THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 21/2016/TT-BTC
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Hanoi, February
5, 2016
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CIRCULAR
GUIDING VALUE-ADDED
TAX DECLARATION AND ENTERPRISE INCOME TAX INCENTIVES UNDER THE GOVERNMENT’S
DECREE NO. 111/2015/ND-CP OF NOVEMBER 3, 2015, ON DEVELOPMENT OF SUPPORTING
INDUSTRIES1
Pursuant to Law No. 78/2006/QH11 on Tax
Administration and Law No. 21/2012/QH13 Amending and Supplementing a Number of
Articles of the Law on Tax Administration;
Pursuant to Law No. 13/2008/QH12 on Value-Added
Tax and Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of
the Law on Value-Added Tax;
Pursuant to Law No. 14/2008/QH12 on Enterprise
Income Tax and Law No. 32/2013/QH13 Amending and Supplementing a Number of
Articles of the Law on Enterprise Income Tax;
Pursuant to Law No. 71/2014/QH13 Amending and
Supplementing a Number of Articles of the Laws on Taxes;
Pursuant to the Government’s Decree No.
83/2013/ND-CP of July 22, 2013, detailing the implementation of a number of
articles of the Law on Tax Administration and the Law Amending and
Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No.
209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation
of a number of articles of the Law on Value-Added Tax;
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Pursuant to the Government’s Decree No.
12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law
Amending and Supplementing a Number of Articles of the Laws on Taxes and
amending and supplementing a number of articles of the decrees on taxes;
Pursuant to the Government’s Decree No.
215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No.
111/2015/ND-CP of November 3, 2015, on development of supporting industries;
At the proposal of the General Director of
Taxation,
The Minister of Finance guides value-added tax
declaration and enterprise income tax incentives for projects to manufacture
supporting industry products in Vietnam as follows:
Article 1. Scope of regulation
This Circular guides value-added tax declaration
and enterprise income tax incentives for projects to manufacture supporting
industry products on the list of supporting industry products prioritized for
development promulgated together with the Government’s Decree No.
111/2015/ND-CP of November 3, 2015, on development of supporting industries.
Article 2. Subjects of application
1. Organizations and individuals that manufacture
supporting industry products on the list of supporting industry products
prioritized for development in the Vietnamese territory.
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Article 3. Value-added tax declaration
1. Value-added tax declaration
- For institutional taxpayers:
A taxpayer shall declare value-added tax (VAT) on a
quarterly basis for turnover from supporting industry products on the list of supporting
industry products prioritized for development (regardless of whether such
turnover is over or under VND 50 billion per year).
A taxpayer that has turnover both from supporting
industry products on the list of supporting industry products prioritized for
development and from other production and business activities shall declare VAT
on a quarterly basis or may declare VAT on a monthly basis and notify such to
the tax agency under the law on tax administration.
- An individual taxpayer that has turnover from
supporting industry products on the list of supporting industry products
prioritized for development shall declare VAT on an annual basis and pay VAT on
a quarterly basis. If paying VAT upon each time of arising of turnover from
supporting industry products on the list of supporting industry products
prioritized for development, the taxpayer shall declare and pay VAT upon each
time of arising of turnover or may declare and pay VAT on a monthly basis.
2. Tax declaration dossier
- A tax declaration dossier for an institutional
taxpayer must comply with the Ministry of Finance’s Circular No.
156/2013/TT-BTC of November 6, 2013, and Circular No. 26/2015/TT-BTC of
February 27, 2015.
- A tax declaration dossier for an individual
taxpayer must comply with the Ministry of Finance’s Circular No. 92/2015/TT-BTC
of June 15, 2015.
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Enterprise income tax incentives apply from January
1, 2015, to income of enterprises from projects to manufacture supporting
industry products which satisfy the conditions provided in Law No. 71/2014/QH13
of November 26, 2014, and guiding documents, and for which a competent agency
has granted an incentive certificate for manufacture of supporting industry
products.
The order and procedures for certification of
incentives and inspection after incentives are granted for projects to
manufacture supporting industry products on the list of supporting industry
products prioritized for development must comply with the Ministry of Industry
and Trade’s Circular No. 55/2015/TT-BCT of December 30, 2015.
An incentive certificate for manufacture of
supporting industry products prioritized for development serves as a basis for
application of enterprise income tax incentives. Incentive levels, time of starting
the application of incentives, and transition of incentives must comply with
the law on enterprise income tax.
Example 1:
In the 2015 tax period, enterprise A is granted an
investment registration certificate for implementing a new investment project to
manufacture supporting industry products. In the 2016 tax period, the project
has turnover from the manufacture of supporting industry products. In the 2017
tax period, the project gets an incentive certificate for manufacture of
supporting industry products. In the 2018 tax period, the project has income
from the manufacture of supporting industry products. The times of starting the
calculation of enterprise income tax incentives for this project are as
follows: 2017 is the first year of application of preferential tax rates, and
2018 is the first year of tax exemption if the project actually satisfies the
law-prescribed conditions for enjoyment of incentives.
Example 2:
In the 2016 tax period, enterprise B is granted an
investment registration certificate for implementing a new investment project
to manufacture supporting industry products. In the 2017 tax period, the
project has turnover from the manufacture of supporting industry products. In
the 2018 tax period, the project has income from the manufacture of supporting
industry products. In the 2019 tax period, the project gets an incentive
certificate for manufacture of supporting industry products. The time of
starting the calculation of enterprise income tax incentives for this project
is as follows: 2019 is the first year of application of preferential tax rates
and also the first year of tax exemption if the project actually satisfies the
law-prescribed conditions for enjoyment of incentives.
While enjoying enterprise income tax incentives, if
an enterprise conducts different production and business activities, it shall
separately determine income from the project to manufacture supporting industry
products prioritized for development in order to enjoy enterprise income tax
incentives under regulations.
Article 5. Effect
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2. Tax agencies at all levels shall disseminate,
and guide organizations and individuals in implementing, this Circular.
3. Organizations and individuals regulated by this
Circular shall comply with the guidance of this Circular.
Any problems arising in the course of
implementation should be promptly reported to the Ministry of Finance for study
and settlement.-
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
1 Công Báo
Nos 221-222 (12/3/2016)