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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. 83/2016/TT-BTC
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Hanoi, June 17,
2016
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF INVESTMENT INCENTIVE PROGRAMS UNDER THE PROVISIONS OF THE
INVESTMENT LAW AND THE GOVERNMENT’S DECREE NO. 118/2015/ND-CP DATED 12/11/2015
SPECIFYING AND GUIDING THE IMPLEMENTATION OF SEVERAL ARTICLES OF THE INVESTMENT
LAW
Pursuant to the Investment Law No. 67/2014/QH13
dated 26/11/2014;
Pursuant to the Law on Corporate Income Tax No.
14/2008/QH12 dated 03/6/2008, the Law on Amendments to several articles of the
Law on Corporate Income Tax No. 32/2013/QH13 dated 19/6/2013;
Pursuant to the Law on Amendments to several
articles of the Law on Tax No. 71/2014/QH13 dated 26/11/2014;
Pursuant to the Law on Excise Tax No.
27/2008/QH12 dated 14/11/2008, the Law on Amendments to several articles of the
Law on Excise Tax No. 70/2014/QH13 dated 26/11/2014;
Pursuant to the Law on Export and Import Duty
No. 45/2005/QH11 dated 14/6/2005;
Pursuant to the Law on Non-agricultural Land Use
Tax No. 48/2010/QH12 dated 17/6/2010;
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Pursuant to the Government’s Decree No.
118/2015/ND-CP dated 12/11/2015 specifying and guiding the implementation of
several articles of the Investment Law;
Pursuant to the Government’s Decree
No.218/2013/ND-CP dated 26/12/2013 specifying and guiding the implementation of
several articles of the Law on Corporate Income Tax, the Government’s Decree
No. 91/2014/ND-CP dated 01/10/2014 on amendments to several articles of Decrees
on tax;
Pursuant to the Government’s Decree
No.12/2015/ND-CP dated 12/02/2015 specifying the implementation of the Law on
Amendments to several articles of the Law on Tax, and amendments to or
supplementation of several articles of Decrees on tax;
Pursuant to the Government’s Decree No.
87/2010/ND-CP dated 13/8/2010 specifying the implementation of several articles
of the Law on Export and Import Tax;
Pursuant to the Government’s Decree
No.53/2011/ND-CP dated 01/7/2011 specifying and guiding the implementation of
several articles of the Law on Non-agricultural Land Use Tax;
Pursuant to the Government’s Decree
No.83/2013/ND-CP dated 22/7/2013 specifying the implementation of several
articles of the Law on Tax Management and the Law on Amendments to several
articles of the Law on Tax Management;
Pursuant to the Government’s Decree No.
215/2013/ND-CP dated 23/12/2013 providing for functions, duties, powers and
organizational structure of the Ministry of Finance;
Upon the request of the Director of the Tax
Policy Department,
The Minister of Finance hereby introduces the
Circular providing guidance on the implementation of investment incentive
programs under the provisions of the Investment Law and the Government’s Decree
No. 118/2015/ND-CP dated 12/11/2015 specifying and guiding the implementation
of several articles of the Investment Law.
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1. This Circular provides guidance on the
implementation of corporate income tax (CIT), import tax and non-agricultural
land use tax incentives for entities qualifying for investment incentives under
the provisions of the Investment Law No. 67/2014/QH13 and the Government’s
Decree No. 118/2015/ND-CP dated 12/11/2015 specifying and guiding the
implementation of several articles of the Investment Law (hereinafter referred
to as the Decree No. 118/2015/ND-CP).
2. Land rent and land use charge incentives
referred to Clause 1 Article 16 of the Decree No. 118/2015/ND-CP shall be
covered under instructions provided by the Ministry of Finance regarding land
rent and land use charge.
Article 2. Subjects of
application
1. Investment projects, enterprises and
organizations referred to in Clause 2, 3 and 4 Article 15 of the Investment Law
No. 67/2014/QH13 and Article 16 of the Decree No. 118/2015/ND-CP.
2. Investors, competent authorities, organizations
and individuals relating to implementation of investment incentive programs as
guided herein.
Article 3. Definition
For the purpose of this Circular, terms used
hereunder shall be construed as follows:
1. Investment project that has total investment of
at least VND 6,000 billion refers to any project that has total investment
specified in its investment registration certificate or investment policy
decision.
2. Rural area refers to an administrative division,
excluding areas situated in the vicinity of a ward of a district-level town,
city and district of a city as referred to in Clause 16 Article 2 of the Decree
No. 118/2015/ND-CP.
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Article 4. Guidance on
implementation of CIT incentives
1. New investment projects meeting sectoral
requirements of CIT incentives referred to in the Law on Corporate Income Tax No.
14/2008/QH12, the Law on Amendments to several articles of the Law on Corporate
Income Tax No. 32/2013/QH13, the Law on Amendments to several articles of the
Law on Tax No. 71/2014/QH13 (hereinafter referred to as the Law on Corporate
Income Tax), or located within areas to which investment incentives are granted
as provided by Appendix II to the Decree No. 118/2015/ND-CP (except those
referred to in Clause 55 Appendix II which are otherwise provided by Clause 2,
3 and 4 of this Article), shall qualify for CIT incentives equivalent to those
granted to the sectors or areas referred to in the Law on Corporate Income Tax.
Example 1: New investment project A manufactures
composite materials in Hoang Mai district, Hanoi capital, and has been granted
the investment policy decision on January 1, 2016. With reference to
regulations set out in the Law on Corporate Income Tax and the Decree No.
118/2015/ND-CP stated in Clause 1 of this Article, the project A does not
belong to the approved of areas qualifying for investment incentives stipulated
in Appendix II of the Decree No. 118/2015/ND-CP, but otherwise belongs to the
approved of sectors qualifying for CIT incentives as provided by Point b Clause
1 Article 13 of the Law on Corporate Income Tax. This means that an
enterprise's income generated from development of the project A is liable to
the tax rate of 10% within 15 years, qualifies for a tax exemption within a
maximum period of 4 years and gets 50% reduction in the amount of tax payable
within 9 successive years in accordance with laws on corporate income tax.
Example 2: New investment project B manufactures
fertilizers in Quan Son district, Thanh Hoa province, and has been granted the
investment policy decision on January 1, 2016. With reference to regulations
set out in the Law on Corporate Income Tax and the Decree No. 118/2015/ND-CP
stated in Clause 1 of this Article, the project B does not belong to the
approved of sectors qualifying for CIT incentives, but otherwise belong to the
approved of areas faced with special economic and social difficulty as referred
to in Appendix II of the Decree No. 118/2015/ND-CP. This means that an
enterprise's income generated from development of the project B is liable to
the tax rate of 10% within 15 years, qualifies for a tax exemption within a
maximum period of 4 years and gets 50% reduction in the amount of tax payable
within 9 successive years in accordance with laws on corporate income tax.
2. New investment projects located within economic
zones or hi-tech parks (inclusive of concentrated information technology parks
established under the Prime Minister’s decision) shall qualify for tax
incentives at the rates imposed on new investment projects located within
economic zones or hi-tech parks referred to in the laws on corporate income
tax.
3. New investment projects located in the vicinity
of industrial parks (exclusive of industrial parks situated within areas that
have economic and social advantages as referred to in Clause 3 Article 16 of
the Government’s Decree No. 91/2014/ND-CP dated 01/10/2014), but other than
those referred to in Clause 1, 2 of this Article, shall qualify for tax
incentives at the rates imposed on those located within industrial parks as
provided by the laws on corporate income tax.
4. New investment projects located in the vicinity
of export processing zones shall be developed under instructions set out in
Clause 3 of this Article.
5. Investment projects shall, when meeting multiple
eligibility requirements for CIT incentives, be entitled to the most favorable
CIT incentive.
Example 3: New investment project C manufactures
software products in Ly Nhan district, Ha Nam province, and has been granted
the investment policy decision on January 15, 2016. With reference to
regulations set out in the Law on Corporate Income Tax and the Decree No.
118/2015/ND-CP stated in Clause 1 of this Article, the project C belongs to
both the approved of sectors qualifying for CIT incentives referred to in Point
b Clause 1 Article 13 of the Law on Corporate Income Tax and the approved of
areas faced with economic and social difficulty as referred to in Appendix II
of the Decree No. 118/2015/ND-CP. Contingent on instructions provided in Clause
5 of this Article, the project C shall, when meeting multiple eligibility requirements
for CIT incentives, be entitled to the most favorable CIT incentive.
Specifically, an enterprise that has income generated from development of the
project C may choose to receive incentives for sectors qualifying for
incentives in accordance with the laws on corporate income tax, which are
either tax rate of 10% imposed within 15 years or a tax exemption granted
within a maximum period of 4 years and 50% reduction in the amount of tax to be
paid within 9 successive years in accordance with laws on corporate income tax.
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a) Hi-tech enterprises implement CIT incentives
under the laws on corporate income tax.
b) SciTech enterprises meeting revenue requirements
under the laws on science and technology and having been granted the SciTech
enterprise certificates are entitled to CIT exemptions or reductions which are
the same as applied to enterprises investing in hi-tech parks in accordance
with the laws on corporate income tax.
c) SciTech organizations developing investment
projects are entitled to CIT incentives provided for by this Article to the
extent that they are granted in proportion to the level of conformity of
specific projects with requirements concerning sectors or areas qualifying for investment
incentives.
7. New investment projects manufacturing goods
subject to special consumption tax shall be provided for as follows:
a) New investment projects assembling motor
vehicles with a maximum of 24 seats, including those used for transporting both
passengers and cargoes, and designed with at least two rows and a fixed
partition between passengers compartment and goods compartment, shall be
entitled to CIT incentives in accordance with Clauses 1 (except those belonging
to the approved of sectors qualifying for CIT incentives referred to in the Law
on Corporate Income Tax), 2, 3, 4, 5 and 6 of this Article.
b) New investment projects manufacturing goods
subject to special consumption tax, other than those referred to in Point a of
this Clause shall be entitled to CIT incentives stated in this Article.
Example 4: The new investment project G assembling
motor vehicles having a maximum capacity of 9 seats within Chu Lai economic
park, Quang Nam province, and having obtained the investment registration
certificate on January 20, 2016 shall, subject to instructions set out in Point
a Clause 7 of this Article, take the form of a new investment project referred
to in Point a Clause 1 Article 13 of the Law on Corporate Income Tax. This
means that an enterprise's income generated from development of the project G
is liable to the tax rate of 10% within 15 years, qualifies for a tax exemption
within a maximum period of 4 years and gets 50% reduction in the amount of tax
payable within 9 successive years in accordance with the laws on corporate
income tax.
Example 5: The new investment project H
manufacturing tobacco products within Chu Lai economic park, Quang Nam
province, and having obtained the investment registration certificate on
January 20, 2016, shall not, subject to instructions set out in Point b Clause
7 of this Article, be eligible for CIT incentives.
8. Extension projects shall, if meeting
requirements referred to in Clause 4 Article 14 of the Law on Corporate Income
Tax, be entitled to either tax incentives for the remaining period of operation
of active projects (when appropriate) or tax exemptions or reductions for
income additionally generated from investment in such extension. The validity
period of these tax exemptions or reductions for this additional income
referred to in this Clause shall be equal to that for extension projects
operating within the same area or sector qualifying for CIT incentives as
provided for by the laws on corporate income tax.
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Article 5. Guidance on import
tax incentives
1. Investment projects belonging to the approved
list of sectors or professions qualifying for investment incentives referred to
in Section A Appendix I, or developed in areas faced with special economic -
social difficulty referred to in Appendix II of the Decree No. 118/2015/ND-CP,
shall be entitled to import duty incentives, including:
a) Tax exemptions for imported goods for the
purpose of creating fixed assets under the provisions of Clause 6, 8 Article 12
of the Government’s Decree No. 87/2010/ND-CP dated 13/8/2010 specifying the
implementation of several articles of the Law on Export and Import Tax
(hereinafter referred to as the Decree No. 87/2010/ND-CP).
b) Tax exemptions for raw materials or components
which must be imported because of local manufacturing failure to meet
production requirements of investment projects (except those assembling motor
vehicles, air conditioners, electric heaters, fridges, laundry machines,
electric fans, dish washers, CD players, sound systems, electric irons, water
boilers, hair dryers, hand dryers and other commodities stipulated by the Prime
Minister's decision), taking effect within a maximum period of 05 (five) years
from their manufacturing date in accordance with Clause 14 Article 12 of the
Decree No. 87/2010/ND-CP.
2. Investment projects belonging to the approved
list of sectors or professions qualifying for investment incentives referred to
in Section B Appendix I, or developed in areas faced with economic - social
difficulty referred to in Appendix II of the Decree No. 118/2015/ND-CP, shall
be entitled to import tax exemptions for goods used for creating fixed assets
as provided for by Clause 6, Clause 8 Article 12 of the Decree No.
87/2010/ND-CP.
3. Projects qualifying for import tax incentives
that invest in fields, such as hotel, office or apartment buildings for lease,
residential houses, commercial centers, engineering services, supermarkets,
golf courses, tourist sites, sports facilities, entertainment places,
healthcare service facilities, training and cultural centers, finance, banking,
insurance, auditing and consultancy services, shall be granted tax exemptions
for initial importation of goods which are equipment in the list stipulated in
Appendix II of the Decree No. 87/2010/ND-CP
for the purpose of creating fixed assets for projects. Those projects that have
imported goods qualifying for an initial tax exemption as stated in this Clause
shall not be eligible for import tax exemptions referred to in other clauses of
this Article.
4. The investment project that has total investment
of at least VND 6,000 billion, and disburses a minimum amount of VND 6,000
billion within 03 years from the date upon which either investment registration
certificate or investment policy decision is obtained
a) shall be entitled to import tax incentives which
are the same as those applied to investment projects located within areas faced
with special economic – social difficulty in accordance with Clause 1 of this
Article.
b) within 03 years from the date upon which either
investment registration certificate or investment policy decision is obtained,
shall be granted import tax incentives referred to in Point a of this Clause on
the basis of project owners' tax declarations.
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Example 6: The investment project I that has
obtained the investment registration certificate on January 1, 2016, and has
total investment of at least VND 6,500 billion as stated in that certificate,
and agrees to disburse an amount of at least VND 6,000 billion within 03 years
from the date upon which such investment registration certificate is granted
shall be entitled to import tax exemptions in accordance with Clause 1 of this
Article.
From January 1, 2016 to the date after December 31,
2018, the project owner imports goods that serve the purpose of creating
project fixed assets, and raw materials or components which have yet to be
locally manufactured for production purposes (when this project is brought into
operation as appropriate), and at the date of importation, these shipments of
goods are exempt from the import tax in accordance with Clause 6, Clause 14
Article 12 of the Decree No. 87/2010/ND-CP. After December 31, 2018:
(i) If the project has managed to disburse at least
VND 6,000 billion, it will continue to be granted import tax exemptions for
goods imported to create fixed assets (where appropriate), or import tax
exemptions within 05 years, from the date of commencement of its production
with respect to imported raw materials or components which have not been
locally manufactured for the purpose of supporting manufacturing activities of
the project as provided for by Clause 6, 8 and 14 Article 12 of the Decree No.
87/2010/ND-CP.
(ii) Unless the project has disbursed a minimum
amount of VND 6,000 billion, the project owner shall not be eligible for import
tax incentives to which he is entitled.
5. Investment projects located within rural areas
that hire at least 500 employees (excluding those who are not working full time
and those who sign under-12-month employment contracts)
a) shall be entitled to import tax incentives which
are the same as those applied to investment projects located within areas faced
with economic – social difficulty in accordance with Clause 2 of this Article.
b) Investment projects hiring at least 500
employees, and located within rural and non-rural areas shall, subject to the
number of employees working at each project site or work section in rural areas
(exclusive of the number of employees at the project site or section located
within non-rural areas, be granted respective import tax incentives.
6. Hi-tech, SciTech enterprises, or SciTech
organizations, covered respectively by the laws on high technology and the laws
on science and technology, shall be granted import tax incentives as provided
for by Clause 1, 2, 3, 4 and 5 of this Article, subject to requirements
concerning sectors or professions, areas and total investment or employee
utilization of specific projects.
7. Import tax incentives referred to in this Article
shall not be granted to investment projects such as mineral production,
production and trading of goods or services subject to the special consumption
tax, except motor vehicle production.
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a) Tax-exempt imports of investment projects
referred to in Clause 1, 2, 3, 4, 5 and 6 of this Article are liable to
application for registration to be emplaced in the approved list of tax-exempt
imported goods. Upon applying for registration as being included in the
approved list of tax-exempt imported goods with customs authorities, project
owners shall be responsible for submitting 01 copy and presenting an original
copy of the investment registration certificate or investment policy decision
which clearly states that the project has total investment of at least VND
6,000 billion to be disbursed within a permitted period of 3 years from the
date of issuance of that investment registration certificate or investment
policy decision or decision on investment in projects developed within rural
areas with at least 500 employees. Where investment projects located within
rural areas with at least 500 employees are not qualified to receive the
investment registration certificate or investment policy decision, project
owners shall submit 01 original copy of written notification that provides
information about employees, project development progress, and 01 copy, and
present an original copy of economic and technical evaluation report/ economic
and technical instrument. Application for registration for being included in
the approved list of imported goods qualifying for import tax exemptions must
adhere to regulations laid down in Article 104 of the Circular No. 38/2015/TT-BTC
dated 25/3/2015 of the Ministry of Finance providing guidance on customs
procedures, customs inspection and supervision, import and export tax and tax
management with regard to imported and exported goods (hereinafter referred to
as the Circular No. 38/2015/TT-BTC).
b) Application documentation and procedures for
import tax exemption for investment projects referred to in Clause 1, 2, 3, 4,
5 and 6 of this Article must conform to Article 105 of the Circular No.
38/2015/TT-BTC.
c) Reports and examination of use of goods exempt
from import tax by investment projects as provided for in Clause 1, 2, 3, 4, 5
and 6 of this Article must conform to Article 106 of the Circular No.
38/2015/TT-BTC.
Article 6. Guidance on
non-agricultural land use tax incentives
1. Investment projects belonging to the approved
list of particular sectors or professions qualifying for investment incentives
referred to in Section A Appendix I, or developed in areas faced with special
economic - social difficulty referred to in Appendix II of the Decree No.
118/2015/ND-CP, shall be entitled to non-agricultural land use tax exemptions
under the provisions of Clause 1 Article 9 of the Law on Non-agricultural Land
Use Tax.
2. Investment projects belonging to the approved
list of sectors or professions qualifying for investment incentives referred to
in Section B Appendix I, or developed in areas faced with special economic -
social difficulty referred to in Appendix II of the Decree No. 118/2015/ND-CP,
shall be entitled to get 50% reduction in non-agricultural land use tax under
the provisions of Clause 1 Article 10 of the Law on Non-agricultural Land Use
Tax.
3. The investment project that has total investment
of at least VND 6,000 billion, and disburses an amount of at least VND 6,000
billion within 03 years from the date upon which either investment registration
certificate or investment policy decision is obtained:
a) shall be entitled to non-agricultural land use
tax incentives which are the same as those applied to investment projects
located within areas faced with special economic – social difficulty in
accordance with Clause 1 of this Article.
b) within 03 years from the date upon which either
investment registration certificate or investment policy decision is obtained,
shall be granted non-agricultural land use tax incentives referred to in Point
a of this Clause on the basis of the project owner's tax declaration.
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4. Investment projects located within rural areas
that hire the minimum number of 500 employees (excluding those who are not
working full time and those who sign under-12-month employment contracts):
a) shall be entitled to non-agricultural land use
tax incentives which are the same as those applied to investment projects
located within areas faced with special economic – social difficulty in
accordance with Clause 2 of this Article.
b) The investment projects that have more than 500
employees and are developed in areas which are both rural and non-rural shall
be entitled to tax incentives referred to in Point b Clause 5 Article 5 hereof.
c) Where the investment projects located within
rural areas fail to meet the requirement concerning the minimum number of 500
employees, they shall not be entitled to non-agricultural land use tax
incentives during the period of their failure to meet such requirement.
5. Investment projects belonging to the approved
list of sectors or professions qualifying for investment incentives referred to
in Section B Appendix I of the Decree No. 118/2015/ND-CP, and developed in
areas faced with special economic - social difficulty referred to in Appendix
II of the Decree No. 118/2015/ND-CP, shall be entitled to non-agricultural land
use tax exemptions under the provisions of Clause 1 Article 9 of the Law on Non-agricultural
Land Use Tax.
6. Hi-tech, SciTech enterprises, or SciTech
organizations, covered respectively by the laws on high technology and the laws
on science and technology, shall be granted non-agricultural land use tax
incentives as provided for by Clause 1, 2, 3, 4 and 5 of this Article, subject
to requirements concerning sectors or professions, areas and total investment
or employee utilization of specific projects.
7. Non-agricultural land use tax incentives
referred to in this Article shall not be granted to investment projects such as
mineral production, production and trading of goods or services subject to the
special consumption tax, except motor vehicle production.
8. Regulatory principles, authority and procedures
for non-agricultural land use tax exemption and reduction shall conform to
regulations laid down in the Law on Non-agricultural Land Use Tax, the
Government’s Decree No.53/2011/ND-CP dated 01/7/2011 specifying and guiding the
implementation of several articles of the Law on Non-agricultural Land Use Tax,
the Circular No. 153/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance on
providing guidance on non-agricultural land use tax, the Law on Tax Management
and other instruments that guide the implementation thereof.
Article 7. Implementation
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2. Investment projects that have had investment
registration certificates or investment policy decision as provided for by the Decree
No. 118/2015/ND-CP since 27/12/2015 before the entry into force of this
Circular shall be granted investment incentives referred to in Article 1, 2, 3,
4, 5 and 6 hereof.
3. Regulatory procedures whereby investment
incentives are applied are covered by Article 17 of the Decree No.
118/2015/ND-CP. Investment permits, investment certificates and business
registration certificates provided in instruments guiding the implementation of
CIT, import tax, non-agricultural land use tax incentives shall be covered by
this Circular, or respectively replaced by investment registration
certificates, investment policy decision or SciTech enterprise certificates
(applicable to SciTech enterprises) as provided for by Clause 2 Article 17 of
the Decree No. 118/2015/ND-CP.
4. Any amendment to investment incentives must
conform to regulations set forth in Article 17 of the Decree No. 118/2015/ND-CP
and maintenance of normal investment activities in the event of any change made
to laws must be subject to Article 3 of the Decree No. 118/2015/ND-CP.
5. Investment projects that have investment
permits, investment certificates or equivalents issued by state agencies before
01/7/2015 and domestic investment projects with the maximum total investment of
VND 15 billion commenced before 01/7/2015 shall comply with tax incentive
policies (CIT, import tax or non-agricultural land use tax) in accordance with
legislative instruments entering into force before 1/7/2015.
6. Where instruments used as referents in this
Circular are subject to amendment, supplementation or substitution, regulations
set out thereby shall prevail.
7. In the course of implementation, if there is any
difficulty that may arise, institutional or individual entities concerned must
submit timely feedbacks to the Ministry of Finance for its correction or
amendment as appropriate./.
PP. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
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