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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
218/2013/ND-CP
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Hanoi,
December 26, 2013
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DECREE
DETAILING AND GUIDING THE IMPLEMENTATION OF LAW ON CORPORATE
INCOME TAX
Pursuant to the Law on
organization of Government dated December 25, 2001;
Pursuant to the Law on corporate
income tax dated June 3, 2008 and the Law amending and supplementing a number
of articles of the Law on corporate income tax dated June 19, 2013;
At the proposal of the Minister
of Finance;
The Government issues the Decree
detailing and guiding the implementation of the Law on corporate income tax;
Chapter 1.
GENERAL REGULATION
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This Decree regulates in detail and
guides the implementation of a number of articles of the Law on corporate
income tax and the Law on amending and supplementing a number of articles of
the Law on corporate income tax including: taxpayer, taxable i
ncome, Exempt income, determination
of taxable income, loss and loss carrying; revenues, deducted or undeducted
expenses when determing the taxable income, tax rate, method of tax
calculation, tax incentives and conditions for application of tax incentives;
Article 2.
Taxpayer
The taxpayers shall comply with the
provisions in Article 2 of the Law on corporate income tax and Clause 1,
Article 1 of the Law amending and supplementing a number of articles of the Law
on corporate income tax;
1. The taxpayers as prescribed in
Clause 1, Article 2 of the Law on corporate income tax include:
a) Enterprises established and
operating under regulations of Enterprise Law, Investment Law, the Law on
Credit Institutions, Insurance Business Law, Securities Law, Petroleum Law,
Commercial Law and the provisions of other legal documents in the forms: Joint
stock companies, limited liability companies, partnerships, private
enterprises, the parties in a business cooperation contract, the parties in
petroleum product sharing contract, petroleum joint venture enterprises and
joint operating companies;
b) Enterprise established under the
regulations of foreign law (hereinafter referred to as foreign enterprises)
with or without a permanent establishment in Vietnam;
c) Public and business enterprises
or non-public and non-business enterprises producing and trading goods have
their taxable income as prescribed in Article 3 of this Decree;
d) Organizations established and
operating under the Law on Cooperatives;
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2. Organizations established and operating
(or registering operation) under regulations of Vietnamese law, the business
individuals as taxpayers by the method of deduction at source in case of
purchase of services (including purchase of services associated with goods or
purchase of goods provided or distributed in the form of in-country import
export or under international commercial terms) based on contract signed with
foreign enterprises specified at Point c and d, Clause 2, Article 2 of the Law
on corporate income tax
The Ministry of Finance
specifically guides the tax deduction in this Clause;
Article 3.
Taxable income
1. The taxable income includes
income from the business and production activities of goods and services and
oher income specified in Clause 2 of this Article. For enterprises registering
business and having income specified in Clause 2 of this Article, this income
is determined as the one coming from the business and production activities of
the establishment;
2. Other income includes:
a) Income from capital transfers
includes income from the transfer of a part or whole of the capital invested in
the enterprise, including the sale of enterprise, transfer of stock or transfer
of capital contribution rights and other forms of transfer of capital as
prescribed by law;
b) Income from transfer of
investment projects, income from the transfer of the right to participate in
investment projects, income from the transfer of rights to explore, extract and
process minerals prescribed by law; income from transfer the real estate as stipulated
in Article 13 and 14 of this Decree;
c) Income from the right to use and
own property including income from the intellectual property rights, income
from technology transfer under the provisions of law;
d) Income from transfer, lease or
disposal of property (excluding real estate), which contains other valuable
papers;
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e) Deductions advanced as expenses
which are not used or have not been used up in the period of deduction are not
accounted by enterprises to adjust for reducing expenses;
g) Debts written off now recovered;
h) Liabilities payable without
identifying creditors;
i) Income from the business of the
previous years omitted now discovered;
k) The difference between the
collection of penalty or compensation for breach of economic contract or bonus
from good performance of commitments (excluding the fines or compensation is
reduced in the value of works during the investment period) minus (-) the
penalty or compensation due to breach of contract as prescribed by law.;
l) The grants in cash or in kind
received;
m) Differences from revaluation of
assets as prescribed by law to contribute capital or transfer upon splitting,
merger, consolidation or conversion of business type.
Enterprises receive the assets
accounted by re-evaluated price when determing the deductible expenses
specified in Article 9 of this Decree;
n) Income received from business
and production activities outside Vietnam;
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3. The taxable income incurred in
Vietnam of foreign enterprises specified in Point c and d, Clause 2, Article 2
of the Law on corporate income tax is the income earned in Vietnam from
provision of services, distribution and supply of goods, grant of loans,
copyrights for Vietnamese or foreign organizations and individuals doing
business in Vietnam, regardless of business location;
The taxable income specified in this
Clause does not include the income from services performed outside the
Vietnamese territory such as: repair of means of transportation, machinery and
equipment abroad; advertising, marketing, investment promotion and commercial
promotion abroad; brokerage for goods or services sales abroad; training
abroad, sharing the postal service and international telecommunications charges
to the foreign party;
The Ministry of Finance
specifically guides the taxable income specified in this Clause;
Article 4.
Exempt income
The Exempt income shall comply with
the provisions in Article 4 of the Law on corporate income tax and Clause 3,
Article 1 of the Law amending and supplementing a number of articles of the Law
on corporate income tax;
1. Income from farming, raising,
aquaculture, salt production of cooperatives; income of cooperatives operating
in the field of agriculture, forestry, fishery and salt industry done in areas
with difficult or extremely difficult socio-economic conditions; the income of
enterprise from the farming, raising, aquaculture in areas with extremely
difficult socio-economic conditions; income from fishing activities.
Income from farming, raising and
aquaculture of cooperatives and enterprises exempted from tax as prescribed in
this Clause does not include the income from processing and making of products
from farming, raising, aquaculture. The cooperatives and enterprises shall
separately account the income from the farming, raising and aquaculture with
the other areas of processing and making to determine the amount of income tax
from which the enterprises are exempted in this Clause. In case of failure to
separately account, the tax free income shall be determined by the ratio of
expenses of tax exemption activities with the total cost of production and
business of the establishment in the tax period.
The farming, raising and
aquaculture activities of cooperatives and enterprises in the area with
extremely difficult socio-economic conditions exempted from tax as prescribed
in this Clause and at Point e, Clause 2, Article 15 of this Decree are
determined by the economic sector code of level 1 of agriculture, forestry and
fisheries sector specified in the System of Sectors of Vietnam Economy;
Cooperatives operating in the field
of agriculture, forestry, fisheries and salt industry specified in this Clause
and in Clause 2 of Article 15 of this Decree are the ones meeting the rate of
supply of products and services to the members who are individuals, family
households and legal entities engaged in agriculture, forestry, fishery and
salt industry under the provisions of the Law on Cooperatives and guiding
documents.
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3. For income from the performance
of the contract for scientific research and technological development, income
from the sale of products made on trial and income from products made by new
technology first applied in Vietnam. The tax exemption period must not exceed
01 year from the start date of revenue from the sale of products under the
contract for scientific research and technological application, production on
trial or by new technology;
The Ministry of Finance
specifically guides the provisions in this Clause
4. Income from business and
production activities of goods and services of enterprises having more than 30%
of average number of employees as disabled, rehabilitated persons and HIV/AIDS
sufferers;
Enterprises exempted from tax
specified in this Clause are the ones having the annual average number of employee
from 20 persons or more, not including enterprises operating in the field of
finance and business of real estate;
Exempt income specified in this
Clause does not include other income specified in Clause 2, Article 19 of this
Decree;
5. Income from vocational training
dedicated to the ethnic minorities, the disabled, underprivileged children, the
objects of social evils, the persons under rehabilitation, the rehabilitated
persons, drug users, HIV/AIDS sufferers. Where the vocational training school
includes other subjects, the Exempt income is determined by the ratio between a
number of ethnic minorities, the disabled, underprivileged children, the
objects of social evils, the persons under rehabilitation, the rehabilitated
persons, drug users, HIV/AIDS sufferers and the total learners of the
establishment.
6. Income divided from capital
contribution, share purchase, joint venture and economic association with
domestic enterprises. After the party receiving the contributed capital,
issuing stocks or performing the joint venture and association has paid tax
under the provisions of the Law on corporate income tax, including the case
where the party receiving the contributed capital, issuing stocks or performing
the joint venture and association is enjoying preferential tax specified in
Chapter IV of this Decree.
7. The grants received are used for
educational activities, scientific research, culture, art, charity, humanity
and other social activities in Vietnam.
Where the organization receiving
grants and using them for improper purpose must pay the corporate income tax
calculated on the improper use in the tax period with the improper use.
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8. Income from transfer of
Certified Emission Reduction (CER) credit of enterprises first issued with
Certified Emission Reduction (CER) credit, for the following transfers, the
corporate income tax shall be paid as prescribed.
9. Income from performing the tasks
assigned by the Vietnam Development Bank on development investment credit,
export credit; income from credit activities for the poor and other subjects
enjoyed preferential treatment policy of Vietnam Bank for
Social Policies; income of one member limited liability companies managing the
assets of Vietnamese credit Institutions; income from revenue-generated
activities by performing the tasks assigned by the State of the State financial
funds:Vietnam social insurance Fund, the deposit insurers, the health insurance
Fund, the vocational training support Fund, the overseas employment support
Fund of the Ministry of Labor, Invalids and Social Affairs, the famer support
Fund, Vietnam legal aid Fund, the public-utility telecommunications Fund, the
local development investment Fund, Vietnam environmental protection Fund, the
credit guarantee Fund for small- and medium-sized enterprises, the cooperative
development aid Fund, the poor women support Fund, the protection Fund for
citizens and legal persons in overseas, the housing development Fund, the
development Fund for small- and medium-sized enterprise, the national
scientific and technological development Fund, the National technological
innovation fund; Incomes from the performance of tasks which are assigned by
the State of the housing and land development Fund and other funds of the State
that are decided for the establishment by the Government and Prime Minister and
operating under Vietnam's laws
10. The undivided income of the
establishments socializing the education, training, health and other socialized
fields (including Offices of judicial expertise) is left for investment and
development of those establishment as prescribed by specialized law on
education – training, health and other socialized fields; the income formed
from the undivided assets of cooperatives which are established and operating
under the provisions of the Law on cooperatives;
11. Income from technology transfer
under priority fields transferred to organizations and individuals in the areas
with the extremely difficult socio-economic conditions;
Chapter 2.
GROUNDS AND METHOD OF TAX CALCULATION
Article 5.
Grounds for tax calculation
The grounds for tax calculation are
the taxable income in the period and tax rate;
The tax period shall comply with
the provisions in Article 5 of the Law on corporate income tax and regulations
of law on tax management;
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Article 6.
Determination of taxable income
1. The taxable income in the tax
period is determined as follows:
Taxable
income
=
Assessable
income
-
Exempt
income
+
Losses
carried forward as prescribed
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Assessable
income
=
Revenue
-
Expenses
deducted
+
Other
income
Enterprises having many business
activities, then the accessable income from business and production activities
is the total income of all business activities. Where there is a loss of
business activity, the loss shall be offset from the accessable income of
income-generating business activities selected by enterprises. The remaining
income after offset shall apply the tax rate of corporate income tax of
business activities still generating income.
Income from the transfer of real
estate, transfer of investment project, transfer of right to participate in
investment projects, transfer of mineral exploration, mining and processing
rights must be determined separately for tax declaration. Where the transfer of
right to participate in investment projects, transfer of investment projects
(except for projects of mineral exploration and mining) or transfer of real
estate has losses, such losses are offset against profits of the production
business activities in a tax period. Where the enterprises perform the
dissolution procedures selling real estate as fixed assets, the income from the
transfer of real estate (if any) shall be offset against income from production
and business activities of enterprises.
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a) Income from capital transfer
(excluding income from securities transfer specified at Point b of this Clause)
shall be determined by the total amount collected under the transfer contract
minus (-) the purchase price of the capital transferred, minus (-) expenses
directly related to the transfer.
Where enterprises transferring
capital do not receive cash but assets or other material benefits (such as
stocks or fund certificates) with income generated, they must be subject to the
corporate income tax;
b) Income from transfer of
securities is determined by the sale price minus (-) the purchase price of
securities transferred, minus (-) the expense directly related to the transfer
of securities.
Where enterprises issue stocks, the
difference between the issue price and the face value without corporate income
tax;
Where enterprises conduct the
separation, splitting, consolidation or merger with stock swap done at the time
of separation, splitting, consolidation or merger, if the income is generated,
this income must be subject to corporate income tax.
Where enterprises transferring
securities do not receive cash but assets or other material benefits (such as
stocks and fund certificates) with income generated, they must be subject to
the corporate income tax;
c) Income from intellectual
property rights or technology transfer is determined by the total amount
collected minus (-) prime cost or expenses to create intellectual property
rights or technology transfer, minus (-) the cost of maintenance, upgrading and
development of intellectual property rights, technology transfer and other
expenses deducted;
d) Income from lease of assets is
determined by the leasing income minus (-) depreciation deductions, costs of
maintenance and repair of assets, costs of lease of assets for sub-leasing (if
any) and other costs deducted relating to the lease of assets;
dd) Income from transfer or
disposal of assets (excluding real estate) by the proceeds from the transfer or
disposal of assets minus (-) the residual value of the assets recorded on the
accounting books at the time of transfer or disposal and the costs deducted
relating to the transfer or disposal of assets;
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g) Differences from the revaluation
of assets or transfer upon separation, splitting, consolidation, merger,
dissolution, conversion of business type, conversion of owners contributing
capital is the difference between the re-evaluated value of assets with the
remaining value of thoses assets recorded on the accounting books before the
revaluation of assets.
Increasing or decreasing
differences resulting from the revaluation of fixed assets upon capital
contribution, or transferred assets upon separation, splitting, consolidation,
merger or transformation of enterprises, assets being the land use right value
upon capital contribution to investment projects on building houses or
infrastructure for sale shall be accounted as other incomes in a tax period;
particularly, the difference resulting from the revaluation of land use right
value used for capital contribution in which the capital contribution receiving
party is not allowed to depreciate, shall be gradually accounted as other
incomes for a maximum of 10 years from the year of capital contribution by
assets;
h) For business cooperation
contract (BCC) with division of profits after tax, the income is determined by
total revenue under BCC minus (-) the total costs related to the revenue
generation of BCC .
The Ministry of Finance
specifically guides the determination of revenue and costs of BBC with division
of profits after tax;
i) The income received from
business and production activities abroad is the total revenue received before
tax;
4. Income from exploration and
extraction of oil and gas is determined by each oil and gas contract;
Article 7.
Determination of loss and loss transfer
1. Losses incurred in a tax period
is the negative (-) difference of taxable income excluding losses carried
forward from the previous years shall be determined by the formula specified in
Clause 1, Article 6 of this Decree.
2. Enterprises with loss shall
carry their losses forward to the subsequent year and are deducted from taxable
income. The time permitted for loss transfer is continuously calculated but not
exceeding 5 years from the year following the year with loss incurred.
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Article 8.
Revenue
The revenue to calculate assessable
income shall comply with the provisions in Article 8 of the Law on corporate
income tax;
1. The revenue to calculate the
taxable income is the total sale, processing and services supply proceeds
including price subsidies, surcharges or extra enjoyed by enterprises,
irrespective of whether or not the proceeds have been collected or not.
For enterprises declaring and
paying value added tax by the method of tax deduction, the revenue to calculate
the corporate income tax is the revenue without value added tax. For
enterprises declaring and paying value added tax by the direct method on the
added value, the revenue to calculate the corporate income tax includes the
value added tax;
2. The time to determine the
revenue to calculate the taxable income for goods to be sold outis the time to
transfer the ownership or the right to use of goods to the purchasers;
The time to determine the revenue
to calculate the assessable income for services is the time to finish the
services supply to the purchasers or the time to issue invoice of services
supply;
3. The revenue to calculate the
assessable income for several cases specified as follows:
a) For goods sold by installment
payment determined by the selling price paid once, not including payment of
interest by installments or deferred payment;
b) The goods or services used to
exchange or internally consume (excluding the goods and services used to
continue the process of business and production of enterprises) are determined
by the selling price of products, goods or services of the same type or similar
at the time of exchange or internal consumption;
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d) For asset leasing activities,
golf course business activities or other services business services that
customers have prepaid for many years as the amount the asset lessee or
services purchaser has paid by each period under contract. Where the asset
lessee or services purchaser has prepaid for many years, the revenue to calculate
the assessable income is allocated to the number of year prepaid or determined
by the lump sum revenue. Where the enterprises are enjoying the tax incentives,
the determination of incentive tax should be based on the total income tax the
enterprise should pay of the number of year prepaid divided (:) by the number
of year prepaid;
dd) For credit activities or
financial leasing activities are loan interest and revenue from financial
leasing receivable generating in the tax period;
e) For the transportation is the
total revenue of freight of passenger, goods or luggage generated in the tax
period;
g) For electricity and clean water
is the amount specified on VAT invoice;
h) For business of insurance and
reinsurance is the amount of original premium receivable; agent services fees
(including damage assessment, claim settlement, asking for claim from a third
party, settlement of goods compensated by 100%); reinsurance costs; collection
of reinsurance commission and other revenues on insurance business minus (-)
the reimbursemtns or reduction of premium, reinsurance costs, reimbursements or
reduction of retroceded reinsurance commissions.
In case of co-insurance, the
revenue to calculate the assessable income is the proceeds of original
insurance allocated n proportion to the co-insurance excluding VAT;
For insurance contract agreed to
pay by each period, the revenue to calculate the assessable income is the
amount receivable generated in each period;
i) For construction and
installation activities is the value of works, works items or volume of
construction and installation works to be accepted;
In case of construction and
installation without the supply of raw materials, machinery and equipment, the
taxable revenue does not include the value of raw materials, machinery and
equipment;
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- Where the parties involved in the
business cooperation contract divide the business result by revenue from sales
of goods and services, then the revenue to calculate tax is the revenue of each
party divided under contract;
- Where the parties involved in the
business cooperation contract divide the business result by revenue after tax,
the revenue to determine the assessable income is the proceeds from the sale of
goods or services of contract;
l) For business of casino, games
with prize or betting business is the proceeds from these activities including
excise tax minus (-) amount paid for prize to customers;
m) For the securities business are
the revenues from brokerage services, securities dealing, securities
underwriting, securities investment consulting, investment fund management,
issue of fund certificate and services of market organization and other
securities services in accordance with law;
n) For the search, exploration and
extraction of oil and gas is the total revenue from sale of oil and gas under
fair transaction contract in the tax period;
o) For derivative financial
services are the proceeds from the provision of derivative financial services
performed during the tax period;
The Ministry of Finance
specifically guides the provisions in this Article and for a number of
particular cases.
Article 9.
Expenditures deducted and not deducted upon determination of assessable income
1. Except for the provisions
specified in Clause 2 of this Article, enterprises shall be deducted from all
expenditures if meeting the following conditions:
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- Expenditures for implementation
of duties of national defence education and security, traning, activities of
militia forces and other duties of national defence and security as prescribed
by law, the expenditures for operation of Party organizations and social
political organizations in enterprises;
- The actual expenditures for
activities on HIV / AIDS prevention at enterprises’ workplace, including
expenses for training enterprises’ staff of HIV / AIDS prevention, expenses for
organization of communication for HIV / AIDS prevention for employees, expenses
for consultation, examination and HIV testing and expenses for supporting HIV
sufferers who are enterprises’ employees;
b) Expenditures with adequate
invoices and documents as prescribed by law;
For the cases: Purchase of goods
which are agricultural, forestry and aqua products directly caught and sold
out; buying handmade products made of jute, sedge, bamboo, rattan, straw,
coconut shell, internal coconut shell or materials used from agricultural
products of handicraft producers directly selling, buying soil, rocks, sand,
and gravel of family households and individuals exploiting by themselves
directly selling, buying scrap from collectors, buying furniture and property
from family households and individuals directly selling and the purchase
services of family households and individuals without business must have
voucher paid to the seller and list of purchase of goods or services which the
enterprises’ legal representatives or authorized persons signs and assume the
responsibility.
c) For individual invoice of
purchase of goods and services with value from twenty million dong or more,
there must be voucher of non-cash payment, except for enterprises’ expenditures
for implementing the duties of national defense and security, activities of
HIV/AIDS prevention at workplace, support of activities of Party or social
political organizations in enterprises specified at Point a, Clause 1 of this
Article; for the purchase of goods and services made with the List specified at
Point b, Clause 1 of this Article;
The Ministry of Finance
specifically guides the payment under contract when the time of payment is
different from the time of expense record as prescribed and other expenditures
without non-cash payment voucher;
2. The expenditures not deducted
upon determination of assessable income shall comply with the provisions in
Clause 2, Article 9 of the Law on corporate income tax and Clause 5, Article 1
of the Law amending and supplementing a number of articles of the Law on
corporate income tax. A number of cases where expenditures are not deducted are
specified as follows:
a) The expenditures not satisfying
the conditions specified in Clause 1 of this Article, except for the value of
damage due to natural disaster, epidemics, fire and other unforeseen circumstances
are not compensated;
The value of losses due to natural
disasters, epidemics, fires and other unforeseen circumstances without
compensation is determined by the total loss value minus (-) the value the
insurers or other individuals and organizations must compensate as prescribed
by law;
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Cost
of business management allocated by foreign companies to the permanent
establishment in Vietnam in the tax period
=
Taxable
revenue of the permanent establishment in Vietnam in the tax period
x
Total
cost of business management of foreign companies in the tax period
Total
revenue of company abroad including the revenue of permanent establishments
in other country in the tax period
c) The expenditure exceeds as
prescribed by law on provision appropriation;
d) The depreciation of fixed assets
not in accordance with regulations of the Minitry of Finance includes:
depreciation for car with 09 seats or less (except for automobiles used for
business of passenger transport, tourism and hotel) in proportion to the prime
cost exceeding 1.6 billion dong/car; depreciation of civil aircraft or yachts
not used for business of transport of passengers and goods or business of
tourism and hotel;
dd) The accruals on expenses
inconsistently with regulations of law;
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e) Payments of interest from loans
corresponding to the missing charter capital, under the capital contribution
schedule stated in the enterprise’s charter capital; interest from loan has
been recoded into the value of assets; interest from loans to implement
contracts for exploration and extraction of oil and gas;
g) Expenditure for advertising,
marketing, promotion, brokerage commission (excluding insurance commission as
prescribed by law on insurance business, commission for sales agent at right
price, commission paid to the distributor of multi-level marketing
enterprises); expenditures for reception, meeting, conference; expenditures for
support of costs directly related to the business and production activities
exceeding 15% total expenditure deducted.
The total expenditure deducted
excluding the expenditures specified above; for commercial operation excluding
Expenditures subject to expense
control at this Point include donation or offer to customers;
h) The expenses permitted for
recovery exceed the rate specified in oil and gas contract approved. Where the
oil and gas contract does not provide for expense recovery rate, the expense
exceeding more than 35% shall not be included in the expenses deducted. The
expenses not included in the recovered expenses include:
- The expenditures specified in
Clause 2, Article 9 of the Law on corporate income tax and Point 2, Clause 5,
Article 1 of the Law amending and supplementing a number of articles of the Law
on corporate income tax;
- Costs incurred prior to the
effect of the oil and gas contract, unless otherwise agreed in oil and gas
contract or by decision of the Prime Minister;
- Other types of petroleum
commissions and expenditure are not included in the recovery expenses under
contract;
- Interest expenses for the
investment in search, exploration, development of mire and oil and gas
extraction;
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i) The input value added tax
deducted and the input value added tax of value of car with 9 seats or less
exceeding 1.6 billion dong shall not be deducted . The corporate income tax and
taxes, fees, charges and other revenues are not included in the expenses as
prescribed by the Ministry of Finance;
k) The expenditures not
corresponding to the taxable income, except for some special cases under the
guidance of the Ministry of Finance;
l) Foreign exchange differences
from revaluation of monetary items with foreign currency origin at the end of
tax period, except for the foreign exchange differences from revaluation of
debts payable with with foreign currency origin at the end of tax period and
the foreign exchange differences during the basic construction investment to
form the fixed assets of enterprises newly established but theses assets have
not been put into business and production shall comply with guidance of the
Ministry of Finance;
For debts receivables, loan with
foreign currency generated in the period, the foreign exchange difference
included in the expenses deducted is the difference between the exchange rate
at the time of debt recovery or loan recovery with the exchange rate at the
time of recording the debts receivable or initial loan;
m) Salaries and wages of private
business owners , owners of one-member limited liability companies ( owned by
an individual ) , remuneration paid to a founding member of enterprise but
these are not directly involved in administration of production and business;
salaries , wages and other expenses accounted to be paid to workers but in fact
not paid or without invoice or voucher as prescribed by law; expenditures for
bonuses or buying life insurance for employees without specified eligibility
for enjoyment in one of the following documents: labor contract, collective
labor agreement; financial Regulation of Company , Corporation or Group; reward
Regulation specified by Chairman of the Board, General Director and Director
based on the financial regulations of Company or Corporation; expenditures for
salaries, wages and allowances payable to employees but the expired time limit
for submission of documents for annual tax settlement actually not paid yet
unless enterprises have appropriate provision fund to supplement the salary
fund of the subsequent year to ensure the payment of salary is not interrupted
or used for other purposes. The annual rate of provision is decided by
enterprises but not exceeding 17% of salary fund implemented (as the total
salary actually paid of that settlement year to the time limit for submission
of settlement document as prescribed, excluding the amount of appropriation of
salary provision fund of previous year spent in the tax settlement year). Where
in previous year, the enterprises have appropriated their salary provision fund
but after 06 months, from the end day of financial year, the enterprises have
not used or have used up their salary provision fund, the enterprises must
record the reduction of costs of the following year;
n) Grants, except for grants for
education, health care, scientific research, disaster recovery, building of
unity houses, gratitude houses and houses for the poor, the subjects enjoyed
preferential treatment policy as prescribed by law, the grants under the
State program for localities in areas having extremely difficiculty
socio-economic conditions;
Organizations receiving the grants
for scientific research specified at this Point is technological and scientific
organizations established and operating under the Science and Technology Law
performing their scientific and technological duties as prescribed by law on
science and technology;
o) Expenditures in excess of 01
million VND / month / person for: Deduction for voluntary pension fund,
purchase of voluntary pension insurance, life insurance for employees; the
excess of rate specified by law on social insurance or the health insurance
appropriated for funds of social security (social insurance, compulsory
supplementary pension insurance), medical insurance fund and unemployment
insurance fund for employees);
Expenditures appropriated for the
voluntary pension fund, social security fund, purchase of voluntary pension
insurance, life insurance for employees are included in the expenses deducted
in addition to failure to exceed the rate specified in this Clause, the
conditions for enjoyment and rate of enjoyment in one of the following
documents: labor contract, collective labor agreement; financial Regulation of
company, corporation or group; reward Regulation specified by Chairman of the
Board, General Director and Director based on the financial regulations of
Company or Corporation
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q) Cash for late payment of tax
under the provisions of the Law on Tax Administration;
r) Expenditures directly related to
the issue of stock (except for stocks classified as liabilities payable) and
dividend of stocks (except for dividend of stock classified as liabilities
payable), trading of fund stocks and other expenditures directly related to the
increase or reduction of equity of enterprise;
The Ministry of Finance
specifically guides the expenses deducted or not deducted under the provisions
of this Article;
Article 10.
Tax rate
The tax rate of corporate income
tax shall comply with the provisions in Clause 6, Article 1 of the Law amending
and supplementing a number of articles of the Law on corporate income tax;
1. The tax rate of corporate income
tax is 22%, except for case where the enterprise is subject to the tax rate of
20% and the tax rate from 32% to 50% specified in Clause 2 and 3 of this Article
and subject entitled to incentives of tax rate specified in Article 15 and 16
of this Decree;
From January 01, 2016, the persons
subject to the tax rate of 22% specified in this Clause shall be subject to the
tax rate of 20%.
2. Enterprises established and
operating under the law of Vietnam, including cooperatives, non-business units
operating the production and business of goods and services with the total
annual revenue not exceeding 20 billion dong are entitled to the tax rate of
20%;
The total annual revenue as a basis
for determination of enterprise subject to the tax rate of 20% specified in
this Clause is the enterprise’s total revenue of sale of goods and services
supply of the preceding year.
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Article 11.
Method of tax calculation
1. The income tax enterprises shall
pay in the tax period is equal to the taxable income multiplied (x) at the tax
rate. Where the enterprises have paid their income tax for income generated
abroad, they shall be deducted from the amount of tax paid but not exceeding
the maximum amount of tax paid by the enterprises as prescribed of the Law on
corporate income tax;
2. The income tax to be paid by the
enterprises for transfer of real estate is equal to the income from the
transfer of real estate multiplied (x) at the tax rate of 22%. From January 01,
2016, this tax rate is 20%;
3. For enterprises specified at
Point c and d, Clause 2, Article 2 of the Law on corporate income tax, the
income tax payable by enterprises is a percentage (%) of the revenue from sale
of goods and services in Vietnam. To be specific:
a) Services: 50%, as for services
of management of restaurant, hotel and casino: 10%; in case of supply of
services associated with goods, then the goods shall be calculated at the rate
of 1% and 2% in case of failure to separate the value of goods with the value
of services;
b) Providing and supplying goods in
Vietnam in the form of in-country import/export or under international
commercial terms (Incoterms): 1%
c) Royalty: 10%;
d) Lease of aircraft (including
aircraft engines and spare parts) and vessel: 2%;
dd) Lease of drilling rigs,
machinery, equipment, means of transport (except for provision of Point d of
this Clause): 5%;
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g) Transfer of securities,
reinsurance to abroad: 0.1%;
h) Derivative financial services:
2%
i) Construction, transportation and
other activities: 2%;
4. For oil and gas extraction
activities with regulations on accounting of revenue and expenses in foreign
currency in contract, the taxable income and the amount of tax to be paid is
determined in foreign currency’
5. Non-business units and other
organizations that are not enterprises established and operating under the
regulations of Vietnam’s law having their activities of goods and services with
income subject to the corporate income tax and the income has been accounted by
these units but the expenses and income of business activities are not
determined, then the coporate income tax is declared and calculated by the
rate% on the revenue of goods and services, specifically as follows:
a) For services (including interest
from deposit and from loan): 5%. As for education, health, art performance, the
tax rate specified at Point c of this Clause shall apply;
b) For goods business: 1%
c) For other activities: 2%
Article 12.
Place of tax payment
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The amount of income tax the
enterprise shall pay in the provinces and centrally run cities where their
production establishment of dependent accounting are located is determined by
the amount of tax the enterprises shall pay in a period multipled (x) by the
rate between the expenses incurred production establishment of dependent
accounting with the enterprises’ total expenses.
The payment of tax specified in
this Clause does not apply to works, works items or construction establishment
of dependent accounting;
The decentralization, management
and use of revenue on corporate income tax shall comply with the provisions of
the Law on the State Budget.
2. The dependent accounting units
or overall sector accounting enterprises having their income in addition to the
main business activities shall pay tax in provinces or cities where there are
those business activities;
3. The Ministry of Finance guides
the place to pay tax specified in this Article;
Chapter 3.
INCOME FROM TRANSFER OF REAL ESTATE
Article 13.
Income from transfer of real estate including income
from transfer of land use right; income from the sublease of land of the real
estate business enterprises as prescribed by law on land regardless of with or
without infrastructure, architectural works attached to the land, income from
the transfer of houses and construction works attached to land, including the
assets attached to those houses and construction works regardless of with or
without transfer of land use right, land lease right and income from the
transfer of other assets attached to land;
Article 14.
The assessable income from the transfer of real estate
is determined by the revenue from the transfer of real estate minus the prime
cost of real estate and expenses deducted in relation to the transfer of real
estate;
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Where the price to transfer the
land use right under the contract of real estate sale and purchase is lower
than the land price provided for by the People’s Committee of provinces and
centrally run cities at the time of contract signing, the price of land
provided for by the People’s Committee of provinces and centrally run cities
shall be calculated;
2. The time to determine revenue to
calculate the assessable income is the time to hand over the real estate;
In case of prior collection of
payment under progress, then the time to determine the revenue to calculate the
income tax which the enterprise shall temporarily pay at the time of payment
collection. The Ministry of Finance shall guide the temporary payment of tax
specified in this Clause;
3. Expenses of transfer of real
estate deducted:
a) The prime cost of land
transferred is determined in accordance with the origin of land use rights as
follows:
- For land delivered with
collection of land use fee or land lease, then the prime cost is the is the
amount of money from land use or land lease actually paid to the State budget;
- For land received with use right
from the other organizations and individuals, based on contract and legal
vouchers upon receipt of land use right or land lease right; where there are
contract and legal vouchers, the prime cost is calculated with the price
provided for by the People’s Committee of provinces and centrally run cities at
the time the enterprises receive the transfer of real estate;
- For land as capital contribution,
the prime cost is the price agreed upon capital contribution;
- For land inherited, donated,
offered, given without determination of prime cost, the price of types of land
provided for by the People’s Committee of provinces and centrally run cities at
the time of receipt of inheritance, donation or offer;
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b) Expenses for compensation and
support when the State recovers land;
c) Types of fee and charge as
prescribed by law related to the issue of land use right;
d) Expenses for land renovation and
site leveling;
dd) Value of infrastructure and
architectural works on land;
e) Other expenses related to the
real estate transferred;
Chapter 4.
INCENTIVE CORPORATE INCOME TAX
Article 15.
Incentive tax rate
1. Incentive tax rate of 10% within
15 years applied to:
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b) Income of enterprise from
performing new investment project in the fields: Scientific research and
technological development; application of high technology in the list of
hi-tech invested and developed with priority as prescribed by the hig-tech Law;
high-tech incubation, high-tech enterprise incubation; venture capital for
high-tech development in the list of high-tech developed with priority as
prescribed by high-tech law; construction investment and business of high-tech
incubator, high-tech enterprise incubator; investment and development of water
plants, power plants, water drainage and supply system, bridges, roadway,
railway, airports, seaports, river ports, railway stations and extremely
significant infrastructure that shall be decided by the Prime Minister;
production of software products; production of composite materials, light
building materials, rare materials, production of renewable energy, clean
energy, energy from waste destruction and biotechnology development.
Software production investment
projects specified at this Point is the software production investment projects
in the list of software products meeting the requirement on process of software
production as prescribed by law;
c) Income of enterprises from
performing new investment projects in the field of environmental protection
including: Production of equipment of environmental pollution treatment,
environmental surveying and analysis equipment; environmental treatment and
protection; collection and treatment of wastewater, waste gas, solid waste,
recycling and re-use of waste;
d) High-tech enterprises and
agricultural enterprises applying high-tech;
Where the enterprises are enjoying
the incentive corporate income tax or have stopped the enjoyment of incentive
corporate income tax as prescribed by legal normative documents on corporate
income tax and are issued with Certificate of high-tech enterprise or
agricultural enterprise applying high-tech, then the incentives for high-tech
enterprises or agricultural enterprise applying high-tech is determined by the
incentives applied to the high-tech enterprise or agricultural enterprise
applying high-tech specified in Clause 1, Article 15 and Clause 1, Article 16
of this Decree minus the time of incentives enjoyment (including tax rate and
time of exemption or reduction if any);
dd) The income of enterprise from
the implementation of new investment project in production (excluding projects
making products subject to the excise tax and the mineral mining projects)
should meet one of two criteria:
- Project has scale of investment
capital of at least 6 trillion dong disbursed no later than 3 years after the
issue of investment license and has a minimum total revenue of at least 10
trillion / year after 3 years at the latest since year of revenue.
- Project has scale of investment
capital of at least 6 trillion dong disbursed no later than 3 years after the
issue of investment license and employs over 3,000 employees after 3 years at
the latest since year of revenue.
The number of employee specified at
this Point is the number of employee having signed full-time labor contract,
excluding the number of number of part-time employee and short-term contract of
less than 01 year;
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a) The income of enterprise from
performance of socialization in the field of education – training, vocation,
health, culture, sports and environment;
List of type, criteria, size and
standard of enterprises carrying out the socialization specified in this Clause
regulated by the Prime Minister;
b) Income from publication
activities of Publisher under the provisions of Publishing Law;
c) Income from printed newspapers
activities (including advertising on printed newspapers ) of press agency under
the provisions of the Press Law;
d) Income of enterprise from
implementing investment projects - social housing business for sale, for rent,
for lease purchase for the subjects specified in Article 53 of the Housing Law;
Social housing specified in this
Clause is the houses that are built by the State, organizations and individuals
of economic sectors and meet the criteria for housing, housing sale price,
rental, price of lease purchase, subjects and conditions for purchase, lease,
lease purchase of social housing under the regulations of law on housing and
determination of income subject to the tax rate of 10% specified in this Clause
regardless of the time to sign contract for sale, lease or lease purchase of
social housing;
dd) Income of enterprise from:
Planting, care and protection of forest, agriculture, forestry and fishery
growing in difficult socio-economic areas; production, multiplication and
breeding of plant variety and animals; salt production, mining and refining
excluding salt production specified in Clause 1, Article 4 of this Decree;
investment in preservation of agricultural products after harvest, preservation
of agricultural and aquatic products and food;
e) Income of cooperative operating
in the field of agriculture, forestry, fishery and salt industry not falling
into the difficult or extremely difficult socio-economic areas, except for
income of cooperatives specified in Clause 1, Article 4 of this Decree;
3. Tax rate of 20% during ten years
applied to:
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b) Income of enterprise from
performing new investment project: production of high-quality steel, energy
saving products, machinery and equipment for agriculture, forestry, fishery and
salt industry; production of irrigation and drainage equipment; production,
refining of cattle, poultry and aquatic animal feed,; development of
traditional industries.
Enterprises performing new
investment projects in the fields and areas of tax incentives specified at
Point a and b of this Clause and from January 01, 2016, the tax rate of 17%
shall be applied;
4. Tax rate of 20% for people’s
credit fund and micro financial institution and from January 01, 2016, the tax
rate of 17% shall be applied;
For people’s credit fund and micro
financial institution, after the expiration of application of tax rate of 10%
specified in Clause 1 of this Article, they shall apply the tax rate of 20%
(and from January 01, 2016, the tax rate is 17%). The micro financial
institution specified in this Clause is the institution established and
operating under the provisions of the Law on financial institutions;
5. For projects subject to tax
incentives specified at Point b and c, Clause 1 of this Article with large
scale and high or new technology in need of special investment attraction, then
the time to apply the incentive tax may be extended but the total time for tax
rate of 10% shall not exceed 30 years. The Prime Minister shall decide upon the
extension of application of tax rate of 10% specified in this Clause at the
request of the Minister of Finance;
6. The time to apply the incentive
tax specified in this Article is calculated continuously from the first year
the enterprise has revenue from new investment projects; for high-tech
enterprises or agricultural enterprise applying high-tech, the time is
calculated from the day recognized as high-tech enterprise or agricultural
enterprise applying high-tech; for the high-tech projects, the time is
calculated from the day issued with certificate of high-tech application
project;
Article 16.
Tax exemption and reduction
1. Tax exemption for 4 years,
reduction of 50% of tax payable for the next 9 years for:
a) Income of enterprise from
performing new investment projects is specified in Clause 1, Article 15 of this
Decree;
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2. Tax exemption for 4 years,
reduction of 50% of tax payable for the next 5 years for enterprise’s income
from performing new investment projects in the field of socialization in the
areas not in the list of difficult or extremely difficult socio-economic
conditions specified in the Annex issued with this Decree.
3. Tax exemption for 2 years,
reduction of 50% of tax payable for the next 4 years for incomes from
performing new investment projects specified in Clause 3, Article 15 of this
Decree and enterprise’s income from performing new investment projects in
industrial parks (except for industrial parks located in the areas with
advantageous socio-economic conditions);
Areas with advantageous
socio-economic conditions specified in this Clause are urban districts of urban
cities of special type or type I directly under the Central and urban cities of
type I directly under provinces; where the industrial parks are located in both
advantageous and disadvantageous, the determination of tax incentive for
industrial parks based on the areas with larger industrial park area. The
determination of urban cities of special type or type I specified in this
Clause shall comply with regulations of the Government on classification of
urban cities;
4. The time for tax exemption or
reduction specified in this Article is calculated continuously from the first
year of assessable income from the new investment projects entitled to tax
incentive. Where there is no assessable income in the first three years, from
the first year of assessable income from the new investment project, the time
for tax exemption or reduction is calculated from the fourth year. The time for
tax exemption or reduction applied to high-tech enterprises or agricultural
enterprises applying high-tech specified in Clause 1 of this Article is calculated
from the time of being recognized as high-tech enterprises or agricultural
enterprises applying high-tech
Where in the first tax period but
the enterprise’s new investment project with the time of production and
business exempted from or reduced in tax of less than 12 (twelve) months, the
enterprise shall be entitled to the tax exemption or reduction for new
investment project in that tax period or registration with the tax authority
the time of starting the tax exemption or reduction from the next tax period;
5. Enterprises having development
investment projects operating in the fields and areas with the incentives of
corporate income tax under the provisions of this Decree and expanding scale of
production, raising capacity and innovating if meeting one of three criteria
specified in this Clause shall be entitled to tax incentives of projects under
operation for the remaining time (if any) or be exempted from or reduced in tax
for the income additionally increased from the investment and expansion. The
time for tax exemption or reduction for the income additionally increased from
the investment and expansion specified in this Clause is equal to the time for
tax exemption or reduction applied to the new investment project in the same
area and fields entitle to the incentives of corporate income tax.
The expansion investment projects
specified in this Clause must meet one of the following criteria:
- The prime cost of fixed assets
increases when the investment project completed and put into operation reaches
a minimum of 20 billion dong for the expansion investment project in the fields
entitled to the incentives of corporate income tax under the provisions of this
Decree or from 10 billion dong for expansion investment projects implemented in
the areas with difficult or extremely difficult socio-economic conditions under
the regulations of law on corporate income tax;
- The proportion of prime cost of
fixed assets reaches a minimum increase of 20% compared to the total prime cost
of fixed assets prior to the investment;
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Where the enterprises in operation
upgrade, replace or innovate the technology of projects in operation in the
areas and fields entitle to the tax incentives under the provisions of this
Decree without meeting one of three criteria specified at this Point, then the
tax incentives shall comply with the projects in operation for the remaining
time (if any);
Where the enterprises are entitled
to the tax incentives under the status of expansion investment, the income
increased from expansion investment shall be separately accounted. In case of
failure of separate accounting, the income from expansion investment is determined
by the ratio between the prime cost of fixed assets newly invested and put into
use for production and business on the total prime cost of enterprise’s fixed
assets;
The time for tax exemption or
reduction specified in this Clause is calculated from the year when the
expansion investment project has been completed and put into production and put
into production and business with revenue. Where there is no assessable income
in the first three years, from the first year of revenue from the expansion investment
project, then the time for tax exemption or reduction is calculated from the
fourth year;
The tax incentives specified in
this Clause do not apply to the expansion investment from merger or acquisition
of enterprise or investment project in operation;
Article 17.
Tax reduction for other cases
1. Enterprises producing,
performing construction or transporting employ from 10 to 100 female employees
in which the number of female employee accounted for over 50% of the total
number of employees regularly present or regularly employ over 100 female
employees in which the number of female employee accounted for over 30% the
total number of employees regularly present of enterprise entitled to tax
reduction in corporate income tax equal to the additional expenses for female
employees;
a) Expenditures for vocational
re-training;
b) Expenses for salaries and
allowances (if any) for teacher in kindergarten and nursery organized and
managed by enterprise;
c) Expenditure for additional
health examination in the year;
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dd) Salary and allowance paid to
female employee during lmaternity eave after giving birth or breastfeeding
under the regulations but still working;
2. Enterprises employ workers as
ethnic minorities are entitled to the corporate income tax equal to the
additional expenses for the workers as ethnic minorities for vocational
training, accommodation expense, social insurance and health insurance for them
in case where the State has not supported them according to regulations.
3. Enterprises performing the
transfer of technology in the fields transferred with priority to organizations
and individuals in the areas with difficult socio-economic conditions are
entitled to reduction of 50% of corporate income tax calculated on the income
from the transfer of technology.
Article 18.
Deduction for setting up of enterprises’ scientific and technological
development funds
The deduction for setting up of
enterprises’ scientific and technological development funds complies with the
provisions in Article 17 of the Law on corporate income tax and Clause 11,
Article 1 of the Law amending and supplementing a number of articles of the Law
on corporate income tax;
1. Enterprises established and
operating under the regulations of Vietnam law may deduct a maximum of 10% on the
annual taxable income to set up enterprises’ scientific and technological
development funds. For enterprises whose 50% of chartered capital is hold by
the state, in addition to deducting the scientific and technological
development funds as prescribed by this Law, they must also ensure the minimum
rate of deduction of fund specified in the Law on science and technology;
Annually, the enterprises shall
decide on the rate of deduction of scientific and technological development
funds as prescribed above and prepare the report on deduction and use of
scientific and technological development funds together with the declaration
sheet of settlement of corporate income tax;
The Form of report on deduction and
use of enterprises’ scientific and technological development funds is provided
for by the Ministry of Finance;
2. Enterprise is operating but has
change in form of ownership, consolidation or merger, then the
newly-established enterprise from the change in form of ownership,
consolidation or merger may inherit and take responsibility for management and
use of enterprises’ scientific and technological development funds prior to
conversion, consolidation or merger.
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Article 19.
Conditions for application of incentives of corporate income tax
The conditions for application of
incentives of corporate income tax shall comply with the provisions in Clause
12, Article 1 of the Law on amending and supplementing a number of articles of
the Law on corporate income tax;
1. Enterprise must separately
account the income from the business and production entitled to the incentives
of corporate income tax (including the incentive tax rate or tax exemption or
reduction); where there are incomes or expenses deducted which cannot be
accounted separately, then these incomes or expenses deducted are determined at
the rate between the expenses deducted or revenue of business and production
activities entitled to tax incentives on total expenses deducted or
enterprise’s revenue;
2. No application of incentives of
corporate income tax specified in Clause 1, 4, Article 4 and Article 15, 16 of
this Decree and no application of tax rate of 20% specified in Clause 2,
Article 10 of this Decree for the following incomes:
a) Incomes from capital transfer,
transfer of capital contribution right; income from real estate transfer,
except for incomes from investment and business of social housing specified at
Point d, Clause 2, Article 15 of this Decree; incomes from transfer of
investment project, transfer of right to participate in investment, transfer of
right to explore and mine minerals; incomes received from the business and
activities outside Vietnam;
b) Incomes from the search,
exploration and extraction of oil, gas and other rare natural resources and
incomes from the mining of minerals;
c) Incomes from services business
subject to excise tax under the provisions of the Law on excise tax;
d) Other incomes specified in
Clause 2, Article 3 of this Decree not related to the business and production
activities entitled to incentive tax ( in case of meeting the preferential
conditions on fields and industries specified in Article 15 and 16 of this
Decree);
3. In the same period of time, if
the enterprise is entitled to different rates of incentive tax for the same
income, then the enterprise may choose the most favorable tax incentive;
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For investment projects specified
at Point dd, Clause 1, Article 15 of this Decree, if after 03 years from the issue
of investment license (not including delays due to the objective reasons in the
stage of site clearance and settlement of administrative procedures of state
agencies or by natural disasters or fire approved by the agency issuing
investment certificate and reporting to the Prime Minister for approval ) or in
the fourth year from the year of revenue but the enterprises’ investment
project does not meet the conditions specified at Point dd, Clause 1, Article
15 of this Decree, then these enterprises shall not be entitled to corporate
income tax, at the same time the enterprises must declare and pay the tax
entitled to the incentives of the previous year (if any) as prescribed by law
and shall not be regarded as acts of making false declarations under the provisions
of the law on tax administration. During the incentives of corporate income
tax, if there is tax year where the enterprises have not met one of the
conditions for tax incentives specified at Point dd, Clause 1, Article 15 of
this Decree, then these enterprises shall not be entitled to the incentives of
corporate income tax;
5. New investment projects entitled
to tax incentives specified in Clause 1 and 3, Article 15 and Clause 1, 2 and
3, Article 16 of this Decree are the ones first done or invested independently
with the projects under performance, except for the following cases:
a) Investment projects formed from
the separation, splitting, merger, consolidation or conversion of type of
business as prescribed by law;
b) Investment projects formed from
the change in ownership (including the implementation of new investment project
but still inheriting assets and business location and business line of old
enterprises to continue the business and production activities;
New investment projects entitled to
tax incentives under the provisions in Article 15 and 16 of this Decree must be
issued with Investment License or Investment Certificate. Where the domestic
investment project has investment capital of less than 15 billion dong and is
not in the List of fields of conditional investment but associated with the
establishment of new enterprise, the document to determine the investment
project is the enterprise registration certificate;
Chapter 5.
IMPLEMENTATION PROVISION
Article 20.
Effect
1. This Decree takes effect on
February 15, 2014 and applies to the tax period from 2014 onwards.
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2. Enterprises having investment
projects and by the end of tax period of 2013 still in the time of being
entitled to the incentives of corporate income tax, including the case where
the investment projects are issued with the Investment License or Investment
Certificate or enterprise registration Certificate (for domestic investment
project associated with the establishment of new enterprises having investment
capital of less than 15 billion dong and not in the list of fields of
conditional investment) but not having enjoyed the incentives as prescribed by
the legal normative documents on corporate income tax before the effective date
of this Decree, they shall continue to be entitled to the incentives for the
remaining time as prescribed by these documents. Where these enterprises have
met the conditions for tax incentives under the provisions of this Decree
(including the incentive tax rate and the time for tax exemption or reduction)
under the incentive status for new investment for the remaining time if being
entitled under the status of newly-established enterprises from the investment
projects or under the status of incentives for expansion investment for the
remaing time if being entitled under the status of expansion investment;
By the end of tax period of 2015,
where enterprises having investment projects subject to the incentive tax rate
of 20% specified in Clause 3, Article 15 of this Decree, they shall be entitled
to the tax rate of 17% for the remaining time from January 01, 2016;
The determination of remaining time
for enjoyment of tax incentives is continuously calculated since the compliance
with provisions on tax incentives in legal documents on foreign investment in
Vietnam, on encouragement of domestic investment and on corporate income tax
issued before the effective date of this Decree;
3. Enterprises established or
having investment projects from the conversion of type of enterprise,
conversion of owner, separation, splitting, merger or consolidation are
responsible for paying the corporate income tax (including penalty if any)
while inheriting the incentives of corporate income tax (including enterprises’
losses not yet carried forward) or investment projects prior to separation,
splitting, merger or consolidation if they continue to meet the conditions for
incentives of corporate income tax and conditions for transfer of loss as prescribed
by law;
4. The settlement of tax problems,
tax settlement, tax exemption or reduction before the effective date of this
Decree shall comply with the provisions of the legal laws on corporate income
tax, the law on foreign investment in Vietnam, the law on encouragement of
domestic investment and other legal normative documents issued before the
effective date of this Decree;
Article 21.
Responsibility for implementation
1. The Ministry of Finance shall
guide the implementation of this Decree;
2. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, Chairman of
People's Committees of provinces and centrally-run cities, organizations and
individuals are liable to execute this Decree ./.
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FOR
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
ANNEX
LIST OF AREAS ENTITLED TO INCENTIVES OF CORPORATE
INCOME TAX
(Issued together with Decree No. 218/2013/ND-CP dated December 26, 2013 of
the Government)
No.
Provinces
Areas
with extremely difficult socio-economic conditions
Areas
with difficult socio-economic conditions
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Bac Kan
All districts and towns
2
Cao Bang
All districts and towns
3
Ha Giang
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4
Lai Chau
All districts and towns
5
Son La
All districts and towns
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Dien Bien
All districts and Dien Bien city
7
Lao Cai
All districts
Lao Cai city
8
Tuyen Quang
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Hsm Yen, Son Duong, Yen Son and
Tuyen Quang city
9
Bac Giang
Son Dong district
Luc Ngan, Luc Nam, Yen The , Hiep
Hoa districts
10
Hoa Binh
Da Bac, Mai Chau districts
Kim Boi, Ky Son, Luong Son, Lac Thuy,
Tan Lac, Cao Phong, Lac Son, Yen Thuy districts
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Lang Son
Binh Gia, Dinh Lap, Cao Loc, Loc
Binh, Trang Dinh, Van Lang, Van Quan districts
Bac Son, Chi Lang, Huu Lung
districts
12
Phu Tho
Thanh Son, Yen Lap districts
Doan Hung, Ha Hoa, Phu Ninh, Song
Thao, Thanh Ba, Tam Nong, Thanh Thuy districts
13
Thai Nguyen
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Dại Tu, Pho Yen, Phu Luong, Phu
Binh, Dong Hy districts
14
Yen Bai
Luc Yen, Mu Cang Chai, Tram Tau
districts
Tran Yen, Van Chan, Van Yen, Yen
Binh districts, Nghia Lo town
15
Quang Ninh
Ba Che, Binh Lieu districts, Co
To island district and provincial islands
Van Don district
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Hai Phong
Bach Long Vi, Cat Hai island
districts
17
Ha Nam
Ly Nhan, Thanh Liem districts
18
Nam Dinh
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Giao Thuy, Xuan Truong, Hai Hau,
Nghia Hung districts
19
Thai Binh
Thai Thuy, Tien Hai districts
20
Ninh Binh
Nho Quan, Gia Vien, Kim Son, Tam
Diep, Yen Mo districts
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Thanh Hoa
Muong Lat, Quan Hoa, Quan Son, Ba
Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh, Nhu Xuan
districts
Thach Thanh, Nong Cong districts
22
Nghe An
Ky Son, Tuong Duong, Con Cuong, Que
Phong, Quy Hop, Quy Chau, Anh Son districts
Tan Ky, Nghia Dan, Thanh Chuong
districts
23
Ha Tinh
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Duc Tho, Ky Anh, Nghi Xuan, Thach
Ha, Cam Xuyen, Can Loc districts
24
Quang Binh
Tuyen Hoa, Minh Hoa, Bo Trach
districts
Remaining districts
25
Quang Tri
Huong Hoa, Dac Krong districts
Remaining districts
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Thua Thien Hue
A Luoi, Nam Dong
Phong Dien, Quang Dien, Huong
Tra, Phu Loc, Phu Vang districts
27
Da Nang
Hoang Sa island district
28
Quang Nam
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Dai Loc, Duy Xuyen districts
29
Quang Ngai
Ba To, Tra Bong, Son Tay, Son Ha,
Minh Long, Binh Son, Tay Tra districts and Ly Son island district
Nghia Hanh, Son Tinh districts
30
Binh Dinh
An Lao, Vinh Thanh, Van Canh, Phu
Cat, Tay Son districts
Hoai An, Phu My districts
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Phu Yen
Song Hinh, Dong Xuan, Son Hoa,
Phu Hoa districts
Song Cau town, Tuy An Dong Hoa,
Tay Hoa, Tuy An districts
32
Khanh Hoa
Khanh Vinh, Khanh Son districts,
Hoang Sa island district and provincial islands
Van Ninh, Dien Khanh, Ninh Hoa districts,
Cam Ranh town
33
Ninh Thuan
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34
Binh Thuan
Phu Quy island district
Bac Binh, Tuy Phong, Duc Linh,
Tanh Linh, Ham Thuan Bac, Ham Thuan Nam districts
35
Dak Lak
All districts
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Gia Lai
All districts and towns
37
Kon Tum
All districts and towns
38
Dak Nong
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39
Lam Dong
All districts
Bao Loc
40
Ba Ria - Vung Tau
Con Dao island district
Tan Thanh district
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Tay Ninh
Tan Bien, Tan Chau, Chau Thanh,
Ben Cau districts
Remaining districts
42
Binh Phuoc
Loc Ninh, Bu Dang, Bu Dop
districts
Dong Phu, Binh Long, Phuoc Long,
Chon Thanh districts
43
Long An
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Kien Tuong town; Duc Hue, Moc Hoa,
Tan Thanh, Duc Hoa, Vinh Hung, Tan Hung districts
44
Tien Giang
Tan Phuoc
Go Cong Dong, Go Cong Tay
45
Ben Tre
Thanh Phu, Ba Chi, Binh Dai
districts
Remaining districts
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Tra Vinh
Chau Thanh, Tra Cu districts
Cau Ngang, Cau Ke, Tieu Can
districts
47
Dong Thap
Hong Ngu, Tan Hong, Tam Nong,
Thap Muoi districts
Remaining districts
48
Vinh Long
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Tra On district
49
Soc Trang
All districts and Vinh Chau town
Soc Trang city
50
Hau Giang
All districts and Nga Bay town
Vi Thanh city
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An Giang
An Phu, Tri Ton, Thoai Son, Tan
Chau, Tinh Bien districts
Remaining districts
52
Bac Lieu
All districts
Bac Lieu city
53
Ca Mau
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Ca Mau city
54
Kien Giang
All districts and provincial
islands
Thị xã Ha Tien town, Rạch Gia
city
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