THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 1329/BTC-TCT
Re: Implementation of Circular
130/2008/TT-BTC of December 26 2008
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Hanoi,
January 29, 2010
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To:
The Provincial-level Tax Departments
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1. Guidance
on the inclusion in deductible expenses of the amounts paid by enterprises into
unemployment insurance funds.
- Article 102
of the Social Insurance Law and Article 25, Chapter IV of Decree No.
127/2008/ND-CP of December 12, 2008, detailing the implementation of the Social
Insurance Law regarding unemployment insurance, which took effect on January 1,
2009, stipulate: “Sources for the formation of unemployment insurance funds
comply with Article 102 of the Social Insurance Law.
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2. Employers’
payment of 1% of the fund of monthly salaries and remuneration of laborers who
participate in unemployment insurance on which unemployment insurance premiums
are based.
3. The
State’s monthly budgetary support equivalent to 1% of the fund of the salaries
and remuneration of laborers covered by unemployment insurance on which
unemployment insurance premiums are based, which is transferred once a year.”
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Accordingly,
unemployment insurance contributions paid for laborers by enterprises under the
Social Insurance Law and Decree No. 127/2008/ND-CP of December 12, 2008,
detailing the implementation of the Social Insurance Law are compulsory
insurance, and therefore enterprises are allowed to include in deductible
expenses the unemployment insurance contributions which are not exceeding the
prescribed levels.
2. Guidance
on non-inclusion of personal income tax amounts in deductible expenses
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Personal
income tax amounts disallowed to be included in deductible expenses for
determining business taxable incomes are tax amounts withheld by enterprises
from taxpayers’ incomes for payment into the state budget. In case an
enterprise signs labor contracts stipulating that salaries and remunerations
paid to laborers are exclusive of personal income tax, personal income tax
amounts paid by the enterprise for its laborers may be included in deductible
expenses for determining business taxable incomes.
3. Guidance
on payment of taxes assessed on the basis of revenues from the sale of goods or
provision of services by non-business units.
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- For
services: 5%;
- For goods
trading: 1%;
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Under the
above guidance, non-business units that conduct goods and service business
operations subject to business income tax and can calculate revenues but cannot
determine expenses for and incomes from these operations shall declare and pay
business income tax in a percentage of revenues from the sale of goods or
provision of services.
Those which
are entitled to business income tax incentives may enjoy such incentives only
when they comply with accounting and invoice regulations, register and file tax
return and pay business income tax accordingly, when applying for business
income tax incentives, shall not calculate business income tax according to the
revenue-based percentages mentioned above.
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4.1.
Enterprises implemented projects to build houses for sale before 2008 and
already sold some completely built houses attached with land use rights. For
projects completed in 2009 on, when making business income tax finalization for
the whole project, an enterprise shall separate houses already delivered
together with land use rights to customers in 2008 or before for which it paid
taxes under the tax policy applied in 2008 and before, and shall calculate and
pay business income tax under Business Income Tax Law No. 09/2003/QH11 and
guiding documents. For houses sold together with land use rights from January
1, 2009 on, it shall calculate and pay business income tax under Business
Income Tax Law No. 14/2008/QH12 and guiding documents.
4.2. Article
13 of the Government’s Decree No. 124/2008/ND-CP of December 11, 2008,
stipulates that “incomes from real estate transfer include incomes from
transfer of land use rights or land lease rights; incomes from the sub-lease of
land by real estate enterprises under the land law, with or without
infrastructure facilities and architectural works attached to land.”
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Accordingly,
from January 1, 2009, enterprises of all economic sectors that earn incomes
from transfer of land use rights, transfer of land lease rights, and real
estate enterprises that earn incomes from land sub-lease are liable to pay tax
on incomes from real estate transfer.
5. Guidance
on the determination of business income tax for enterprises applying a business
income tax period different from the calendar year.
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Example: An
enterprise has a tax period from October 1, 2008, to September 30, 2009. In
case it is currently subject to an ordinary tax rate but not a preferential tax
rate, when finalizing its business income tax, the enterprise may allocate the
payable tax amount as follows:
Payable
business income tax
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=
Taxable
income in the fiscal tax period
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x
3 months x 28% +
Taxable
income in the fiscal tax period
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x
9 months x 25%
12
months
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6. Guidance
on the determination and carrying forward of losses.
- Clause 2,
Article 7 of Decree No. 124/2008/ND-CP stipulates that “an enterprise suffering
a loss may carry forward such loss to the subsequent year, which will be
subtracted from taxable incomes. The time of carrying losses forward must not
exceed 5 consecutive years, counting from the year following the loss-making
year.”
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So, the time
of carrying forward losses arising from 2009 on must not exceed 5 years,
counting from the year following the loss-making year. Losses arising before
2009 shall be carried forward under legal documents effective at that time; If
the remaining loss-carry forward time continues in 2009, it shall be calculated
consecutively.
7. Guidance
on other incomes.
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This
provision is re-guided as follows: Other incomes: “Incomes received in cash or
in kind from financing sources.”
8. Guidance
on the application of business income tax incentives.
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8.2.
Production units which were newly established from January 1, 2007, to before
January 1, 2009, and possess a business registration certificate or establishment
license are entitled to business income tax incentives under Decree No.
24/2007/ND-CP and Circular No. 134/2007/TT-BTC based on the actual conditions
met by the enterprises. The methods of determining periods of tax exemption and
reduction from the 2009 tax period comply with the guidance in Clause 4, Part I
of Circular No. 130/2008/TT-BTC. Production units that have been established
since January 1, 2009, but fail to meet the conditions on business lines and
geographical areas enjoying investment incentives defined in Decree No.
124/2008/ND-CP and Circular No. 130/2008/TT-BTC are not entitled to business
income tax incentives defined in Decree No. 124/2008/ND-CP and Circular No.
130/2008/TT-BTC .
The Ministry
of Finance notify the above to provincial-level Tax Departments for information
and guidance to their units for compliance.-
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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