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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.:
199/2012/TT-BTC
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Hanoi,
November 15, 2012
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CIRCULAR
GUIDING IMPLEMENTATION OF THE GOVERNMENT’S
DECREE NO. 122/2011/ND-CP, OF DECEMBER 27, 2011, ON CHANGE OF THE ENTERPRISE
INCOME TAX INCENTIVES FOR ENTERPRISES BEING ENJOYED THE ENTERPRISE INCOME TAX
INCENTIVES BY MEETING THE CONDITIONS FOR INCENTIVES ON THE EXPORT RATE WHICH
ARE TERMINATED DUE TO THE IMPLEMENTATION OF WTO COMMITMENT.
Pursuant to the Law on Tax
administration No. 78/2006/QH11, of November 29, 2006 and documents guiding
implementation;
Pursuant to the Law on Enterprise
income tax No. 14/2008/QH12 of June 03, 2008;
Pursuant to the Government’s
Decree No. 122/2011/ND-CP, of December 27, 2011, amending and supplementing a
number of articles of the Government’s Decree No. 124/2008/ND-CP detailing and
guiding implementation of a number of articles of the Law on Enterprise income
tax;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP, of November 27, 2008 defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the proposal of Director
General of General Department of Taxation;
The Minister of Finance
promulgates Circular guiding on change of enterprise income tax incentives as
follows:
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This Circular
guides change of enterprise income tax incentives as prescribed in clause 2,
Article 2 of the Decree No. 122/2011/ND-CP for enterprises
being enjoyed the enterprise income tax incentives by
meeting the conditions on the export rate (except enterprises meeting
conditions on the export rate for textile and garment) which are terminated the enterprise income tax incentives by meeting the
conditions on the export rate due to the implementation of WTO commitment.
Article 2.
Principles of selection when changing the enterprise income tax incentives
1. Enterprises,
which had been granted investment licenses, certificates of Business
registration, certificates of investment before the day the Socialist Republic
of Vietnam becomes official member of the World Trade Organization (January 11,
2007) and having turnover from business activities during time being enjoyed
the enterprise income tax incentives by meeting the conditions on the export
rate as prescribed in legal documents on foreign investment in Vietnam, on
domestic investment promotions, on enterprise income tax, may continue enjoying
the enterprise income tax incentives as prescribed in these legal documents
until ending 2011.
2. Enterprises during time being
enjoyed the enterprise income tax incentives by meeting the conditions for
incentives on the export rate which are terminated the
enterprise income tax incentives by meeting the conditions on the export rate
due to the implementation of WTO commitment, as from 2012, are entitled to
select to continue enjoying the enterprise income tax incentives for the
remaining preferential duration corresponding to the actual conditions of
enterprises meeting the investment incentives (except conditions for incentives
by meeting the conditions on the export rate), specifying as follows:
- Being entitled to select to
continue enjoying enterprise income tax incentives for the remaining duration
corresponding to the actual conditions of the enterprises meeting the
investment incentives as stipulated in the legal documents on enterprise income
tax which have taken effect in the period of
between the date of the enterprises to be licensed for
establishment and before the effective date of the
Government’s Decree No.24/2007/ND-CP dated February 14, 2007 detailing the
implementation of enterprise income tax law (in according to legal documents on
enterprise income tax in time of between the tax calculation period of 2006 and
prior-2006 time when enterprises are licensed for establishment).
- Or being entitled to select to
continue enjoying enterprise income tax incentives for the remaining duration
corresponding to the actual conditions of the enterprises meeting the
investment incentives as stipulated in the legal documents on enterprise income
tax which have taken effect at time of being adjusted tax
incentives due to implementation of WTO commitment (in according to legal
documents on enterprise income tax applicable to the tax calculation period of
2012).
3. Selection of changing the
enterprise income tax incentives for the remaining duration mentioned above
must ensure the following principles:
- Till 2012, enterprises during
time being applied the preferential tax rates of enterprise income tax by
meeting the conditions for incentives on the export rate which are terminated
the enterprise income tax incentives due to the implementation of WTO
commitment, are entitled to change incentives on tax rates in accordance with
guides in this Circular. If till 2012, enterprises have no longer been applied
the preferential tax rates of enterprise income tax, they
shall be not entitled to change incentives on tax rates.
- Till 2012, enterprises during
time being exempted or reduced enterprise income tax by meeting the conditions
for incentives on the export rate which are terminated the enterprise income
tax incentives due to the implementation of WTO commitment, are entitled to
change incentives on time of tax exemption or tax reduction in accordance with
guides in this Circular. If till 2012, time being exempted or reduced the
enterprise income tax was ended, they are not entitled to change incentives on
time of tax exemption or tax reduction.
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1. Enterprises, which are still in
time to apply the preferential tax rate and in time of exemption, reduction of
the enterprise income tax, are entitled to select to continue
enjoying enterprise income tax incentives for the remaining preferential
duration corresponding to the actual conditions of the enterprises meeting the
investment incentives (except conditions for incentives by meeting conditions on export rate) as stipulated in the legal documents
on enterprise income tax in the period of between the date of the enterprises
to be licensed for establishment and before the effective date of the Government’s
Decree No.24/2007/ND-CP or in according to legal documents on enterprise income
tax at time of being adjusted tax incentives due to
implementation of WTO commitment).
In case enterprises, which are
still in time to apply the preferential tax rate and in time of exemption,
reduction of the enterprise income tax, select to change
incentives into other conditions for incentives (except conditions for
incentives by meeting conditions on export rate), when
they change incentives on tax rates and time of tax exemption, tax reduction
for the remaining time, they must comply with provisions of legal documents at
a selected time by them.
2. Enterprises, which are still in
time to apply the preferential tax rates but have ended time of tax exemption,
tax reduction, are entitled to select change to apply the
preferential tax rates for the remaining duration corresponding to the actual
conditions of the enterprises meeting the incentives (except conditions for
incentives by meeting on export rate) as stipulated in the
legal documents on enterprise income tax in the period of
between the date of the enterprises to be licensed for
establishment and before the effective date of the
Government’s Decree No.24/2007/ND-CP or in according to legal documents on
enterprise income tax at time of being adjusted tax
incentives due to implementation of WTO commitment).
3. Enterprises, which are still in
time of tax exemption, tax reduction but have ended time of application of the
preferential tax rates, are entitled to select change to apply incentives on
time of tax exemption, tax reduction for the remaining duration corresponding
to the actual conditions of the enterprises meeting the incentives (except
conditions on export rate) as stipulated in the legal documents on enterprise
income tax in the period of between the date of the
enterprises to be licensed for establishment and before
the effective date of the Government’s Decree No.24/2007/ND-CP or in according
to legal documents on enterprise income tax at time of being
adjusted tax incentives due to implementation of WTO commitment).
In case enterprises are in time of
tax exemption, tax reduction or have been ended time of tax exemption, but
still in time of tax reduction, and when changing incentives, if number of years
being exempted the enterprise income tax by meeting
conditions on export rate exceeds number of years being exempted in according
to plan on selection for change by meeting other
conditions for incentives (except conditions for incentives by meeting the export rate), each 01 year being
exempted the enterprise income tax which exceed, they shall be deducted 02
years enjoyed reduction of 50% of the enterprise income tax.
If till 2012, enterprises have not
yet been enjoyed incentives of exemption, reduction of the
enterprise income tax for export rate because they have not yet had taxable
turnover: In case enterprises have not yet had the taxable turnover for 3 first
years, from the first year they have turnover, time of tax exemption, tax
reduction shall be calculated from the fourth year getting turnover. Change of incentives for the remaining duration
shall be implemented in according to the principles mentioned above.
4. In case enterprises during time
being enjoyed the enterprise income tax incentives by investment expansion but
being terminated the enterprise income tax incentives by conditions for
incentives on export rate, they are allowed to select to continue being enjoyed
the enterprise income tax incentives for the remaining duration corresponding to
the actual conditions of the enterprises meeting the investment incentives by
expansion (except conditions for incentives by meeting the
conditions on the export rate) at time licensed for
investment expansion or at time when expansion investment project being put in
business and production operation (in cases not been licensed for expansion
investment).
5. A few of specific cases are
guided as follows:
a) For enterprises being enjoyed
incentives by conditions on export rate (not including export processing
enterprises).
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Enterprise A was established in 1988, being enterprise with 100% foreign capital,
operating production for exports, meeting conditions on investment incentives: Investment project in 5 first years complied with the Law on investment;
project of export at least 80% of products. Under the
Establishment permit, Enterprise A is enjoyed the profit tax incentives (the enterprise
income tax): The tax rate of Profit
tax is 15% during implementation of project, exempted profit tax for
2 years, reduced 50% of profit tax in 2 next years.
Enterprise began arising taxable turnover from 2001. Enterprise enjoyed tax
incentives: Exemption of the enterprise income tax for 2 year: 2001 and 2002,
reduction of 50% of the enterprise income tax for 2 next years: 2003 and 2004.
From the enterprise income tax
period of 2012, the enterprise income tax incentives by meeting conditions on
export are terminated: If enterprise A was enjoyed all time of exemption, reduction of the
enterprise income tax by meeting conditions on export
rate, and enjoyed only the enterprise income tax incentive
on tax rate of 15% by meeting conditions on
export rate, from 2012, enterprise A must terminate the enterprise income tax
incentive on tax rate of 15% by
meeting conditions on export rate. The incentives on tax rate of enterprise
income tax which enterprise may select by meeting
conditions for enterprise income tax incentives other than meeting conditions
on export rate, in order to notify with tax agencies for application since
2012:
a) At time of being licensed for
establishment – the Decree No. 139-HDBT, of September 05, 1988 of the Council
of Minister (time of grant for investment license): If cut down condition on export project with at least 80%
products for export, enterprise A will just meet 1 condition as prescribed in
clause 2 Article 37 of the Decree No. 139-HDBT (investment project in 5 first
years of implementation of the Law on investment), therefore it not subject to
be prioritized, it is common case, its tax rate of enterprise
income tax being applied will be 21% for the remaining
time of project.
b) In according to the Decree No.
28-HDBT, of December 06, 1991 of the Council of Ministers: Enterprise A just
meets 1 condition: Enterprise meets condition on investment project in 5 first years of implementation of the Law on investment, enterprise is common case,
the tax rate of enterprise income tax applied will be 21% for the remaining
time of project.
c) In according to the Decree
No.18/CP, of April 16, 1993, the Decree No. 12/CP, of February 18, 1997, the
Decree No. 24/2000/ND-CP, of July 31, 2000, the Decree No.
27/2003/ND-CP, of March 19, 2003, of the Government: Enterprise A failed to
meet conditions of investment incentives, the common tax rate of enterprise
income tax applied will be 21% for the remaining time of project.
d) In according to the Decree No.
164/2003/ND-CP, of December 22, 2003, Decree No. 152/2004/ND-CP, of August 06,
2004: Enterprise A failed to meet conditions of investment incentives, applied
the common tax rate of enterprise income tax of 28%; from 2009, applied the
common tax rate of enterprise income tax of 25% as prescribed in the
Government's Decree No. 124/2008/ND-CP, of
December 11, 2008, for the remaining time of project.
e) At time of termination of
export incentives due to acceding WTO - the Government’s Decree No.
122/2011/ND-CP, of December 27, 2011: Enterprise A failed to meet conditions of
investment incentives, the common tax rate of enterprise income tax applied
will be 25% for the remaining time of project.
Therefore enterprise A is entitled
to select under points a, b, c, d, e stated above in which the most advantage
plan is selection of time stated in point a and point b: Applied the tax rate
of enterprise income tax of 21% from 2012 for the remaining time of project, in
according to the Decree No. 139-HDBT,
of September 05, 1999 or the Decree No. 28-HDBT,
of December 06, 1991 of the Council of Ministers.
Example 2:
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From the enterprise income tax
period of 2012, the enterprise income tax incentives by meeting conditions on
export are terminated: If enterprise B was enjoyed all time of exemption, reduction of the
enterprise income tax by meeting conditions on export
rate, and enjoyed only the enterprise income tax incentive
on tax rate of 20% by meeting conditions on export rate,
from 2012, enterprise B must terminate the enterprise income tax incentive on
tax rate of 20% by meeting conditions on export rate. The
incentives on tax rate of enterprise income tax which enterprise may select by meeting conditions for enterprise income tax incentives other than
meeting conditions on export rate, in order to notify with tax agencies for
application since 2012:
a) At time of being licensed for
establishment – the Government’s Decree No. 18/CP, of April 16, 1993: If cut
down condition on export incentives, enterprise B will
just meet condition on employing 500 laborers or more:
Enterprise B will fail to meet conditions of investment
incentives, it must apply the common tax rate of enterprise income tax of 25%
for the remaining time of project.
b) In according to the Government’s
Decree No. 12/CP, of February 18, 1997: Enterprise B, by meeting
preferential conditions on employing 500 laborers or more,
is applied tax rate of the enterprise income tax of 20% during
10 years from 1993 (establishment day of enterprise), by 2012 ended
preferential time of tax rate, it must apply the common tax rate of enterprise
income tax of 25% for the remaining time of project.
c) In according to the Decree No.
24/2000/ND-CP, of July 31, 2000, the Decree No. 27/2003/ND-CP, of March 19,
2003, of the Government: Enterprise B failed to meet conditions of investment
incentives, it must apply the common tax rate of
enterprise income tax of 25% for the remaining time of project.
d) In according to the Decree No.
108/2006/ND-CP, of September 22, 2006, projects employing regularly of between
500 laborers and 5000 laborers is in the list of preferential investment
fields. In according to the Decree No. 164/2003/ND-CP, established-newly business
facilities from investment projects in preferential investment fields are
applied the tax rate of enterprise income tax of 20%
during 10 years. Enterprise B, by meeting conditions on employing 500 laborers or more, is applied tax
rate of the enterprise income tax of 20% during 10 years from 1993, by 2012 the
preferential time of tax rate is endeded, it must apply the common tax rate of enterprise income tax of 25% for
the remaining time of project.
e) At time of export incentive
termination due to acceding WTO: The Government’s Decree No.122/2011/ND-CP, of
December 27, 2011: Enterprise B failed to meet conditions of investment
incentives, it must apply the common tax rate of enterprise income tax of 25%.
Therefore enterprise B is entitled
to select under points a, b, c, d, e stated above. Under the time stated above,
Enterprise B ended time of being enjoyed the enterprise
income tax incentives; it must apply the common tax rate of enterprise income
tax of 25% from 2012 for the remaining time of project.
Example 3:
Enterprise C was established on January 01, 2003, with activities of export production,
meeting conditions for investment incentives: Investment project in industrial
zones; project of export at least 80% of products. Under the Establishment permit,
Enterprise is enjoyed the enterprise
income tax incentives: Being applied the tax rate of enterprise income tax of
10% during implementation of project, exempted enterprise income tax for 4
years, reduced 50% of enterprise income tax in 4 next years. Enterprise C began
arising taxable turnover from 2006, for ending of 2011, Enterprise C enjoyed
incentives: Exemption of enterprise income tax for 4 years, of from 2006 to the
ending of 2009, reduction of enterprise income tax of 2010, 2011; since 2012, terminated
incentives due to WTO commitment, therefore enterprise C is not entitled to
reduce 50% of the enterprise income tax for 02 remaining years and not entitled
to continue enjoying tax rate of enterprise income tax of 10%.
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a) At time of being licensed for
establishment – the Government’s Decree No. 24/2000/ND-CP, of July 31, 2000:
Enterprise, by meeting conditions being the production
project in industrial zones is enjoyed incentives: Exemption of the enterprise income tax for 1 year: 2006,
reduction of 50% of the enterprise income tax for 2 next years: 2007 and 2008;
application of tax rate of enterprise income tax of 20% for the remaining
duration of the project.
b) In according to the
Government’s Decree No. 27/2003/ND-CP, of March 19, 2003: Enterprise, by meeting conditions being the production project in industrial zones is
enjoyed incentives: Exemption of the
enterprise income tax for 2 year: 2006 and 2007, reduction of 50% of the
enterprise income tax for 3 next years: 2008, 2009 and 2010; application of tax
rate of enterprise income tax of 15% for the remaining duration of the project.
c) In according to the Decree No.
152/2004/ND-CP: Based on the condition on production in
industrial zones, enterprise is enjoyed the enterprise income tax incentives, which include exemption for 3
years, reduction of 50% of enterprise income tax for 7 next years. By 2012,
because enterprise C has been exempted
tax for 4 years: from 2006 to the ending of 2009, reduced 50% in 2010, 2011;
enterprise C has been exempted tax in
excess 1 year, 1 year exempted tax of enterprise shall be deducted by 2 years
reduced 50%. Therefore, by 2012, enterprise remains 3 years reduced 50% (7
years deducted by 2 years reduced and 1 year exempted in excess equal to 2 years
of reduction).
On tax rate of enterprise income
tax: In according to the Decree No. 152/2004/ND-CP, Enterprise, which meets conditions on production in industrial zones, is applied the tax rate of enterprise income tax of 15% during 12
years (from 2003 to 2014); from 2015, is applied the common tax rate of
enterprise income tax of 25% for the remaining time of project.
d) At time of export incentive
termination due to acceding WTO: The Government’s Decree No.122/2011/ND-CP, of
December 27, 2011: Enterprise C failed to meet conditions of investment
incentives, it must apply the common tax rate of enterprise income tax of 25%.
Therefore enterprise C is entitled
to select under points a, b, c, d, e stated above in which the advantage plan
is selection of time stated in point b or point c for application since 2012:
+ Incentives in according to the
Government’s Decree No. 27/2003/ND-CP: Termination of incentives for tax
exemption, tax reduction from 2012; application of tax rate of the enterprise
income tax of 15% for the remaining time of project.
Or:
+ Incentives for exemption,
reduction of enterprise income tax in according to the Government’s Decree No.
152/2004/ND-CP: Reduction of 50% in 3 years from 2012 to 2014; application of
tax rate of the enterprise income tax of 15% from 2012 to 2014.
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Enterprise D was established on
January 07, 2004 in locality with socio-economic
difficulties, business trades: Production of exports over 50% of products, Enterprise
began arising taxable turnover from 2005.
In according to the Government's
Decree No. 164/2003/ND-CP, of December 22, 2003, enterprise meets conditions on
business trades specified in the List A (export project attaining value over
50% of total value of goods from business and production of project in the
financial year) of Annex promulgated together with the Decree No.
164/2003/ND-CP and enterprise is placed in localities specified
in the List B of Annex promulgated together with the Decree No. 164/2003/ND-CP,
enterprise is enjoyed incentives:
Application of tax rate of the enterprise income tax of 15% in 12 years from
2004 to 2015, enjoying incentive on exemption of enterprise income tax for 3
years: 2005, 2006 and 2007, being reduced 50% of enterprise income tax for 7
years: from 2008 to the ending of 2014.
From the enterprise income tax
period of 2012, incentives for export are terminated: Enterprise is still in time being reduced and applied the
preferential tax rate, therefore it shall be terminated incentives on time of
tax reduction and time of application of preferential tax rate by meeting
export rate. The enterprise income tax incentives which enterprise may select
by meeting conditions for enterprise income tax incentives other than condition
on export rate in order to notify with tax agencies for application since 2012:
a) At time of being licensed for
establishment – the Government’s Decree No. 164/2003/ND-CP, of December 22,
2003: Cutting down condition on export project, enterprise which meets conditions of being project in
locality with socio-economic difficulties, is applied the tax
rate of enterprise income tax of 20% for 10 years, from 2004 to the ending of
2013, is enjoyed incentive of tax
exemption for 2 years (2005 and 2006), reduced 50% of enterprise income tax for
6 years (from 2007 to the ending of 2012). By the ending of 2011, enterprise
has enjoyed incentive of tax exemption for 3 years: From 2005 to the ending
2007 (exempted tax in excess 1 year, 1 year exempted tax of enterprise shall be
deducted by 2 years reduced 50%). Thus enterprise is enjoyed incentive of reduction of 50% in 4 years: from 2008 to the ending of
2011, by 2012, incentives of tax exemption, tax reduction are no longer.
b) At time of export incentive termination
due to acceding WTO: The Government’s Decree No.122/2011/ND-CP, of December 27,
2011: Enterprise which meets
condition of newly-established enterprise from investment project in
locality with socio-economic difficulties, is applied the tax
rate of enterprise income tax of 20% for 10 years, from 2004 to the ending of
2013, enjoyed incentive of tax exemption for 2 years (2005
and 2006), reduced 50% of enterprise income tax for 4 years (from 2007 to the
ending of 2010).
Therefore enterprise D is entitled to select under points a,
b stated above in which the advantage plan is selection of time stated in point
a: Application of the tax rate of enterprise income tax of 20% in 2012 and 2013
in according to the Government’s Decree No. 164/2003/ND-CP, of December 22,
2003, from 2014, application of common tax rate of 25%; from 2012, ending time
of tax exemption, tax reduction.
Example 5:
Enterprise E is established on
January 07, 2004, with activities of export production, meeting conditions for
investment incentives: The project on export of over 50% of products.
Enterprise E is enjoyed the
enterprise income tax incentives: In according to the Decree No.
164/2003/ND-CP, enterprise is applied the tax rate of enterprise income tax of
20% during 10 years, exempted enterprise income tax for 2 years, reduced 50% of
enterprise income tax in 3 next years. Enterprise began arising taxable
turnover from 2004. Enterprise E enjoyed tax incentives: Exemption of the
enterprise income tax for 2 year: 2004 and 2005, reduction of 50% of the
enterprise income tax for 3 next years: from 2006 to the ending of 2008.
From the enterprise income tax
period of 2012, incentives for export are terminated, enterprise was enjoyed
all time of exemption, reduction for the enterprise income tax by meeting
conditions on export, and enjoyed only time of application of tax rate of
enterprise income tax of 20%, and therefore, enterprise shall be terminated
incentives of tax rate of enterprise income tax of 20%. The incentives on tax
rate of enterprise income tax which enterprise may select by meeting conditions
for enterprise income tax incentives other than meeting conditions on export
rate, in order to notify with tax agencies for application since 2012:
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b) At time of export incentive
termination due to acceding WTO: The Government’s Decree No.122/2011/ND-CP, of
December 27, 2011: Enterprise fails to meet other conditions of investment
incentives, it must apply the common tax rate of enterprise income tax of 25%
for the remaining time of project.
Therefore enterprise E is entitled
to select under points a, b stated above. Under the times stated above,
Enterprise E ended time being enjoyed the enterprise income tax incentives, it
must change to apply the common tax rate of enterprise income tax of 25% from
2012 for the remaining time of project.
b) For export processing
enterprises operating in export processing zones, industrial zones.
Example 6:
The export processing enterprise G is an enterprise with 100% of foreign capital, established on October 18,
1991, operating production for exports. Under the Establishment permit,
Enterprise G, being enjoyed the profit tax incentives (the enterprise income
tax): the tax rate of enterprise income tax is 10% during implementation of
project, being exempted enterprise income tax for 4 years. Enterprise began
arising taxable turnover from 1994. Enterprise G has
been enjoyed tax incentives: Exemption of the enterprise income
tax for 4 year: from 1994 to the ending of 1997.
From the enterprise income tax
period of 2012, incentives by meeting the export rate are terminated:
Enterprise was enjoyed all time of exemption, reduction for the enterprise
income tax, and has only time of application of preferential tax rate, and
therefore, enterprise shall be terminated incentives in application of tax rate
of enterprise income tax of 10% by meeting the export rate. The incentives on
tax rate of enterprise income tax which enterprise may select by meeting
conditions for enterprise income tax incentives other than meeting conditions
on export rate, in order to notify with tax agencies for application since
2012:
a) At time of being licensed for
establishment – In according to the Decree No. 28-HDBT, of December 06, 1991 of
the Council of Minister: Enterprise G just meets 1 condition:
Investment project in 5 first years of implementation of the Law on investment,
the tax rate of enterprise income tax applied will be 21% for the remaining
time of project.
b) In according to the Decree No.
18/CP, of April 16, 1993: Enterprise G fails to meet conditions of investment
incentives, it is applied the common tax rate of enterprise income tax of 25%
for the remaining duration of project.
c) In according to the
Government’s Decree No. 129/CP, of December 28, 1994: If cutting down condition
on export incentives, Enterprise G has only condition on project on production
in industrial zones: Enterprise G is enjoyed incentives to apply the tax rate
of enterprise income tax of 18% for the remaining time of project.
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e) In according to the
Government’s Decree No. 27/2003/ND-CP, of March 19, 2003: Enterprise which
meets condition of project on production in industrial zones, is applied the
tax rate of enterprise income tax of 15% for the remaining time of project.
g) In according to the Decree
No.164/2003/ND-CP, of December 22, 2003, Decree No.152/2004/ND-CP, of August
06, 2004: Enterprise which meet conditions being project on production in
industrial zones, is applied tax rate of the enterprise income tax of 15%
during 12 years from1991 to 2002, from 2003, the time of tax rate incentives is
ended, it must apply the common tax rate of enterprise income tax for the
remaining time of project.
h) At time of export incentive
termination due to acceding WTO: The Government’s Decree No.122/2011/ND-CP, of
December 27, 2011: Enterprise G fails to meet conditions of investment
incentives, it must apply the common tax rate of enterprise income tax of 25%.
Therefore enterprise G is entitled
to select under points a, b, c, d, e, g, h stated above in which the advantage
plan is selection of time stated in points d, e: Applied the tax rate of
enterprise income tax of 15% from 2012 for the remaining time of project, in
according to the Decree No. 36/CP, of April 24, 1997, or in according to the
Decree No. 27/2003/ND-CP.
Example 7:
The export processing enterprise H
is established on August 01, 2000, operating production for exports. Under the
Establishment permit, Enterprise H is enjoyed the enterprise income tax
incentives: Being applied the tax rate of enterprise income tax of 10% during
implementation of project, exempted enterprise income tax for 4 years, reduced
50% of enterprise income tax in 4 next years. Enterprise began arising taxable
turnover from 2004. Enterprise H has been enjoyed tax incentives: Exemption of the enterprise income tax for 4
years: from 2004 to the ending of 2007, reduction of 50% of the enterprise
income tax for 4 next years: from 2008 to the ending of 2011.
From the enterprise income tax period of 2012, incentives for export are terminated: Enterprise was enjoyed all
time of exemption, reduction for the enterprise income tax, and has only time
of application of preferential tax rate, and therefore, enterprise shall be
terminated incentives in application of tax rate of enterprise income tax of
10% by meeting the export rate. The incentives on tax rate of enterprise income
tax which enterprise may select by meeting conditions for enterprise income tax
incentives other than meeting conditions on export rate, in order to notify
with tax agencies for application since 2012:
a) At time of being licensed for establishment – the
Government’s Decree No. 24/2000/ND-CP, of July 31, 2000: Enterprise which meets
condition of project on production in industrial zones, is applied the tax rate
of enterprise income tax of 20% for the remaining time of project.
b) In according to the Government’s Decree No.
27/2003/ND-CP, of March 19, 2003: Enterprise which meets condition being
project on production in industrial zones, is applied the tax rate of
enterprise income tax of 15% for the remaining time of project.
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d) At time of export incentive termination due to acceding
WTO: The Government’s Decree No.122/2011/ND-CP, of December 27, 2011:
Enterprise H fails to meet conditions of investment incentives, it must apply
the common tax rate of enterprise income tax of 25%.
Therefore enterprise H is entitled to select under points a,
b, c, d stated above in which the advantage plan is selection of time stated in
point b: Applied the tax rate of enterprise income tax of 15% from 2012 for the
remaining time of project, in according to the Government’s Decree No.
27/2003/ND-CP, of March 19, 2003.
c) For cases of the export processing enterprises not
operating in the export processing zones, industrial zones.
Example 8:
The export processing enterprise K was established in 2003,
with operation of business and production of exports, the annual average number
of laborers used is 6000 laborers. Under the establishment permit, enterprise K
is enjoyed the preferential tax rate of enterprise income tax of 10% during
implementation of project, exempted enterprise income tax in 4 years from year
of arising turnover, reduced 50% of payable enterprise income tax in 4 next
years. Enterprise began arising taxable turnover from 2003. Enterprise K has been enjoyed tax incentives for exemption of
enterprise income tax in 4 years: from 2003 to the ending of 2006; reduction of
50% of enterprise income tax from 2007 to the ending of 2010.
From the enterprise income tax period of 2012, the
enterprise income tax incentives by meeting conditions on export rate
are terminated: Enterprise was enjoyed all time of exemption for
the enterprise income tax, and therefore, enterprise shall be terminated
incentives for time limit of application of tax rate of enterprise income tax
of 10%.
The incentives on tax rate of enterprise income tax which
enterprise may select by meeting conditions for enterprise income tax
incentives other than meeting conditions on export rate, in order to notify
with tax agencies for application since 2012:
a) At time of being licensed for establishment – the
Government’s Decree No. 27/2003/ND-CP, of March 19, 2003: Enterprise fails to
meet conditions of incentives for tax rate of enterprise income tax, it must
apply the tax rate of enterprise income tax of 25% for the remaining time of
project.
b) In according to the Decree No. 108/2006/ND-CP, of
September 22, 2006, projects employing regularly of 5000 laborers or more is in
the list of special preferential investment fields. In according to the Decree
No. 164/2003/ND-CP, established-newly business facilities from investment
projects in preferential investment fields are applied the tax rate of
enterprise income tax of 20% during 10 years. Enterprise K which meets
conditions of employing 5000 laborers or more, is applied tax rate of the
enterprise income tax of 20% during 10 years from 1993 to the ending of 2012,
by 2013, it must apply the common tax rate of enterprise income tax of 25% for
the remaining time of project.
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Therefore enterprise K is entitled to select under points a,
b, c stated above in which the advantage plan is selection of time stated in
point b: In 2012, application of tax rate of the enterprise income tax of 20%,
from 2013, application of common tax rate of the enterprise income tax of 25%.
d) For enterprises being enjoyed the enterprise income tax
incentives by investment in expansion.
Example 9:
Enterprise L is established on May 02, 1997; on April 01,
2005, enterprise is permitted to implement project on investment in production
expansion (project under trades, fields A and condition of project with the
export level attaining over 50% and implemented in locality of C list), project is exempted tax for 04 years and
reduced 50% of payable tax amounts in 07 next years. The project has finished
and begun to put into business and production from 2006, Enterprise was enjoyed
incentives for the income part from the project on investment in expansion as
follows: Being exempted enterprise income tax for 04 years (from 2006 to the
ending of 2009), and reduced 50% of enterprise income tax in 02 next years
(from 2010 to the ending of 2011).
From the enterprise income tax period of 2012, the
enterprise income tax incentives by meeting conditions on export rate are
terminated.
a) At time of project on
investment in expansion beginning to put into business and production: In
according to Article 38 of the Decree No. 164/2003/ND-CP, of December 22, 2003:
If cutting down conditions on incentives for project under trades, fields A and
project with the export level attaining over 50%, the project meets only
condition on investment in locality under the C List, is enjoyed incentives for
investment in expansion including tax exemption of 1 year in 2006, reduction of
50% of enterprise income tax for 2 years in 2007 and 2008. Enterprise has been
exempted for 4 years and reduced 50% for 2 years, from 2012, enterprise end
time enjoying incentives of exemption, reduction of enterprise income tax for
project on investment in expansion.
b) At time of export incentive termination due to acceding
WTO: In according to the Government’s Decree No.122/2011/ND-CP, of December 27,
2011, projects on investment in expansion are not enjoyed investment
incentives.
Therefore enterprise L is entitled to select under points a,
b stated above. Under the times stated above, from 2012, Enterprise L ended
time being enjoyed the enterprise income tax incentives for project on
investment in expansion; it is no longer enjoyed the enterprise income tax
incentives.
Article 4. Procedures for change of
incentives
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Time limit to send written notice
to the tax agencies is time limit of submission of declaration on settlement of
enterprise income tax of 2012 as prescribed.
If enterprises have declared to
enjoy the enterprise tax income incentives (including notified with tax
agencies) but the incentive level selected for change is lower than the
incentive level stipulated in this Circular or is not conformable with
selections to change incentives as prescribed in this Circular, they are
entitled to declare for adjustments and supplementations as prescribed in the
Law on Tax administration and documents guiding on implementation of Tax
administration, and they must have written notice again to tax agencies on
selection of incentive level in conformity with change of incentives as
prescribed in this Circular.
Article 5. Organization for
implementation
1. This Circular takes effect on
December 31, 2012 and is applied from the enterprise income tax period of 2012.
Annulling contents of prior guides of the Ministry of Finance that not similar
to contents guided in this Circular.
2. Tax agencies of all levels
shall popularize, propagate,guide enterprises for implementation.
In the course of implementation, any
arising problems should be reported to the Ministry of Finance for research and
settlement.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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Annex: 01 /TNDN
(Promulgated together with the Circular No. 199/2012/TT-BTC, of
November 15, 2012 of the Minister of Finance)
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-------------------------------
NOTICE ON SELECTING PLAN TO BE ENJOYED TAX INCENTIVES
IN ACCORDING TO PROVISIONS OF THE CIRCULAR
NO. 199/2012/TT-BTC
Respectfully
to: Tax agency: ……………………….……………….
[01] Name of taxpayer:
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[03] Name of tax agent (if any):......................................................................................................
[04] Tax Identification Number:
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The enterprise income
tax incentives being enjoyed till 2012 by meeting preferential conditions on
export rate, which are terminated enterprise income tax incentives due to
implementation of WTO commitment:
+ Incentives on
tax rate of enterprise income tax: ….%; Duration of application: from year: ……
to year…..
+ Incentives on
tax exemption: ….year; from year: …… to year…..
+ Incentives on
tax reduction: ….year; from year: …… to year…..
Now enterprise
notifies selection to change the enterprise income tax incentives in according
to legal documents on enterprise income tax :……………… Incentives are proposed for
change for the remaining time from 2012:
+ Incentives on
tax rate of enterprise income tax: ….%; Duration of application: from 2012 to
year…..
+ Incentives on
tax exemption: ….year; from: 2012 to year:…..
+ Incentives on
tax reduction: ….year; from year: …… to year…..
I commit that the contents declared are
right and I will take responsibility before law for these contents.
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THE STAFF OF TAX AGENT
Full name:
The practicing certificate number: ……
Date …..
month ….. 2013
THE TAXPAYER or
THE LEGAL
REPRESENTATIVE OF TAXPAYER
Signature, full
name, title and stamp