Circular 151/2014/tt-Btc: Guide The Implementation Of Decree No. 91/2014/nđ-Cp Dated October 1, 2014 By The Government On The Amendments And Supplements To Some Articles In The Decree Regulations

Original Language Title: Thông tư 151/2014/TT-BTC: Hướng dẫn thi hành nghị định số 91/2014/NĐ-CP ngày 01 tháng 10 năm 2014 của Chính phủ về việc sửa đổi, bổ sung một số điều tại các Nghị định quy định về thuế

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FINANCE MINISTRY
Numbers: 151 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 10, 2014

IT ' S SMART

Digital Conference Guide Guide 91 /2014/ND-CP October 1

2014 by the Government on the amendment, addition to certain conditions

at the Tax Regulation Decree

______________

Tax Management Base 78 /2006/QH11 and Law Number 21 /2012/QH13 modified, the addition of some provisions of the Tax Management Law;

Personal Income Tax Law Base 04 /2007/QH12 and Law Number 26 /2012/QH13 amended, the addition of some of the provisions of the Personal Income Tax Act;

Increased Value Tax Law Base 13 /2008/QH12 and Law Number 31 /2013/QH13 amended, the addition of some of the provisions of the Value Added Tax Law;

Corporate Income Tax Law Base 14 /2008/QH12 and Law Number 32 /2013/QH13 amended, the addition of some of the provisions of the Corporate Income Tax Law;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 by the Government of the Government Regulation the implementation of several provisions of the Tax Management Law and Amendment Law, which complements certain provisions of the Tax Management Law;

Base of Protocol 65 /2013/ND-CP June 27, 2013 of the Government Regulation details some of the provisions of the Personal Income Tax Act and the Amendment Law, which adds some of the provisions of the Personal Income Tax Act;

Base of Protocol 209 /2013/NĐ-CP December 18, 2013 of the Government rules out details and guidelines that implement some of the provisions of the Value Added Tax Law;

Base of Protocol 218 /2013/NĐ-CP December 26, 2013 by the Government Regulation and guidelines enforce certain provisions of the Enterprise Income Tax Law;

Base of Protocol 91 /2014/ND-CP October 1, 2014 of the Government on the amendment, complements some of the provisions at the Tax Regulation;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General,

Minister of Finance to execute the regulation at the Digital Decree 91 /2014/ND-CP October 1, 2014 of the Government on the amendment, adds some of the provisions at the tax-regulatory Decree as follows:

Chapter I

CORPORATE INCOME TAX

What? 1 : Modification, Additional addition e, point 2.2 and point 2.31 Clause 2, Article 6, Digital 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance Guide to Digital Protocol 218 /2013/NĐ-CP December 26, 2013 of the Government Regulation and guidelines for the Enterprise Income Tax Act (collectively known as Digital) 78 /2014/TT-BTC ) as follows:

" e) The depreciation excerpt corresponds to the price of excess of 1.6 billion dollars/vehicles to the car carrying people from nine seats to come down (except: automobiles for passenger transport business, travel business, hotels; automobiles used to model and drive for automotive business). bowl); the depreciation excerpt to the fixed asset is the civilian airliner, the yacht does not use the business of transporting goods, passengers, travel business, hotels.

The car carrying people from nine seats to the business of passenger transport, travel and hospitality are the registered businesses the business name in which the business in the Business Registration Certificate or Business Registration Certificate is registered. one of the professions: passenger transport, tourism, hotel business, and regulated business in accordance with legal documents of transportation business, passengers, tourism, hotels.

Civil and cruise ships do not use for the purpose of transporting goods, passengers, tourists are civil ships, travellers of registered businesses and the accounting of the fixed asset depreciation but in the Certificate of Registration, and in the United States. business or business registration certification of the business does not register as a cargo transport industry, passenger transport, tourism.

In case of a transfer of the business, the car car bar drives people from nine seats, the remaining value of the car is determined by the actual principle of purchasing the fixed asset (-) the accumulated depreciation of fixed assets under the management mode using and The asset depreciation fixed by the time of the transfer, the car bar.

For example, 8: Business A buys cars under nine seats that are priced at 6 billion dollars, the company extracts the depreciation a year later. The amount of depreciation under the management regime uses and extracts the fixed asset depreciation of 1 billion (the time of depreciation is 6 years according to the fixed asset depreciation). Tax-deductible quotations according to the tax policy are calculated at the cost of being minus $1.6 billion/6 years = 267 million. The A-car business is $5 billion.

Income from car liquation: 5 billion copper-(6 billion copper-1 billion bronze) = 0 copper "

" 2.31. The expenses do not correspond to tax revenues, except for the following expenses:

-Clause for prevention, anti-HIV/AIDS at the workplace of the business, including: The cost of training room handles, anti-HIV/AIDS of the business, the cost of organizing room communications, anti-HIV/AIDS to the business people of the business, The cost of doing counseling, exploring and testing HIV, the cost of supporting the person infected with HIV is the employer of the business.

-The provisions for the mission to educate the defense and security, training, the activities of the militia self-defense and serve other defense duties, other security under the rule of law.

-The real thing to support the party organization, the social political organization in the business.

-The cost of the benefit directly to the labourers such as: the hospitality, self and family of the labourers; the holiday spending, the aid of treatment; the support of the addition of learning knowledge at the training facility; the support of the family's household. They are affected by natural disasters, disasters, accidents, illness; the reward of the child of the worker has a good performance in the study; the cost of the cost of holidays, the New Year's Eve, and other benefits of welfare. The total number of genera with the welfare properties stated above no more than 1 month the actual salary of the actual army performed in the business year of the business.

The identification of 1 months of actual salary performed in the business year of the business is determined by the salary fund performed in the year of the split year (:) 12 months. The current food fund in the year is regulated at c, point 2.5, paragraph 2 Article 6 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance.

For example, Business A in 2014 had an actual pay fund of 12 billion, the identification of 1 month per month's actual salary made in the business year 2014 of the business was as follows: (12,000,000,000 copper: 12 months) = 1,000,000,000.

-The other expenses are in particular, in accordance with each profession, the field according to the finance ministry's documentation ".

What? 2 . Amendment, Supplemation of Clause 14, Article 7, Digital 78 /2014/TT-BTC as follows:

" 14. The arbiter is due to reassessment of assets under the rule of law to contribute, to the transfer of assets when split, split, merge, merge, convert the business type (except for the case of the stake, arrangement, innovation enterprise 100% state capital), confirmed. The following:

a) The deflation or decrease due to reassessment of the asset is the difference between the value reassessment of the remaining value of the asset writing on the accounting book and the calculation of another income (for the increase) or other income deduction (for example). And the tax arbitrate was determined by the definition of income tax income in the business that had a reassessment property.

b) Either deviate increases or decreases due to reassessment of the value of land use to: the capital (which the business receives value for land use is allocated to the amount of the land value at the cost of subtracted), which transfers when split, split, merge, merge, convert the type. enterprise, which contributes to home-building investment projects, infrastructure to sell one-fold to other income (for increases) or other income deduction (for a reduced margin) in the tax period when determining income tax income tax returns. It ' s a business that has the right to use the reassessment land.

The disparities increase due to a reassessment of the value of the right to use the capital into the business to form a fixed asset performing the business production that the business receives value for land use is not extracted and unallocated. The amount of land at the expense is subtracted, and this portion of the difference is taken into account that the other income of the business has the right to use the land reassessment for a maximum period of less than 10 years starting from the year the value of land use is funded. The business must have a number of five business allocation to another income when filing a filing of the business income tax of the year starting to prescribe this income (the year has a reassessment of the value of land use).

In the latter case, the business continues to make the transfer of capital that contributes to the value of land use (including the transfer of capital to a 10-year period) that proceeds from the transfer activity that contributes to the value of the rights. The land must be charged and prescribe taxes on property transfer income.

The difference due to reassessment of the value of land use includes: For long-term land use is the difference between the value of reassessment and the value of land use on accounting books; For land use has a deadline being the difference between the ages. the value of reassessment and the unallocated value of land use.

c) The business receives capital assets, receiving assets that transfer when division, separation, merge, merge, conversion of a business type that is amortization of depreciation or allocation at cost at reassessment price (except for the case of non-land use) to be quoted as depreciation or allocated to the prescribed cost). "

What? 3 . Modified, Clause 3, Article 8, Digital 78 /2014/TT-BTC as follows:

" 3. Income from the implementation of the scientific research contract and technological development under the laws of science and technology are exempt from tax-exempt technology in the time of contract implementation but the maximum of no more than 03 years from the start date has real revenues. It ' s a scientific and technological development contract;

The income from the sale of products made from new technology for the first time applies in Vietnam by the rule of law and the guidance of the Ministry of Science and Technology that is exempt from the maximum tax exemption no more than 05 years from the date of sales from the sale of the product;

Income from the sale of production products during the trial period according to the rule of law.

a) Earnings from the implementation of the scientific research contract and the development of tax-exempt technology must ensure the following conditions:

-Certificate of scientific research.

-The state governing body of science has the authority to confirm that it is the scientific contract for scientific research and technological development.

b) The income from the sales of products made from new technology was first applied in Vietnam to be exempt from the tax exempt guarantee that the new technology first applied in Vietnam was confirmed by the state governing body of science with confirmation rights ".

What? 4 . Edit, add paragraph 9, Article 8, Digital 78 /2014/TT-BTC as follows:

" 9. Income from the implementation of the State of Vietnam mission of the Development Bank of Vietnam in the development of development investment credit, export credit; income from credit activity for the poor and other policy subjects of the Social Policy Bank. the assembly; the income of the LLC a member of the property management of Vietnamese credit organizations; income from the activity obtained by the implementation of the State Administration of the State financial funds: the Vietnam Social Insurance Fund, the Insurance Organization of Vietnam. The deposit, the Health Insurance Fund, the Vocational Assistance Fund, the Labor and Social Employment Assistance Fund, the Trade Assistance Fund, the Farmers ' Support Fund, the Fund. Vietnam 's legal aid, the Public Telecommunication Fund, the Local Development Investment Fund, the Vietnam Environmental Protection Foundation, the Trust Fund for Small and Small Business, the Cooperated Development Assistance Fund, the Poor Women' s Fund, the Public Protection Foundation and the Public Health Fund. In foreign jurisdictions, the Housing Development Fund, Small Business Development Fund and the National Institute of Science and technology, the National Innovation Foundation, income from the implementation of the State Department of the Fund for the Development of the Land and Other Fund of the House. active water not for profit goals provided by the Government, the Prime Minister stipulated or decided to be established and operated under the provisions of the government. the law.

The case of units that arise from the income from the income is obtained by the implementation of the State of the State mandate and the prescribed tax ".

What? 5 . Add point e and g g 5 Article 18 Digital 78 /2014/TT-BTC as follows:

"e) For the investment licensed investment project that in the first investment registration filing sent the investment licensing agency that had registered the number of investment capital, the investment diverge of investment implementation, the case of the next stages in practice is considered to be expected." The composition of the investment project was first licensed if made by progress (except for the intracable, difficult cause of the objective cause in the release of the face by the objective, addressing the administrative procedures of the state agency, due to natural disasters, fire, and fire). Or otherwise, any other resistance, the component projects of the first investment project are entitled to tax incentives for the rest of the investment project for the first time. calculated from the time the component project had a preferable income.

For the first licensed investment project January 1, 2014, which makes the investment of investment as the above case, the component project is entitled to tax incentives under the applicable level of incentives for the first investment project for the remainder of the calculation. January 1, 2014.

The income of the component projects of the first investment project before January 1, 2014 was entitled to preferable corporate income tax in accordance with the rule of law law prior to January 1, 2014 did not make adjustments to tax incentives. have been enjoyed before January 1, 2014.

During the deployment of component projects according to each phase stated above if the investor is invested by the State Administration of Investment (regulation at the Digital Investment Law). 59 /2005/QH11 November 29, 2005 and the implementation of the implementation of the law guidelines for the implementation of the implementation of the project, allowing the extension of the project and the business to follow under the specified deadline.

g) The investment project of the business is enjoying tax incentives that the 2009-2013 period has an additional investment in machinery, equipment often in the manufacturing process, business not part of the new investment project and the expanded investment project, the added revenue share added. due to the investment of the addition of machinery, this regular device is also entitled to tax incentives as to the extent that the project is applying for the period remaining from the 2014 tax period ".

What? 6 . Modified, Clause 3, Article 20, Digital 78 /2014/TT-BTC as follows:

" 3 . A 2-year tax exemption and a 50% decrease in taxes must submit in the next 4 years for income from the implementation of the new investment project stipulated at paragraph 4 Article 19 Digital 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance and the income of the business from the implementation of the new investment project at the Industrial Zone (except the Industrial Area located on a conditional address-socioeconomic economy).

Conditional land-economic conditions stipulated at this provision are the inner districts of the special type municipality, the central type I-type municipality and the province's Type I-type municipalities, which do not include the counties of the special type municipality, the type municipality. The central and central parts of the newly formed province of the province have been formed from the district since 1 January 2009; the industrial complex is located on both favorable and non-favorable venues, and the identification of tax incentives for the base industry. Just get into the actual location of the investment project in the field.

The identification of the special type municipality, the type I stipulated at this paragraph in accordance with regulation at the Protocol 42 /2009/NĐ-CP June 7, 2009 the Government provides for the classification of the municipality and the revised text (if present).

What? 7 . Add 8, Article 23, Digital News 78 /2014/TT-BTC as follows:

" 8. The business also has a period of tax incentives under the terms of export rates but is discontinued for tax incentives due to its commitment to the World Trade Organization (WTO) for textile operation, may from 11/01/2007 and other activities from 01/01/2012 are selected. select a non-simultaneously, non-uniform combination of tax and time-free tax incentives, tax relief to continue to enjoy corporate income tax incentives for the rest of the time since 2007 for textile operation, may or since 2012 for active duty. Other, corresponding to the tax incentives conditions that the business reality meets (in addition to preferable conditions due to the conditional response of export rates, due to the use of) method of domestic raw materials) stipulated in the legal code of law enablement of corporate income tax in time from the date the business was granted the establishment permit prior to the Digital Decree date. 24 /2007/NĐ-CP February 14, 2007 by the Government the government regulates the implementation of a corporate income tax law that is enforced or prescribed in written law of corporate income tax at the time of the adjustment of tax incentives due to the implementation of the commitment. WTO.

The business case has selected the previous written conversion method (which does not distinguish the case of the business that has been or has not been tested, the tax inspector), if the implementation of the guidance at this Notice is more profitable then the business. is allowed to choose to switch back in the direction of this message. The business performs a correction, supplemalization by regulation at the Tax Management Law and the Executive Guide to Tax Management and is not treated in violation of the tax laws on the misconduct by corrects. In the case after the deposition, the business supplement with the amount of tax that has paid greater than the tax must be offset by the tax number that must be submitted by the next tax or reimbursable number has been filed in accordance with the regulation. The business case has made adjustments to the WTO commitment to the textile operation in previous texts if processed in violation of the tax law, the slow money filing and the business that made the payment of the fine and the slow money was not real. It's a reorder. "

Chapter II

VALUE ADDED TAX

What? 8 . Amendment, add point a paragraph 8 Articles 4 News 219 /2013/TT-BTC December 31, 2013 of the Ministry of Finance directed the implementation of the Value Added Tax Law and Digital Decree 209 /2013/NĐ-CP December 18, 2013 by the Government Regulation and guidelines enforce some of the Increased Value Tax Legislation (collectively known as Digital Digital). 219 /2013/TT-BTC ) as follows:

" a) Credit:

-Loan.

-discount, reextract the transfer tool and other valuable documents;

-To the bank.

-Financial leasing;

-Credit card release.

The case of a credit organization that collects credit card-related fees is a credit card-issued payment (card release fee) of a credit organization's loan process to the customer such as payment fees. In advance, a slow-down, repayment of debt, debt restructuring, loan management, and other charges are subject to an increased value of the value of the value of the object (GTGT).

The regular card transaction charges are not part of a credit-level process such as a battery code that provides a credit card to a credit card, a supply of a copy of the transaction invoice, a payout for the use of a card, a stolen notification fee, credit card failure, credit card loss. charge, the transfer fee of credit card type and other charges are subject to the GTGT tax subject.

-factoring in the country; factoring in international payments to banks allowed to implement international payment;

-The sale of assets warranties the loan due to the credit organization or by the law enforcement agency or the borrower 's own self-sale asset under the commission' s mandate to pay a secured loan debt, namely:

+ The property ensures that the loan is sold as a property of the secured transaction that has been registered with the competent authority under the rule of law on the registration of the guarantee transaction.

+ Asset processing ensures that the loan proceeds in accordance with the law of the guarantee transaction.

In case of all the payback, the asset is guaranteed to be indebtable and must hand over the property to the credit organization to organize credit processing assets guaranteed the loan is under the rule of law, the parties carry out the property table. Guaranteed by regulations.

In the case of a secured property credit to replace the implementation of the debt obligation, the credit organization performs an increase in the value of the property that serves the business in accordance with the regulations. When the credit organization sells assets in business operations if the property is subject to a GTGT tax subject, the credit organization must prescribe, pay the GTGT tax by regulation.

For example 3: March 2014, Business A is the basis of a GTGT tax in accordance with the deductible mortgage, the equipment equipment to borrow capital at Bank B, the loan period is 1 year (the debt deadline is March 31, 2015). On March 31, 2015, Enterprise A was not able to repay the debt and had to hand over assets to Bank B, when the asset's delivery, Enterprise A was implementing a guaranteed property desk procedure under the rule of law on the handling of the secured property. Bank B sells assets that guarantee money to collect debt, the property sold under the non-taxable GTGT.

For example, 3a: In December 2014, Business B was the basis of a GTGT tax in a deduction for mortgage housing and land use to borrow capital at Commercial Bank C, the loan period was 1 year, the debt deadline was December 15, 2016, the Bank. trade C and Business B has a guarantee transaction (mortgage on land and land use) with a competent authority. By December 15, 2016, Business B was not able to pay its debt and Commercial Bank C had the deed agreed to a settlement to Enterprise B sold in order to pay the Bank debt, January 2017 Business B sold the factory to pay the Bank debt the factory sold. It's a GGT tax subject.

-The service provides the credit information due to the unit, the organization of the State Bank that provides the credit organizations for use in a credit-level operation under the provisions of the State Bank Law.

For example, the X Organization is a unit of the State Bank that is authorized by the State Bank to carry out the service to provide credit information. In 2014, the X organization contracted credit information to a number of commercial banks serving credit-level operations and other operating services of the commercial bank, revenue from the service providing credit information serving a credit-level operation. to be subject to a GTGT taxable object, revenue from the service provides credit information to other activities of the non-regulated commercial bank of the State Bank Act under the GTGT tax subject with a 10% tax rate.

-Other forms of credit according to the rule of law ".

What? 9 . Modified, add 3 Articles 14. 219 /2013/TT-BTC as follows:

" 3. The GTGT tax inputs of fixed assets, machinery, equipment, including the first GTGT tax of the leasing activity of assets, machinery, equipment, and other input GTGT taxes related to property, machinery, equipment such as warranty, repair in the cases. The following is not deductible that counts the principle of fixed assets or costs that are subtracted from the regulation of the corporate income tax law and the execs of the execs: Property fixed assets that serve the production of weapons, the national serving gas. the room, security; fixed assets, machinery, equipment of credit organizations, reinsurance business businesses, life insurance, corporate securities, and more. Stocks, clinics, hospitals, training facilities; civil ships, yachts not used for business purposes transporting goods, passengers, tourism business, hotels.

Fixed assets are cars carrying people from nine or more seats (except for cars used in freight, passenger, travel business, hotels; cars used for modelling and driving for automobile business) worth over $1.6 billion (prices have not yet been available). the GTGT tax) the number of the first GTGT tax corresponds to the above 1.6 billion non-deductible copper. "

What? 10. Modify, add a score of 3 Articles 15 parameters 219 /2013/TT-BTC as follows:

" c) For goods, slow purchasing services, valuing of goods, services purchased from twenty-one million or more, the base business base in the contract for purchase of goods, services in writing, valuing added value and certificate from payment through the bank. of the goods, the slow purchase service, the donation to manifest, the value tax deduction increased input. In the absence of a bank's payment, the business base is still listed, deductible of the value added tax.

In case of payment, the business base has no evidence from a bank payment, the business base must prescribe, adjust the number of GTGT tax that has been deducted for the portion of the commodity value, the service is not evidence from payment through the bank. Tax rates that produce cash payments (including in the case of tax authorities and authorities have decided to inspect, check the tax discrimination that has prescribated GGTGT taxes, deductible). "

Chapter III

PERSONAL INCOME TAX

What? 11 . Modified, corrected by: 1, point, paragraph 2, Article 2 111 /2013/TT-BTC August 15, 2013 of the Ministry of Finance guidelines implementing the Personal Income Tax Act, the Amendment Law, which complements certain provisions of the Personal Income Tax Law and the Digital Protocol. 65 /2013/ND-CP of the Government rules the details of some of the provisions of the Personal Income Tax Law and the Amendment Law, which adds some of the provisions of the Personal Income Tax Act (collectively known as Digital) 111 /2013/TT-BTC ) as follows:

" e) The benefits of money or not with money out of wages, wages paid by the employer to whom the taxpayer is enjoyed under all forms:

.1) Pre-housing, electricity, water and accompanying services (if any), do not include: the benefit of housing-built housing benefits, provided free to workers working in the industrial zone; housing employers built at the site. The economy, the site of difficult socioeconomic conditions, has a particularly difficult socioeconomic condition providing free to the workers.

Where the individual is at the office, the income is taxable to the rent or cost of depreciation, electricity, water, and other services in proportion to the proportion of the individual used in the area of the office.

The household rent used by the unit used paid employment into taxable income by the actual number of payments but did not exceed 15% of the total taxable income (which has not included the rent) at the unit. "

What? 12 . Edit, add point c, paragraph 2, Article 26 Digital 111 /2013/TT-BTC as follows:

" c) The resident individual has income from wages, wages, from the business that is responsible for the opening of the tax payment if there is a tax number that must submit additional taxes or tax returns that offer tax refund or tax compensation for the next tax period, except for the following cases:

C.1) Individuals with tax numbers must submit less than the amount of tax that has been handed down without a tax refund or tax offset in the following period.

C.2) Individuals, business households with income from business have made a tax-based tax return.

C.3) Individuals, households with only income from renting, lease rights for land use made a tax return at home, the right to use land for rent.

C.4) The individual has income from wages, money contracting labor contracts from three (03) months or more in a unit where additional current income in other parts of the monthly average of the year no more than 10 million has been paid for tax deductible income at the time. according to the 10% rate if there is no requirement it does not resolve the tax on this income.

C.5) The individual has income from wages, money contracting workers from three (03) months or more months or more in a unit that adds income from the rent, the lease of the right to use the land with an average monthly revenue of the year no more than 20 million dollars paid in. Where there ' s a rental house, there ' s a right to use land for rent if there ' s no requirement that you don ' t decide tax on this income.

C.6) Individuals are insurance agents, lottery dealers, multi-level sales that have been held to pay income deduction for personal income tax without a tax decision on this income. "

What? 13 . Amendment, add 5 Articles 30 Digital 111 /2013/TT-BTC as follows:

" 5. For the case of people using the real estate due to a transfer date from July 1, 1994 to before 1 January 2009, if from 1 January 2009 file a proposal to grant a Certificate of Use of the Land, the ownership of the property. And other property and property attached to the land are granted by the state authority, which is approved by only one (01) of the tax return. The case for the use of the real estate due to a transfer before July 1, 1994, did not collect a personal income tax.

Since 1 January 2009, the individual income tax law, the individual transferable property that contracts a contract, or without a contract, only a handwritten certificate must pay a personal income tax for each transfer. "

Chapter IV

TAX MANAGEMENT

What? 14 . Edit Point, paragraph 1, Article 10 of Digital 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP 22/7/2013 Government (collectively known as Digital) 156 /2013/TT-BTC ) as follows:

" The taxpayers in the time of the business pause do not give birth to the tax obligation, then not filing tax records of the period of business activity. The case of a tax payer that stops business does not complete the calendar year or fiscal year, and it is required to file a tax return.

.1) For the taxpayer who performs a business registration procedure at the business registry must notify a written notice of a business pause or business activity back to the business registry where the taxpayer has registered in accordance with the business registration. regulation.

The business registry is responsible for informing the tax agency about information that taxpayers suspend business or business activity return to the slowest of no more than 02 (two) days of work since the date of receiving the taxpayer ' s text. Where the taxpayer registers the registration of the business, the tax authority is responsible for informing the business registry of tax obligations while the debt to the state budget of the slowest taxpayer is not more than 02 (two) working day since the date received. information from the business registry.

d.2) For the taxpayer of the registration subject to the direct tax code directly at the tax authority, before the business pause, the taxpayer must have a written notice of a direct direct management tax authority 15 (fifteen) days before temporary. stop business. Message content:

-Name, headquarters, tax code;

-Business pause, start date and date end of the pause deadline;

-The reason for the business.

-They, the name, the signature of the representative according to the law of the business, the representative of the business personal group, of the business owner.

At the end of the business, the taxpayer must perform a prescribed tax manifest. The case of the taxpayer to the business before the deadline for a business pause is to have a written notice of a direct management tax authority simultaneously carrying out the prescribed tax filing. "

What? 15 . Edit, add point b, paragraph 2 Articles 11 News 156 /2013/TT-BTC as follows:

" b) The value of valuables increased according to the quarter

b.1) GTGT tax testimony in the quarter

The applicable quarterly tax on valuer taxpayers has a total sales of goods and services of the previous year adjacent to 50 billion or more.

The case of new taxpayers who began operating the business production of valuing increased value was made in the quarter. After a 12-month period of business production, the next calendar year will be based on a sales revenue, the service of the adjacent calendar year (12 months) to implement a value increase in the monthly or seasonal value.

Example 21:

-Business A has started business production since January 2015, then in 2015 business A practice of a GTGT tax in the quarter. The business base at the revenue of 2015 (enough 12 months of the calendar year) to determine the year 2016 does a monthly or quarterly tax return.

-Business B started operating business production since August 2014, 2015, 2015 Business B implemented a GTGT tax in the quarter. The business base came into the revenue of 2015 to determine the year 2016 implementation of a tax return in the month or in the quarter.

The taxpayer has a self-determination of self-determination of a monthly tax subject or a quarterly tax on the implementation of the prescribed tax.

The case where the taxpayer is eligible and subject to a GTGT tax declaration by the quarter wants to switch to a monthly tax transfer, send notice (by Form 07 /GTGT issued with this Notice) to the slowest direct management tax authority of the same time. The first month ' s GGTGT tax return of the year begins the GTGT tax in the month.

b.2) Tax declaration by quarter

-The implementation of the tax in the quarter or month is stable for the calendar year and is stable for a three-year period. The first stable cycle was determined from 1 October 2014 until 31 December 2016.

For example, 22: Business C in 2013 had a total revenue of 38 billion dollars, which should be part of the GTGT tax in the quarter from 1 October 2014. Revenue of the year 2014; 2015, 2016 due to a record business (including additional public school) or due to inspection, the inspection of 55 billion co-workers continued to practice the GTGT tax in the first quarter of 2016. 2017 will redefine the new tax-based cycle based on revenue of 2016.

For example, 23: Business D in 2013 had a total revenue of $57 billion and a monthly GTGT tax implementation. The 2014 revenue issued by the business (including the additional public school) or by inspection, the inspection was 48 billion co-workers, and the D business continued to tax the GTGT tax in the month to the end of 2016. 2017 will redefine the new tax-based cycle based on revenue of 2016.

-In the stable tax cycle in the quarter, if the taxpayer finds itself or through the inspector, check, the tax authority concluded the revenue of the previous year ' s next year of the stable tax cycle on 50 billion copper, the taxpayer is not eligible for testimony. The value tax increases according to the quarter of that stable cycle, from the next year adjoining the year of discovery to the end of the stable cycle, the taxpayer must perform an increase in value increases in the month.

For example, 24: Business E in 2013 had total revenue on the GTGT tax bill of 47 billion that should be part of the GTGT tax in the quarter from 1 October 2014. In 2015, the payment tax agency that concluded 2013's GTGT tax revenues increased by 5 billion more than the number of reported figures of $52 billion, which in 2016 the E business implemented a GTGT tax in the month. 2017 will redefine the new tax-based cycle based on revenue of 2016.

For example, 25: Business G in 2013 had a total revenue on the GTGT tax bill of 47 billion that should be part of the GTGT tax in the quarter from 1 October 2014. In 2015, Business G announced that the 2013 GGTGT tax revenues increased by 5 billion compared to the number of reported figures of $52 billion, and in 2016 the business of the G business was implementing a GTGT tax in the month. 2017 will redefine the new tax-based cycle based on revenue of 2016.

-In the year-month stable tax cycle, if the taxpayer finds itself or through the inspector, check, the tax authority concluded the revenue of the previous year 's next year' s adjacent tax cycle from 50 billion or down, the taxpayer is eligible for testimony. The value tax increases according to the quarter of that stable cycle, the taxpayer is selected in the month or quarter of the next year's adjoining year of discovery until the end of the stable cycle.

-For businesses that have imposed a tax tax on the prior quarter of this period of time, the first stable period was taken as of December 31, 2016.

b.3) How to determine the sales revenue, which provides the next year ' s adjacent service as the condition that determines the value added tax object increase in the quarter

-Sales sales, provision of services identified as Total Revenue on the valuing of the valuing value of the tax expectations in the calendar year (including increased value tax revenues and increased value tax revenue).

-The case of taxpayers performing tax at the headquarters for the subordinated unit, the sales revenue, which provides services including the revenue of the subordinated unit. "

What? 16 . Edit Article 12, Digital News 156 /2013/TT-BTC as follows:

" What? 12. Corporate income tax.

1. Responsibility for filing corporate income tax income for the tax authority

a) The taxpayer pays an enterprise income tax filing to the direct management tax authority.

b) The case of the taxpayer is a unit of independent accounting, the unit directly filing a tax income tax return on the unit subordinated to the tax authority directly administered the unit directly.

c) The case of taxpayers with subordinated subordination but the dependency of the unit, the unit directly does not have to file a corporate income tax; when filing a tax income tax return, the taxpayer is responsible for opening up at the headquarters. It ' s part of the unit that ' s owned by the unit.

d) The case of the taxpayer has a production base (including the macho facility, assembly) of the operating dependency in the province, the central city is different from the location of the headquarters where the unit is headquartered, when a tax return tax is filed. The taxpayer is responsible for opening up at the headquarters of the entire section at the site of the headquarters and where there is a base of the production of the accounting.

For economic corporations, companies with a unit of accounting members depend on the amount of accounting, cost, taxable income, and the unit membership must prescribe corporate income tax with the direct management tax authority. A member of the unit.

e) The case of a member unit of other business activity differs from the joint business activity of the corporation, the company ' s total and private accounting income from other business operations, the unit membership tax revenue income tax, with the tax authority. Direct management of the membership unit.

In case of applying the tax return to the guidelines at this point, the corporation must report to the Ministry of Finance to have its own guidelines.

2. A corporate income tax is to declare every single birth, declare accounting year or declare a tax payment to the time of a decision on the business of dividing; merge; mergers; conversion of enterprise type; dissolution; termination of operations; Oh, The case of converting the type of business that the party receives inherits the entire obligation on the tax of the pre-conversion business (such as converting the enterprise type from Company Limited or vice versa; Enterprise conversion of 100% capital). The state of the holding company, and other cases under the rule of law, does not have to declare a tax return to the time of a decision about the conversion, the business only determines the statutory year tax.

The cases of tax-income tax income per time arise:

-Tax-income tax in each of the births for real estate transfer activity applies to businesses that do not have real estate business functions and businesses have real estate business functions if there is a need.

-Business income tax on every single birth applies to foreign-business organizations in Vietnam or have income in Vietnam (collectively known as foreign contractors) that the organization does not operate under the Investment Law, Corporate Law can be used. income from capital transfer operation.

3. Corporate income tax accounting

a) The opening of the corporate income tax rate includes opening annual business income tax accounting and opening of the business income tax to the time of a decision on the business of dividing, merging, merging, converting the type of image. enterprise, dissolution, termination of operation.

b) The opening of the business income tax problem includes:

b.1) The declaration of corporate income tax revenue by model 03 /TNDN issued with this message.

b.2) Financial reporting year or financial reporting to the time of a decision on the business of dividing, merging, mergers, transformation of enterprise type, dissolution, termination of operation.

b.3) One or some of the appendix accompanying the issued sheet accompanying the Digital Notice 156 /2013/TT-BTC and this message (depending on the fact that the taxpayer ' s birth practice):

-Annex operating results in business production in accordance with the 03-1A/TNDN model, the 03-1B/TNDN model, the 03-1C/TNDN model issued with the Digital Information 156 /2013/TT-BTC.

-Exhibit for the 03-2/TNDN pattern issued with the Digital Information 156 /2013/TT-BTC.

-Accessories for corporate income tax:

+ Form 03-3A/TNDN: The corporate income tax is preferable to the new established business base from the investment project, the business base moving the site, the new investment project issued by the Digital Investment Group. 156 /2013/TT-BTC.

+ Form 03-3B/TNDN: The corporate income tax is preferable to the investment business facility building new production lines, scale expansion, technological innovation, eco-environment improvement, increased production capacity (investment extension) issued with the company ' s share of the product. Digital 156 /2013/TT-BTC.

+ Form 03-3C/TNDN: The corporate income tax is preferable to the business using labour as ethnic minority or the operating business of manufacturing, construction, transport using many female labor issued by the Digital Information Service. 156 /2013/TT-BTC.

-The business income tax rate filed overseas is excluded in the tax period according to the 03-4/TNDN sample issued with the Digital Information. 156 /2013/TT-BTC.

-Tax appendix income tax on property transfer activity under the 03-5/TNDN license issued by this message.

-Annex reporting, using the science and technology fund (if any) according to the 03-6/TNDN pattern issued with the Digital Information. 156 /2013/TT-BTC.

-Annex information on the link transaction (if any) according to the 03-7/TNDN template attached to the Digital Information 156 /2013/TT-BTC.

-Annex payment of corporate corporate income tax has units of accounting production units in the province of other Central City which is different from the local location where the headquarters are located (if any) according to the 03-8/TNDN sample issued with the Digital Information 156 /2013/TT-BTC.

-The business case has a foreign investment project, in addition to the above profile, the business must supplement the filing, document under the guidelines of the Ministry of Finance on corporate income tax.

4. Corporate income tax on property transfer activity by the rule of law on corporate income tax, the company said.

a) The business has a real estate transfer in the same provincial capital, the central city of the Central City with where the business is based, the tax manifest in the direct management tax authority (IRS or Tax Administration). Where businesses are headquartered in the province, the city but has real estate transfer activity in the province, the other city is filing tax evacuation at the IRS or Tax Expenses issued by the Bureau of Tax Authority where the transfer is illegal. The real estate.

b) The business does not arise regularly in the real estate transfer operating real estate income tax in each time of the real estate transfer. Businesses that do not arise regularly in real estate transfer are non-real estate business.

The corporate income tax filing by each time the real estate transfer is the income tax declaration from the real estate transfer under the number 2 /TNDN issued by this Information.

The end of the tax year when the establishment of a bill decides to tax income tax at the headquarters, which must decide on the tax of the income tax separately from the estate transfer. At its headquarters, the handling of the corporate income tax number from the specific real estate transfer activity is as follows: The case of the tax that has filed lower than the tax number must submit to the corporate income tax declaration, the business must submit enough taxes. It ' s missing the state budget. The case in which the tax number has paid greater than the tax number must submit to the tax decision filing is subtracted (-) the amount of tax filed by the lack of a corporate income tax rate of other business or subtracted (-) to the corporate income tax rate of taxes. the next term or the prescribed tax refund. The case of a loss-to-hole property transfer operation, the business must follow its own, perform the loss of the real estate transfer operation with the interest of other business production operations if applicable (applicable since January 1, 2014) and switching holes in the business. the following year by law on corporate income tax.

c) For businesses that arise regularly in the real estate transfer operating the income tax income tax income quarterly by regulation. Businesses that arise regularly in real estate transfer are businesses that have a real estate business.

At the end of the tax year, the business that makes corporate income tax decisions for the entire estate transfer activity has temporarily paid corporate income tax by the quarter or according to each of the births.

At its headquarters, the handling of the corporate income tax number from the specific real estate transfer activity is as follows: The case of tax numbers that have been suspended in the year lower than the tax number must submit to the corporate income tax declaration, the business must. Paying enough taxes on the state budget. The case of tax numbers that have paid up greater than the tax number must submit to the tax bill that is subtracted (-) the amount of tax filed by the missing corporate income tax amount of other business activity or subtracted (-) to the corporate income tax rate must submit of the next term or be given a tax refund by regulation. The case of a loss-to-hole property transfer operation, the business must follow its own, perform the loss of the real estate transfer operation with the interest of other business production operations if applicable (applicable since January 1, 2014) and switching holes in the business. the following year by law on corporate income tax.

d) The business makes a infrastructure investment project, home for transfer or leasing, which has the customer's advance in advance of the customer in any form of time:

-The business case with a customer's income that determines the costs corresponding to the recorded revenue (including the previous expense of the uncompleted work category section corresponding to the recorded revenue) then the business is not fully available. Tax-income tax in sales minus expenses.

-A business case with a customer's income that has not yet identified the cost of the transaction, the business pays a 1% rate of corporate income tax on the proceeds of the revenue, and this revenue is not included in the property sales. business income tax for the year.

When the transaction is real estate, the business must officially decide the number of corporate income tax on real estate transfer operations.

5. Business, organization in the case of paying the corporate income tax by the percentage of the sales revenue, the service under the law of the corporate income tax reopening business income tax year by model 04 /TNDN issued a new year. With this message.

The business case, which organizes the case of paying the corporate income tax in proportion to the rate of sales of goods, services under the law of unborn corporate income tax regularly operates the business of goods, services and services. The tax-income subject matter of the business income tax is made to account the corporate income tax on every single-digit number 04 /TNDN issued by this Smart, the business is not in the annuation of the annuation.

6. The business case has a manufacturing base (including the macho facility, assembly) of operations dependent on the provincial capital, the other central city with the location where the unit is headquartered, when paying corporate income tax, business. A career where the headquarters is responsible for the development of the headquarters and where there is a base of the production of the accounting.

a) The procedure of rotation of evidence between the Treasury and the Tax Agency

The business self-determines the number of corporate income tax is calculated at the site of the headquarters and the underlying accounting facilities are under the regulation of the corporate income tax in order to testify from corporate income tax revenue to the local. Where there ' s a headquarters and every local place where there ' s an accounting base. Evidence from the tax filing must be noted to submit to the state budget collection account at the State Treasury with the tax authority where the headquarters register for tax and local statistics where the basis of the production of the accounting depends. The State Treasury places the headquarters of the money transfer and the evidence from the state budget collection to the State Treasury in relation to the accounting of the tax-state budget of the base of the dependent accounting base.

b) Tax decision

The business openings business income tax at the headquarters of the headquarters, the amount of corporate income tax is also required by the amount of corporate income tax required to submit in a decision minus the number that has been suspended at the headquarters and temporary headquarters. filed in the facility where the production facilities are dependent. The number of corporate income tax must be filed or completed when the decision is also allocated at the correct rate at the headquarters and where there are dependent manufacturing facilities.

7. Corporate income tax on capital transfer activity

a) The income from the capital's capital transfer is considered another income, the business has the income from the transfer of capital that is responsible for determining, prescriing the corporate income tax from the capital transfer to the accounting bill by year.

The case of selling all of the LLC a member is owned by the organization as the owner in the form of a capital transfer which is associated with the estate, then pay the tax on each of the births and prescribes according to the number 06 /TNDN issued with this. It ' s the year where the business is based.

b) The foreign organization business in Vietnam or its income in Vietnam (collectively known as foreign contractor) that the organization does not operate under the Investment Law, the Enterprise Law has capital transfer activity, and the income tax returns to the business. It was born.

The organization, the individual who receives the transfer of capital whose responsibility identifies, prescribes, deducted and filed changes to the organization of the country outside of the corporate income tax. In the case of a transfer to the capital, which is also a foreign organization that does not operate under the Law of Investment, the Enterprise Law is established under the law of Vietnam where foreign organizations invest capital in charge of prescriing and filing tax returns. enter the business to submit from the foreign organization ' s capital transfer operation.

The deadline for filing a tax filing is the 10th (ten) since the day the agency has the authority to prepare capital transfers, or the 10th day (ten) since the date of the transfer of capital transfer agreements at the capital transfer contract to the non-standard case. A transfer of capital.

Tax filing for income from capital transfer:

-Business income tax returns on capital transfer (according to Form 05 /TNDN issued by Digital) 156 /2013/TT-BTC);

-The transfer contract. The case of a transfer contract in foreign language must translate into the Vietnamese language primarily: The transfer side; the recipient of the transfer; the transfer period; transfer content; the rights and obligations of each party; the value of the contract; Limits, methods, and payment.

-The decision to prepare for the transfer of the capital of the competent authority (if any);

-A photo certificate.

-The origin of the expenses.

The case needs to add a file, the tax authority must notify the organization, the individual receiving capital transfers on a date of receiving the case to the case directly receiving the case; in the period 03 (three) the day of work since the date of reception for the receiving case. through the postal route or through electronic trading.

The site of filing tax evacuation: at the tax agency where the organization's business, foreign individuals transfer the capital registration capital.

8. Check the corporate income tax decision on the business that divides; merge; mergers; conversion of enterprise type; dissolution; termination of operations; and

8.1. The tax authority is responsible for examining the corporate tax decision in the 15 (fifteen) days of work, since the date of receiving the documents, records related to the determination of tax obligations from the taxpayer in the case of split, merge, wax. Enter, convert the business model, dissolve the operation, end the operation minus the specified cases at this 8.2 point.

8.2.The dissolution cases, end of tax agency activity do not have to implement tax decisions:

a) Enterprise, the organization of the income tax income tax by the ratio of% on the sales of goods, services under the law of corporate income tax practices, end of operation.

b) The business is dissolved, terminated operations but since issued a Business Registration Certificate or Business Registration Certificate to the time of the dissolution, termination of activity, the business does not produce revenue, has not yet used the invoice.

c) The business in the area of the income tax income tax on the implementation of the dissolution, termination of operation, if the following conditions are met:

-There is an average annual turnover (as of the unresolved year or inspection, tax check to the time of the business dissolved, the termination of operation) is no more than a billion copper per year.

-Since the year of the business that has not been decided or checked, the tax check to the time of dissolution, the end of enterprise activity is not being punished in violation of the law of tax evasion.

-The amount of corporate income tax has been filing since the unresolved year or inspection, tax check to the time of dissolution, end of activity higher than the number of corporate income taxes if calculated by the ratio of% on sales of goods sales, services.

For cases where in the case a, b, this point, the slog of 5 (year) day of work since the date of receiving the filing by the taxpayer (including dissolution decision, termination of operation; documents proving the taxpayer belonging to the above cases). and has submitted enough taxes to submit if available) the tax authority confirmed that the business has completed the tax obligation.

8.3. For the case of business dissolution, the end of activity does not belong to the point of 8.2 This Article, the actual need for the actual need for direct management tax authorities to order and use the results of a tax decision test of the companies. Independent audits, the service business organization as the prescribed tax in accordance with Article 18 of this Information. "

What? 17 . Article 12a, Digital Information 156 /2013/TT-BTC as follows:

" Article 12 a . Pay your business income tax in the quarter and tax decision of the year

Production results base, business, taxpayers make a temporary temporary income tax return on the third quarter of the next quarter according to the tax obligation quarterly; the business does not have to file a temporary corporate income tax. Quarterly.

For businesses that have to establish quarterly financial statements by law (such as state-owned enterprises, business listed on the stock market and other cases by regulation) then the base business enters the quarterly financial and financial statements. the provisions of the tax legislation to determine the number of tax income tax income quarterly.

For businesses that do not have a quarterly financial report, the business base in the number of corporate income taxes of the previous year and is expected to result in the results of business production for the year to determine the number of income tax revenue per quarter.

The case of the total tax suspended in the lower tax period than the corporate income tax must submit in a 20% return, the business must pay slowly over the margin from 20% or more between the tax return with the tax number must submit. following the calculation of the calculation from the following day after the final day of the fourth-quarter tax filing to the date of the tax return date is missing compared to the number of decisions.

For the number of tax income tax paid by the lower quarter the tax amount must submit under 20% of the business that the business slows compared to the specified deadline (the time of filing tax accounting), the charge slows since the expiration of the tax filing deadline. to the date of the tax filing is missing compared to the number of decisions.

The case of the agency with the authority to inspect, check out after the business had declared a tax year, if the tax increase had to be filed against the number of corporate taxes that had been prescribated, the business was slow to pay for the entire tax. have to submit that extra charge from the next day after the final day of the filing deadline for the tax return year to the date of the tax return.

For example 1: For the 2014 tax period, Enterprise A paid a business income tax of 80 million copper, when the year ' s decision, the business income tax required by a decision was 90 million, an increase of 10 million; thus the difference between the number. Taxes must be filed in the year under 20% of the tax return, and the tax return is required to submit after a decision of 10 million in the state budget under the statute of limitations. The slow business case for this income tax is calculated from the regulation.

Example 2: Business B has five financial assets that coincide with the calendar year. The 2015 tax period, the business that paid a corporate income tax of 80 million, when deciding the year, the amount of corporate income required to submit by a decision was $110 million, an increase of 30 million.

The 20% of the number must be filed under the decision: 110 x 20% = 22 million.

The difference from 20% to the value is: 30 million-22 million = 8 million.

At the time, business B had to pay the tax return after a decision was 30 million. At the same time, the business is charged with a slowdown in the number of tax arbitrates from 20% or more (as 8 million dollars) from the date following the final day of the business ' s fourth-quarter tax filing (from January 31, 2016) to the actual tax return date. lack of taxes required to submit. The remaining income tax (which is 30-8 = 22 million) in which the business is slow to pay, the business is charged with a slowdown from the date following the final day of the filing of the accounting period (from 1 April 2016) to the date of this tax filing.

In case in 2017, the tax agency implemented tax inspectors at the B business and found the TNDN business tax B had to submit the 2015 tax rate of 160 million (an increase of 50 million more than the tax number must have filed in the filing). decision), for the number of taxes increased by the inspector, the business is subject to a violation of the statutory tax on the prescribed tax, in which the tax rate increases by 50 million will charge the delay by regulation (since April 1, 2016 to the date of the practice). This tax, which is not separate from 20% or more for this increase in taxes.

For example 3: For the 2016 tax period, Business C has paid a business income tax of 80 million copper, when the year ' s decision, the corporate income tax rate must submit as $70 million, the filing tax rate of 10 million will be considered. like the next year ' s advance tax number or the prescribed tax refund. "

What? 18 . Article 12b, Digital Information 156 /2013/TT-BTC as follows:

" Article 12b. The tax agency mechanism orders and uses the results of independent audit firms, which organizes the service business as the tax procedure to make an audit of the body's tax decision, end of operation:

1 . The right and responsibility of the independent audit company, which organizes the service business as tax procedures.

1.1. When implementing a tax decision service contract, an independent audit firm, the service business organization as the tax procedure has the following rights:

a) It is done for the work and the benefits of TB under contract signed with the tax authority.

b) Ask the taxpayer to provide full, precisely the testimonies, documents, documents, and information needed concerning the tax decision under the contract that signed with the tax authority.

1.2. The responsibility of the independent audit company, the service business organization as the tax procedure.

a) Responde to the law on the results of the implementation of the tax decision service according to the account of the taxpayer ' s filing. Where the state agency has the authority to detect a tax decision filing that has an error affecting the tax taxpayers ' tax number must submit or be completed, the independent audit firm, which organizes the service business as the tax procedure execution tax. In charge of paying the budget of the tax state, the tax rate is higher, and the tax code is subject to the tax violation, such as the case of the taxpayer.

b) The correct supply, timely at the request of the tax management agency the documents, certificates from to demonstrate the accuracy of the implementation of the tax decision test service.

c) Keep the information secret for the taxpayer. In case the taxpayer has enough evidence of an independent audit firm, the service business organization as a tax procedure does not perform this responsibility, inflict damage to the taxpayer, the taxpayer has the right to petition the termination tax authority. The deal's off.

2. The right and responsibility of the direct management tax authority taxpayers

a) Option, to sign an annual service contract with an independent audit firm, which organizes the service business as a tax procedure.

b) Continue to recommend the filing of the taxpayer's tax decision and the delivery of the independent audit firm, the service business organization as the tax procedure that has contracted the service.

c) Notice the taxpayer of an independent audit firm, which organizes the service business as a tax procedure that checks tax decisions on taxpayers.

d) Use the funding of the unit to pay for an independent audit firm, which organizes the service business as a tax procedure under the signed service contract.

There is a unilateral power to end the contract effect in the case of an independent audit firm, which organizes the tax-employment business that has a breach of contract violation.

3. General Directorate General Directorate of Taxation Tax Enacted Guidelines Tax Agency and the use of funding and funding costs pay for independent audit firm, the service business organization as a tax procedure in accordance with the service contracts. to test the tax decision of the dissolved business, terminate the operation ".

What? 19 . Modified, corrected a.3, point a, paragraph 1 Article 16 Digital 156 /2013/TT-BTC as follows:

" a.3) Organization, individuals paying income income tax income tax liability in charge of individual income tax returns and personal income tax decisions in place of non-discriminated authorized individuals have a tax deduction or non-release. Tax deduction. In the event of an organization, non-income individuals do not have to declare a personal income tax.

In the event of an organization, the individual pays the income, ending the activity with a return to the income, but does not give birth to a personal income tax deduction, and the income individual does not make a personal income tax decision, provided only for the opportunity. Personal list taxes have been paid in (if available), according to Form 25 /DS-TNCN issued by this message as slowest as the 45th day (forty-five) from the date of the decision on the dissolution, end of operation ".

What? 20 . Modified, Clause 2, Article 23 Digital 156 /2013/TT-BTC as follows:

" 2. Declare, corporate income tax on hydropower production operations.

The taxpayer has a production of the hydroelectricity that performs a temporary filing, opening up the business income tax in accordance with Article 16 and Article 17 of this.

Declare, the tax income tax on particular cases is as follows:

a) The independent accounting hydro company pays corporate income tax at the site of its headquarters; the independent accounting hydro company has its operating dependent hydropower production facilities operating in the provincial capital, the other central city directly to the United States. The site where the hydropower company is headquartered, the corporate income tax is calculated in the location of the headquarters and where the basis of the production of the hydro hydro is under the provisions of the corporate income tax law;

The manufacturing facility is a subsidiary of the Vietnam Electric Power Corporation or the Vietnam Electric Power Corporation (EVN) (including its subsidiaries and dependent hydropower plants). stationed in the provinces, the other central-central city with the headquarters of the EVN, the Corporation's General Electric Corporation, the number of corporate income tax is calculated at the site of the headquarters and where the basis of the production facilities are dependent on the rules. It's a corporate income tax law.

b) The case of hydroelectric power plants (where there is a turbine, hydroelectric dam, and the principal facilities of the hydroelectric plant) is located on the site of the provinces, the central city of the Central City, the company's income tax rate. The electricity budget pays the provinces by the rate of factory investment value (including: turbine, hydroelectric dam, and the principal facilities of the hydroelectric plant) located on the province of the provinces, the corresponding Central City, the base of the production of the hydropower sheet. The number of corporate income tax revenues must be submitted by the basis of hydroelectric production to the local 2-1/T-T-TNDN. . The hydropower production facility performs a local business income tax in the locality where the government's headquarters are sent to declare a business income tax in accordance with the number 3 /TNDN issued by this information, Annex to the income tax. the enterprise of the business has the basis of the 03-8/TNDN sample-dependent accounting facility issued with the Digital Information. 156 /2013/TT-BTC (for businesses with a unit of dependent accounting hydropower) and the Enterprise Revenue Tax Allocation Board must submit to the basis of hydroelectric production facilities for the 02-1/TD-T-TNDN local model issued with this message to the local tax authority where. It's a TNDN tax revenue.

c) The facility for hydroelectric production facilities has many hydropower plants in which the hydroelectric plant is located on the province, the other Central city where the hydropower production facility is based, if it does not determine the cost ratio of each plant. Hydropower due to its focus accounting, not to organize its own accounting for each hydropower plant, the TNDN tax number in the province, the Central City Central city where the hydropower plant is defined by the TNDN tax must be filed. The ratio of the electricity generation of hydroelectric power plants to the total production of hydroelectric power by the production of hydroelectric power. "

What? 21 . Modify, add point a and point d 1, point c 2 Article 31 156 /2013/TT-BTC as follows:

1. Add a point a and point d 1 Article 31 as follows:

" a) The damage to the production, the business due to disaster, fire, and sudden accident.

Physical damage is the damage to the taxpayer's assets, including money, equipment, vehicles, supplies, goods, factories, offices, money, bills of value such as money.

The unexpected accident was that the unfortunate incident occurred outside of the taxpayer 's will, as the external agent caused direct influence on the production, the taxpayer' s business, not due to the cause of the violation of the law. The cases considered to be accidental accidents include: traffic accidents; labor accidents; poor disease; plague epidemics of time and in areas where the authorities have announced there are infectious diseases; cases of any adverse conditions have been affected by the disease. It's different.

The list of statutory poverty is prescribed by law-law. "

" d) Does not have the ability to pay taxes on time due to another special difficulty.

Other special difficulties include: the main business profession in which the taxpayer is operating is prohibited or stopped, temporarily stopping business at the request of the competent state agency (not including the case that is prohibited or stopped, temporarily stopped business). sales due to the violation of the law); the unpayment or non-payment on the contract signed as a result of the production results, the payment of the taxpayer is lost due to the partner belonging to one of the following cases:

-Bankruptcy.

-Business manager under the regulation of the Business Law or business owner who is suddenly killed;

-Business manager by the regulation of the Business Law or business owner is missing ".

2. Modify, add 2 Article 31 points as follows:

" c) The taxpayer states at the point of paragraph 1 This is renewed the amount of the debt tax amount to the time of the extension offer. The maximum extended tax number does not exceed the amount of state budget unaccounted for including the value of consulting, monitoring, design surveys, project planning on the work contracts, basic building work categories, and the value of the project. is directly signed by the taxpayer with the investment holder, issued by the state budget or derived from the state budget. The extension time to the maximum tax is not more than 02 (two) years, since the expiration of the tax filing deadline.

For example, 41: On 26 December 2014, the tax authority received the document to renew the tax payment of the Company D set on 23 December 2014 with the filing of a tax filing extension, namely the following:

According to the owner's confirmation text, the amount of state budget has not been paid to taxpayers of 100 million. Company D owes 250 million tax dollars, of which: the $60 million GGTGT tax was filed on July 21, 2014; the TNDN 190 million was filed on 30 July 2014.

Assuming the full-term extension filing by regulation, Company D is processed to renew the tax filing with a tax amount of 100 million copper:

The $60 million GGTGT tax was extended from July 22, 2014 and was not too late on July 21, 2016.

The TNDN tax was only limited to 40 million people from July 31, 2014, and the maximum was not too late on 30 July 2016.

The $150 million TNDN tax amount remaining the D Company must submit to the state budget.

C.1) For the debt tax credits that have been decided by the tax authority to renew the term 1 (one) year, if the end of time the taxpayer has not yet been paid by the state budget and the debt tax still remain in the 02 (two) years since. The expiration date of the tax return date to the date of the extension is considered to be extended to the time of not over-1 (one) year.

The taxpayer sent the text to renew the payment tax and the confirmation text of the investment holder on the amount of unpaid investment equity to the taxpayer as of the time of the tax filing extension to be considered for the next term.

For example, the state budget owes the taxpayers A 100 million, the taxpayer A tax owed to the GGTGT 100 million, which is due to be filed as May 20, 2013.

The tax agency issued a decision to renew the taxon with a sum of 100 million copper and time was renewed until 20 May 2014.

On 26 November 2014, the state budget had not paid 100 million copper payments to the A taxpayer, and the taxpayer A recommended a tax return to the tax authority. The GGT 100 million tax debt was renewed and the extension time was not too late May 20, 2015. "

C.2) In the time of being renewed that the state budget payment of capital funds is essentially owed, the taxpayer is responsible for paying the amount of taxpayer money into the state budget immediately after the date of payment, namely:

-If capital investment is paid by or greater than the amount of tax that is renewed then the taxpayer is responsible for filing the amount of taxpayer money that is being renewed into the state budget.

-If the investment capital is less than the amount of tax that is renewed then the taxpayer is liable to submit even the amount of tax by the amount of capital paid. Taxpayers may choose to submit all or part of the tax amount of a certain tax in the tax breaks that are renewed.

The amount of tax that has been renewed and has not been paid by the state budget has continued to be renewed until the end of the extension or by the time the state budget is paid for extended periods of time.

C.3) The case of an authority with the authority to detect the taxpayer does not submit the tax paid to be renewed when the payment of the state budget must be charged with a delay on the amount of tax renewed since the date of the date of the date of the prescribed payment. Article 34. 156 /2013/TT-BTC. "

Chapter V.

THE ORGANIZATION.

What? 22 . Performance Performance

It has been in effect since 15 November 2014.

The provisions of this Privacy Program apply to the corporate income tax rate since 2014.

What? 23 . Replace the phrase and the following patterns:

1. Replace the phrase "Industrial Zone is located on the site of the inner-city districts of the special type municipality, urban I-type municipality and the industrial zone located on the site of the province ' s Type I-type municipalities" at Digital News. 78 /2014/TT-BTC with the phrase " The industrial zone is located on the local districts of the special type municipality, the central type I, the central type I, and the urban I-type municipalities of the province, not including the counties of the special type municipality, the central type I, the central and the central cities. The new provincial capital city was formed from the district since 1 January 2009. "

2. Replacement of the charts 02 /TNDN, 03 /TNDN, 03-5/TNDN, 04 /TNDN, 02-1/TĐ-TNDN issued by Digital Information 156 /2013/TT-BTC with the corresponding new form of expression accompanying this message.

What? 24 .. temporarily unperformed corporate income tax revenue (including the case that issued the decision to process tax or business retrieval is in the time of the complaint processing) for socialized implementation facilities in the field of training education, and in the process. teaching professions, health, culture, sports, environment, but not responding to the Detailed Categories of categories, scale criteria, standards of socialized exercise facilities in the field of training education, vocational education, health, culture, sports, environment due to the Prime Minister The General Government rules until the new guidance of the state agency has jurisdiction.

What? 25 . Responsibility for execution

1. The People's Committee of the Provinces, the Central City of the Central Committee, directed the authorities to implement the correct implementation of the government and the guidelines of the Ministry of Finance.

2. The tax authority provides a common sense of responsibility, instructs organizations, individuals to follow this information.

3. The organization of this Smart Adjustment Object does follow the instructions at this message.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan