|
THE
MINISTRY OF FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
|
|
No.
16/2013/TT-BTC
|
Hanoi,
February 08, 2013
|
CIRCULAR
GUIDING IMPLEMENTATION OF THE EXTENSION OF TIME LIMITS, REDUCTION OF A
FEW OF STATE BUDGET REVENUES ACCORDING TO THE GOVERNMENT’S RESOLUTION NO.
02/NQ-CP, OF JANUARY 07, 2013 ON A NUMBER OF SOLUTIONS TO REMOVE DIFFICULTIES
FOR BUSINESS PRODUCTION, MARKET SUPPORT, SETTLEMENT OF BAD DEBTS
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 Law on Land No.
13/2003/QH11, of November 23, 2003;
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 Government’s Resolution
No. 02/NQ-CP, of January 07, 2013 on a number of solutions to remove
difficulties for business production, market support, settlement of bad debts.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
At the proposal of General Director of
General Department of Taxation;
The Minister of Finance promulgates the
Circular guiding implementation of the extension of time limits, reduction of a
number of state budget revenues according to the Government’s Resolution No.
02/NQ-CP, of January 07, 2013 on a number of solutions to remove difficulties
for business production, market support, settlement of bad debts as follows:
Chapter I
ENTERPRISE INCOME TAX
Article 1. Extension
of enterprise income tax payment time limit
1. To prolong
duration of enterprise income tax payment for 06 months applying to payable
enterprise income tax amounts of quarter I and prolong duration of enterprise
income tax payment for 03 months applying to payable enterprise income tax
amounts of quarter II and quarter III of 2013 for the following subjects:
a) Medium and
small-sized enterprises, including branches, affiliated units but independence
accounting, cooperatives (employing less than 200 laborers working full-time during year and attaining year revenue not exceeding 20 billion
dong) (hereinafter referred to as medium and small-sized enterprises).
b) Intensive-labour enterprises (more than
300 laborers) in production or processing fields of: Agricultural products,
forestry products, aquatic products, textile and garment, leather and footwear,
electronic components, building of socio-economic infrastructural constructions
(hereinafter referred to as intensive-labour enterprises).
c) Enterprises of housing (sale, lease,
lease-purchase) investment – business.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Way to define
labor criterion:
The year average labor quantity (excluding
laborers working full-time of branches, affiliated units but independence
accounting) as the basis for defining of medium and small-sized enterprises
shall be the average total laborers regularly used by enterprises in 2012 which
is less than 200 laborers, excluding laborers with short-term contract less
than 3 months.
The average labor quantity used regularly
in year is defined as guides in the Circular No. 40/2009/TT-BLDTBXH, of
December 03, 2009 of the Ministry of Labor, War Invalids and Social Affairs
guiding way to calculate labor quantity used regularly as prescribed in the
Government’s Decree No. 108/2006/ND-CP, of September 22, 2006, detailing and
guiding implementation of a number of articles of the Law on investment.
For enterprises newly established as from
January 01, 2013, the total laborers, excluding laborers with short-term
contracts less than 3 months shall be the average labor quantity used regularly
calculated from the establishment day to March 31, 2013 (if established in
quarter I of 2013), to June 30, 2013 (if established in quarter II of 2013), to
September 30, 2013 (if established in quarter III of 2013) and less than 200
laborers.
b) Way to define
revenue criterion:
Enterprises with
revenue to calculate 2012 enterprise income tax not exceeding 20 billion dong
are defined on the basis of item "turnover from goods and service
sale" of number code [01] in the Annex on result of business production activity
of taxation period of 2012 (enclosed with declaration of
EIT finalization No. 03/TNDN of 2012) – form No. 03-1A/TNDN (promulgated
together with the Circular No. 28/2011/TT-BTC, of February 28, 2011 of the
Ministry of Finance).
In case an enterprise
newly established in 2012, of which business production activity in 2012 is not
sufficient 12 months, the revenue criterion in 2012 shall be defined to not
exceed 1.66 billion dong multiplied (x) with quantity of months operating
business production in year.
For an enterprise newly established in 2013,
revenue defined on the basis of item "turnover arisen in taxation
period" of number code [21] in the declaration of
temporarily calculating EIT – Form No. 01A/TNDN
or form No. 01B/TNDN (promulgated together with the Circular No.
28/2011/TT-BTC, of February 28, 2011, of the Ministry of Finance). If an
enterprise was established in quarter I of 2013, revenue shall be defined in
the declaration of quarter I of 2013 not exceeding 1.66 billion dong multiplied
(x) with quantity of months of business production activity in quarter,
established in quarter II of 2013, revenue shall be defined in the declaration
of quarter II of 2013 not exceeding 1.66 billion dong multiplied (x) with
quantity of months of business production activity in quarter, established in
quarter III of 2013, revenue shall be defined in the declaration of quarter III
of 2013 not exceeding 1.66 billion dong multiplied (x) with quantity of months
of business production activity in quarter.
c) In case an enterprise being a company
organized under model of mother company - subsidiary company and these
companies meeting labor criterion (using less than 200 laborers working
full-time) and have revenue of 2012 not exceeding 20 billion dong and not do
business in fields not permitted to prolong tax payment time limit, such
enterprise shall be subject to be entitle to prolong EIT payment time limit.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Enterprises operating in fields of:
Finance; banking; insurance; securities; lottery; games with prizes; business
in goods or services subject to excise tax.
In case a
medium and small-sized enterprise not do business in fields of: Finance,
banking, if in taxation period it has other income from financial business
activity such as: Interest from deposit, interest from loaning, enterprise
shall be prolonged tax payment time limit for its mentioned-above income
amounts.
- Economic
organizations are non-business units.
3. Intensive-labour enterprises (including laborers of branches and
affiliated units) in fields entitled to prolong tax payment time limit as
guided in point b clause 1 this Article include:
a) Enterprises with average total laborers
used regularly in 2012 more than 300 persons, excluding laborers with
short-term contracts less than 3 months for enterprises established before
January 01, 2013. The average labor quantity used regularly in year is defined
as guides in the Circular No. 40/2009/TT-BLDTBXH, of December 03, 2009 of the
Ministry of Labor, War Invalids and Social Affairs guiding way to calculate
labor quantity used regularly as prescribed in the Government’s Decree No.
108/2006/ND-CP, of September 22, 2006, detailing and guiding implementation of
a number of articles of the Law on investment.
For enterprises newly established as from
January 01, 2013, the total laborers, excluding laborers with short-term contracts
less than 3 months shall be the average labor quantity used regularly
calculated from the establishment day to March 31, 2013 (if established in
quarter I of 2013), to June 30, 2013 (if established in quarter II of 2013), to
September 30, 2013 (if established in quarter III of 2013) and more than 300
laborers.
In case a enterprise organized under model
of mother company - subsidiary companies, the labor quantity as the basis for
defining mother company as subject to be entitled to prolong tax payment time
limit shall exclude laborers of subsidiary companies and vice versa.
b) The EIT amounts entitled to prolong tax
payment time limit shall be tax amounts calculated on income from production,
processing of: Agricultural products, forestry products, aquatic products,
textile and garment, leather and footwear, electronic components, and building
of socio-economic infrastructural constructions.
c) Production, processing of: Agricultural products, forestry products,
aquatic products, textile and garment, leather and footwear (including leather
shoes, leather sandals of all kinds), electronic components are defined by
basing on regulation in the Vietnam’s system of Economic Branches promulgated
together with the Decision No. 10/2007/QD-TTg,
of January 23, 2007 of the Prime Minister.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Enterprises of
housing business investment (sale, lease, or purchase-lease) are entitled to
prolong tax payment time limit for tax amounts calculated on income from
housing business investment, irrespective of scope of enterprises and the used
labor quantity.
Article 2. Defining of
enterprise income tax amounts entitled to prolong payment time limit
1. The payable EIT
amounts arising of quarter I, quarter II and quarter III in 2013 of enterprises
being subjects to be entitled to prolong tax payment are
temporarily-calculating EIT amounts of quarter I, quarter II and quarter III in
2013.
2. The EIT amounts
entitled to prolong tax payment time limit are defined by result of business
accounting of enterprises if enterprises separately account income from
business activities entitled to prolong tax payment time limit.
3. In case an
enterprise have both income from business production activities entitled to
prolong tax payment time limit and income from business production activities
not entitled to prolong tax payment time limit, it must separately account
income from business activities entitled to prolong tax payment time limit and
business activities not entitled to prolong tax payment time limit for the
separate declaration and tax payment. If it fails to separately account, the
temporarily-calculating EIT amounts of quarter I, quarter II, quarter III of
business production activities entitled to prolong time limit shall be defined
under rate between total revenue of business production activities entitled to
prolong time limit and its total performed revenue.
Article 3. Duration
for extension of enterprise income tax payment time limit
Enterprises implement declaration of
quarterly temporary payment EIT amounts of 2013 as prescribed of the Law on Tax
administration. Duration of extension of tax payment time limit is 06 months
from the day of ending time limit of EIT payment for the payable EIT amounts
arising of quarter I of 2013 and 03 months from the day of ending time limit of
EIT payment for the payable EIT amounts arising of quarter II and quarter III
of 2013 according to provisions of the Law on Tax administration as follows:
1. Duration of
extension of tax payment time limit for the payable EIT amounts arising of
quarter I of 2013 entitled to prolong tax payment time limit shall be not later
than October 30, 2013.
2. Duration of
extension of tax payment time limit for the payable EIT amounts arising of
quarter II of 2013 entitled to prolong tax payment time limit shall be not
later than October 30, 2013.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. If tax payment
days specified in clauses 1, 2 and 3 this Article are days off as prescribed by
law, duration of extension of tax payment time limit shall be calculated on the
next working day.
Article 4. Conditions,
orders of and procedures for extension of tax payment time limit
1. Enterprises
entitled to prolong EIT payment time limit specified in Article 1 this Circular
are enterprises established and operate under Vietnam’s laws, implement
regulations on accounting, invoices, vouchers as prescribed by law and tax
payment as declared.
2. Enterprises being subjects of extension as prescribed in Article 1 this
Circular must make Annex No. 1 (promulgated together with this Circular) and
send it to the direct management tax agencies, enclosed with quarterly
declaration on temporarily-calculating EIT being entitled to prolong tax
payment time limit, in which clearly defining: Condition of enterprise for
being subjects of extension of EIT payment time limit and the EIT amounts
entitled to prolong tax payment time limit.
3. In duration
entitled to prolong tax payment time limit, enterprises shall not be considered
as violating tax payment delay and not be sanctioned on act of deferred tax
payment for tax amounts entitled to prolong payment time limit.
Chapter II
VALUE ADDED TAX
Article 5. Extension of value added tax payment time limit
1. To prolong 06 months for value added tax (VAT) payment time limit for payable
VAT amounts arising of January, February, March of 2013 (excluding VAT at
import stage) for enterprises performing VAT payment under deduction method
being the following subjects:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b)
Intensive-labour enterprises (more than 300 laborers) in production or
processing fields of: Agricultural products, forestry products, aquatic
products, textile and garment, leather and footwear, electronic components,
building of socio-economic infrastructural constructions (hereinafter referred
to as intensive-labour enterprises).
c) Enterprises of
housing (sale, lease, lease-purchase) business investment and enterprises producing
items as: Iron, steel, cement, bricks, tiles.
2. Medium and small-sized enterprises specified in point a clause 1 this
Article are enterprises meeting full criteria on labor and revenue, which are
defined as follows:
a) Way to define
labor criteria:
The year average
labor quantity (excluding laborers working full-time of branches, affiliated
units but independence accounting) as the basis for defining of medium and
small-sized enterprises shall be the average total laborers regularly used by
enterprises in 2012, excluding laborers with short-term contract less than 3
months.
The average labor
quantity used regularly in year is defined as guides in the Circular No.
40/2009/TT-BLDTBXH, of December 03, 2009 of the Ministry of Labor, War Invalids
and Social Affairs guiding way to calculate labor quantity used regularly as
prescribed in the Government’s Decree No. 108/2006/ND-CP, of September 22,
2006, detailing and guiding implementation of a number of articles of the Law
on investment.
For enterprises
newly established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months shall be calculated from
the establishment day to January 31, 2013 (if established in January, 2013), to
February 28, 2013 (if established in February 2013), to March 31, 2013 (if
established in March 2013).
b) Way to define
revenue criterion:
Enterprises with
the 2012 revenue not exceeding 20 billion dong are defined by basing on total
item [34] (total turnover from goods and services sale, including revenue
subject to VAT and not subject to VAT) on the monthly VAT declaration (Form No.
01/GTGT promulgated together with the Circular No. 28/2011/TT-BTC, of February
28, 2011) from January to the end of December 2012.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) If an
enterprise defined as medium and small-sized enterprise has branches,
affiliated units located in provinces other than place where its head office is
located (excluding units operating extra-provincial mobile construction,
installation or goods sale business declaring temporarily-calculating VAT under
rate of 1%, or 2%), and implemented the separate VAT declaration to the direct
tax administration agencies of branches, affiliated units, branches, affiliated
units are subjects entitled to prolong VAT payment time limit too.
Enterprises make
list of branches, affiliated units (clearly writing name, address, tax code,
quantity of laborers and operating fields of each branch) and notify the list
to tax agencies directly managing such branches, affiliated units. Enterprises
are liable to responsibility before law for accuracy of list of branches,
affiliated units sent to tax agencies.
d) Not apply
extension of 06 months for VAT payment time limit for the following subjects:
d.1) Enterprises
operating in fields: Finance; banking; insurance; securities; lottery; games
with prizes; production of goods or services subject to excise tax.
d.2) Economic
organizations are non-business units.
3. Intensive-labour enterprises (employing more than 300 laborers)
(including labor quantity of branches and affiliated units) in fields entitled
to prolong tax payment time limit as guided in point b clause 1 this Article
include:
a) Enterprises
with average total laborers used regularly in 2012 more than 300 persons,
excluding laborers with short-term contracts less than 3 months for enterprises
established before January 01, 2013.
For enterprises
newly established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months, shall be calculated from
the establishment day to January 31, 2013 (if established in January, 2013), to
February 28, 2013 (if established in February 2013), to March 31, 2013 (if
established in March 2013).
Production,
processing activities of: Agricultural products, forestry products, aquatic
products, textile and garment, leather and footwear (including leather shoes,
leather sandals of all kinds), electronic components specified in point b
clause 1 this Article are defined by basing on regulation in the Vietnam’s
system of Economic Branches promulgated together with the Decision No.
10/2007/QD-TTg, of January 23, 2007 of the Prime Minister.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) If a
intensive-labour enterprise operating business production in fields not subject
to be entitled to prolong time limit, the VAT amount entitled to prolong time
limit is defined as follows:
VAT entitled to prolong time limit of month
=
Payable VAT under the declaration of the month entitled to prolong
time limit
x
Revenue subject to VAT of field entitled to
prolong time limit in month
Total revenue of goods and services subject
to VAT in month
c) Individuals, affiliated
units of intensive-labour enterprises in fields in provincial-level localities
other than place where head office of enterprises is placed implement the
separate VAT declaration to the direct tax administration agencies of branches,
affiliated units entitled to prolong VAT payment time limit (excluding units
with extra-provincial mobile construction, installation or goods sale business
declaring temporarily-calculating VAT under rate of 1%, or 2%), if branches,
affiliated units have activities of business production subject to field
entitled to prolong time limit.
If branches or
affiliated units of enterprises have no business production activity subject to
fields entitled to prolong time limit, they are not subjects to be entitled to
prolong time limit.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Enterprises of
housing (sale, lease, lease-purchase) business investment and enterprises
producing items as: Iron, steel, cement, bricks, tiles (regardless of scope of
enterprises and quantity of laborers) entitled to prolong VAT payment time
limit as guided in point c clause 1 this Article are defined as follows:
a) The VAT amounts
entitled to prolong time limit are payable VAT amounts for products being
houses, iron, steel, cement, bricks, or tiles.
If a enterprise performing many business
production activities, apart from products entitled to prolong time limit, the
VAT amount entitled to prolong time limit is defined as follows:
VAT
entitled to prolong time limit
=
Payable
VAT arising under the declaration of the month entitled to prolong time limit
x
Revenue subject to VAT of products being
iron, steel, cement, bricks, tiles.
Total revenue of
goods and services subject to VAT
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. A number of
other guides:
a) Enterprises
being subjects entitled to prolong VAT payment time limit as guided in this
Article implement declaration and submission of the VAT declaration of January,
February, March 2013 as prescribed but not required for immediate payment the
payable VAT amounts arising on the made VAT declaration.
- The payment time
limit of VAT arising in January 2013 shall be not later than August 20, 2013.
- The payment time
limit of VAT arising in February 2013 shall be not later than September 20,
2013.
- The payment time
limit of VAT arising in March 2013 shall be not later than October 21, 2013.
b) Enterprises
shall self-define subject entitled to prolong VAT payment time limit, the VAT
amounts entitled to prolong time limit, declare in Annex 2 (promulgated
together with this Circular) and send it together with the VAT declaration in
month of extension of VAT payment time limit.
If an enterprise
has submitted VAT declaration of January, February, March 2013 but has not yet
made Annex 2 as mentioned above, it may make and send additionally to tax
agencies. In duration entitled to prolong tax payment time limit, units shall
not be sanctioned due to deferred tax payment.
c) If an enterprise being subject entitled
to prolong VAT payment time limit as guided in this Article has declared and
paid tax for payable VAT amount arising in January 2013, it is required to
implement declare for supplementation and adjustment. After declaration and
adjustment, if it has excessive paid tax amount, it is entitled to balance in
payable VAT amount of other activity or payable VAT amount of the next taxation
period or suggest tax refund as prescribed.
Chapter III
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 6. Reduction of land rents
1. Subjects of
application
a) Economic organizations (including non-business units with revenues,
cooperatives), households, individuals who is leased land by the State through
annual rent payment prior December 31, 2010, using land with right purpose, from 2011, subject to adjust the unit price of land renting as prescribed in
the Government’s Decree No. 121/2010/ND-CP, of December 30,
2010 and the land rents arising in 2013, 2014 increased more than twice in
comparison with the land rents arising in 2010.
The land rents as the basis for reducing consideration according to the
Resolution No. 02/NQ-CP and provisions in this Circular are land rents arising
in year but have not yet deducted the amounts of compensation, support which
are deducted in the payable land rents as prescribed by law.
b) Economic organizations, households, individuals specified in point a
this clause, who in 2013, 2014 are reduced land, water surface rents according to
other regulations but the payable remaining land rents after deducting amounts
reduced according to such other regulations are more than twice of the payable
land rents of 2010, shall be entitled to reduce payable land rents in 2013,
2014 as prescribed in this Circular.
c) Economic
organizations being subjects entitled to reduce land rents in 2012 according to
the Circular No. 83/2012/TT-BTC, of May 23, 2012 of the Ministry of Finance but
have not been settled because failed to meet provisions on procedures, dossiers
according to the Circular No. 83/2012/TT-BTC.
These cases are
continued to consider for reduction of payable land rents of 2012 when there is
a written sent to direct tax administration agencies as guided in clause 3 this
Article.
d) Cases of using land leased by state prior December 31, 2010 but have
not yet had sufficient papers of land renting as prescribed by law on land, not
violating law relating to land management and use, the payable land rents of
2010 which are calculated temporarily by tax agencies under unit price for
collection of land rents specified in the Government's Decree No.
142/2005/ND-CP, of November 14, 2005 and from 2011 calculated
under unit price for collection of land rents specified in the Government's
Decree No. 121/2010/ND-CP, of December 30, 2010, if the
payable land rents which are calculated temporarily of 2013, 2014 are more than
twice of the payable land rents of 2010.
2. Organizations,
households, individuals being subjects specified in clause 1 this Article are
entitled to reduce 50% (fifty percent) of the payable land rents arising in
2013, 2014. If after being reduced, the payable land rents of 2013, 2014 are
still more than twice of the payable land rents of 2010, they shall be entitled
to continue reducing until the payable land rents of 2013, 2014 are equal twice
of the payable amounts of 2010.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Economic
organizations, households, individuals subject to be entitled reduction of land
rents according to clause 1 this Article must have a written request for
reduction of land rents and send it to the direct tax administration agencies
on land rents in order to do procedures for consideration to
reduce, in which have sufficient information according to the form in the Annex
No. 3 promulgated together with this Circular.
b) Based on request of persons who are leased land by state, the direct
tax administration agencies on land rents shall examine dossiers,
make list and send it to tax
agency competent to adopt decision on reduction of land rents in order to consult with financial agency and
agency of Natural Resources
and Environment of the same level and submit to the People’s Committee of same
level for approval; On such basis, promulgating decision on reduction of land
rents under their competence specified in Article 13 of the Government's Decree
No. 142/2005/ND-CP, of November 14, 2005 and amending and supplementing
documents (if any).
For cases of using land leased by state but have not yet had sufficient
papers of renting land as prescribed, the payable land rents of units which are
calculated temporarily by tax agencies, tax agencies shall implement adjustment
of the payable amounts (the temporarily-calculated amount) of 2013, 2014 and
clearly writing on the notice of land rent payment. When units complete
procedures for renting land as prescribed, the tax agencies shall issue
decision on reduction of land rents; the land rent amounts, which being reduced
and indicated on decision, are land rents which are defined for temporary
reduction as prescribed in this Circular.
c) During time of
submission of dossier to tax agencies and provincial People’s Committee (for
economic organizations) and district People’s Committee (for households,
individuals) have yet had opinion for approval, economic organizations,
households, individuals in cases specified in clause 1 this Article are
entitled to temporarily pay land rents equal to the payable land rents of 2010.
Article 7. Land use levy
1. Projects using land
for building of house for sale, for lease, of business in infrastructure for
transfer under form of being allocated by the State with
the collection of land use levy and investors have been handed over land for
performance but have not yet finished financial obligation on land use levy
because there are financial difficulties such as: The financial result calculated to December 31, 2012 suffers loss or
expenditure of enterprises is more than revenue because valid of inventory is
too much or really enterprises spent much for investment but have not yet had
revenue because goods have not yet been sold, the land use levy may be paid
within 24 months from the day required for land use levy payment indicated on
notice of tax agencies and not be calculated fine due to late payment in this
duration.
2. The investor of
project who has not yet finished financial obligation on land use levy because
there are financial difficulties specified in clause 1 this Article must have a
written request enclosed with papers relating to information stated in the
request and send it to tax administration agency – where unit declare and pay
EIT (in case project performed in
another province, send document to the tax agency where submit the declaration
of land levy) in according to
form in Annex No. 04 promulgated together with this Circular; based on dossier
received, tax agency shall make a list and send it for consulting the Service
of Finance, provincial Department of Natural Resources and Environment and and
report to provincial People’s Committee in order to submit the standing
committee of people's council to consider before making decision on the basis
of balancing of the local budget resource.
In these cases,
when declaring the quarterly EIT calculated temporarily, the investor of
project must declare and pay land use levy corresponding to income declared
according to form in the Annex No. 05 promulgated together with this Circular.
The payable land use levy shall be the amounts defined corresponding to the
land use amounts which are collected by investor of project under the contracts
of real estate transfer which have been signed; If a transfer contract fails to
define clearly the land use revenues, it is required to collect under proportion
of land use revenues which must paid for state budget on total sale turnover
from transfer of real estate of enterprise.
Chapter IV
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 8. Effect
This Circular takes effect on March 25,
2013.
Article 9.
Responsibility for implementation
1. People’s Committees of central-affiliated cities and provinces shall
direct functional agencies to implement in accordance with regulation of the
Government and guides of the Ministry of Finance.
2. The tax
agencies of all level shall popularize, guide for organizations, individuals in
order to implement in accordance with this Circular.
3.
Organizations, individuals being subjects regulated by this Circular shall
implement in accordance with guides in this Circular.
In the course of implementation, any
arising problems should be reported timely to the Ministry of Finance for
research and settlement.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan