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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
92/2013/ND-CP
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Hanoi, August
13, 2013
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DECREE
DETAILING
IMPLEMENTATION OF A NUMBER OF ARTICLES THAT TAKE EFFECT ON JULY 01, 2013 OF THE
LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON ENTERPRISE
INCOME TAX AND LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF LAW ON
VALUE- ADDED TAX
Pursuant to December 25, 2001 Law on
organization of Government;
Pursuant to Law on tax administration dated
November 29, 2006 and Law amending and supplementing a number of articles of
the Law on tax administration dated November 20, 2012;
Law on value-added tax dated June 03, 2005 and
Law amending and supplementing a number of articles of the Law on value-added
tax dated June 19, 2013;
Pursuant to Law on enterprise income tax dated
June 03, 2008 and Law amending and supplementing a number of articles of the
Law on enterprise income tax dated June 19, 2013;
At the proposal of the Minister of Finance,
The Government promulgates the Decree detailing
implementation of a number of articles that take effect on July 01, 2013 of the
Law amending and supplementing a number of articles of the Law on enterprise
income tax and Law amending and supplementing a number of articles of Law on
value- added tax.
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This Decree details implementation of Clause 3
Article 1, Clause 2, Clause 3 Article 2 of the Law amending and supplementing a
number of articles of the Law on value- added tax dated June 19, 2013 and point
2 Clause 6, point 2b Clause 7 Article 1 of Law amending and supplementing a
number of articles of Law on enterprise income tax dated June 19, 2013.
Article 2. To apply the tax rate of EIT of 20%
for enterprises with total annual revenue not exceeding VND 20 billion as
prescribed in point 2 Clause 6 Article 1 of Law on amending and supplementing a
number of articles of Law on EIT
1. Enterprises which are
established as prescribed by Vietnamese law, including cooperatives,
non-business units with total annual revenue not exceeding VND 20 billion are
subject to apply the tax rate of 20% from July 01, 2013.
Total annual revenue as the basis for determining
enterprises which belong to subjects applied the tax rate of 20% prescribed in
this Clause is total revenue from goods sale and service provision of
enterprises in the adjacent previous year.
If an enterprise has total operational duration of
production and business after establishing to the end of EIT term in 2012 less
than 12 months or taxable term more than 12 months in accordance with
regulation or is newly established in 6 months of beginning 2013, revenue as
the basis for determining enterprise subject to apply the tax rate of 20% as
prescribed in this clause is the average revenue of months of 2012 or average
revenue of months in 2013 counted to the end of June 30, 2013 must not exceed
VND 1.67 billion.
2. Tax rate of 20% prescribed
in Clause 1 of this Article does not apply to the following revenues:
a) Revenues from capital transfer, transfer of
right to contribute capital; revenue from real estate transfer (except for
revenue from investment and business in social houses specified in Article 3 of
this Decree), revenues from transfer of investment projects, transfer of right
to participate in investment projects, transfer of rights to explore and
exploit minerals; revenues from activities of production and business at
outside of Vietnam;
b) Revenues from activities of searching, exploring
and exploiting petroleum, other rare and precious natural resources and
revenues from exploiting minerals;
c) Revenues from business in services that subject
to the excise tax as prescribed of Law on excise tax.
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1. Enterprises which implement investment and
business in social housing are applied to tax rate of 10% for revenues from
sale, lease or lease for purchase of social houses from July 01, 2013, not
depending on time of signing contracts of sale, lease or lease for purchase of
social houses.
Social houses specified in this Clause are houses
which are invested in construction by organizations, individuals in all
economic sectors and meet criteria about houses, prices of housing sale, prices
of lease or lease for purchase, about objects, conditions to be purchased,
rented, rented for purchase of social houses as prescribed by law on housing.
Revenues from investment and business in social
houses which are applied tax rate of 10% at this Clause are revenues from sale,
lease or lease for purchase arising from July 01, 2013; case enterprises fail
to make accounting separately for the revenue from sale, lease or lease for
purchase of social houses arising from July 01, 2013, revenues applied tax rate
of 10% are determined at the rate between revenues from sale, lease or lease
for purchase of social houses on the total revenue of enterprises in respective
duration.
2. Enterprises which are
applied preferential tax prescribed in Clause 1 of this Article are enterprises
perform the regime of accounting, invoices, documents and tax payment according
to declaration.
Article 4. To apply tax rate of 5% for sale,
lease or lease for purchase of social houses as prescribed in Clause 3 Article
1 and reduce 50% of tax rate of VAT for sale, lease or lease for purchase of
commercial houses prescribed in Clause 3 Article 2 of Law amending and
supplementing a number of articles of Law on VAT as follows:
1. To apply VAT tax rate of 5% from July 01, 2013
for sale, lease or lease for purchase of social houses.
Social houses prescribed in this Clause are
dwelling houses at Clause 1 Article 3 of this Decree.
In case of sale, lease for purchase of social
houses, tax rate of 5% is applied under contracts of sale, lease for purchase
of social houses signed from July 01, 2013 and applied to the amounts paid from
July 01, 2013 of contracts signed before July 01, 2013.
Case of lease of social houses, tax rate of 5% is
applied basing on time of collecting amounts under contract (including case of
collecting advance amounts for many terms) from July 01, 2013. Case where
enterprises have not yet received rents from July 01, 2013, tax rate is applied
under time of issuing invoice.
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Commercial houses as completed houses prescribed in
this Clause are houses which have been completed and accepted for receipt
according to design of investors and used for dwelling after being handed over;
for apartments for lease, they must meet conditions including the area of under
70 m2 and having value equal to the apartments of the same type at
sale price less than VND 15 million/m2.
Prices of sale, lease for purchase, lease of
commercial houses are clearly stated in contract; for cases of sale or lease
for purchase, they are prices of sale, lease for purchase included VAT of 10%
and charges for maintenance of works as prescribed. In case where
commercial houses are sold under method of installment payment, late payment,
sale price is sale price of lump-sum payment included VAT of 10% and charges
for maintenance of works as prescribed but excluded interest of installment
payment, late payment and other interest rate.
The 50% reduction of VAT tax rate for contracts of
sale, lease for purchase of commercial houses signed before July 01, 2013 and
contracts signed in duration from July 01, 2013 to June 30, 2014 is applied to
the amounts paid in duration from July 01, 2013 to the end of June 30, 2014.
The 50% reduction of VAT tax rate for case of lease
of commercial houses is counted on the rents paid at each term as prescribed in
contracts of house lease from July 01, 2013 to the end of June 30, 2014
(including case of advance payment for house rents in many years). In case
where an enterprise leases house from July 01, 2013 to the end of June 30, 2014
but has not yet received rents, it will be reduced 50% of VAT tax rate counted
on the rents from July 01, 2013 to the end of June 30, 2014.
Article 5. Effect
This Decree takes effect on the day of its signing.
Article 6. Responsibility of implementation
1. The Ministry of Finance shall guide
implementation of this Decree.
2. Ministers, Heads of ministerial-level agencies,
Heads of Governmental agencies, chairpersons of People’s Committees of
provinces and central-affiliated cities, organizations and individuals shall
implement this Decision.
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ON BEHALF OF
THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung