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THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
60/2012/ND-CP
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Hanoi, July 30, 2012
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DECREE
DETAILING THE IMPLEMENTATION OF THE RESOLUTION NO. 29/2012/QH13 ON
PROMULGATING A NUMBER OF TAX POLICIES AIMING TO RESOLVE
DIFFICULTIES FOR ORGANIZATIONS AND INDIVIDUALS
Pursuant to the
Law on Government’s organization,of December 25, 2001;
Pursuant to the
Law on Tax administration, of November 29, 2006;
Pursuant to the
Law on personal income tax, of November 21, 2007;
Pursuant to the
Law on Enterprise income tax and the Law on Value-added tax, of June 03, 2008;
Pursuant to the
Resolution No. 29/2012/QH13, of June 28, 2012 of the National Assembly on
promulgating a number of tax policies aiming to resolve difficulties for
organizations and individuals;
At the proposal of
the Minister of Finance;
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Article 1. Scope
of regulation
This Decree details
the implementation of the Resolution No. 29/2012/QH13, of June 21, 2012 of the
National Assembly, on promulgating a number of tax policies aiming to resolve
difficulties for organizations and individuals.
Article 2.
Reduction of 30% of enterprise income tax amount in 2012 for enterprises
specified in clause 1, Article 1 of the Resolution No. 29/2012/QH13 as follows:
1. The small-
and medium-sized enterprises, not including small- and
medium-sized enterprises business in lottery, real estate,
securities, finance, bank, insurance, or manufacture of goods subject to the excise tax, first-class enterprises, special-class enterprises belonging to
economic corporation, general companies.
a) The small- and
medium-sized enterprises being reduced tax specified in this clause are
enterprises, including cooperatives (not including non-business units) that
satisfy the criteria of capital or labor as prescribed in clause 1,
Article 3 of the Government’s Decree No. 56/2009/ND-CP, of June 30, 2009 on
assistance to the development of small- and medium-sized enterprises.
The capital as the
basis for identifying an small- and medium-sized enterprise is the total
capital indicated in the enterprise’s accounting balance sheet made on December
31, 2011. For a small- or medium-sized enterprise
established on January 1, 2012, or later, the capital as the basis for
identifying a small- or medium-sized enterprise is the charter capital stated
in the enterprise’s business registration certificate or first investment
certificate.
The average annual
number of laborers as the basis for identifying a small- or medium-sized
enterprise (including number of laborers in branch and affiliated units) is
number of laborers which enterprise has used regularly in 2011, not
including laborers under short-term contract less than 03 month, the average annual number of
laborers defined under guidance of the Ministry of Labor, War Invalids and
Social Affairs.
b) Tax shall be not
reduced as prescribed in this Clause for:
The small- or
medium-sized enterprises only business in: lottery, real estate, securities,
finance, bank, insurance, or manufacture of goods, services subject to the
excise tax. If a small- or medium-sized enterprise operates business in many
sectors, the amount of enterprise income tax being reduced shall not include
the tax amount calculated on income from operations business in lottery, real
estate, securities, finance, bank, insurance, or manufacture of goods, services
subject to the excise tax.
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The intensive-labour
enterprises subject to enjoyed tax reduction in this Clause are enterprises
have average annual number of laborers in 2012 over 300 persons, not including
laborers under short-term contract less than 03 month. If an enterprise is
operated under model of mother company and subsidiary companies, number of
laborers as the basis for identifying a mother enterprise eligible for
enterprise income tax reduction not includes number of laborers of its
subsidiary companies.
The amount of
enterprise income tax being reduced is amount of tax calculated on income of
operation in manufacturing, processing of: Agricultural
products, forestry products, fishery products, textile and garment, leather and
footwear, electronic components, operations in building
socio-economic infrastructure.
The operations in manufacturing, processing of: Agricultural products, forestry
products, fishery products, textile and garment, leather and footwear,
electronic components specified in this Clause are defined
in according to provisions in the System of economic branches in Vietnam
promulgated together with the Decision No. 10/2007/QD-TTg, of January 23, 2007
of the Prime Minister.
Operations in
building socio-economic infrastructure specified in this Clause including
construction, installation of: Water plants, power plants, electrical
transmission and distribution works; system of water supply and drainage,
roadways, railways; aerial ports, seaports, river-ports; airports, railway
stations, car station; building schools, hospitals, cultural houses, cinemas,
art performance facilities , training, sport competition; treatment system for
waste water, solid wastes; communications works, construction works to serve
for agriculture, forestry, fishery.
3. The amount of
enterprise income tax being enjoyed reduction of enterprises specified in
Clause 1, Clause 2 of this Article is amount of tax payable quarterly temporary
calculated and the remaining tax payable under the 2012 tax
settlement.
4. Enterprises being
enjoyed the enterprise income tax reduction specified in this clause are
enterprises being established and operated under Vietnamese law; implementing
regime of accounting, invoice, voucher as prescribed by law and pay tax under
declaration.
Article 3.
Exemption of presumptive tax (value added tax, personal income tax) and
enterprise income tax in 2012 for households, individuals, organizations
specified in Clause 2, Article 1 of the Resolution No. 29/2012/QH13 as follows:
1. Exemption of
presumptive tax (value added tax, personal income tax) in 2012 for households,
individuals leasing houses or rooms to workers, laborers, students or pupils;
households, individuals supplying service for care of children, households,
individuals supplying shift meals to workers.
The rate of
presumptive tax of value added tax, personal income tax specified in this
Clause is defined as prescribed by law on tax administration.
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In case a enterprise
has many business operations:
The amount of
enterprise income tax being exempted only calculates on income from supplying
shift meals. If it cannot determine the income of operation being eligible
for tax exemption, income to calculate amount of exempted tax
shall be determined under percentage (%) between turnover of operation
supplying shift meals with total turnover of enterprise in 2012.
The amount of VAT
being exempted is determined basing on the rate between turnover subject to VAT
of supplying shift meals of each month over total turnover of goods, services
subject to VAT in month.
Enterprises are
eligible for tax exemption specified in this clause must satisfy provisions in
Clause 4, Article 2 and Clause 3, Article 3 of this Decree and implement pay
VAT under deduction method.
3. Business
households, individuals and enterprises being eligible for tax exemption
specified in this Article must commit to keep price of leasing
houses, rooms, children care services, price of supplying shift meals in 2012
not higher than price in December 2011.
Price of leasing
houses, rooms, children care services and price of supplying shift meals must
be publicized, listed at business establishment and informed to commune
authorities where perform business and tax agency directly managing. When
inspecting, checking, if detecting households, individuals, business
organizations not performing right their commitment on price specified in this
Clause, they shall not be exempted as prescribed in this Article. If
households, individuals, business organizations not being enjoyed tax exemption
have declared for tax exemption, thus they shall be collected tax arrears and
fined for delayed payment as prescribed by law on tax
administration.
Article 4.
Exemption of personal income tax specified in Clause 3, Article 1 of the
Resolution No. 29/2012/QH13 as follows:
Exemption of personal
income tax arising from July 01, 2012 till the end of December 31, 2012, for
individuals having taxed incomes from salaries, wages and from business
to the level of taxable personal income at grade 1 of the Partially Progressive
Tariff provided in Article 22 of the Law on Personal Income Tax.
Taxable income as the
basis for identifying the tax exemption specified in this clause is the monthly
average taxable income of the individual actually received in 2012.
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1. This Decree
effects on September 20, 2012.
2. In the same time if
the enterprises are enjoyed various preferential tax rates for an item, they
may be selected the most favorable tax incentive.
Where the enterprises
being in the time to be enjoyed preferential enterprise income tax as
prescribed by law, the enterprise income tax amount reduced under the
provisions of this Decree shall be calculated on the remaining tax amount after
being subtracted the enterprise income tax amount that the enterprises are
enjoyed incentives.
3. The Ministry of
Finance guides repayment or offsetting with the tax payable for enterprises,
household, individuals have declared and paid the tax amount to be reduced or
exempted under the provisions of Article 2 and Article 3 of this Decree into
State Budget
Article 6.
Responsibly for implementation
1. The Ministry of
Finance guides the implementation of this Decree.
2. People's
Committees of provinces and cities directly under central government within
their jurisdiction in accordance with the law provisions are responsible for
directing the Departments, sectors, branches and the local authorities at all
levels in localities to coordinate with the tax authorities in communication,
urge, and inspection of the implementation of this Decree.
3. The Councils of
tax advisory of communes, wards coordinate with the State management agencies
on prices at localities to confirm and monitor, inspect the implementation of
commitments to stabilize the price of households, business individuals and
enterprises specified in Article 3 of this Decree.
4. The ministers,
heads of ministerial-level agencies, heads of governmental agencies,
Chairpersons of People's Committees of provinces and cities directly under the
Central Government and concerned organizations and individuals are responsible
for the implementation of this Decree
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FOR
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung