 10. Other policies

In addition to the policies specified in Article 4, 5, 6, 7, 8 and 9 of this Decree, the Vietnamese living abroad and foreign experts will be entitled to the rights and policies as follows:

  1. The Vietnamese living abroad are entitled to the rights specified in Article 20 of the Law on Science and Technology.
  2. The Vietnamese living abroad and foreign experts are entitled to the following policies:
  3. a) Being entitled to a maximum of tax as prescribed by law;
  4. b) Transferring legal incomes to abroad under the regulations of law on management of foreign exchange and other relevant laws of Vietnam; in case of legal incomes in Vietnam dong, they may buy foreign currency to be transferred abroad.
  5. c) Given favourable conditions by employing agencies or organizations of working office, equipment, materials, lab, experimental establishment and other necessary conditions to carry out the technological and scientific tasks in Vietnam.
  6. d) Using free of charge the national key lab and other key labs to implement the technological and scientific tasks at national level with state budget;
  7. dd) Given conditions for use of materials, books, magazines, internet services for professional activities;
  8. e) Funded for organizing the technological and scientific seminars in accordance with professional areas in Vietnam.
  9. g) Arranged for means of transport if in charge of technological and scientific at national level of particular importance;
  10. h) Being entitled to other incentives as agreed with the employing agencies or organization if such incentives are in accordance with regulations of law.

Chapter III

AUTHORITY TO DECIDE AND PROCEDURES FOR EMPLOYMENT APPROVAL

Article 11. Authority to decide the employment of Vietnamese living abroad and foreign experts

  1. The ministries, ministerial-level agencies, government agencies, People’s Committees of provinces and centrally run cities (hereinafter referred to as provincial-level People’s Committees) and the National University will decide the employment of Vietnamese living abroad and foreign experts of directly attached public agencies or organizations.
  2. The non-public agencies or organizations will decide the employment of Vietnamese living abroad and foreign experts of their agencies or organizations.

Article 12. Procedures for approving the employment of Vietnamese living abroad and foreign experts

  1. The public agencies or organizations will propose the employment of Vietnamese living abroad and foreign experts to participate in technological and scientific activities in specific programs and projects and request the approval from the governing organs as specified in Clause 1, Article 11 of this Decree. The contents of proposal include the documents proving the satisfaction of conditions specified in Clause 1, Article 3 of this Decree.

The governing organs will reply with written approval or disapproval within 15 working days after the receipt of proposal. In case of disapproval, the reasons of which must be indicated. Where it is necessary to consult the Ministry of Science and Technology and the Ministries and agencies concerned, the time for the governing agency to reply will not exceed 30 working days.

  1. The non-public agencies or organizations wish to propose the application of preferential policies of the State specified in this Decree for the Vietnamese living abroad and foreign experts working for their agencies or organizations must be given the confirmation of satisfying the conditions specified in Clause 1, Article 3 of this Decree by the People’s Committee of provinces where their head office is located.

The provincial People’s Committee will give out its written confirmation or non-confirmation within 15 working days after the receipt of proposal. In case of non-confirmation, the reasons of which must be indicated. Where it is necessary to consult the Ministry of Science and Technology and the Ministries and agencies concerned, the time for the provincial People’s Committee to reply will not exceed 30 working days.

Chapter IV

IMPLEMENTATION ORGANIZATION

Article 13. Funds

The funds for policies on attracting the Vietnamese living abroad and foreign experts to participate in technological activities in Vietnam specified in this Decree include:

  1. For public agencies or organizations: Using the state budget currently decentralized and other legal financial sources as prescribed by law.
  2. For non-public agencies or organizations: Using their financial sources as prescribed by law.

Article 14. Responsibility of the Ministries, agencies and localities

  1. Ministry of Science and Technology:
  2. a) Coordinating with the Ministry of Foreign Affairs and other Ministries and sectors concerned to determine the key and prioritized technological and scientific areas in each period to attract the Vietnamese living abroad and foreign experts in technological and scientific activities in Vietnam; provide information, advice on orientation and technological and scientific areas given priority for development in Vietnam and the technological and scientific organizations and establishments having demand and potential of cooperation for Vietnamese living abroad and foreign experts.
  3. b) Presiding over the glorification and commendation for Vietnamese living abroad and foreign experts who participate in technological and scientific activities in Vietnam.
  4. The Ministry of Interior will coordinate with the Ministry of Science and Technology to provide guidance on process and procedures for appointment and hiring to assume the leadership title of public technological and scientific organizations, appoint the scientific research title and technology title for Vietnamese living abroad and foreign experts who participate in technological and scientific activities in Vietnam.
  5. Ministry of Foreign Affairs:
  6. a) Directing representative agencies of the Socialist Republic of Vietnam in foreign countries to propagate and advocate Vietnamese living abroad and foreign experts to participate in technological and scientific activities in Vietnam.
  7. b) Studying and providing the Ministries, sectors and domestic agencies with international experience of attracting experts and intellects to work in technological and scientific areas.
  8. The Ministry of Finance, Ministry of Planning and Investment balance and allocate funds from the state budget to carry out the tasks as specified in this Decree.
  9. The Ministry of Interior will coordinate with the Ministry of Foreign Affairs to implement conduct the procedures for entry, exit and permanent residence for Vietnamese living abroad and foreign experts participating in technological and scientific activities in Vietnam.
  10. The Ministry of Labour – Invalids and Social Affairs will issue working permit in order and simplified procedures for Vietnamese living abroad and foreign experts participating in technological and scientific activities in Vietnam.
  11. BeforeNovember 20annually, the ministries, ministerial-level agencies, government-attachedagencies, provincial People’s Committee, theNational Universities will make a report ontheemployment of Vietnamese living abroad and foreign experts to be sent to the Ministryof ForeignAffairs and theMinistry of Scienceand Technology; the Ministryof ForeignAffairs will coordinatewith theMinistry of Scienceand Technology will aggregate the implementation for report tothe Prime Minister.

Chapter V

IMPLEMENTATION PROVISION

Article 15. Effect

This Decree takes effect from November 10, 2014.

Article 16. Responsibility for implementation

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairman of People’s Committees of provinces and centrally run cities and heads of agencies, organizations and individuals concerned are liable to execute this Decree. /

 

FOR THE GOVERNMENT

PRIME MINISTER

Nguyen Tan Dung

 

Circular No. 134/2014/TT – BTC promulgated by The Ministry of Finance.

Written by i-Office.com.vn. Posted in Pháp Lý, Văn Phòng Cho Thuê

THE MINISTRY OF FINANCE
——-
THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 134/2014/TT-BTC Hanoi, September 12, 2014

 

CIRCULAR

PROCEDURE FOR THE DEFERMENT OF VAT PAYMENT AND REFUND FOR IMPORTED MACHINERY AND EQUIPMENT USED AS FIXED ASSETS IN INVESTMENT PROJECTS

Pursuant to the VAT Law No. 13/2008/QH12 dated June 03, 2008 and the Law on amending several provisions of the VAT Law No. 31/2013/QH13 dated June 19, 2013;

Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006 and the Law on the amendments to the Tax Administration Law No.21/2012/QH13 dated November 20, 2012;

Pursuant to the Government’s Decree No.209/2013/ND-CP dated December 18, 2013 on providing instructions on the implementation of several provisions of the VAT Law;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on detailing the implementation of several provisions of the Law on Tax Administration and the Law on the amendments to the Law on Tax Administration;

Upon implementing the Government’s Resolution No.63/NQ-CP dated August 25, 2014 on several approaches to tax issues with the aim of settling difficulties and promoting the enterprise’s growth;

At the request of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates this Circular on the procedure for the deferment of VAT payment and refund for imported machinery and equipment used as fixed assets in investment projects.

Article 1. Governing scope

  1. Enterprises that are newly established from investment projects and have yet to be brought into operation or those that have been already brought into operation, who are taking part in investment projects (such as the installation of new production line, operational expansion, technological innovation, environmental improvement and production capacity enhancement) by means of directly importing or giving the authorization to import machinery and equipment used as fixed assets in such investment projects but are also faced with financial difficulties such as failure to distribute a sufficient amount of money for the VAT payment at the importation stage; reliance on loans from commercial banks on the importation of machinery and equipment for production and trading purposes; in case of great losses incurred by the delayed customs clearance of commodities leading to the suspended and extended investment, they are entitled to choose between VAT payment deferment at the importation stage and VAT refund according to instructions enshrined on conditions that the following requirements must be entirely fulfilled:
  2. a) Enterprises, who apply for their VAT payment registration under the credit-invoice method, has been already granted the certificate of business registration or investment certificate, investment license (or the practicing certificate); hold legitimate stamps, maintain bookkeeping and accounting systems in compliance with the accounting law; open deposit accounts at banks classified by their tax identifications;
  3. b) Total value of imported machinery and equipment used as fixed assets is worth equal to or greater than VND 100 billion;
  4. c) Any investment project is developed to produce, trade or supply taxable commodities and services.
  5. Imported machinery and equipment used as fixed assets in investment projects are not governed by this Circular, including those used as fixed assets intended for the production of weapons and military equipment to serve the purpose of national defence and security; fixed assets, machinery and equipment owned by credit institutions, reinsurance enterprises, life insurance companies, securities corporations, health facilities and training institutions; civil aircrafts and yachts that do not serve the purpose of cargo and passenger transportation, and hospitality and tourism.

Article 2. VAT payment deferment at the importation stage

  1. Enterprises stipulated in Article 1 of this Circular are eligible for the deferment of VAT payment at the importation stage, which is applied to machinery and equipment that need to be imported to create fixed assets for investment projects within a period of 60 days from the expiration date of VAT payment as prescribed by laws. The tax payment deferment shall take effect from the first shipment of freight which is worth less than VND 100 billion. The freight shall be granted customs clearance right after the customs authority completes their physical inspection.
  2. Application for the tax payment deferment:
  3. a) A written request for the deferment of VAT payment (01 original) in which the followings must be clearly stated such as (1) reasons for the deferment of VAT payment for machinery and equipment imported to be used as fixed assets; (2) commitment to ensuring the truth and accuracy of information in the tax declaration; (3) pledge and plan to make payment for deferred tax amount.

In case goods are imported in split consignments, the first consignment must be enclosed with the list of imported goods that require the tax deferment according to the form 07 Annex II promulgated together with the Circular No. 128/2013/TT-BTC dated September 10, 2013 by the Ministry of Finance on providing instructions on customs procedures; customs supervision and inspection; import and export duties, and the administration of tax levied on imports and exports in which the title “List of goods exempt from import duties” shall be replaced with “List of goods eligible for the VAT deferment at the importation stage”, the line “7. Proposed schedule of completion of the importation of tax-exempt goods” replaced with “7. Proposed schedule of completion of the importation of goods eligible for the VAT deferment” (02 originals of the aforementioned lists must be submitted) attached along with 02 records on tracking and differential according to the form 10 Annex II of the Circular No.128/2013/TT-BTC.

In case the deferred tax amount is listed in different customs declarations of imported goods, the request for tax deferment must list out these declarations.

  1. b) A tax declaration dossier of the VAT amount that requires the deferment (01 copy);
  2. c) A binding contract to purchase imported goods that require the VAT deferment. In case of many contracts, all of them must be submitted (01 copy);
  3. d) A written approval for the project or investment plan may be the investment certificate issued by competent authorities or the written consent from the Board of Directors or Shareholders’ Meeting or the Director within his/her area of competence specified in the corporate rules enclosed with the application for the investment registration and the receipt of the application for the registration of investment project (01 copy);

If machinery and equipment need to be imported to serve as fixed assets, which are eligible for both import duty deferment and exemption as prescribed in the law on investment and import duty, the application and procedure for requesting the VAT deferment shall be same as the application and procedure for import duty exemption as stipulated in Article 102 of the Circular No.128/2013/TT-BTC.  Required application documents for both the tax deferment and exemption must have the same required amount of documents as those for tax exemption.

  1. Processes of the deferment of tax payment:
  2. a) Document receipt:

a.1) If the application documents are submitted directly at the customs authority, customs officers must receive and put their stamp on these documents, clarify when it is received and what documents are included in the application dossier.

a.2) If the application for tax deferment is sent by post, customs officers must stamp the receipt date and record it into the register kept by the customs authority.

a.3) If the application is sent via electronic transactions, the receipt, inspection and acceptance of the application for tax deferment shall be carried out via the electronic data processing system.

  1. b) Document processing:

If the taxpayer has sent their application for tax deferment that is incomplete as regulated by laws, within 01 (one) working day from the receipt, the customs authority must notify the taxpayer in written to make it complete for later submission.

The taxpayer must complete their application documents within a period of 03 (three) working days from the receipt of the above notification.

If it is certified that application documents are full, accurate and validated according to legal regulations, the customs authority must notify the taxpayer in written of the consent to the deferment of tax payment within a period of 03 (three) working days from the full receipt of such documents.

  1. c) Responsibility for the tax deferment:

c.1) The Head of Customs Sub-department shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount only recorded at one Customs Sub-department.

c.2) The Head of Customs Sub-department shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount recorded at different Customs Sub-departments affiliated to one Customs Department.

c.3) The Director of the General Department of Customs shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount recorded at different Customs Departments.

Article 3. Application and procedure for the VAT refund

  1. Application documents for tax refund:
  2. a) A written request for the tax refund according to the form No.01/DNHT issued together with the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance on providing guidance for the implementation of several provisions of the Law on Tax Administration; the Law on the amendments to the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 which clearly state that the reason for requesting the tax refund is to conform to the instructions given in this Circular (clearly write the Circular’s number) and records on the VAT payment have not been included in at the importation stage yet.
  3. b) A statement on customs declarations of imported goods that has been stamped by the customs authority according to the form 01-1/DNHT issued together with the Circular No.156/2013/TT-BTC which clearly states that a written request for the tax refund is made according to the form No.01/DNHT and the column of notes clearly writes “remain liability for records on the VAT payment at the importation stage”.

The enterprise shall take legal responsibility for the validity, legitimacy and accuracy of application documents, records, invoices and other relevant documents relating to the request for tax refund that has been sent to the taxation authority.

  1. Procedures for tax refund:
  2. a) Submission and receipt of application documents for tax refund:

The enterprise must prepare and submit application documents for tax refund to the taxation authority in which records on the VAT payment at the importation stage have not been included in application documents yet.

If the application documents are submitted directly at the taxation authority, taxation officers must receive and put their stamp on these documents, clarify when it is received and what documents are included in the application dossier.

If the application for tax refund is sent by post, taxation officers must stamp the receipt date and record it into the register kept by the taxation authority.

If the application is sent via electronic transactions, the receipt, inspection and acceptance of the application for tax refund shall be carried out via the electronic data processing system.

  1. b) Tax refund processing:

b.1) If the taxpayer has sent their application for tax refund that is incomplete as regulated by laws, within 02 (two) working days from the receipt, the taxation authority must notify the taxpayer in written to make it complete for later submission.

b.2) If the application documents for tax refund are full, accurate and validated as stipulated by laws, the taxation authority is responsible to consider and examine these in accordance with the process of VAT refund.

b.3) Within a maximum period of 05 (five) working days from the full receipt of application documents, the taxation authority must notify the taxpayer of the result of confirming that the application for tax refund is acceptable as well as must request the taxpayer to submit their records on the VAT payment at the importation stage, based on which the taxation authority can decide whether the inspection should be performed after tax refund.

b.4) Within a period of 03 (three) working days from the receipt of records on the VAT payment for imports, the taxation authority is responsible to double-check records on tax payment with the figures present in the enterprise’s application documents for tax refund and make a decision on tax refund.  If the paid tax amount recorded in records on tax payment is less than the amount of VAT refunded upon the initial request, the refunded tax amount is considered the paid amount recorded in records on tax payment; If the paid tax amount recorded in records on tax payment is greater than the amount of VAT refunded upon the initial request, the refunded tax amount is considered the amount of tax refunded upon the initial request.

Article 4. Effect

  1. This Circular takes effect from October 27, 2014.

If enterprises governed by the regulations set out in Article 1 of this Circular have made the customs declaration for imported goods registered before the effective date of this Circular and prior to the expiration date of the tax payment as prescribed in regulations set out in Clause 11 Article 1 of the Law on the amendments to the Law on Tax Administration but have not paid their tax yet, they are eligible for tax payment deferment and tax refund under the instructions set out in this Circular.

  1. Other cases of VAT refunds that are not governed by the regulations enshrined in this Circular shall adhere to current laws.

For the furtherance of this Circular, in case of any difficulty that arises, enterprises are advised to send their feedbacks to the Ministry of Finance for their study and solution./.

 

 

MINISTER
DEPUTY MINISTER

Do Hoang Anh Tuan

 

Hướng dẫn khai hải quan thép bị áp thuế chống bán phá giá

Written by i-Office.com.vn. Posted in Pháp Lý

Liên quan đến việc khai hải quan các mặt hàng thép không gỉ bị áp thuế chống bán phá giá (CBPG) theo Quyết định 7896/QĐ-BCT, Bộ Tài chính đã có hướng dẫn tại Công văn 14087/BTC-TCHQ như sau:

Khi khai báo trên tờ khai hải quan các doanh nghiệp nhập khẩu cần lưu ý:

– Với thủ tục khai hải quan điện tử: doanh nghiệp ghi mã áp dụng mức thuế CBPG theo bảng mã tại Công văn này vào ô đầu tiên trong chỉ tiêu “mã áp dụng thuế suất/mức thuế”

– Với thủ tục khai hải quan thủ công: sử dụng Tờ khai HQ/2012-NK của Thông tư 15/2012/TT-BTC, khai thuế CBPG vào tiêu chí 27 trên tờ khai và đổi tên tiêu chí này thành “Thuế TTĐB/Thuế tự vệ/Thuế chống bán phá giá”.

Công văn được áp dụng từ ngày 6/10/2014.

4 LỜI KHUYÊN KHỞI NGHIỆP TỪ DOANH NHÂN THÀNH ĐẠT

Written by i-Office.com.vn. Posted in Chìa Khóa Thành Công, Chiến Lược

Việc khởi nghiệp sẽ rất vất vả, nhưng đồng thời cũng rất phấn khởi và hồ hởi. Vì vậy, bạn sẽ cảm thấy rất thích thú khi được nghe lời động viên từ những người đã từng khởi nghiệp và thành công.

Sau đây là lời khuyên từ các doanh nhân được chắt lọc và tổng hợp lại, đồng thời cũng là kinh nghiệm của chính họ lúc khởi nghiệp. Đó là những phương châm đơn giản, nhưng chắc chắn đem lại hiệu quả to lớn.

  1. “ĐỪNG NGHĨ, HÃY LÀM”

Đó là điều mà một người lạ mặt nói với Jeff Curran, người thành lập và là CEO của Curran Catalog, một công ty nội thất gỗ tại Seattle. Lúc đó, Jeff chỉ mới hơn 20 tuổi.

1

Chỉ với một câu ngắn gọn “Đừng nghĩ, hãy làm”, Curran đã đầu tư toàn bộ 15.000 USD để thành lập công ty của riêng mình, và hiện tại công ty này đã trở thành một thương hiệu B2B và B2C rất có lời.

Curran vẫn thực hành lời khuyên đó. Sau khi nghiên cứu về biên lợi nhuận trong ngành phụ tùng xe hạng sang, công ty Curran Catalog của ông đã tung ra một dòng sản phẩm mới: thiết kế sàn xe cho các nhà sưu tầm và các loại xe Châu Âu.

Ông nói: “Đôi lúc bạn suy nghĩ quá nhiều về một quyết định lớn. Hãy cứ đơn giản là thực hiện nó”.

  1. “TÌM KIẾM NHỮNG LỢI THẾ CẠNH TRANH DÙ LÀ NHỎ NHẤT”

Mike Masnick, người sáng lập và CEO của Floor 64, một công ty phân tích và tư vấn tại Sunnyvale, California, thừa nhận rằng câu nói này không phải lúc nào cũng đúng đối với một số ngành nghề. Nhưng đối với Masnick, người đã thu về hàng tá dòng doanh thu cho công ty mình, thì đó là phương châm kinh doanh.

3

Floor 64 hiện đang quản lý 2 trang web lớn, bao gồm Techdirt, và Insight Community.

Trọng tâm của lời khuyên từ Masnick là: Dù bất cứ điều gì xảy ra, hãy cứ đổi mới không ngừng. Nói tóm lại, điều này đỏi hỏi một kiến thức cơ bản lợi ích mà thị trường của bạn đang tìm kiếm và nắm lấy ưu thế về công nghệ cũng như các thay đổi trong công nghệ.

  1. “MỐI QUAN HỆ TRONG CÔNG TY CŨNG PHẢI TỐT”

Là những người sáng lập và CEO của Little Passport tại San Francisco, một công ty chuyên về giáo dục thông qua du lịch cho trẻ em, Amy Norman và Stella Ma luôn nhắc nhở chính mình phương châm này.

4

Khi bắt đầu nghỉ việc và thành lập Little Passport vào năm 2009, họ mới nhận thấy mình phải đối đầu với một thử thách mới – điều mà có thể ảnh hưởng đến tình bạn giữa cả hai: vượt qua và thành công nhờ vào cam kết phải thẳng thắn với nhau.

Ma nói: “Chúng tôi thấy việc thành thật với nhau trong giao tiếp là rất quan trọng”.

Norman tiếp lời: “Trước khi thành lập công ty này, chúng tôi đã bàn với nhau về cách giải quyết những bất đồng quan điểm. Nhờ vậy, lúc xảy ra chuyện, chúng tôi công khai quan điểm của mình, bàn về chúng và tiếp tục tiến lên”.

Tin cậy lẫn nhau cũng rất quan trọng, đó là lý do Norman và Ma chia nhau chức vụ CEO. Mỗi người có quyền tự hành xử dựa trên danh nghĩa của Little Passport

Họ cảm thấy thích thú khi có thể hoán chuyển vị trí cho nhau. Norman nói: “Nếu không có sự tin cậy, điều này không bao giờ thực hiện được”.

  1. KHÔNG CÓ LỰA CHỌN NÀO NGOÀI KIÊN TRÌ VÀ CHĂM CHỈ”

5

Đây là câu “thần chú” giúp Leo Rocco vượt qua những thời khắc khó khăn nhất trong quá trình thành lập GoPago, công ty thanh toán di động tại San Francisco vừa nhận được khoản tài trợ triệu đô từ JPMorgan Chase.

Rocco thừa nhận: “Lúc đó tôi đã rất căng thẳng. Tôi phải kiên trì và sử dụng hết tâm trí để tiếp tục những gì mình đang làm và chống lại những ý tưởng nghi ngờ đang dần xuất hiện, nhưng khi bạn thực sự tin vào doanh nghiệp mà chính mình đã tạo ra, thì không còn cách nào khác ngoài tiếp tục tiến lên”.

Rocco cũng tự hào khả năng kiên trì của mình là do thừa hưởng từ cha mẹ mình, những người Ý nhập cư vào Mỹ với hai bàn tay trắng. Tuy nhiên, họ đã xây dựng được một công ty may mặc thành công tại Buffalo, New York.

Bí kíp thành công từ ý tưởng tiếp thị đột phá

Written by i-Office.com.vn. Posted in Chiến Lược

Trong khi đa phần các nhà tiếp thị thường ném một đống tiền vô ích vào những chiến dịch tiếp thị thiếu chủ đích và nhàm chán, thì các chuyên gia đặc biệt giỏi lại hái ra tiền cho doanh nghiệp bằng việc thách thức các giới hạn.

Nhiều người tự nhận họ là các nhà tiếp thị, nhưng đáng buồn là nhiều người trong số họ chỉ xào xáo bài vở và lan truyền những nội dung vô ích và kém hiệu quả trên các phương tiện truyền thông xã hội. Họ dùng tiền của những người khác để tạo ra những tài liệu quảng cáo và những trang web vô giá trị, chẳng có tác động nào tới các mối quan hệ khách hàng và tỷ lệ hoàn vốn đầu tư (ROI). Và sau đó đến phần việc của các công ty tối đa hóa công cụ tìm kiếm. Nhiều công ty trong số này là những công ty bán hàng dối trá khi hứa hẹn sẽ đặt bạn lên vị trí hàng đầu chỉ với vài ngàn đô la mỗi tháng.

Tuy nhiên, vẫn có những chuyên gia đặc biệt giỏi luôn thách thức các giới hạn trong một nghề nghiệp đang thiếu sự đổi mới. Dưới đây là 5 yếu tố cốt lõi mà những người thực sự xứng đáng với từ “nhà tiếp thị đột phá” sở hữu:

Bi-kip-thanh-cong-tu-y-tuong-dot-pha

1. Chú trọng nội dung

Ý tưởng tiếp thị bắt đầu từ các khách hàng tương lai hoặc khách hàng. Một nhà tiếp thị giỏi quyết định những việc họ muốn hoàn thành với mục tiêu và tạo ra một chiến dịch trong đó mọi chi tiết đều có mục đích chinh phục mục tiêu với hành động cụ thể. Mọi thứ khác đều vô nghĩa và gây lãng phí nguồn lực. Từ giờ trở đi, mỗi lúc bạn đưa ra quyết định tiếp thị để hành động, hãy hỏi bản thân lý do tại sao bạn làm vậy. Nếu bạn không có một câu trả lời tốt, thì đừng thực hiện.

2. Gọt giũa thông điệp

Liệu câu khẩu hiệu hay blog của bạn có nhàm chán và rườm rà so với những điều mà những người khác trong ngành đang nói không? Tiếp thị không phải là đặt các câu chữ lại với nhau để lấp đầy khoảng trống cần thiết và có những từ khóa thu hút. Các nhà tiếp thị giỏi tạo đột phá bằng cách gọt giũa những lời đề xuất có giá trị đầy sức hấp dẫn cộng hưởng với nhu cầu của các khách hàng tiềm năng. Xác định những khó khăn bạn có thể giải quyết cho khách hàng và hãy để họ biết rằng bạn ở đây là để giải quyết các vấn đề đó bằng các sản phẩm hoặc dịch vụ của bạn. Họ sẽ chẳng quan tâm tới bạn nếu bạn không thể hiện rằng bạn quan tâm đến họ.

3. Phối hợp các hành động

Nhiều người làm việc trong lĩnh vực tiếp thị nghĩ rằng mỗi công cụ tiếp thị đều đem lại  lợi ích riêng. Suy nghĩ đó dẫn đến tình trạng rời rạc: trang web không liên quan đến bài quảng cáo (hoặc tệ hơn là) đến những gì đội bán hàng đang nói. Việc tiếp thị thành công là một chuỗi gắn kết các sự kiện được tạo dựng dựa trên nhau để dẫn khách hàng tiềm năng tới hành động. Hãy đảm bảo thông điệp của bạn thống nhất với giá trị mà bạn nêu ra trước đó. Mọi chiến dịch tiếp thị cần khiến người khác cảm thấy sự liên quan rõ ràng với mọi thứ khác mà bạn đang làm. Hãy vạch ra con đường của khách hàng và sử dụng mỗi công cụ để nâng cao trải nghiệm của họ trong suốt quá trình. Hãy đảm bảo rằng đội bán hàng của bạn có sử dụng các công cụ và ngôn ngữ đó nếu không họ sẽ trật khỏi toàn bộ quá trình.

4. Có sự sáng tạo

Các nhà tiếp thị hiện nay đã bỏ phí các công cụ đầy tính sáng tạo và tuyệt vời, thay vào đó họ lại sử dụng các nguồn sẵn có. Hầu hết các đoạn video về doanh nghiệp sẽ khiến bạn ngủ say sau 20 giây. Các nhà tiếp thị có tính đột phá hiểu rằng trước tiên họ phải là những người làm trò mua vui. Họ dùng những pano đầy màu sắc để tạo sự thích thú cho khách hàng tiềm năng. Hầu hết mọi người đều muốn vui vẻ bất cứ khi nào có thể, vì vậy hãy cho họ cơ hội và họ sẽ trở lại với bạn thường xuyên hơn.

5. Thực hành đánh giá

Nhiều người trong nghề tiếp thị nghĩ rằng xong phần sáng tạo và phân phối là xong chiến dịch tiếp thị. Họ tự hào về trang web mà họ xây dựng, hoặc tài liệu quảng cáo mà họ tạo ra và phân phối cho đại chúng. Các nhà tiếp thị đột phá hiểu rằng chiến dịch chỉ kết thúc khi đã thu về được lợi nhuận đầu tư. Những người nghiêm túc trong việc tiếp thị là những người luôn đói số liệu, họ theo dõi các ý kiến phản hồi ở mọi cấp độ để có thể tinh chỉnh và điều chỉnh sao cho đạt được lợi nhuận tối đa.

Hãy tìm cách đánh giá lợi nhuận thu về trên mỗi đồng đô la dành cho việc tiếp thị mà bạn đã sử dụng. Nếu bạn không thể tính toán được, hãy phân bổ lại nguồn lực dành cho chiến dịch để có thể xác định được số lượng. Sau cùng thì, mọi công ty đều tuyển một chuyên gia tiếp thị vì một mục đích duy nhất – đó là kiếm ra tiền.

Tham khảo thêm bài viết liên quan tại đây

Nguồn từ Inc

11515/TCHQ-TXNK: VAT on raw materials imported for manufacturing exports

Written by i-Office.com.vn. Posted in Pháp Lý

 

MINISTRY OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
——-
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 11515/TCHQ-TXNK
RE: VAT on raw materials imported for manufacturing exports
Hanoi, September 22, 2014

 

To: Customs Department of Long An province

The General Department of Customs received the Dispatch No. 1949/HQLA-NV of Customs Department of Long An province regarding deadline for VAT payment. The General Department of Customs hereby responds as follows:

1) With regard to VAT on raw materials and supplies imported for manufacturing exports.

– Clause 20 Article 5 of the Law on Value-added tax prescribes: “… raw materials and supplies imported for manufacturing or processing exports under a manufacturing or processing contract with a foreign party” are not subject to VAT.

– Pursuant to Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on deadline for paying tax:

“1. With regard to raw materials and supplies imported for manufacturing export:

  1. a) In order to be permitted to apply the 275-day time limit from the registration date of the customs declaration, the taxpayer must satisfy the requirements below:

a.1) The taxpayer owns, not rents, a manufacturing plant in Vietnam’s territory that are suitable for the raw materials and supplies imported for manufacturing exports…

c.4) If any of the requirements set down in Point a of this Clause is not complied with: the taxpayer shall pay all the taxes and late payment interest for the period from the registration date of the customs declaration to the day on which taxes are paid, and also incur penalties as prescribed.”

Pursuant to the aforesaid regulations:

– Imported goods being raw materials and supplies of manufacturing exports must satisfy the requirements in Point a Clause 1 Article 20 of Circular No. 128/2013/TT-BTC to apply the 275-day time limit for paying tax. If the taxpayer fails to satisfy any of such requirements and is not guaranteed by a credit institution, tax must be paid before customs clearance is granted.

– With regard to VAT on raw materials and supplies imported for manufacturing exports, Customs Department of Long An province shall comply with the Law on Value-added tax.

2) With regard to customs procedures applied to raw materials and supplies imported for manufacturing exports.

Clause 20 Article 5 of Circular No. 219/2013/TT-BTC prescribes: “Procedures for determining the cases in which VAT is not collected shall comply with instructions of the Ministry of Finance on customs procedure, customs supervision and inspection, export tax, import tax, and administration of taxes on exported and imported goods”.

Customs Department of Long An province must adhere to regulations on customs procedures applied to raw materials and supplies imported for manufacturing of exports in Circular No. 128/2013/TT-BTC.

Customs Department of Long An province is responsible for the implementation of this Dispatch./.

 

PP THE DIRECTOR
DEPUTY DIRECTOR




Nguyen Duong Thai
——————————————————————————————————

This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

 

Bí quyết lấy lại năng lượng để thành công trong kinh doanh

Written by i-Office.com.vn. Posted in Chìa Khóa Thành Công

Bạn là một doanh nhân đầy hoài bão khát khao nhưng đôi khi lại cảm thấy mệt mỏi để bước những bước tiếp theo? Đó là khi bạn cần được nghỉ ngơi thư giãn. Sau đây là bí quyết giúp bạn lấy lại năng lượng để sẵn sàng đón những thử thách phía trước.Công ty TNHH Giải Pháp Thông Minh xin giới thiệu bí quyết của Matthew Swyer, một doanh nhân thành đạt.

bi-quyet-lay-lai-nang-luong-trong-kinh-doanh

Các doanh nhân thành công đều biết rằng để tiến những bước tiếp theo phía trước, khi nào họ cần nghỉ ngơi.

Hầu hết các doanh nhân thành công thực thụ đều tin tưởng rằng thành công chẳng bao giờ là đủ. Tuy nhiên, với động lực mạnh mẽ vươn tới những điều tốt nhất, các doanh nhân thành công biết rằng họ rất cần phải nghỉ ngơi và lấy lại năng lượng để tiếp tục phát triển công việc kinh doanh của họ.

Rất nhiều các nghiên cứu cho thấy rằng con người làm việc năng suất hơn khi họ không ăn uống ngay tại bàn làm việc mà nghỉ ngơi ăn uống rồi quay trở lại với tinh thần thoải mái cho giờ làm việc buổi chiều. Logic đó có thể được áp dụng rộng hơn với thời gian làm việc ở văn phòng. Ngay cả khi chúng ta muốn tiến xa nhất, chúng ta cũng cần nghỉ ngơi. Khi quay trở lại công việc, chúng ta có sự tập trung hơn và sẵn sàng bắt tay với công việc.

Hơn nữa, một số trong chúng ta thường có ý tưởng mới đối với công việc ở những thời điểm chúng ta nghỉ ngơi thư giãn. Với riêng tôi, điều đó thật đúng vào chuyến đi tới khu nghĩ dưỡng Atlantis Resort vào năm 2009, khi tôi đang thư giãn cạnh cạnh bể bơi và đọc một cuốn sách kinh doanh tuy đơn giản chính cuốn sách đó đã thay đổi cách tôi điều hành kinh doanh và thúc đẩy tôi phải tìm hiểu thật nhiều kiến thức về xây dựng một công ty lớn và dài lâu.

Vậy bạn nghỉ ngơi và lấy lại năng lượng như thế nào? Sau đây là một số bước thực hiện:

1.     Không có một biện pháp đúng cho mọi trường hợp

Một số người sẽ nói rằng bạn phải cắt đứt mọi liên lạc với chốn công sở khi đang đi nghỉ dưỡng. Tôi phản đối. Đối với cá nhân một số người, trong đó có cả tôi, áp lực từ việc tách biệt hoàn toàn với công  việc sẽ làm giảm mọi lợi ích từ việc đi nghỉ dưỡng. Vì vậy, khả năng giữ liên lạc với nơi làm việc, có thể rất có lợi với đặc điểm của một số người.

2.     Thực hiện

Bước thứ hai là bước khó nhất: bạn phải thực hiện việc nghỉ ngơi thư giãn. Hãy ngồi xuống, lên kế hoạch thời gian nghỉ ngơi và du lịch. Những lựa chọn mà tôi cảm thấy tốt nhất là đặt chỗ một nơi mà bạn phải mua vé máy bay, tàu hỏa hay các phương tiện vận chuyển khác mà cần phải thực hiện đúng theo lịch trình trên vé.

3.     Lên kế hoạch thực hiện lại

Tôi là một nhà hoạch định. Tôi thích mọi thứ được lên kế hoạch để tôi có thể được hình dung trước mọi thứ mình sẽ làm. Vì thế, khi bạn đang nghỉ ngơi ở kỳ nghỉ của mình để lấy lại năng lượng, cũng không có gì sai để nghĩ về kỳ nghỉ tiếp theo. Ví dụ, trong chuyến đi gần đây nhất của tôi tới vùng biển Caribbe, tôi dành một vài giờ để lên kế hoạch cho một chuyến đi tiếp theo vào cùng thời điểm đó năm sau. Giờ đây, mặc dù tôi đã quay trở lại công việc và làm việc hết sức chăm chỉ, tôi biết rằng mình đã có một kỳ nghỉ tiếp theo được lên kế hoạch sẵn nên tôi thấy đã có điều gì đó để trông đợi. Đó lại là thời gian để tôi nghỉ ngơi lấy lại sức lực của mình để và có thể sẵn sàng tiếp tục với công việc với tràn đầy năng lượng

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