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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
83/2012/TT-BTC
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Hanoi,
May 23, 2012
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CIRCULAR
ON GUIDING EXEMPTION, REDUCTION AND PROLONGATION OF TIME
LIMIT FOR A NUMBER OF STATE BUDGET REVENUES ACCORDING TO THE GOVERNMENT’S
RESOLUTION NO. 13/NQ-CP , OF MAY 10, 2012, ON A NUMBER OF SOLUTIONS TO REMOVE
DIFFICULTIES IN PRODUCTION, BUSINESS AND MARKET SUPPORT.
Pursuant to the Law on
Value-added tax No.13/2008/QH12 of June 03, 2008;
Pursuant to the Law on
Enterprise income tax No.14/2008/QH12 of June 03, 2008;
Pursuant to the Law on Tax
administration No. 78/2006/QH11 of November 29, 2006;
Pursuant to the Law on State
budget No. 01/2002/QH11 of December 16, 2002;
Pursuant to the Government's
Decree No. 118/2008/ND-CP on defining the functions, tasks, powers and
organizational structure of the Ministry of Finance,
The Ministry of Finance
guides the implementation of the Government’s resolution no.13/NQ-CP of May 10,
2012 on a number of solutions to remove difficulties for production, business
and market support as follows:
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1. Prolonging the deadlines of
the value-added tax (VAT) payment of April, May and June of 2012 for 06 months
(excluding VAT of the importation stage) regarding enterprises paying VAT under
the deduction method being the following subjects:
a) The small- and medium-sized
enterprises including cooperatives (hereinafter referred to as small- and
medium-sized enterprises), excluding small- and medium-sized enterprises that
business in fields of: lottery, securities, finance, banking, insurance, or
producing excise tax-liable goods, services and first-class, special-class
enterprises belonging to Corporations or General companies.
b) Enterprises producing,
processing agricultural-forestry-fishery products, textile and garment, leather
and footwear, electronic components, building socio-economic infrastructure
that use plenty of workers (hereinafter referred to as labor-intensive
enterprises)
2. Small- and medium-sized
enterprises prescribed in point a Clause 1 this Article are enterprises that
satisfy the criteria of capital or labour prescribed in Clause 1 Article 3 of
the Government's Decree No. 56/2009/ND-CP of June 30, 2009 on supporting the
development of small- and medium-sized enterprises.
a) The capital being the basis
for categorizing as small- and medium-sized enterprises is the total capital
identified in the accounting balance sheet made on December 31, 2011 of the
enterprises. For small- and medium-sized enterprises established from January
01, 2012, the capital being the basis for categorizing as small- and
medium-sized enterprises is the charter capital written in the First Business
registration certificate or the investment certificate.
b) The annual average number of
laborers being the basis for categorizing as small- and medium-sized
enterprises (including laborers of branches and affiliated units) is the number
of laborers used regularly by enterprise in 2011, excluding laborers under
contracts of short-term of less than 3 months.
The annual average number of
laborers used regularly is determined as guides in the Circular No.
40/2009/TT-BLDTBXH of December 03, 2009 of the Ministry of Labour, War Invalids
and Social Affairs on guiding the calculation of number of laborers used
regularly under the Government's Decree No. 108/2006/ND-CP of September 22,
2006 on detailing and guiding the implementation of a number of articles of the
Law on Investment.
For enterprises established from
January 01, 2012, the total of laborers, excluding laborers under contracts of
short-term of less than 3 months, is calculated from the date of establishment
until April 30, 2012 (if established before May 2012), or till May 31, 2012 (if
established before June 2012), or till June 30, 2012 (if established before
July 2012).
c) For enterprises operating
various business lines, the categorization of small- and medium-sized
enterprises to determine the criterion of capital or labour as prescribed in
the Decree No. 56/2009/ND-CP shall be based on the primary business line
written in their Business registration certificate. If the primary business
line is not able to be identified, one of the following criterions shall be
used to identify the primary business line of the enterprise:
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- The highest turnover from each
business line of the enterprise in 2011.
In case using the above
criterions but the primary business line being the basis for categorizing as
small- and medium-sized enterprises is still unable to be identified, it is
required to base on the criterion of smallest capital or number of laborers of
the business line among the business lines operated by the enterprise in 2011
as prescribed in Clause 1 Article 3 of the Decree No. 56/2009/ND-CP .
d) The 06-month prolongation of
the deadline of VAT payment is not applicable to the following subjects:
d.1) Small- and medium-sized
enterprises operate business of lottery, securities, finance, banking,
insurance, or producing excise tax-liable goods, services.
In case the small- and
medium-sized enterprise operating the business of lottery, securities, finance,
banking, insurance, or producing excise tax-liable goods, services operates
business or production subject to VAT of which the payment is prolonged apart
from the business of lottery, securities, finance, banking, insurance, or
producing excise tax-liable goods, services, the VAT amount payable of the
other business or production shall be prolonged and calculated as follows:
Prolonged
VAT amount in month
=
VAT
amount payable under the declaration of prolonged month
x
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Total
turnover from goods, services subject to VAT in month
d.2) First-class enterprises as
prescribed in the Joint Circular No. 23/2005/TTLT-BLDTBXH-BTC of August 31, 2005
of the Ministry of Labour, War Invalids and Social Affairs and the Ministry of
Finance on guiding the ranking and salaries of Directorate members, General
Directors, Directors, Deputy General Directors, Deputy Directors and Chief
accountants of State companies.
d.3.) Special-class enterprises
prescribed in the Prime Minister’s Decision No. 185/TTg of March 28, 1996 on
special-class State companies and the Prime Minister’s Decision No. 186/TTg of
March 28, 1996 on the list of special-class State companies.
d.4) Economic organizations
being non-business units
3. Labor-intensive enterprises
(including laborers of branches and affiliated units) operating in the business
lines which the VAT payment is prolonged prescribed in point b Clause 1 this
Article, include:
a) Enterprises employed in 2011
more than 300 regular laborers, excluding laborers under contracts of
short-term of less than 3 months regarding enterprises established before
January 01, 2012.
For enterprises established from
January 01, 2012, the total of laborers is over 300 people, excluding laborers
under contracts of short-term of less than 3 months, calculated from the date
of establishment until April 30, 2012 (if established before May 2012), or May
31, 2012 (if established before June 2012), or June 30, 2012 (if established
before July 2012).
The production and processing of
agricultural-forest-fishery products, textile and garment, leather and
footwear, electronic components prescribed in point b Clause 1 this Article is
determined basing on the provisions in the Vietnam economic sector system
promulgated together with the Prime Minister’s Decision No. 10/2007/QD-TTg of
January 23, 2007.
Activities of construction of
socio-economic infrastructure prescribed in point b Clause 1 this Article
include construction and installation of water plants, power plants,
electricity transmission and distribution works, water supply and drainage
systems; roads, railroads; airports, seaports, river ports; air terminal, train
stations, bus stations; schools, hospitals, cultural houses, cinemas, art
performance centers, sport training and competition facilities; wastewater and
solid waste treatment system; information and communication works, irrigation
works serving agriculture, forestry and aquiculture.
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Prolonged VAT amount in month
=
VAT amount payable under the declaration
of prolonged month
x
Turnover subject to VAT of
prolonged business sector in month
Total turnover of goods,
services subject to VAT in month
4. Branches, affiliated units of
small- and medium-sized enterprises and labor-intensive enterprises which are
not in the same province of the head office (excluding units having activities
of construction, installation, sale as extra-provincial business declare VAT
for temporary calculation under rates 1%, 2%) separately making VAT declaration
with the tax agencies directly managing the branches and affiliated units are
also subjects of prolongation of VAT payment.
The branches and affiliated
units not having activities of production and business in sectors which the tax
payment is prolonged are not subjects of prolongation of VAT payment.
Enterprises shall make lists of
branches and affiliated units (specifying the name, address, tax code, number
of laborers and business line of each branch) and inform the list to the tax
agencies directly managing such branches and affiliated units. Enterprises are
responsible before law for the accuracy of the List of branches and affiliated
units being sent to tax agencies.
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- The time limit to pay VAT of
April 2012 is November 20, 2012 at the latest.
- The time limit to pay VAT of
May 2012 is December 20, 2012 at the latest.
- The time limit to pay VAT of
June 2012 is January 21, 2013 at the latest.
6. Enterprises must identify by
themselves whether they being the subjects of prolongation of VAT payment, the prolonged
VAT amount and make declaration in Annex 1 (promulgated together with this
Circular) and send it with the VAT declaration of the prolonged month.
Enterprises having submitted the
VAT declaration of April 2012 but having not made Annex 1 stated above must
make and sent in addition to tax agencies. Within the term prolonged of tax
payment, units shall not be fined because of delaying the tax payment.
Article 2.
Reducing land rent
1. Reducing 50% of the land rent
payable in 2012 regarding economic organizations, enterprises operating in
commerce and service business renting land from the State paying annual land
rent under land rent rates prescribed in the Government's Decree No.
121/2010/ND-CP of December 03, 2010. The reduction is implemented as prescribed
in the Prime Minister’s Decision No. 2093/QD-TTg of November 23, 2011.
2. The conditions, order,
procedures and authority to reduce land rent are implemented as prescribed in
the Official Dispatch No. 17969/BTC-QLCS of December 30, 2011 of the Ministry
of Finance and the Ministry of Finance’s documents on guiding the Prime
Minister’s Decision No. 2093/QD-TTg of November 23, 2011.
Article 3.
Prolongation of enterprise income tax payment
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a) Small- and medium-sized
enterprises (including cooperatives), excluding small- and medium-sized
enterprises that operate the business of lottery, securities, finance, banking,
insurance, or producing excise tax-liable goods, services and first-class,
special-class enterprises belonging to Corporations or General companies.
b) Enterprises producing,
processing agricultural-forestry-fishery products, textile and garment, leather
and footwear, electronic components, building socio-economic infrastructure
that are labor-intensive enterprises
c) Enterprises producing
mechanical products being means of production, means of waterway
transportation, (including inland waterway and sea transportation), steel,
cement; small- and medium-sized enterprises operating real estate business.
Payment delaying shall not be
fined within the period from January 01, 2012 until the end of September 30,
2012 regarding the enterprise income tax amounts having not been paid of
enterprises prescribed in this Clause. If the tax agency has notified the fine
for payment delaying, the tax agency shall notify again the fine for payment
delaying.
On October 01, 2012, enterprises
must pay the enterprise income tax amount that has been prolonged prescribed in
this Clause.
Before October 01, 2012, if
competent agencies check, inspect and detect that the enterprise income tax amount
of the prolonged term prescribed in this Clause is more than the declared
amount, or that amount is not declared, enterprise shall be prolonged for the
detected additional enterprise income tax amount until the end of September 30,
2012, and the payment delaying shall not be fined within the period from
January 01, 2012 until the end of September 30, 2012.
From October 01, 2012, if
competent agencies check, inspect and detect that the enterprise income tax
amount of the deferment term prescribed in this Clause is more than the
declared amount, or that amount is not declared, the payment delaying of the
detected additional enterprise income tax amount shall not be fined within the
period from January 01, 2012 until the end of September 30, 2012.
2. Prolonging the enterprise
income tax payment terms for 09 months regarding the enterprise income tax
amount payable in 2011 that has not been remitted to the State budget of
enterprises producing mechanical products being means of production, means of
waterway transportation, (including inland waterway and sea transportation),
steel, cement (except for small- and medium-sized enterprises operating in this
business sector); small- and medium-sized enterprises operating real estate
business
Payment delaying is not fined
within the period from April 01, 2012 until the end of December 31, 2012
regarding the enterprise income tax amount not being remitted to the State
budget of the enterprises prescribed in this Clause. If the tax agency has
notified the fine for payment delaying, the tax agency shall notify again the
fine for payment delaying.
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Before January 01, 2013, if
competent agencies check, inspect and detect that the enterprise income tax
amount of the prolonged term prescribed in this Clause is more than the
declared amount, or that amount is not declared, the detected additional
enterprise income tax amount shall be prolonged until the end of December 31,
2012, and the payment delaying shall not be fined within the period from April
01, 2012 until December 31, 2012.
From January 01, 2013, if
competent agencies check, inspect and detect that the enterprise income tax
amount of the deferment term prescribed in this Clause is more than the
declared amount, or that amount is not declared, the payment delaying of the
detected additional enterprise income tax amount shall not be fined within the
period from April 01, 2012 until December 31, 2012.
3. The enterprise income tax
amount payable in 2011 of small- and medium-sized enterprises (except for
small- and medium-sized enterprises operating real estate business);
enterprises producing, processing agricultural-forestry-fishery products,
textile and garment, leather and footwear, electronic components, building
socio-economic infrastructure that being labor-intensive shall be prolonged
under the Prime Minister’s Decision No. 21/2011/QD-TTg , Decision No.
54/2011/QD-TTg , Decision No. 04/2012/QD-TTg.
4. If Enterprises being enjoyed
enterprise income tax payment prolongation prescribed in Clause 1, Clause 2
above are being enforced to implement administrative decisions due to
enterprise income tax debt, they are not subject to coercive tax payment within
prolonged term of the enterprise income tax payment.
5. Small- and medium-sized
enterprises operating the business of lottery, securities, finance, banking,
insurance, or producing excise tax-liable goods, services (including other
kinds of business); first-class, special-class enterprises belonging to
Corporations or General companies, economic organizations being non-business
units are not subjects of enterprise income tax payment prolongation.
Enterprises producing,
processing agricultural-forestry-fishery products, textile and garment, leather
and footwear, electronic components, building socio-economic infrastructure
that demand labor-intensive ; enterprises producing mechanical products being
means of production, means of waterway transportation, (including inland
waterway and sea transportation), producing steel, cement that have other
business activities (apart from business of lottery, securities, finance,
banking, insurance, or producing excise tax-liable goods, services) are still
entitled for enterprise income tax payment prolongation regarding the
enterprise income tax amount not being remitted to the State budget as
prescribed in this Article.
6. Enterprises are entitled for
enterprise income tax payment prolongation prescribed in this Article are
enterprises being established and operate under the Vietnam’s law, implementing
the regime of accounting, invoices and documents under the law provisions, and
paying tax under declarations.
7. Enterprises being subjects of
prolongation prescribed in this Article must make Annex 2 (promulgated together
with this Circular) and send to the direct management tax agencies specifying:
the case which enterprise are subject of the enterprise income tax payment
prolongation and the enterprise income tax amount being prolonged.
Article 4.
Exempting license tax for fishing households and salt-producing households
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Salt-producing households are
exempted from license tax as prescribed in point 3 of the Circular No.
42/2003/TT-BTC on guiding the amendment and supplement of the Circular No.
96/2002/TT-BTC of December 24, 2002 of the Ministry of Finance.
Pursuant to the approved
register of license tax, before June 10, 2012, Sub-departments of tax shall
make the list and determine the exempted tax amount of fishing households being
subjects of license tax exemption in 2012 and being managed collection of tax
by the tax Sub-departments, report to the district-level People’s Committee;
the Director of the tax Sub-department shall issue decisions on license tax
exemption in 2012 together with the list of households eligible for license tax
exemption in 2012. The Sub-department of tax shall make the list of households
eligible for tax refund in each district, issue Decisions on tax refund and
cooperate with State Treasuries at the same level to implement the tax refund
procedures regarding the tax amount being excessively paid through
commune-level People’s Committees before June 15, 2012.
Basing on the list of license
tax exemption and refund decided by tax agencies, commune-level People’s Committees
shall notify the exempted tax amount to every tax payer and publicly post the
list at convenient places. Commune-level People’s Committees are responsible to
refund the paid license tax amount in 2012 to every household that pays tax
before July 01, 2012.
Article 5.
Prolongation of land levy payment
1. Subjects of application:
a) For economic organizations
being investors of projects liable to pay land levies under the Notification of
tax agencies or competent agencies but fail to pay or not fully pay until May
10, 2012, the longest land levy prolonged term is 12 months under the decisions
of provincial-level People’s Committees and being started from May 10, 2012.
Economic organizations must
continue paying land levies together with late payment fines after the land
levy prolonged term is expired as prescribed in this point.
b) For economic organizations
being investors of projects liable to pay land levies arising after May 10,
2012 until December 31, 2012 under the Notification of tax agencies or
competent agencies, the longest land levy prolonged term is 12 months under the
decisions of provincial-level People’s Committees.
The payment delaying is not
fined within the land levy prolonged term prescribed in this Clause.
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3. Order, procedures and
authority to prolong land levy payment:
a) Economic organizations being
the subjects prescribed in Clause 5 of the Resolution No. 13/NQ-CP must send
written requests specifying the financial difficulties to the Departments of
Finance in central-affiliated cities and provinces attaching with the following
relevant dossiers (verified photocopies):
- The Decision on land
allocation to implement the project by competent State agencies.
- The Decision on approving the
land price for land levy calculation, or the Decision on approving the land
levy payable by competent agencies.
- The notification of land levy
payment, fine for payment delaying (if any) by tax agencies or competent
agencies.
- The documents (photocopies)
and explanatory reports on the financial difficulties of the enterprise (if
any).
b) The Departments of Finance in
central-affiliated cities and provinces, within 10 days after receiving the
application for land levy payment prolongation, shall cooperate with the Tax
departments to review and make plans on proposal for particular prolonged term
and submit to provincial-level People’s Committees.
c) Provincial-level People’s
Committees shall base on the plans suggested by financial agencies and tax
agencies to consider and report to the Standing People’s Council at the same
level.
d) After obtaining opinions from
the Standing People’s Council at the same level, provincial-level People’s
Committees shall make decisions on the land levy prolongation.
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Article 6.
Effects
This Circular takes effect as
from its signing.
If the contents in previous
documents are contrary to the guidance in this Circular, the guidance in this
Circular shall apply.
For VAT in the importation stage
of machinery, equipment and specialized means of transport belonging to the
technology lines and construction materials unable to be produced at home and
needed to be imported to constitute fixed assets of the enterprises, the Circular
No. 92/2010/TT-BTC of June 17, 2010 of the Ministry of Finance shall apply.
Article 7.
Implementation responsibilities
People’s Committees of
central-affiliated cities and provinces shall direct the functional agencies to
implement in accordance with the Government’s provisions and the Ministry of
Finance’s guidance.
2. Tax agencies at all levels
are responsible to disseminate and guide organizations, individuals to
implement in accordance with this Circular.
3. Organizations and individuals
being subjects of regulation of this Circular shall implement in accordance
with the guidance in this Circular.
Organizations and individuals
are recommended to send feedbacks on the difficulties and obstructions arising
during the course of implementation to the Ministry of Finance for study and
settlement./.
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FOR
THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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