DECREE

Edit, add some of the provisions at the Tax Regulation Decree

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Government Law Base December 25, 2001;

Tax Management Law On November 29, 2006; The Amendment Law, which complements some of the provisions of the Tax Management Law November 20, 2012;

The Tax Law Base Income on November 21, 2007; The Amendment Law, which complements some of the provisions of the Personal Income Tax Law November 22, 2012;

The Value Tax Law Base increased on 3 June 2008; the Amendment Law, which complements some of the provisions of the Value Tax Law increased June 19, 2013;

Tax Base Income Tax Law on June 3, 2008; The Amendment Law, which complements some of the provisions of the Business Income Tax Law June 19, 2013;

At the suggestion of the Minister of Finance,

Government issue of the revised decree, which complements some of the provisions in the Decree of the Tax Protocol.

What? 1. Modified, Additional Protocol 218 /2013/NĐ-CP December 26, 2013 of the Government rules the details and guidelines for the implementation of the Enterprise Income Tax Act as follows:

1. Modified, add a Point 2 Point 3 Article 3 as follows:

" m) deviated from reassessment of assets under the rule of law to contribute to capital, run when divided, split, merge, merge, transform the type of business, except for the case of a commodity stake, arrangement, innovation enterprise controlled by the state, 100% equity. -No.

The business receives the assets under review pricing when determining the cost of the specified expenses at Article 9 of this Decree. "

2. Modified, add 3 Article 4 as follows:

" 3. Income from the implementation of the scientific research contract and technological development under the laws of science and technology, exempt from taxation in the time of contract implementation and the maximum of no more than 03 years from the date of the start of the real revenue. The co-production of science and technology development contracts; earnings from the sale of products made from new technologies for the first time applied in Vietnam by the rule of law and the guidelines of the Ministry of Science and Technology exempt from the maximum tax no more than 05 years since. the day of sales from the sale of the product; income from the sale of the product produced in the time of the trial production under the rule of law ".

3. Modified, add paragraph 9 Article 4 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 of Vietnam. 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. "Law."

4. Modified, add Point a 1 Article 9 as follows:

" a) The actual cost of birth is related to the manufacturing activity, business of the business, including the following expenses:

-The provisions for the duty of defense and security, training, activities of the militia self-defense and serve other defense, security duties, under the rule of law; the support for the operation of the party organization, the political-social organization in the business.

-The practical expenses for room operation, anti-HIV/AIDS workplace employment, include: The cost of training room handles, anti-HIV/AIDS of the business, the cost of organizing room communications, anti-HIV/AIDS for business people, fees and fees. Performing an HIV test and testing, the cost of supporting HIV infection is the employer of the business.

-The cost of the benefit directly to the worker that the business has a bill, the certificate from the prescribed term: Tastes, self, and family of labourers; vacation spending, treatment support; the aid of supplemalizing knowledge of learning. at the training facility; the household support is affected by natural disasters, foes, accidents, illness; the reward of the child 's children with good achievements in learning; the cost of supporting the holiday travel costs, the New Year' s New Year ' s Eve, and others. cost of other benefits according to the direction of the Ministry of Finance; the total amount of no more than 01 months of actual military salaries performed in five counts. Tax ".

5. Modified, add a paragraph d 2 Article 9 as follows:

" d) The depreciation of the fixed fixed asset depreciation of the Ministry of Finance, including: Hao Hao for a car carrying people from nine seats down (except: automobiles used for passenger transport business, travel business, hotels; cars used for modelling and driving). try the automobile business) to correspond to the price portion exceeding the 1.6 billion copper/xe; the depreciation of the civilian fleet, the yacht does not use the business of transporting goods, passengers, tourism business, hotels ".

6. Modified, add paragraph 3 Article 16 as follows:

" 3. A 2-year tax exemption and a 50% decrease in taxes must submit for the next 4 years on income from the implementation of the new investment project stipulated at paragraph 3 Article 15 This decree and the income of the business from the implementation of the new investment project in the industrial zone (excluding public sector) It ' s on the site of conditional social-economic conditions.

Conditional land-economic conditions stipulated at this Clause are the inner districts of the special type municipality, the central type I-type municipality and the provincial 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 case of industrial zones located on both favorable and non-favorable venues, the identification of tax incentives for the public sector. Based on the actual location of the investment project on the field. The identification of a special type of municipality, the type I stipulated at this clause is carried out by the Government's provisions for urban classification. "

7. Add to 5a Article 19 as follows:

" 5a. For an investment licensed investment project that in the first investment registration filing sent the investment licensing agency that had registered investment capital numbers, the investment divertiate of investment made investment, at the next stage of the actual case the implementation was considered a project. The component of an investment project that was first licensed if made by progress (except for objective difficulties, incapacity) is entitled to tax incentives applicable to the first-time investment project; for the first-issued investment project. Prior to 1 January 2014, the tax incentives enjoyed for the remainder of the offer were calculated from 1 January 2014.

The business ' s investment project is enjoying tax incentives that the 2009-2013 period has an additional investment in machinery, regular equipment during manufacturing, business, and additional revenue increases due to the investment of machinery, this permanent device. is also entitled to the same tax incentives that the project is applying for the rest of the time. "

8. Add 5b Article 19 as follows:

" 5b. The business also enjoys tax incentives under the terms of the export rate but is discontinued for tax incentives due to a commitment to the World Trade Organization (WTO) for textile operation, may 11, 2007, and other activities from January 1, 2007. In January 2012, it was selected to combine not at the same time, synchrony tax and free time, tax relief to continue to benefit the corporate income tax for the rest of the year since 2007 for textile activity, may or since 2007. 2012 for other activities, corresponding to the tax incentives conditions that the business reality meets (in addition to preferable conditions due to a conditional response to the rate). export, due to the use of domestic raw materials) rules in the laws that violate the corporate income tax in effect in the time from the date the business was granted the establishment permit prior to the date of the Protocol. 24 /2007/NĐ-CP 14 February 2007 by the Government stipulated the implementation of the Enterprise Income Tax Act in effect or by regulation at the law-breaking text of the corporate income tax at the time of the adjustment of tax incentives due to the practice. The WTO. "

9. Modified Points 2, 3, 4, 5, 32, 37 List of business income tax income tax at the Appendix issued issued by Decree No. 218 /2013/NĐ-CP December 26, 2013 of the Government is as follows:

STT	Wake up	The venue has economic-particularly difficult social conditions.	The venue has a tough economic-social condition.
2	High	All the districts and cities are high.
3	Jiang.	The entire district and the city of Hà Giang
4	Lai Chow	All of the districts and cities of Lai Châu.
5	Polish Paint	All the districts and the city of Shanxi
32	Khanh	Khánh Yongshan District, Khánh Sơn District, Changsha Island District and Provincial Islands	The districts of Wanning, Danyang, Ningbo, city of Cam Ranh
37	Kon Tum	All the districts and the city of Kon Tum.

What? 2. Modified, Additional Protocol 209 /2013/NĐ-CP December 18, 2013 of the Government rules the details and guidelines that implement some of the valuing the Value Tax Code as follows:

1. Modified, add Point a paragraph 2 Article 3 as follows:

" a) Credit:

-Loan.

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

Bail.

-Financial leasing;

-Credit card release;

-Factoring in water; factoring in international;

-The sale of the property guarantees the loan, including the case of the borrower that sold the assets guaranteed by the commission of the loan to pay off the guaranteed loan debt;

-Provide credit information as defined by the State Bank Law;

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

2. Modip b Point 2 Article 9 as follows:

" b) There is evidence from payment that does not use cash for goods, purchases of goods, except for the case of a total value of goods, the purchase service at each time has a value of less than 20 million.

For goods, slow-to-buy services, valuing a value from 20 million or more, the base business base on the contract to purchase goods, services, valuing added value and evidence from the cash-free payment of slow-paid goods, paid $3million. contributing to the manifest, the value of the value tax increase input. The absence of a non-cash payment is not available because of the time when the payment is under contract, the business base is still listed, deductible the value added tax input.

Goods, services purchased by means of a clearing between the value of goods, the service purchased at the value of goods, the sales service is also considered a cash-free payment. "

3. Modip 1 Article 9 Point paragraph as follows:

" c) The value tax increases the input of fixed assets, machinery, equipment, including the value added value of the leasing activity of assets, machines, devices, in the following cases not to be deducted but calculated at the price of the property. fixed or cost excluded by the regulation of the Enterprise Income Tax Act and the implementation of the execs: Property fixed assets that serve to produce weapons production, defense of defense, security; fixed assets, machinery, equipment of organizations, and equipment. credit, business reinsurance business, life insurance, securities business, exam facilities, healing facilities, training facilities; civilian aircraft carriers, and more. The yacht is not used for the purpose of transporting goods, passengers, tourism business, hotels.

For fixed assets is a car carrying people from nine places to sit down (except: automobiles for the business of shipping goods, passengers, travel business, hotels; cars used for modelling and driving for automobile business) are worth over 1.6 billion dollars. The value added tax number corresponding to the value exceeded 1.6 billion undeductible copper ".

What? 3. Modified, Additional Protocol 65 /2013/ND-CP June 27, 2013 by the Government of the Government rules out 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 Law as follows:

1. Modified, add the 3-Article 3 Point clause 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:

-Pre-housing, electricity, water and accompanying services (if any), do not include the employer-built housing benefit to provide workers working in the industrial zone, housing employers built in the economic zone, local, and home. There is a difficult socioeconomic condition where social economic conditions are particularly difficult to provide for workers.

-The cumulative cost of buying life insurance, other non-obligated insurance, the accumulated money contributes to voluntary retirement funds, due to the employer buying or contributing to the worker. Before paying insurance money, pension money for individuals, insurance businesses, hedge fund management company voluntarily charged with tax deduction by a 10% rate for cumulative funds, the accumulated money contributes to the fund corresponding to the part of the user ' s use. labour purchase or contribution to workers from July 1, 2013.

-Membership Fees and other service expenses serve individuals on demand, such as: Healthcare, fun, sports, entertainment, aesthetic.

-Other benefits according to the rule of law. "

2. Modime Point 5 Article 30 as follows:

"b) Individuals, business holders with income from the business have made the prescribed tax in Clause 1 Article 10 of this decree".

3. Add Point 5 Article 30 as follows:

"e) Individuals are insurance agents, lottery dealers, multi-level sales that have been held to pay income deduction for personal income tax.".

What? 4. Modified, Additional Protocol 83 /2013/NĐ-CP July 22, 2013 by the Government Regulation the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law as follows:

1. Fix 5 Article 5 as follows:

" 5. The case of a temporary tax payment of business activity has a written offer to send a business registry where the registered taxpayer is not filing a tax filing during the interim period of business activity. In case the taxpayer continues to operate the business back after the cessation period and already has the text of informing the business of registering the business where the taxpayer has registered it is in accordance with the prescribed tax filing. Business regionship, where businesses, registered businesses are responsible for informing the tax agency about enterprise information, business-stopping business, continue business operations. "

2. Add Section 3a Article 7 as follows:

" 3a. For business with a large investment scale, the investment project national focus project was approved by the Prime Minister prior to the licensing of the investment, the Finance Ministry review, recognizing the priority of the business when not responding to the two-year operation. dynamic to evaluate compliance with the law and evaluate the reliability of the customs authority. The Ministry of Finance makes public recognition of the priority and applies the preferred method by regulation at paragraph 2 This is when the business does the construction of the project's facilities ".

3. Fix 1 Article 11 Article 1 as follows:

"b) The applicable quarter applies to the taxpayer that meets the conditions of the total revenues of the goods, the service of the prior year adjoining from 50 billion or so down."

4. Fix 1 Article 12 as follows:

" 1. Corporate income tax is to open up the year or declare tax accounting to the time the business divides, merge, merge, converting the business type (not including the conversion cases that the party inherits the entire obligation on). the tax of the pre-transformation business), the dissolution, termination of operation, except for the merger, except for the once-every-birth rate of corporate income tax from real estate transfer activity, other business activity under the rule of tax legislation. Business income.

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, end the operation. In its own case of business, the end of operation, the Ministry of Finance directed the mechanism of the tax authority to order and use the results, of independent audit firms, the organization business organization as a tax procedure to make a tax decision test. of the fast, favorable business. "

5. Fix 2 Article 12 as follows:

" 2. Corporate income tax filing:

a) The opening record of corporate income tax accounting includes:

-Business income tax.

-Annual financial statements or financial statements to the time of the business split, split, merge, merge, convert the ownership, dissolution, termination of operation;

b) The filing of corporate income tax from real estate transfer is a corporate income tax return on real estate transfer;

c) The filing of the business income tax in each of the births is the corporate income tax statement. "

6. Add article 1a Article 26 as follows:

" 1a. The production results, the business, the taxpayer, made a temporary tax return on the business income tax of the slog quarter on the third quarter of the next quarter according to the tax obligation quarterly.

For businesses to establish a quarterly financial report by law, the base in the quarterly financial statements and the provisions of the tax legislation to determine the amount of tax income tax on the quarterly basis.

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 for a total of four lower suspended charges from 20% or more of the business income tax must submit as a result, the business must pay a slow rate of interest in the margin from 20% or more between the payout with the calculated amount from the next day. the last day of the business ' s fourth-quarter tax deadline to the date of tax filing is missing from the number of decisions. "

7. Corrects Section 3 Article 31 as follows:

" 3. Tax filing time:

a) The expiration time of the maximum tax filing is not more than 02 (two) years, since the expiration of the tax return date for the specified case at the points a, c 1 This Article.

The tax number is renewed for the specified case at Point 1 Article 1 This Article does not exceed the amount of state budget remaining in debt.

b) The maximum time of tax filing is no more than 01 years, since the expiration of the tax return date for the specified case at B Points, d 1 This Article. "

What? 5. Effect and accountability

1. This decree came into effect on 15 November 2014. The Charter of Article 1 applies to the rate of corporate income tax since 2014.

2. The Ministry of Finance directed this decree.

3. Ministers, peer-to-peer agencies, Head of the Government of the Government, Chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee and the organizations, the individual is responsible for the implementation of this decree.