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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
42/2012/TT-BTC
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Hanoi March 12, 2012
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF THE JANUARY 19, 2012 DECISION No. 04/2012/QD-TTG OF PRIME
MINISTER ON MORE EXTENSION BY 3 MONTHS THE DEADLINES OF PAYMENT OF CORPORATE
INCOME TAX PAYABLE OF THE FIRST AND SECOND QUARTERS OF 2011 FOR THE SMALL,
MEDIUM -SIZED ENTEPRISES AND LABOUR-INTENSIVE ENTEPRISES
Pursuant to the Law on
corporate income tax and its guiding documents;
Pursuant to the Law on tax
administration and its guiding documents;
Pursuant to the Government’s
Decree No. 118/2008/ND-CP of November 27, 2011 defining functions, tasks,
powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime
Minister’s Decision No.04/2012/QD-TTg of January 19, 2012 on extension by 03
months deadlines of payment of corporate income tax payable for the first and
second quarters of 2011 for the small, medium sized enterprises and labor-
intensive enterprises;
The Ministry of Finance
guides the extension deadlines of payment of corporate income tax applicable to
enterprises as follows:
Article 1. Scope and subjects
of application
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Specifying of the small and
medium-sized enterprises and labor intensive enterprises stipulated in this
Article shall be implement under guidance of the April 22, 2011 Circular
No.52/2011/TT-BTC guiding the implementation of Decision No.21/2011/QD-TTg; the
November 25, 2011 Circular No.170/2011/TT-BTC guiding the implementation of
Decision No.54/2011/QD-TTg and the November 11, 2011 Circular
No.154/2011/TT-BTC of the Ministry of Finance, guiding the implementation of
the Government’s Decree No.101/2011/ND-CP of November 4, 2011 detailing the
implementation of the National Assembly’s Resolution No. 08/2011/QH13 on
additional issuance of some tax solutions to untie difficulties for enterprises
and individuals.
Article 2. Determining the
amount of CIT eligible for the extension of time for payment
The amount of Corporate income
tax eligible for the extension of payment in first and second quarters of 2011
accordance with this Circular shall be the amount of Corporate income tax
eligible for the extension of payment as provided for in the Circular No.
52/2011/TT-BTC and the Circular No.170/2011/TT-BTC.
Article 3. Period of tax
payment deadline extension
1. Period of tax payment
deadline extension for corporate income tax temporarily calculated specified in
Article 1 of this Circular shall be determined as follows:
a) Period of tax payment
deadline extension for corporate income tax temporarily calculated for the
first quarter of 2011 shall be on July 30, 2012 at the latest.
b) Period of tax payment
deadline extension for corporate income tax temporarily calculated for the
second quarter of 2011 shall be on October 30, 2012 at the latest.
2. In cases where a tax payment
date specified in Clause 1 of this Article falls on a holiday according to law,
the period of tax payment deadline extension ends on the following working day.
Article 4. Procedure for and
order of tax payment deadline extension
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- The corporate income tax
amount is further extended for tax payment deadline as stipulated in the
Decision No. 04/2012/QD-TTg.
- Requested extension period.
During the period of tax payment
deadline extension, enterprises that enjoy tax payment deadline extension but
fail to declare for deadline extension will be eligible for deadline extension
according to this Circular. Enterprises may additionally fill in tax
declaration dossiers on any working day, not depending on the tax declaration
dossier submission deadline of the subsequent tax period, but before the time
when tax offices or competent agencies notify decisions on tax examination and
inspection at taxpayers’ working offices.
2. During the period of tax
payment deadline extension, enterprises are not regarded as having delayed tax
payment and will not be administratively sanctioned for delayed tax payment
with respect to tax amounts eligible for payment deadline extension
Article 5. Implementation
organization and effect
1. This Circular takes effect on
April 26, 2012.
2. Organizations and individuals
are requested to reflect any problems arising in the course of implementation
to the Ministry of Finance for timely guidance on settlement./.
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