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THE MINISTRY
OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
83/2020/TT-BTC
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Hanoi,
September 22, 2020
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CIRCULAR
ON GUIDELINES FOR CLAUSE 3 ARTICLE 7 OF DECISION NO.
15/2020/QD-TTG DATED APRIL 24, 2020 OF THE PRIME MINISTER ON IMPLEMENTATION OF
POLICIES ON ASSISTANCE FOR PEOPLE AFFECTED BY COVID-19 PANDEMIC
Pursuant to the Law on Corporate Income Tax
dated June 3, 2008 and Law on amendments to the Law on Corporate Income Tax
dated June 19, 2013;
Pursuant to Law on amendments to Laws on
Taxation dated November 26, 2014;
Pursuant to the Decree No. 218/2013/ND-CP
dated December 26, 2013 on guidelines for certain articles and implementation
of the Law on Corporate Income Tax;
Pursuant to the Government's Decree No.
91/2014/ND-CP dated October 1, 2014 on amendments to Decrees on Taxation;
Pursuant to the Government's Decree No.
12/2015/ND-CP dated February 12, 2015 on guidelines for Law on amendments to
Laws on taxation and amendments to Decrees on Taxation;
Pursuant to Government’s Decree No.
146/2017/ND-CP dated December 15, 2017 on amendments to the Government’s Decree
No. 100/2016/ND-CP dated July 1, 2016 and the Government’s Decree No.
12/2015/ND-CP dated February 12, 2015 of the Government;
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Pursuant to Decision No. 15/2020/QD-TTG dated
April 24, 2020 of the Prime Minister on implementation of policies on
assistance for people affected by COVID-19 pandemic;
Pursuant to Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the General
Department of Taxation;
The Minister of Finance promulgates a
Circular on guidelines for clause 3 Article 7 of Decision No. 15/2020/QD-TTG
dated April 24, 2020 of the Prime Minister on implementation of policies on
assistance for people affected by COVID-19 pandemic.
Article 1. Scope
This Circular provides guidelines for funding
claimed as a deduction when determining corporate taxable income if the funding
is provided for street lottery ticket sellers as financial assistance as
prescribed in clause 3 Article 7 of Decision No. 15/2020/QD-TTg dated April 24,
2020 of the Prime Minister.
Article 2. Regulated
entities
1. Street lottery ticket sellers receiving
financial assistance from lottery companies who fully meet all requirements in
clause 1 Article 7 of Decision No. 15/2020/QD-TTg dated April 24, 2020 of the
Prime Minister.
2. Lottery companies.
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4. Agencies, organizations, and individuals
relevant to implementation of Decision No. 15/2020/QD-TTg.
Article 3. Financial
assistance provided for street lottery ticket sellers as a deduction when
determining corporate taxable income
1. Financial assistance provided for street
lottery ticket sellers who fully meet all requirements in clause 1 Article 7 of
Decision No. 15/2020/QD-TTg dated April 24, 2020 of the Prime Minister may be
claimed as a deduction when determining corporate taxable income of the lottery
company if the recipients are eligible and duly complete assistance dossier
prescribed clause 2 or clause 3 hereof is submitted.
2. In case of assistance in cash or in kind for
street lottery ticket sellers through an agency or organization authorized to
raise finance as per the law or assigned by the People’s Committee of province
or centrally-affiliated city, an assistance dossier shall consist of:
a) A list of street lottery ticket sellers
eligible for receiving financial assistance from lottery companies approved by
the President of People’s Committee of province as prescribed in clause 4
Article 8 of Decision No. 15/2020/QD-TTg dated April 24, 2020 of the Prime
Minister.
b) A list of street lottery ticket sellers who
actually received financial assistance and total value of financial assistance
of the lottery company, certified and held accountable by the representative
thereof.
c) Invoices or proof of purchase of goods (for
assistance in kind) or payment order (for assistance in cash) from April 1,
2020.
3. If the lottery company directly provides
financial assistance for street lottery ticket sellers, an assistance dossier
shall consist of:
a) A list of street lottery ticket sellers
eligible for receiving assistance from lottery companies approved by the
President of People’s Committee of province as prescribed in clause 4 Article 8
of Decision No. 15/2020/QD-TTg dated April 24, 2020 of the Prime Minister;
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4. Assistance duration, maximum financial
assistance for street lottery ticket sellers (including cash and
goods/services) claimed as a deduction when determining corporate taxable
income in 2020 shall comply with point 4 section II of Resolution No. 42/NQ-CP
dated April 9, 2020 of the Government.
5. The legal representative of the lottery
company shall take legal liability for accuracy and truthfulness of documents
and proof in this Article. Documents and proof prescribed in this Article shall
be kept at the company and presented to the tax authorities upon request.
Article 4. Entry in force
1. This Circular comes into force as of November
6, 2020 and applies to the tax calculation period of 2020.
2. Tax authorities shall disseminate and
instruct lottery companies to implement this Circular.
3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
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