Circular No. 78/2014/tt-Btc: Guiding The Implementation Of Decree 218/2013/nd-Cp On 26/12/2013 Of Government Regulations And Guidelines For Implementing The Enterprise Income Tax Law

Original Language Title: Thông tư 78/2014/TT-BTC: Hướng dẫn thi hành Nghị định số 218/2013/NĐ-CP ngày 26/12/2013 của Chính phủ quy định và hướng dẫn thi hành Luật Thuế thu nhập doanh nghiệp

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CIRCULAR guiding the implementation of Decree 218/2013/ND-CP dated 26/12/2013 of government regulations and guidelines for implementing the enterprise income tax law _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of enterprise income tax law No. 14/2008/QH12 on 3/6/2008; Law on amendments and supplements to some articles of the law on corporate income Tax No. 32/2013/QH13 on June 19, 2013;
Pursuant to Decree 218/2013/ND-CP on 26/12/2013 of government regulation in detail a number of articles of the law on Enterprise Income Tax and the law on amendments and supplements to some articles of the law on Enterprise Income Tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Proposal of the General Director of the tax Bureau, the Minister of Finance shall guide the implementation of enterprise income tax as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular guiding the implementation of Decree 218/2013/ND-CP dated 26/12/2013 of government regulation in detail a number of articles of the law on Enterprise Income Tax and the law on amendments and supplements to some articles of the law on Enterprise Income Tax.
Article 2. The taxpayer 1. The corporate income tax is the active organization of production, sales of goods or services taxable income (hereinafter enterprise), including: a) the business is established and operated according to the regulations of the corporate law, investment law, law on credit institutions, the law on insurance business , Securities law, oil and gas Law, commercial law and the other legal text under the form: joint-stock company; Limited liability company; Partnerships; Private business; Lawyers Office, notary's Office; The parties in the contract business cooperation; The parties in the contract Division of petroleum products, oil and gas joint venture enterprise, the joint operating company.
b) business units, in addition to public goods production, services are taxable income in all fields.
c) organization established and operated under the law on cooperatives.
d) enterprise was established under the provisions of the law of foreign countries (hereinafter referred to as foreign enterprises) has a permanent base in Vietnam.
Permanent establishments of foreign enterprises is the production base, the business that through this facility, foreign business conduct part or all of the manufacturing operations, business in Vietnam, covering:-Branch, Executive Office, factory, factories, transportation, mines, oil , gas or other natural resources exploited in Vietnam;
-Location of construction, building construction, installation, Assembly;
-The basis of provided services, including consultancy services through employees or other individuals, organizations;
-Agent for foreign enterprises;
-Representative in Vietnam in case is representative has the authority to sign contracts on foreign enterprises or representative has no authority to sign contracts on foreign enterprises but often make the delivery of goods or the provision of services in Vietnam.
The case of the agreement avoiding double taxation to which the Socialist Republic of Vietnam signed a decree on permanent basis shall follow the provisions of that agreement.
e other organizations in addition to) the organization outlined in points a, b, c and d of Paragraph 1 of this article has production and business operations of the goods or service, are taxable income.
2. Organization of business in Vietnam not under the investment law, business law or having incomes generated in Vietnam corporate income tax according to the Finance Ministry's own instructions. This organization if there is transfer of capital operations, the implementation of enterprise income tax according to the instructions in chapter IV article 14 of this circular.
Chapter II METHODS and TAX BASE of article 3. Tax calculation method 1. Corporate income tax amount payable in tax period by taxable income multiplied by the tax rate.
Corporate income tax payable is determined by the following formula: Tax payable = (income tax calculation-part excerpt KH & funds CN (if any)) x tax rate tax business case have filed corporate income tax or similar taxes corporate income tax in addition to Vietnam, then business is business income tax already paid but must not exceed the tax amount business income are filed within the period prescribed by the law on Enterprise Income Tax.
2. Tax period is determined according to the calendar year. Business case apply the fiscal year other than the calendar year, the period determined according to the applicable fiscal year. The first tax period for new business establishment and the last tax period for business transformation, business transformation, merger, Division, separation, dissolution, bankruptcy is defined consistent with accounting period under the provisions of the law on accounting.
3. where the tax period the first year of the new business established since being granted a certificate of registration or certificate of investment and tax period last year for business transformation, business transformation, amalgamation, merger, Division , separation, dissolution, bankruptcy has less than 3 months shall be plus tax period the next year (for new businesses) or tax period previous year (for business transformation, business transformation, amalgamation, merger, Division, separation, dissolution, bankruptcy) to form one corporate income tax period. Enterprise income tax-calculation period first year or tax period business income last year does not exceed 15 months.
4. the business case made the switch in terms of corporate income tax (including the transition period from the calendar year to the fiscal year or vice versa), the business income tax-calculation period of the year conversion does not exceed 12 months. Businesses are in time to enjoy enterprise income tax incentives which have made the conversion period shall be chosen: business incentives in the year of the conversion period or pay tax according to the tax rates do not enjoy the privileges of conversion year tax period and enjoy tax incentives next year.
Example 1: A business (DN A) corporate income tax-calculation period 2013 to apply according to the calendar year, beginning 2014 selection switch to the financial year from 1 April this year to March 31 next year, the corporate income tax-calculation period in transition (transition year 2014) is calculated from the date of 01/01/2014 to 31/12/2014 (3 months) , the enterprise income tax period the next year (FY 2014) was calculated from date 01/04/2014 to the end on March 31, 2015.
Example 2: the above case but Also A GOV'T perks enterprise income tax (the tax exemption for two years, reduce 50% tax in the next four years), tax exempt starting in 2012, the DN A will enjoy tax incentives as follows (tax free the year 2012, 2013; the tax reduction of 50% in 2014 , 2015, 2016, 2017).
Selected business cases 50% reduced taxes according to the tax period in 2014, the conversion of businesses continue to implement tax reduction of 50% 3 years next tax from 2014 fiscal year (fiscal year 2014 from 1/4 to 3/31/2014/2015) to the end of the year 2016 financial.
Business case choose do not enjoy preferential tax reduction of 50% for the tax-calculation period in 2014 conversion (tax period in 2014 tax declaration conversion rate do not enjoy preferential) shall be reduced by 50% of business tax from 2014 fiscal year (from April 1, 2014 to 31/3/2015) to the end of the fiscal year 2017.
5. Business units, other organizations not established businesses and operates under the provisions of the law of Vietnam, enterprise value added tax according to the direct method has the commodity trading activities, services are taxable income business income which the units identified by revenue but does not identify the costs , the income of the business activities, the Declaration enterprise income tax calculated at the rate of 10% on the sale of goods and services, namely: + for the service (including interest on deposits, interests on loans): 5%.
Private educational activities, health, performing arts: 2%.
+ For business goods: 1%.
Other activities: + 2%.
Example 3: Unit A has incurred operating rental home, rental home sales a (01) year is 100 million, units unspecified costs, income of the activity for the rent mentioned above so the unit of selection Declaration filed corporate income tax calculated at the rate of 10% on the sale of goods the service, as follows: tax payable = 100,000,000 copper x 5% = 5,000,000 VND.
6. Business revenue, other income and expenses in foreign currency foreign currency exchange to Vietnam the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of incurring revenue, expense, other income in foreign currency unless otherwise specified by law. For foreign currencies without exchange rates with Vietnam to convert through a currency exchange rate with Vietnam.
Article 4. Determine the tax income of 1. Tax income in the tax period is determined by income minus income tax exemption and the losses are transferred from the year before according to the regulations.
The income tax is determined according to the following formula: taxable income = income-tax exempt income + the losses are transferred under regulations 2. Taxable income taxable income in the tax-calculation period consists of income from production and business operations of goods, services and other income.
Taxable income in the tax period determined as follows: taxable income = revenues-




Costs to be deducted other earnings + income from production and business operations of goods and services by the turnover of production and business operations of the goods or services except the cost of the production activities deduction of business goods and services. There are many business to business manufacturing operations to apply many different tax rates, the business must own the income of each activity multiplied by the tax rate.
Income from property transfer operations, assign projects, grant joined the project, grant investment in exploration, extraction and processing of minerals in accordance with laws to private accounting to declare corporate income tax with tax rate of 22% (from 01/01/2016 applies a tariff of 20%) , do not enjoy preferential corporate income tax (excluding the part of the income of the business make the business projects social housing for sale, lease, hire purchase is tax CIT 10% as specified in point d article 20 item 2 of this circular).
Business in the tax period has the property transfer operations, transfer of investment projects, the transfer of the right to participate in investment projects (except the project exploration, mineral extraction) if the loss of this hole are compensated with the interest of business and production activities (including other income specified in article 7 of this circular).
As for the number of holes of the property transfer operations, transfer of investment projects, the transfer of the right to participate in investment projects (except the project exploration, mineral extraction) of the 2013 onwards also in term of business loss transfer is added to the income of the property transfer operations investment project, assignment, assignment of rights to participate in investment projects, if not, be transmitted to the income of the business and production activities (including other income) from 2014 onwards.
Business case procedures, business dissolution after the dissolution decision if there is property transfer of fixed assets of the business, the earnings (interest) from the transfer of property (if any) are offset with losses from business activities (including the number of holes of the year before being transferred under regulations) into the tax period arise works transfer of real estate.
Article 5. Revenue of 1. The turnover for calculation of taxable income shall be determined as follows: turnover for calculation of taxable income is the full sale of goods, money, money provides services including account subsidies, surcharges, additional businesses enjoy irrespective of whether the money has earned the money.
a) for business value added tax according to tax deduction method, the sales tax value.
Example 4: A business is the tax payers of value added tax-deduction method. Invoice value includes the following criteria: price: VND 100,000.
VAT (10%): 10,000.
Price paid: 110,000.
The turnover for calculation of taxable income is 100,000.
b) for business value added tax according to the direct method on value is revenue including value added tax.
Example 5: Enterprise B is the tax payers of value added by the method directly on the added value. Bill of sale only recorded selling price is 110,000 (prices have VAT).
The turnover for calculation of taxable income is 110,000.
c) business case the business activity services that customers pay in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance or is determined by the paid once. The business cases are entitled to tax incentives during the determination of the tax incentive must be based on the total amount of income tax payable by the business of collecting money in advance (:) for years collecting money in advance.
2. when determining the turnover for calculation of taxable income shall be determined as follows: a) for goods selling activities is the time of transfer of ownership, the right to use the goods to the buyer.
b) for supply operations service is the time of the completion of the provision of services to buyers or time of billing services.
The case of the time billed services occurs before the completion of the service time of the turnover tax is calculated according to the time of billed services.
c) for air transport operations is the time of the completion of the provision of transport services for buyers.
d) other circumstances as stipulated by law.
3. Turnover for calculation of taxable income in some cases determined as follows: a) for goods or services sold under the installment method, deferred money is selling goods, services pay once, not including interest, deferred interest.
b) for goods or services used to Exchange; internal consumption (not including the goods and services of use to continue the process of production, the business of business) is determined according to the sale price of the product, goods, services of the same type or equivalent on the market at the time of the Exchange; internal consumption.
c) for goods machining operations is the proceeds of activities including public money, the cost of fuel, power, extra material and other costs for processing the goods.
d) for goods of assigned units dealer, dealership and get dealer dealership contract dealer, dealership selling the right price brokerage Commission is determined as follows:-delivery business for the dealer (even multi-level sales agents), the dealership is the total amount of the sale of goods.
-Getting business agent, dealership sales price regulation of business affairs agent, dealership is the Commission was entitled under the contract, consignment agent.
e) for property rental activities are lease amount charged each period according to the lease. The case of prepaid rent party for many years, the turnover for calculation of taxable income is allocated for years paid in advance or is determined by the paid once.
Base business conditions make the accounting mode, the actual voucher Bill and identifying costs, can choose one of two methods of determining the turnover for calculation of taxable income as follows: – the amount of property rental each year are determined by the prepaid amount (=) divides (:) in front pay.-Is the full amount of the property rental year paid in advance.
The business cases are in time to enjoy enterprise income tax incentives to choose the method of determining the turnover for calculation of taxable income shall be the full amount of the prepaid rental-party rental for many years, the determination of business income tax for each tax incentives based on the total number of enterprises income tax in the year paid in advance (paid rental party year number:) before.
g) for business activity is golf money selling membership cards, ticket sales and other revenues golf in the tax period is determined as follows:-for the form of ticket sales, a golf card sales by day, the business revenue of golf as a base income taxable business income is the proceeds from the ticket sales , selling cards and other revenues generated during the tax period.
-With regard to the form of ticket sales, sale of prepaid cards membership cards for several years, revenue as a base income taxable business income of each year is the amount of money selling cards and other revenues earned divided by number of years using the card or determined by the paid once.
h) for credit operations of credit institutions, branches of foreign banks is collected from the deposit interest rate, interest rate, loan money collected from sales of financial leasing receivable arising in the tax period are accounted in revenue according to the current rules on financial mechanism of credit institutions foreign bank branches.
I) for transport operations is the entire revenue passenger, cargo, baggage, arising in the tax period.
k) for the power supply operation, clean water is clean water, power supply indicated on the invoice value. Time determine the turnover for calculation of taxable income is day electric meter indicator confirmation and are credited on your Bill, the amount of clean water.
Example 6: electricity bills index record counters from 5/12 – 5/1. This Bill's revenue is counted in January.
l) for the field of insurance business, the turnover for calculation of taxable income shall be the whole of the proceeds due to the provision of services and insurance of the goods or services, including additional fees and surcharges that insurers are entitled to not have value added tax, including :-the revenue from business operations: insurance for the business activities of insurance and reinsurance receivable amount is about original insurance fee; charge receive reinsurance; currency rose reinsurance; insurance management fee; costs of Agency services include assessment of losses, considering compensation, request reimbursement of third person, handle every 100% compensation (excluding evaluation between the business internal accounting members in the same insurer independent accounting) after deducting the sum spent to reduce currency as : insurance refunds; reduced insurance premiums; refunds receive reinsurance; discount received reinsurance; the Commission completed the reinsurance; rising reinsurance commissions.
The case of the insurer to participate in insurance, the turnover for calculation of taxable income of each side of the original insurance proceeds are allocated in proportion to each party insurance excluding value added tax.
For insurance contracts according to each pay agreement States, the turnover for calculation of taxable income as the amount receivable arising in each of the States.
The case has made the profession currency households between enterprises directly under or between dependent accounting business with the Head Office of the insurer, the turnover for calculation of taxable income not including the revenue earning households.

Operational revenue-insurance brokers: brokerage Commission revenues of insurance after deducting the insurance broker Commission reduction and insurance broker commissions.
m) for construction activities, installation is the value, the value of projects or the value of the volume of construction works, the installation experience.
-The case of the construction, installation and how the bid materials, machinery, equipment and money from construction, installation works including the value of raw materials, machinery, equipment.
-The case of construction, installation contractors not raw materials, machinery, equipment and money from construction activities, installation does not include the value of raw materials, machinery, equipment.
n) for business activities in the form of business cooperation contract: – where the parties to the contract business division of business results by sale of goods, services, the turnover tax is revenue of each side are divided according to the contract.
-Where the parties to the contract business division of business results by product, the tax revenue of the sales of the product are divided for each contractual party.
-Where the parties to the contract business business results by Division profit before corporate income tax, the revenue to determine the income before tax is the sale of goods or services under contract. The parties to the contract business partnership are sent out a party to make representations are responsible for invoicing, record revenue, costs, determine profit before corporate income tax divided by each of the parties to the contract business. Each party to the contract business self service in his business income tax according to the current rules.
-Where the parties to the contract business division of business results by profit after corporate income tax, the revenue to determine the taxable income is the amount of the sale of goods or services under contract. The parties to the contract business partnership are sent out a party to make representations are responsible for invoicing, record revenues, costs and the Declaration instead of business income tax for the rest of the party to the contract business.
o) for business activity, gambling (casino, video games, gambling business have bet) is the amount of revenue from this activity including the special consumption tax minus the amount paid the reward.
p) for securities trading activities is the revenues from brokerage services, securities underwriting, securities, portfolio management, financial advice and stock investment, fund management, investment fund certificates issued, service organization market and other securities services in accordance with the law.
q) for derivative financial services is the proceeds from the supply of the services financial derivatives made in the tax period.
Article 6. The expenses are deducted and not deducted in determining taxable income 1. Except for expenses not stated in paragraph 2 except this, enterprises are minus all expenses if meet the following conditions: a) the actual expenses incurred related to manufacturing operations, business enterprises;
b) expenses have enough bills, legal documents under the provisions of the law.
c) expenses if there are bills to purchase goods or services each have a value of 20 million or more (prices include VAT) when payment is payment vouchers have no cash.
Payment vouchers not use cash made under the provisions of the law on value added tax.
Where to buy goods and services once valued at twenty million over the items on the invoice that the recorded costs, outstanding business and no payment vouchers not used the cash then businesses count on costs are deducted in determining taxable income. The case when corporate payment no payment vouchers not used the cash then businesses must enumerate, adjusted for the cost of the value of goods and services without payment vouchers not used the cash to the tax period arises the payment in cash (including in the case of tax authorities and other relevant authorities had decided to inspect , check the States have incurred expenses).
For the purchase of goods and services were paid in cash arises prior to the time this circular effect is not correct according to the rules at this point.
Example 7: August 2014 the business A has purchased goods have had bills and invoice value is 30 million but not yet paid. In the tax period in 2014, A business has to calculate on costs are deducted in determining taxable income for the purchase value of the goods. To 2015, A business has to make payments worth buying this merchandise to cash A business must therefore declare, adjusted for the cost of the value of goods and services in the period incurred cash payment (tax period in 2015).
2. expenses not deducted in determining taxable income include: 2.1. Payments do not meet the conditions specified in paragraph 1 of this article.
The business case has associated costs to the value of losses due to natural disasters, epidemics, fires, and other unforeseen circumstances not be compensated, then the expenses are charged to costs are deducted in determining taxable income, in particular as follows: enterprises must clearly identify the total value of losses due to natural disasters , epidemics, fires, and other unforeseen circumstances as prescribed by law.
Part of the value of losses due to natural disasters, epidemics, fires, and other unforeseen circumstances not to compensation is determined by the total value of losses excluding the value the insurance business or organization, the other individual is compensated according to the provisions of the law.
a) records for the property, goods lost due to natural disaster, epidemic, fire was charged to costs except as follows:-text of business send tax authorities directly managing the award of property, goods lost due to natural disaster, epidemic, fire.
-Report on the inventory value of assets, goods lost due to established businesses.
Report on the inventory value of assets, loss of goods to determine the value of the property, the goods were delivered, the cause of the loss, the responsibility of the organization or individual about the loss; type, number, value of assets, goods can be recovered (if available); import existing lists of cargo losses have confirmed the legal representative of the enterprise and responsible before the law.
-Certificate of the people's committees of communes, wards and towns level, management of Industrial Zones, export processing zones, Economic Area where the problem occurred natural disaster, epidemic, fire is in the time it has happened to natural disaster, epidemic, fire.
-Claim damages insurance agency to accept compensation (if any).
-The profile of the Organization's liability rules, individual right to compensation (if any).
b) damaged goods due to expired, damaged by changing natural biochemical processes are not included in the compensation costs are deducted in determining taxable income.
Profile for goods damaged by expired, damaged by changing natural biochemical processes are included in the cost are the exception as follows:-text of business send tax authorities directly managed the explanation about the cargo being damaged due to expiring use damaged, due to the changing natural biochemical processes.
-Report on the inventory of the value of goods damaged by the business establishment.
Report on the inventory of goods damaged value must clearly define the value of the damaged goods, cause damage; type, quantity and value of goods may be recovered (if any) attached to the import statement exists of damaged goods certified by the legal representative of the enterprise and responsible before the law.
-Claim damages insurance agency to accept compensation (if any).
-The profile of the Organization's liability rules, individual right to compensation (if any).
c) Enterprise submitted tax authorities directly managed the text explanation of properties, goods lost due to natural disaster, epidemic, fire; damaged goods due to expired, damaged by changing natural biochemical process not be compensated at the latest when the Declaration filing enterprise income tax according to the provisions of the year happens, commodity assets losses, damaged. Other documents (including minutes of the inventory value of assets, goods lost, damaged; The text endorsed by the people's committees of communes, wards, supply management of industrial zones, export processing zones, economic zones; Claim damages insurance agency to accept compensation (if any); The profile of the Organization's accountability provisions, individuals must claim (if available) and other documents) are stored in the enterprise and to the tax authorities when the tax agency requirements.
2.2. The genus depreciation of fixed assets belonging to one of the following cases: a) the genus for the depreciation of fixed assets are not used for production operations, trading goods, services.
Private fixed assets in service for workers employed in the enterprise such as: houses between ca, home to eat between ca, home to change clothes, the toilet rooms or clinics for consultation and treatment, vocational training and the equipment, Interior eligible fixed assets is installed in the Guest House between the ca canteen between ca, home to change clothes, the toilet rooms or clinics for consultation and treatment, vocational training establishments; clean water tank, garage, airport shuttle workers, direct housing for workers be included in depreciation costs are deducted in determining taxable income.
b) Genus depreciation for fixed assets do not have proof of being in ownership of business (excluding fixed assets in financial leasing).
c) genus of depreciation for the fixed asset is not managing, tracking, accounting in the bookkeeping of the enterprise management mode under fixed assets and current accounting.

d depreciation) exceed the current regulations of the Ministry of Finance on management, use and depreciation of fixed assets.
Business report the method of depreciation of fixed assets that business options apply to the tax authorities directly managed before depreciation (for example: selection notice made a straight line depreciation method ...). Corporate annual depreciation of fixed assets according to the current rules of the Ministry of Finance on management, use and depreciation of fixed assets including depreciation (if conditions met).
Active business has high economic efficiency is fast depreciation but must not exceed 2 times the level of depreciation is determined by the straight line method to rapidly technological innovation for some fixed assets according to the current rules of the Ministry of finance about the management mode , use and depreciation of fixed assets. When made fast depreciation, enterprises must ensure profitable business.
Fixed assets fixed assets, which is what moved when chia, split, merge, merging, transformation have reviews under regulation, the enterprise get this fixed assets depreciation is calculated on the cost to be deducted according to the original reviews. For other property types do not qualify as fixed assets there, which is what moved when chia, split, merge, merging, transformation and had assets Revaluation according to the rules, then the receiving enterprise assets are charged to costs or allocated costs are deducted in rates revaluation.
For fixed assets raw DIY price fixed assets depreciation is calculated into costs deduction is the sum of the cost of production to form the property.
With respect to the property is the tool, the tool rotation, packaging and ... does not meet the conditions identified as fixed assets according to the regulations, the costs of buying assets are allocated progressively to the cost of production and business activities in the States but must not exceed 3 years.
e) section with the corresponding depreciation rates exceed 1.6 billion yuan of/car for cars carrying people from 9 seats (except Automotive passenger transport business, hotel and tourism); the section for the depreciation of fixed assets is the civilian ships and yachts are not used for business purposes, cargo, passengers, tourists.
Automobiles cargo from 9 seats of passenger transport business, travel and hotels is the registered name of the automobile business that this business of business registration certificate or certificate of registration of a registered business in the industry: passenger transportation Tourism, hotel business and business licensing regulation in the text of the law on passenger transport, business, travel, hotel.
Civilian ships and yachts are not used for business purposes, cargo, passengers, tourists are civilian ships, yachts of the registered enterprises and accounting depreciation of fixed assets but in business registration certificate or certificate of registration of the enterprises not registered cargo trades , passenger transportation, and tourism.
Business case assignment, liquidation of cars carrying people from 9 seats, the remaining value of the vehicle is determined by the actual original buy fixed assets (-) minus the number of estimated depreciation of fixed assets was calculated into reasonable expenses according to the accounting standards accounting mode, as of the time of assignment, liquidation of the car.
Example 8: A business have bought cars under 10 seats have price of 6 billion, 1 year depreciation company then liquidated. Number of depreciation according to the accounting standards, accounting mode is 1 billion (depreciation period is 6 years by writing about the depreciation of LOAN). Number of depreciation according to the tax policy is calculated on the cost was 1.6 billion/6 except that year = 267 million. A business liquidation sale is 5 billion.
Income from liquidation of car = 5 billion-(6 male-1 female) = 0 g) depreciation for fixed asset depreciation was most valuable.
h) depreciation for buildings on land use for production of medium business to use for other purposes shall not be calculated into the cost depreciation deduction for the value of works on the respective land not used in production and business activities.
The business case that works on land such as head office, factory, shop serving for production and business operations of the enterprise, the enterprise was charged to depreciation costs are deducted in determining taxable income in accordance with the level of depreciation and the time used fixed assets current regulations of the Ministry of finance for this works if meet the conditions as follows:-with the land use right certificate bearing the company name (in the case of land in the ownership of the business) or the lease of land, borrow the land between units, individual and corporate representatives are responsible before the law for the accuracy of the contract (in the case of land rented or borrowed).
-The invoice volume of construction works delivered accompanied construction contracts, liquidation, settlement contracts the value of construction works bearing the name, address and tax number of the business.
-Works on land management, accounting tracking current regulations on the management of fixed assets.
I) case of fixed assets owned by the enterprise are used for manufacturing business but had to stop due to temporary seasonal production with time under 10 minutes; temporarily stop for repairs, to relocate relocation, maintenance, maintenance periodically, with time under 12 months, then the fixed assets continued in service for production and business activities, the pause period, business depreciation and depreciation expenses for fixed assets in the pause time count on the cost unless determined taxable income.
Business must keep and provide a full profile, the reason for pause fixed assets when the tax agency requirements.
k) land use not long depreciation and allocation on costs are deducted in determining taxable income; the land use has a time limit if there is adequate documentation and billing procedures done as prescribed by law, are engaged in business activities shall be allocated into the cost minus gradually according to the time limit are allowed to use the land recorded in the land use right certificate (including the case of stopping the operation to repair investment, new construction).
Business case purchase of tangible fixed assets is homes, architectural objects associated with long-term land use rights land use rights values must be determined and recorded as intangible fixed assets; Tangible fixed assets are homes, architectural treasures, the raw price is the actual purchase price plus (+) pay the expenses directly related to the introduction of fixed tangible assets in use. The value of land use is determined by the price indicated on the contract to buy the property (assets) match the market price but not lower the price of land in land prices by the provincial people's Committee, the city of centrally prescribed at the time of buying the property. Business case purchase of tangible fixed assets is homes, architectural objects associated with long-term land use rights does not segregate the value of land use rights, the right to use the value defined by price due to the people's Committee, the city of centrally prescribed at the time of buying the property.
2.3. The genus of raw material, materials, fuel, energy, commodity consumption beyond reasonable portion.
Self build, business fixed managing consumption of raw materials, materials, fuel, energy, commodity, used in the production, business. This norm was built from the beginning of the year or beginning of manufacturing products and save in the business.
The case of some raw materials, materials, fuel, cargo State issued norms of attrition then follow the norm of the State was issued.
2.4. Costs of businesses purchase goods, services (no bills, are allowed to set up lists for the purchase of goods, purchase of services on form No. 01/TNDN attached to this circular) but no set lists attached payment vouchers for sales people, to provide services in the case :-purchase goods as agricultural products, seafood, seafood producer, caught directly sell out;
-Buy handcrafted products made of seagrass, jute, bamboo, leaves, bark, straw, rattan, coconut, coconut or cranial material advantage from agricultural products of the craft manufacturing business not directly sell out;
-The purchase of land, stone, sand and gravel of the household, personal self tapping directly sell out;
-Buy direct people's scrap salvaged;
-Buy furniture, property, household services, personal business not directly sell out;
-Purchase of goods and services by households, personal business (excluding the above mentioned case) has a turnover under the threshold of taxable turnover value (100 million/year).
Lists for the purchase of goods and services provided by the legal representative or authorized person of the business register and be responsible before the law for the accuracy, honesty. Businesses purchase goods or services is allowed to set the table on costs are above is not required unless there is proof of payment is not cash. The case of the purchase price of goods and services on the table is higher than the market price at the time of purchase, then the tax authorities based on the market price at the time of purchase, the service of the same kind or similar on the market reassessed the price to calculate back costs are deducted in determining taxable income.
2.5. The genus salaries, wages, bonuses for workers in one of the following cases: a) the genus salaries, wages and other repayments for enterprise workers have on the cost accounting of production and business in the States but does not pay or no payment vouchers in accordance with the law.

b) pay, bonus for employees specific conditions was not entitled and enjoy in one of the following profiles: labor contracts; Collective labour agreements; Financial regulation of the company, Corporation, corporations; Bonus Regulation by the Chair of the Board, General Director, Director of regulation under the financial regulation of the company, the Corporation.
-The case of enterprise labor contract signed with foreign labor have recorded expenses on tuition for the children of foreigners studying in Vietnam according to the school from preschool to high school was the enterprise charged nature of salaries, wages, expenses are not contrary to the provisions of the law on salaries public money, and are full of bills, vouchers as specified shall be charged to expenses are deducted in determining income subject to corporate income tax.
-The case of enterprise labor contract signed with workers have recorded expenses of rent paid by enterprises for workers, payment of salaries, properties, this public money, not contrary to the provisions of the law on salaries, wages and are full of bills, vouchers as specified shall be charged to expenses are deducted in determining taxable income business income.
c) spend money on wages, remuneration and allowances paid to employees but most of the time limit for filing tax in fact has not spent except business quoted reserve funds to supplement to fund next year's salary adjacent. Backup levels annually due to business decisions but not more than 17% of salary fund implementation.
Salary Fund is the total of the actual wages paid to their settlement in which the time limit for filing final settlement prescribed (not including the amount quoted up reserve fund the salary of the previous year's spending in the tax year).
The quote formed reserve wages must guarantee after the excerpt, businesses do not suffer losses, if the business were not enough CITES losses of 17%.
The case years ago business quote created reserve fund that wages after 6 months from the date of the end of the financial year the enterprise has not used or not used off reserve fund the salary, the business must calculate the cost of the following year.
Example 3: When filing tax year 2014, DN A republish reserve fund the salary of 10 billion, until 30/06/2015 (business case for applying tax period according to the calendar year), DN A new genus of money from the reserve fund the salary is 7 billion by 2014, the DN A reduced salary costs to the following year (2015) is 3 billion copper (10 billion-7 billion). When making payment in 2015 if DN A republish demand, continue to extract backup salary funds according to regulations.
d) wages, the wages of private business owners, the owners of a limited liability company members (because a individuals master); remuneration paid to the founders, the members of the Board members, the Board that these people not directly involved in the production, business executive.
2.6. the genus costumes in kind for workers do not have bills, vouchers; part of costumes with money, in kind for workers exceed 5 (five) million VND/person/year.
The business case have spent money both in attire and artifacts for the worker, the maximum spending to calculate on costs are deducted in determining taxable income does not exceed 5 (five) million VND/person/year.
For the business sector has unique properties, then this cost is done according to the specific regulations of the Ministry of finance.
2.7. The genus reward initiative, innovation that business does not have specific regulations regulations about the genus bonus initiative, innovation, no trials Council initiatives, improvements.
2.8. The genus train car, vacation allowance is not correct according to the provisions of the labor code; The portion spent on allowances for laborers working in the country and abroad exceeds 12 times the level prescribed under the guidance of the Ministry of finance for civil servants, officers of the State.
Travel expenses and rent accommodation for workers to travel if there is adequate evidence of legal bills under the provisions on costs are deducted in determining taxable income. The business case has the stock of money and money in for workers shall be charged to expenses are deducted expenses of travel money and money stock in the Finance Ministry's regulations for civil servants, officers of the State.
The business case have to buy air tickets through your e-commerce website for workers travel to serve production and business operations of the enterprise, the vouchers as a base to calculate on costs to be deducted is the electronic flight ticket, boarding pass (boarding pass) and payment vouchers not used cash business for individuals involved in cruise shipping. The business case does not revoke the person's boarding pass labour vouchers as a base to calculate on costs to be deducted is electronic, paper plane tickets to travel and payment vouchers not used cash business for individuals involved in cruise shipping.
2.9. expenses to be deducted the following incorrect if object but, not right or purpose beyond the spending rules.
a) additional expenditures for female workers is calculated on the cost to be deducted include:-Chi for the training for women workers in the case of the old craft no longer appropriate to switch to other occupations according to the development plan of the enterprise.
This includes expenses: fees (if any) + salary disparity ranks (100% guaranteed salary for people going to school).
-The cost of salaries and allowances (if any) for teachers to teach in nursery, kindergarten due to organizational and business management.
-The cost of additional health organization in years as professional consultations, chronic or gynecological women employees.
-Fostering for female laborers after childbirth first or second.
-Overtime allowance for female workers in the case of objective reasons women workers do not break after childbirth, breastfeeding breaks that remained working for enterprises are charged according to the current mode; including cases of pay according to the product that women workers still working in no time under the regime.
b) expenses more for the people of ethnic minorities are charged to costs be deducted include: school fees (if any) plus the difference in salary ranks (ensure 100% of salary for people going to school); money for housing assistance, social insurance, health insurance for the minorities in cases not yet State aid according to the prescribed regimes.
2.10. the extract filed the required insurance fund for workers exceeded the prescribed level; the section quoted Trade Union funding submission for workers exceeded regulations.
2.11. the genus exceeded 1 million/month/person to: Extract filed voluntary retirement, the Fund of social security nature, voluntary retirement insurance, life insurance for workers.
Account extract filed voluntary retirement, the Fund of social security nature, voluntary retirement insurance, life insurance for workers be included in the costs are deducted in addition does not exceed the level specified in point have to be specified eligibility and level of influence in one of the following profiles : Labor contracts; Collective labour agreements; Financial regulation of the company, Corporation, corporations; Bonus Regulation by the Chair of the Board, General Director, Director of regulation under the financial regulation of the company, the Corporation.
Business must fulfill the obligation for payment of compulsory insurance for employees under the provisions of the law before then are charged to costs be deducted for voluntary insurance accounts if it meets the prescribed conditions. Don't count on business costs for expenses for the voluntary program outlined above if the company fails to fulfill the obligation of compulsory insurance for employees (including cases of compulsory insurance liabilities).
2.12. the payment of subsidies to job loss to employees not under current rules.
2.13. The genus contributions form the source for superior management costs.
2.14. the genus contributed to the funds of the Association (the Association is established under the provisions of the law) in excess of the level prescribed by the Association.
2.15. mobile payments, money for electricity and water contracts due to the owner's household, individual production locations, rental business directly with the power supply unit, the water there is not enough evidence from one of the following cases: a) business case business venue hire direct payment of your for water, power and water provider have no lists (according to the model No. TNDN 2, attached to this circular) attached to the bill payment of electricity, water and the lease on the location of production and business.
b) business case business venue rental payment of electricity, water with owners for renting business locations no lists (according to the model No. TNDN 2, attached to this circular) accompanied by proof of payment of electricity bills, water for people renting business locations match the amount of electricity the actual water consumption, and the lease on the location of production and business.
2.16. the cost of fixed assets exceeding the allocated according to the number of years that the parties go prepaid rental.
Example 10: A business fixed property rental for 4 years with the amount of the rent is: 400 million and paid once. Cost of fixed assets are accounted into the costs every year is 100 million. Cost of fixed assets exceed 100 million annually, the part beyond 100 million are not calculated into reasonable expenses when determining taxable income.
For the cost of repair of fixed assets rental property lease in which regulated rent party is responsible for the repair of the property during the rental cost of repairs of fixed assets go into accounting allowed rental costs or allocated costs but fade into the maximum period not exceeding 3 years.

The business case have spent the expenses to have the assets do not belong to fixed assets: expenses for buying and using the technical documentation, patents, technology transfer licenses, trademarks, business advantage, the right to use the brand, then the expenses are allocated progressively to business expenses but must not exceed 3 years.
Business case, which is equal to the value of business advantage, value the right to use the brand values of business advantage, value the right to use the trade mark, which is not allocated to costs are deducted in determining taxable income.
2.17. the costs to pay interests on the loan business of the object are not credit institutions or economic organizations exceeded 150% of the basic interest rate by the State Bank of Vietnam announced at the time of the loan.
2.18. the payment of interests on loans respectively to the capital (for the private enterprise's capital) was missing registration according to the progress which is stated in the Charter of the enterprise including business case has gone into production. Pay loan interest rates were recorded in the value of the property, the value of investments.
2.19. Cite, and use the reserves do not follow the instructions of the Ministry of finance about the backup set: excerpts of discount backup inventory, loss prevention financial investments, debt reserve provision, preventive maintenance products, goods, construction works and prevention of occupational risks of business valuation service provider business, independent audit.
2.20. The expenses quoted before term, according to the cycle that the remainder of the term, most of the cycle have yet to spend or not.
Before deductions including: excerpt about major repairs of fixed assets according to the cycle, before deductions for revenue but has operations also continue to perform the obligations under the contract (including cases of active business property for lease, business activity services for many years but collect the money ahead of customers and have a full on business currency of the year earning money) and other advance deductions.
Business case business activity recorded revenues corporate income tax but not yet fully incurred costs shall be taken before the expenses under the rules on costs be deducted proportionately with the revenue recorded when determining the income subject to corporate income tax. When the contract ends, the enterprise must determine the exact calculation of the actual cost of the base Bill, proof of legal practice has arisen to adjust to rising costs (in case of actual costs incurred were greater than extract) or reducing costs (in case of actual costs incurred is smaller than the number already quoted) on the end of the contract period.
As for what fixed asset periodic repairs, the enterprise was quoted before the repair costs according to annual costs. If the number of actual repair of larger area of according the is added to business costs are subtracted this disparity.
2.21. the genus exceeds 15% of the total expenditure was subtracted, including: ad spending, marketing, promotion, Commission; genus receptions, conferences; genus marketing support, support costs; spent, presentation, donation of goods and services to customers.
The total number of genera are except not including expenses control regulation at this point; with respect to commercial activity, total spending was except not including the purchase price of the goods sold. For imported goods, the purchase price of goods sold include import tax, special consumption tax, environmental tax (if any). For specific business activities such as electronic games, Lotto gambling, betting, casino, then the total costs to be deducted does not include costs charged.
The costs of advertising, marketing, promotion, Commission control mentioned above do not include:-the Insurance Commission according to the provisions of the law on insurance business; commissions paid to sales agents and/or service right price.
-Commission paid to a distributor of the multi-level sales enterprise. For organizations receiving the Commission must declare a taxable income calculation, for individuals to receive commissions to individual income tax deduction before paying income.
-The expenses incurred in the country or abroad (if any) such as: the cost of market research: exploration, survey, interview, collect, analyze and evaluate the information; the cost of development and support of market research; the cost of hiring consultants to perform the research, development and support of market research; Exhibiting costs, product introduction and exhibition fair trade: the cost of opening the room or booth exhibits, product introduction; the cost of renting the space to display, product introduction; the cost of materials, tool support, product introduction; the cost of shipping product, introduced.
2.22. the difference in exchange rate Losses due to reassess the original monetary items in foreign currencies at last tax period including the difference in exchange rates due to the revaluation of balances were: cash, deposits, money transfers, the original debt in foreign currencies (except for the difference in the exchange rate losses due to revaluation of debt to pay the last Exchange origin tax period).
During the period of construction investment to fixed assets formation of new business formation, not yet put into operation, the exchange rate difference arises when payment of monetary items in foreign currencies to make original construction and exchange rate difference arises when assessing the debt to pay foreign currency origin finance last year was accumulatively, the light separately on the balance Sheet. When a fixed asset investment completed building put into use, the exchange rate difference arises in the construction stage (after the clearing of the difference and disparity reduction) gradually is allotted on turnover of financial activity or financial costs, time allocation not exceeding 5 years from when the work commissioned.
In the stage production, business, including the building for the formation of fixed assets of enterprises are active, the exchange rate difference arising from transactions in foreign currency of the monetary item is the root of Exchange will be accounted into revenues of financial operations or financial costs in the financial year.
With regard to debt and original foreign currency loans incurred in the period, the exchange rate difference is included in the cost to be deducted is the difference between the exchange rate at the time of incurring debt collection or recovery of loans with rates at the time noted the debt or loan.
2.23. The genus funding for education is not properly the object prescribed in detail a this point there is no record or identify the grants referred to in detail b below: a) funding for education, including: funding for public schools, and private schools set up in the national education system according to the provisions of the law on education which this funding is not to contribute to the working capital, purchase of shares in schools; Funding of infrastructure serves the teaching, learning and school activities; Funding for the operations of the school; Funding scholarships for students, students at educational establishments, vocational education institutions and higher education establishments are stipulated in the law on education (grants directly to students, through the student or the institution, through the Agency, the Organization has the function of mobilizing funding under the provisions of the law); Funding for the competition of the subjects are taught in school that the object is participant learner; funding to establish the school of education encouragement Fund under the provisions of the law on education and training.
b) record grants for education are: the minutes confirmed grants signed by representatives of business establishments is the sponsor, representative of the legitimate institution is receiving financial aid, the student, the student (or the Agency, the Organization has the function of mobilizing funding) received funding (according to the model No. TNDN/3 attached to this circular); enclose the invoice, proof of purchase (if in-kind funding) or vouchers to spend money (if funded with money).
2.24. The genus funding for health is not properly the object prescribed in detail a this point there is no record or identify the grants referred to in detail b below: a) funding for healthcare, including: funding for the medical facility was established under the provisions of the law on health that this funding is not to stake , bought the stake in the hospitals, the Medical Center; funding medical equipment, medical instruments, medicines; funding for the operations of the hospital, the Medical Center; sponsored by spending money for sick people through an agency, organization, mobilization functions financed under the provisions of the law.
b) records identified medical funding include: the minutes confirmed grants signed by representatives of the business sponsor, representative of the receiving unit sponsor (or the Agency, the Organization has the function of mobilizing funding) according to model No. TNDN 4, attached herewith attached invoice vouchers purchased the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.25. The genus funding for disaster recovery is not properly the object prescribed in detail a this point there is no record or identify the grants referred to in detail b below: a) funding for disaster recovery including: sponsored by money or artifacts to remedial disaster directly for the Organization to be established and operate under the rule of France the law; individuals suffering from the damage caused by the disaster through an agency, organization, mobilization functions financed under the provisions of the law.

b) record grants for disaster recovery include: the minutes confirmed grants signed by representatives of the business sponsor, representative of the organization suffered damage due to natural disaster (or, the Organization has the function of mobilizing funding) is the unit of funding received (according to the model No. TNDN 5, attached herewith) invoices, vouchers to buy the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.26. The genus funding houses of affection for the poor do not correct the object prescribed in detail a this point; genus funding do houses of affection for the poor, funded buildings greater solidarity under the provisions of law no record grants referred to in detail b below: a) object to get funded is poor households under the Prime Minister. Forms of funding: funded by money or material to build houses of affection for poor households by directly or through an agency, organization, mobilization functions financed under the provisions of the law.
b) record grants made houses of affection for poor people, do great solidarity include: the minutes confirmed grants signed by representatives of the business, the sponsor is entitled to sponsor (or the Agency, the Organization has the function of mobilizing funding) as the party received funding (according to the model No. TNDN/6 attached to this circular); the text confirms the poor households of local government (for financial aid do houses of affection for the poor); invoices, vouchers to buy the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.27. The genus funded scientific research is not properly regulated; genus grants under the State's program for the local Department of the geographical socio-economic conditions extremely difficult.
Genus funded under the State's program as the program is Government Regulation implemented in the local district of the geographical socio-economic conditions extremely difficult.
Record grants under the State's program for the local Department of the geographical socio-economic conditions particularly hard: the minutes confirmed grants signed by representatives of the business, the sponsor is entitled to sponsor (or the Agency the Organization, which functions to mobilize funding) as the party received funding (according to the model No. TNDN 07, attached to this circular); invoices, vouchers to buy the goods (if in-kind funding) or vouchers to spend money (if funded with money).
The rules of procedure and the scientific research, the record funding for scientific research conducted under the provisions of the law on Science and technology and the legal text related tutorials.
2.28. the cost of business by the company management in the foreign allocation for resident establishments in Vietnam exceeded costs calculated according to the following formula: cost management business by the company abroad allocated for resident establishments in Vietnam during the period of tax revenue = resident establishments in Vietnam in the period x total cost business management of foreign companies in the tax period.



A total turnover of overseas companies, including sales of permanent establishments in other countries during the period The business management expenses of foreign companies allocated for resident establishments in Vietnam only to be counted from when the resident establishments in Vietnam was established.
The grounds for determining the costs and revenues of the company abroad is the company's financial reports abroad have been audited by an independent auditing company, which made the company's sales abroad, the costs of the management of foreign companies , the cost of the overseas company management allocation for resident establishments in Vietnam.
Permanent establishments of foreign companies in Vietnam have not made the accounting mode, bills, vouchers; not yet implemented by the method of paying the tax is not calculated into reasonable expenses expense management business by overseas companies.
2.29. expenses are offset by other funding sources; Expenses was spent from the Fund for science and technology development of enterprises; The cost of buying the membership card Golf, golf fees.
2.30. the costs related to the hiring manager for the business activities of electronic gambling games, the casino business in excess of 4% of the turnover of the business functioning the electronic game business, gambling casino.
2.31. The expenses do not correspond with the tax revenue, except for the following expenses:-the actual activities for the prevention of HIV/AIDS in the workplace of the business, including: the cost of staff training on HIV/AIDS of the business, the cost of the media organizations, HIV/AIDS for workers of enterprises free, practical advice, and HIV testing, HIV people support costs as employees of the enterprise.
-Actual Accounts to perform the task of Defense and security education, training, operation of the self-defense militia force and serves the defence mission, other security under the provisions of the law.
-Account spending to support the party organizations, the social and political organization in the business.
-Other expenses bring specific properties, suitable for each profession, the field under the text direction of the Ministry of finance.
2.32. Expenses for capital construction investment in the investment phase for the formation of fixed assets.
The start of production and business activities, enterprises have yet to arise but have incurred the expenses in order to maintain regular business activity of the business (not the construction investment expenditures to form fixed assets) that are foreseen to meet the conditions prescribed, the expenses are charged to costs unless correctly certain taxable income.
In case the period of investment, the business has incurred expenses paid the loan payments are calculated on the value of investments. In case the period of the investment, arising both business expenses paid interest on the loan and deposit interest rates revenue is offset between the payment of the loan interest rate and currency from the interest rate deposits, after clearing the remaining disparity in part credited falling investment values.
2.33. local support; support the unions, social organizations; genus charity (except expenses of funding for education, health, disaster recovery, as gratitude for the poor, make great House; funding for scientific research, funded under the State's program for the local Department of the geographical socio-economic conditions particularly difficult stated at point 2.23 2.24, 2.26, 2.27, 2.25, item 2).
2.34. the expenses directly related to the issuance of shares (excluding shares in kind payable) and dividends of the shares (except for the dividend of the stock of type payable), buying and selling stock funds and other expenses directly related to the increase, reducing the equity of the business.
2.35. The expenses of the insurance operations, the lottery business, securities business and a number of other specific business activities not performed properly according to the separate instructions text of the Ministry of finance.
2.36. The fines on administrative violations include: traffic law violations, violations of business registration mode, violation of accounting mode statistics, in violation of the tax legislation including the money late tax according to the provisions of the law on tax administration and penalties administrative violation according to the provisions of the law.
2.37. the input value added tax was deducted or tax refund; value added tax input of fixed assets are cars from 9 seats exceed the provisions be deducted under the provisions of the law on value added tax; business income tax unless the enterprise filed corporate income tax instead of a foreign contractor by agreement in the contract of the contractor, subcontractors, contractors, sales to foreign subcontractors receive does not include corporate income tax; personal income tax unless the enterprise labor contract regulated wages, the wages paid to employees does not include personal income tax.
Article 7. Other income other income is taxable earnings in the tax period in which earnings are not in the professions, business sector recorded in the register of business enterprises. Other income includes the following earnings: 1. Income from the transfer of capital, transfer of securities according to the instructions in chapter IV of this circular.
2. Income from real estate transfers according to the instructions in chapter V of this circular.
3. Income from transfer of investment projects; assignment of the right to participate in investment projects; assignment of rights to the exploration, exploitation and processing of minerals in accordance with laws.
4. Income from ownership, the right to use the assets including the proceeds of the rights under all forms of ownership, to pay for the right to use the property; earnings on intellectual property rights; income from transfer of technology in accordance with the law.
Income from royalties on intellectual property, technology transfer is determined by the total proceeds minus (-) of capital prices or costs of creating intellectual property rights, technology transfer, minus (-) cost of maintaining, upgrading, development of intellectual property rights, technology transfer and the expenses are deducted.
5. Income from rental properties in any form.
Income from rental properties are determined by revenue from operations for rental property minus (-) expenses: depreciation, maintenance, repairs, maintenance of the property, the cost of renting the property to rent back (if any) and other deduction related to the rental of the property.
6. Income from transfer of property, liquidate assets (excluding real estate), the other papers.

This income is determined by (=) the revenue obtained from the transfer of assets, liquidate assets minus (-) the remaining value of the asset transfer, the transfer at the time of liquidation, liquidation and the expenses are the exception relating to the assignment, liquidation of assets.
7. Income from interest on deposits, the interest rate for the loan including interest deferred, interest rates, credit guarantee fees and other charges in the loan contract.
-Case revenues from interest on deposits, the interest rate for loans incurred higher loan interest payments according to the regulations, after the offset, the remaining difference charged to other income when determining taxable income.
-Case revenues from interest on deposits, the interest rate for loans incurred is lower than the loan interest expenses paid under the rules, after the offset, the remaining disparity decreased except in main business income when determining taxable income.
8. Income from sales activities Exchange: by the total amount of revenue from the sale of foreign currency minus (-) of the purchase price of the foreign currency quantity sold.
9. Income from the difference in rates, defined as follows: in the year business tax rate difference arising in the period and the difference in rates due to revaluation of debt to pay foreign currency origin finance last year, then:-the exchange rate difference arising in the period directly related to revenue the cost of the main business activities of the enterprise are included in the cost or income of the main business activities of the enterprise. Exchange rate difference arising in States not directly related to revenue, costs of production and business operations of the enterprise, if incurred losses the difference in rates charged to cost of production of the main business, if any, the difference in interest rates rates charged to other income.
-Interest rate disparity due to the revaluation of liabilities in foreign currency the end of the financial year are offset with holes, the difference in rates due to revaluation of liabilities in foreign currency last year. After clearing interest rate spreads or losses directly related to revenue, costs of production and business operations of the business are charged to the income or the cost of production and business operations of the enterprise. Interest rate spreads or holes do not directly related to revenue, costs of production and business activities of the enterprise are included in other income or main business production costs when determining taxable income.
With regard to debt and original foreign currency loans incurred in the period, the exchange rate difference is included in the cost are excluded or income is the difference between the exchange rate at the time of incurring debt collection or recovery of loans with rates at the time noted the debt or loan.
The difference in the rates above do not include the exchange rate difference due to the revaluation of balances were: cash, deposits, money transfers, the original debt in foreign currencies.
10. Debts already clear now claims to be.
11. Liabilities not identified the creditor.
12. Income from production and business operations of the years before being discovered abandoned.
13. where businesses have revenues of fines, indemnification by the partner breach of contract or the bonuses due to the implementation of commitments under the contract incurred costs higher fines, compensation due to breach of contract (the penalties are not in fines on administrative violation according to the provisions of the law on handling administrative violations) After clearing, the remaining difference charged to other income.
The business case has revenues of fines, indemnification by the partner breach of contract or the bonuses due to the implementation of commitments under the contract arising expenses lower fines, compensation due to breach of contract (the penalties are not in fines on administrative violation according to the provisions of the law on handling administrative violations) After clearing, the remaining disparity reduced except on other income. Unit case does not arise in other income are deductible on income production and business activities.
The proceeds of the fines, indemnification stated above does not include fines, indemnification are recorded reducing the value of the work during the period of the investment.
14. The difference due to the revaluation of assets in accordance with the law to which to transfer the property when divided, split, merge, merging, transformation of enterprises, defined as follows: a) the disparity increases or decreases due to the revaluation of property is the difference between the value reassessment with the remaining value of the assets recorded on the books of accounting and Once on the other income properties (for the difference in increase) or decrease except other income (for disparity reduction) in the tax period when determining taxable corporate income in the property business reviews.
b) disparity increases or decreases due to reassess the value of land use to: donate, capital (which the enterprises receiving the value of land use is regressive allocation of land values on costs are subtracted), things moved when chia, split, merge, merging, transformation of enterprises, capital contribution to the project to build the House infrastructure to sell computer once on other income (for the disparities increase) or decrease except other income (for disparity reduction) in the tax period when determining taxable income business income in business for land use reviews.
The increased disparity of private due to reassess the value of land use which is in business to form fixed assets implementation of business enterprise that receives the value of land use rights depreciation not allocated and not gradually land values on costs are subtracted, the part of this disparity is calculated progressively on other income of the enterprises have the right to use ground reviews back in time must not exceed 10 years starting from the year the value of land use to be brought. Business must take notice of the business allocating on other income when filing income tax declaration of the year started to declare this income (year value assessment of land use rights offering capital contribution).
The case after which the business continues to make the transfer of capital contributions by the value of land use (including transfer of capital before the deadline of 10 years), the income from transfer activities which contribute to the value of land use right and the income tax declaration of transfer of the property.
Variances due to reassess the value of land use include: for long-term land use rights is the difference between value and value evaluation of land-use rights on the books and accounting records; With regard to land use have limited time is the difference between the value revaluation and the remaining value is not yet allocated of land use.
c) Enterprise received the property, which is to receive the property transfer thing when split, split, merge, merging, transforming business type is depreciation or allocate costs according to fade into price reviews back (unless the value of land use rights depreciation or not be allocated into the cost of prescribed).
15. Gifts, monetary gifts, in-kind; income received by the money, from the funding; income received from the account marketing support, support cost, discount, promotional bonus payments and other grants. The earnings received in kind, the value of the object is determined by the value of the goods and services of equivalent at the time of receipt.
16. The property, funds, other material business benefits received from organizations and individuals, according to the agreement, the contract of civil law suits due to the business of handing back land location old to relocate production facilities business after deducting the related expenses such as the cost of relocating (shipping costs , installation), the remaining value of fixed assets and other costs (if any).
Private funds, property, material business benefits received under the policy of the State, are competent State agencies for approval to relocate production facilities, the implementation of management, used in accordance with the relevant legislation.
17. the previous deductions on costs but not using or not using the term expired quote that no business accounting adjustments reduces costs; refund type redundant construction warranty.
18. The earnings related to the consumption of goods, providing services not included in the revenue as quick launch, prize: prize money in catering, hotel after subtracting expenses to generate that income.
19. Income on consumption of scrap, after subtracting the cost of recovery and the cost of consumption, defined as follows:-the business case arising from earnings selling scrap, wastes generated during the production process of the product are enjoying the preferential enterprise income tax incomes are entitled to income tax incentives career.
-Business cases arising from earnings selling scrap, wastes generated during the production process of the product do not enjoy preferential corporate income tax incomes are included in other income.

20. The amount of tax refund for export, import of goods made for export, imported immediately in enterprise income tax shall be reduced except in that settlement costs. Tax refund deposit case, imports of goods were exported, imported in the corporate income tax, calculated on the other income of the year in finalizing earnings arise. This earnings are directly related to the field of business are enjoying preferential enterprise income tax incomes are entitled to the preferential enterprise income tax. This income is not directly related business sectors enjoying preferential enterprise income tax incomes are included in other income.
21. The earnings from these activities contribute to equity, venture, economic links are divided from the income before corporate income tax.
22. Income received from production activities, trading goods, services abroad.
-Vietnam businesses investing abroad have income from production and business operations in foreign countries, make statements and the corporate income tax according to the provisions of the income tax act to Vietnam's existing business, including business cases are enjoying preferential income tax exemption under the rules of the country of the investment business. The level of corporate income tax rate to calculate tax and paying for the earnings from overseas is 22% (from 01/01/2016 is 20%), do not apply a tariff preference (if any) that Vietnam enterprise investments abroad are entitled under the law on Enterprise Income Tax.
The tax authorities have the right to determine taxable income from production and business operations in Vietnam business foreign investment abroad for violations of regulations on Declaration and payment.
-The case of earnings from overseas investment projects were subject to corporate income tax (or a similar nature taxes such as corporate income tax) in foreign countries, when calculating business income tax payable in Vietnam, Vietnam business investing overseas tax already paid abroad or have been receiving water investment partners charged instead ( including tax for stock interest), but the tax deduction does not exceed the income tax amount calculated according to the provisions of the corporate income tax law of Vietnam. Vietnam corporate income tax investment abroad are exempt, for the reduction of profits from foreign investment projects under the laws of the country are also investment business unless the determination of business income tax payable in Vietnam.
The attached profile when declare and pay tax of Vietnam enterprises investment abroad for earnings from overseas investment projects include the following: + the text of the business about the Division of the profits of the investment projects in foreign countries.
+ Financial reporting of enterprises were organized independent audit confirms.
+ Income tax of enterprises in investment projects in foreign countries (copy certified by the competent representative of the overseas investment projects);
+ Report on the tax for business (if any);
+ Confirmation of taxes already paid abroad or certificate from the proof of the tax already paid abroad.
-The case of investment projects in foreign countries have not generated taxable income (or are incurred losses), when the declared corporate income tax every year, Vietnam businesses investing abroad must submit financial report only confirmed by independent audit authorities or the competent authorities of the country of the investment business and the income tax overseas investment projects (submission of a copy certified by the competent representative of the investment projects in foreign countries and have the seal of the enterprise). The number of losses arising from overseas investment projects not be deducted the income incurred by domestic enterprises when calculating business income tax.
-Earnings from investment projects in foreign countries is declared on the enterprise income tax of the next fiscal year incurred overseas earnings or declared on the enterprise income tax of financial year together with the year incurred overseas earnings if the business has sufficient basis and documentation of income and the number of income tax returns filed by investment projects in foreign countries.
For earnings from trading operations of investment projects in countries that have signed the agreement on avoiding double taxation with Vietnam, Vietnam business invest abroad to declare and pay tax according to the provisions of the agreement.
23. other incomes prescribed by law.
Article 8. Tax-exempt income 1. Income from farming, livestock, aquaculture, the production of salt of the cooperative; The income of the cooperative activities in the areas of agriculture, forestry, fishery, industry match made in geographical socio-economic difficulties or geographical socio-economic conditions particularly difficult; Business income from farming, livestock, aquaculture in socio-economic areas particularly hard; The revenue from fishery activities.
a) income from farming (incl. cultivated forest products), livestock, aquaculture and sea products of cooperatives and of the business tax exemption prescribed in this paragraph is the income from the product due to the cooperative business self cultivation, livestock, aquaculture, fishing, not yet processed into other products or only through preliminary processing (not including cooperative case business acquisition, cultivation, livestock, aquaculture and seafood). Preliminary product is directed at the legal value added tax.
Cooperative businesses are separate accounting in an income tax exemption prescribed in this paragraph. Where does the private accounting, the tax free income from agriculture activities, livestock, aquaculture and seafood are allocated in proportion to the cost of production of sewn cultivation, extraction, preliminary processing of common products in the total cost of the whole cooperative, business (including management costs , the cost of sales) in the tax period.
For business, the rubber plantation cooperative tax exemption for income from agriculture activities, exploit fresh LaTeX. No separate accounting case was income from agriculture activities, exploit fresh LaTeX then allocated tax free income in proportion to the cost of cultivation, the fresh LaTeX extraction in the total cost of the whole cooperative business.
The income tax exemption in this paragraph includes income from liquidation of products cultivation, animal husbandry, aquaculture (except rubber processing tree garden), income from the sale of scrap materials defects related to the cultivation, animal husbandry, aquaculture.
Agriculture products, livestock, aquaculture of cooperatives and of enterprises are defined according to economic sector code level 1 of the agriculture, forestry and fisheries regulations in Vietnam economy system.
b) income of the cooperative activities in the areas of agriculture, forestry, fishery, industry match made in geographical socio-economic difficulties or geographical socio-economic conditions particularly difficult tax exempt is the entire income arising from production and business operations of local incentives except the earnings referred to in point a , b, c paragraph 3 Article 18 of this circular.
Cooperative activities in the areas of agriculture, forestry, fisheries, match industry prescribed in this paragraph and in article 19 paragraph 3 f the point of this circular is to meet the national cooperative about providing products or services to members is the individual, household, legal agricultural production activity , forestry, fishery, industry matches according to the provisions of the Cooperatives Act and Decree No. 193/2013/ND-CP on 21/11/2013 of government regulation in detail a number of articles of the law on cooperatives.
2. Income from the realization of technical services directly serves agriculture including: income from irrigation, drainage services; ploughs, cultivators of land; dredged channel, ditch the infield; room service insecticides, crop disease, livestock; the service harvest agricultural products.
3. Income from the realization of contracts on scientific research and technological development; Income from sale of products during the trial production and income from sale of products made from the new technology was first applied in Vietnam. Tax exemption period must not exceed one (1) year from the date of start of sale of the product under contract to scientific research and technological applications, experimental production or production under the new technology was first applied in Vietnam.
a) income from the performance of contracts on scientific research and technological development is to ensure the following conditions:-Have registered scientific research activities;
-Is the State governing body of competent scientific verification is the contract scientific research and technological development.
b) income from sale of products made from the new technology was first used in Vietnam to be tax free to ensure the new technology was first applied in Vietnam is the State governing body of authoritative scientific confirmation.
4. Income from production and business operations of the goods or services of the business have employees are disabled, who follows drug addiction, HIV-infected people on average in the year accounted for from 30% or more in total than the average workers in the year of the business.
The income tax exemption provisions of this paragraph do not include other income specified in article 7 of this circular.
Businesses of an exemption provided in this paragraph is the average number of workers in least from 20 people upwards and do not include the business activity in the financial sector, the real estate business.
Corporate income tax exemption under the provisions of this paragraph must meet the following conditions:

a) for business for employers is disabled (including invalids, sick soldiers) must be certified by the competent health authorities about the number of workers are disabled.
b) for business employers who drug must have a certificate of completion of detoxification detox facilities or confirmed by the competent authorities concerned.
c) for business for employers is the HIV infection must be certified by the competent health authorities about the number of workers who are infected with HIV.
5. Income from job-training reserved for ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social evils, people withdrawal, detoxification, people infected with HIV/AIDS. The case in vocational establishments have all others income tax exemption is defined corresponds to the percentage of the students are ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social evils, people withdrawal, detoxification, people infected with HIV/AIDS in the total number of students.
Income from tax-exempt vocational activity in this Account must meet the following conditions:-vocational base was established and operates under the provisions of the vocational guidance on text.
-A list of the students are ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social evils, people withdrawal, detoxification, people infected with HIV/AIDS.
6. The revenue to be divided from the operation, which is to buy shares, venture, economic links with businesses in the country, after the party received the capital contribution, stocks, venture link has the enterprise income tax according to the provisions of the corporate income tax laws, including the case of the party receiving the capital contribution , stocks, venture, linking party enjoy enterprise income tax incentives.
Example 11: Enterprise B receive equity of the business income before tax corresponding to the shares of A business enterprise in B is 100 million.
-Case 1: Enterprise B are not corporate income tax incentives and business B sufficient corporate income tax including income of A business get the income that was received from A business operation, which is 78 million [(100 million-100 million x (22%)] business, A corporate income tax exemption for 78 million.
-Case 2: Enterprise B 50% reduction of the payable enterprise income tax and businesses B sufficient corporate income taxes including A business's earnings received by the number of income tax was reduced, the income that was received from A business activity which is 89 million [100 million-100 million (x 22% x 50%)] business, A corporate income tax exemption for 89 million.
-Case 3: Enterprise B corporate income tax exemption for the income that was received from A business operation, which is 100 million, A business is exempt from corporate income tax for 100 million.
7. Grants received for use in educational activities, scientific research, culture, art, charity, humanitarian and other social activities in Vietnam.
The receiving organization-sponsored case improper use the purpose of the grants on the organizations receiving funding must calculate the business income tax calculated on the misuse of the purpose in the period incurred using the wrong purposes.
The organization receiving the funding specified in this paragraph must be established and operated under the provisions of the law, done the right rules of the law of accounting statistics.
8. Income from the transfer of the certified emissions reductions (CERs) for the first of the enterprise are certified emission reduction; the next assignment of enterprise income tax according to the regulations.
Income from transfer of certified emissions reductions (CERs) are tax must ensure when the sale or transfer of the certified emissions reductions (CERs) are to be the competent bodies for environment confirmed according to the regulations.
9. Income related to the implementation of the tasks of the State Affairs of the Vietnam Development Bank from credit operations development investment, export credit; Income from credit operations for the poor and other policy objects of the social policy Bank; The income of the limited liability company a member of asset management credit institutions in Vietnam; Income from activities that currency due to performing the duties of the State Affairs of the State finance fund: the Fund of social insurance of Vietnam, organizing deposit insurance, medical insurance Fund, Fund, Fund to support apprenticeships jobs abroad in the Ministry of labor, invalids and Social Affairs Legal aid Fund, Vietnam, public telecommunications Fund, local development funds, environmental protection Fund Vietnam, the credit guarantee fund for small and medium enterprises, supporting cooperative development, poor women Foundation, the Fund for protection of citizens and legal entities in foreign countries Housing Development Fund, the Fund for small and medium enterprise development, land development fund, Fund to support farmers, Funds for capital assistance, working poor self-employment and other Funds of the State not because profit target in accordance with the law, these funds are established and active policy mechanisms under the provisions of the Government or the Prime Minister.
The case of the unit incurred income other than earnings from operations has currency because the task State affairs must calculate and pay tax according to the regulations.
10. income is not divided: a) income not partake of social institutions in the field of education and training, health and other social sectors (including the Office of the judicial inspection) to back to that base investment development under the provisions of the law on professional education and training , health and other social sectors. Income is not tax exempt Division of the social basis of the provisions of this paragraph do not include cases of units left to expand the trades, other business activities in the field of education and training, health and other social sectors.
The base implementation of socialization are:-the base outside of the established and qualified activities as defined by the competent State agencies in the areas of socialization.
-Established businesses to operate in the areas of socialization and are qualified activities as defined by the competent State bodies.
-The base public career made contributions of capital, financing, joint ventures, associated under the provisions of the law formed the basis of the independent accounting or business activities in the areas of socialization by decision of the competent State bodies.
The basis of socialization should meet the list criteria, type of scale, standards according to the list specified by the Prime Minister.
b) income not partake of cooperative leave to form the assets of the cooperative.
c) where income does not divide the leave under the provisions of this clause that the units are divided or misuse will result in corporate income tax rate at the time of Division or misuse and sanctions violation of tax legislation according to the regulations.
11. Income from the transfer of technology in the priority sectors transferred to organizations, individuals in the geographical socio-economic conditions extremely difficult.
Technology transfer procedures are done in accordance with the law on technology transfer, Decree No. 133/2008/ND-CP on December 31, 2008 of government regulations and enforcement guidance details the implementation of some articles of the law on the transfer of technology and regulation law Law Enforcement Guide for technology transfer.
Priority areas in technology transfer as the category field to encourage technology transfer (attached to Decree No. 133/2008/ND-CP) and the text amended and supplemented this Decree (if available).
Article 9. Identify holes and move the hole 1. Losses incurred during the tax period is the number of Sonic disparity of income tax does not include the losses was the move from the previous year.
2. after tax business that suffered losses then moved the entire and constant number of holes into income (taxable income income tax deduction) of the next year. Time continuity hole no more than 5 years, since the year following the year incurred losses.
Temporary businesses turn the hole into the income of the quarter of the year after the establishment of the interim Declaration filed quarterly and moved in after the establishment of a tax year.
Example 12:2013 DN A has incurred losses of 10 billion, by 2014 DN A has generated an income of 12 billion, then the entire loss amounts incurred in 2013 is 10 billion, DN A to transfer the entire income in 2014.
Example 13:2013 DN B has incurred losses of 20 billion, by 2014 DN B has generated an income of 15 billion: + DN B to transfer the entire number of holes 15 billion in revenue by 2014;
+ The number of the remaining 5 billion hole, DN B must track and move the entire continuum of hole transfer principles stated in 2013 the next year, but for no more than five years, since the year following the year incurred losses.
-Business loss amounts between you in the same financial year shall be offset by losses of the previous quarter in the next quarter of the financial year. When corporate income tax business, determine the number of openings in a year and transfer the entire and constant number of holes into the taxable income of the year next following the year incurred losses as defined above.
-Identify business loss amounts are deducted from the income according to the principles stated above. In the case of the time switch is incurred loss number of losses incurred (excluding loss amounts of previous period) will move the entire hole and keep no more than five years, since the year following the year incurred losses.

Case the competent authority checking, inspection of enterprise income tax to determine the number of enterprise openings was transferred to another with few holes due to self-determination, the business loss amounts transferred determined according to the conclusions of the Inspection Agency inspection, but make sure to transfer the entire hole and keep no more than 5 years Since 1966, the year incurred losses as specified.
Exceeding the time limit of 5 years from the year following the year incurred losses, if the loss amounts incurred transferred will not be transferred to the next year's income.
3. Business transformation the business, merger, amalgamation, Division, separation, dissolution, bankruptcy must make tax with the tax authorities to have decided to convert the types of business, merger, amalgamation, Division, separation, dissolution, bankruptcy of the competent agency, the number of business losses incurred before conversion consolidation, merger, must be monitored in detail by year incurred and compensated in the same year the enterprise's income after conversion, merger, amalgamation or continued into the next year's income of enterprises after the conversion, merger, merge hole transfer principles to ensure the continuity of not more than 5 years Since 1966, the year incurred losses.
Article 10. Extract Development Foundation for science and technology of business 1. The business was established, operating in accordance with the law of Vietnam was to extract a maximum of 10% of the annual taxable income before corporate income tax to Fund science and technology development of the business. Identify how businesses extract established science and technology development fund under the rules before the corporate income tax. Every year if the business has quoted scientific development Foundation technology then business must establish a report quoting, using science and technology development fund and declared levels of extract, extract the amount established in the Declaration enterprise income tax. Report the use of scientific and technological development fund be filed along a corporate income tax.
For business by the State holding over 50% of the Charter capital in addition to the implementation of CITES Scientific Development Fund and technology according to the provisions of this Article must also ensure minimum Fund quoted rate specified in the law on Science and technology.
2. Within a period of 5 years, since the quote, if the Fund for science and technology development are not used or not used off 70% or improper use of the purpose, the business must submit the State budget tax business income calculated on earnings was quoted up funds that do not use or improper use of the purpose and the interest rate arising from tax number that business income.
The amount of improper use, the purpose will not be counted in the total amount of money used for the purpose of developing science and technology.
-Corporate income tax rate used to calculate the recovery tax is the tax rate applicable to business deductions during the establishment of the Fund.
-Interest rates for a revocation tax amount calculated on the funds not used up is kind of Treasury bond interest rate term of one year (or the interest rate on Treasury bills a year term type) apply at the time of withdrawal and interest period is two years.
3. The Fund for science and technology development of the enterprise was used only for investment in scientific research and technological development of enterprises in Vietnam. Expenditures from the Fund for science and technology development must have the full Bill, legal documents under the provisions of the law.
4. don't count the businesses have spent from the Fund for science and technology development of the business at the expense of business activities when determining taxable income in the tax period. Business case investment spending on scientific research and technological development of enterprises from the scientific and technological development fund that is not enough then the difference between the real numbers and have extracted the funds will be calculated into the cost of production and business activities when determining taxable income.
5. active business that there is a change of ownership form, consolidation, merger, the newly established businesses from changing the form of ownership, merger, the merger is inherited and is responsible for the management and use of Funds for science and technology development of the business before converting , merge, merge.
If there is Business Development Fund of science and technology not yet used up when dividing, separating the new businesses created from the split, the split is inherited and is responsible for the management and use of Funds for science and technology development of the business before the split, split. The Division of Funds for science and technology development due to business decisions and registered with the tax authorities.
6. The case of the Decree of the Government regulations on the investment and financing mechanism for scientific and technological activities have the content to extract scientific development Foundation and the technology of business regulations, the Ministry of finance and the Ministry of science and technology shall issue the circular guide supplement this content to ensure conformity with the provisions of the legal text of the corporate income tax and the decree regulating the investment and financing mechanism for scientific and technological activities.
Article 11. Corporate income tax 1. Since 01/01/2014, the enterprise income tax rate is 22%, except in the case prescribed in clause 2, paragraph 3 of this article and the circumstances are the tax incentives.
For example, businesses that apply to financial years from 1/04 to 31/12/2013/2014. The business cases are tax, do not enjoy the tax incentives, when tax settlement, Enterprise computer and allocation of corporate income tax payable as follows: tax payable = taxable income in the tax period x 9, x + 25% of taxable income in the tax period x 3, x 22% 12 months 12 months from 01/01/ 2016, in case an applied tariff of 22% switch to apply the tax rate of 20%.
2. enterprises established under the provisions of the law of Vietnam (including cooperatives, business units) production, sales of goods, the service had a total turnover in no more than 20 billion are the tax of 20%.
Total revenue year determining the enterprises to apply the tax rate of 20% provided for in this paragraph is the total revenue sale of goods, supply of services in the adjacent front is determined based on the target code [1] and the target code [8] on the appendix the results of business activities tax period previous year of adjacent samples of 3-1A/TNDN attached tax-settlement Declaration No. TNDN 3/attached to circular No. 156/2013/TT-BTC dated 6/11/2013 of the Ministry of Finance on tax management.
Example 14: Company A apply the tax period following the fiscal year from April 1 this year to March next year, has revenue sale of goods provides the service code [1] and financial operations revenue code [8] Annex 03-1A/TNDN attached tax-settlement Declaration No. TNDN fiscal year 03/2013 (from 1/1/2013 to 31/ 3/2014) not exceeding 20 billion from 2014 fiscal year (from October 1, 2015 to 31/3/2015) the company A apply the tax rate tax FY 2014 is 20%, if the total revenues in fiscal 2014 determined according to the instructions stated on that over 20 billion, the fiscal year 2015 (from October 1, 2015 to 31/3/2016) companies A pressure tax tax 22%.
For the business years ago adjacent enough not 12 months, total revenue year determining the enterprises to apply the tax rate of 20% provided for in this paragraph is the total revenue sale of goods, supply of services in the adjacent front is determined based on the target code [1] and the target code [8] on the Appendix operation results the business of tax period previous year adjacent to form No. TNDN 1A/03 accompanying the Declaration tax-settlement number 03/TNDN divided by number, the reality of business activities in the year, if the average revenue of the months of the year do not exceed the 1.67 billion the year after the tax business tax of 20%.
Example 15: Company A apply the tax period according to the calendar year, the calendar year 2014 please standby, 3 business, started the business from April 1, 2014 to December 31, 2014, have revenue sale of goods provides the service code [1] and financial operations revenue code [8] Annex 03-1A/TNDN attached tax-settlement Declaration number 03/TNDN years 2014 is 18 billion, the average revenue of 18 billion in 2014 (:) 9 by (=) 2 billion then, 2015 the company A not applicable tax rate tax of 20%, to apply the tax rate tax 22%, if the average turnover 2014 not exceeding 1.67 billion by 2015, then company A apply the tax rate tax of 20%.
The case of new businesses established in the year not enough 12, then in the year that enterprises make temporary declaration you according to the tariff of 22% (except in an enjoy tax incentives). The end of the fiscal year if the average revenue of the months of the year do not exceed the 1.67 billion, the business enterprise income tax payable of the financial year according to the tariff of 20% (except the earnings as defined in paragraph 3 Article 18 of this circular). Revenue is determined based on the total revenue target to sell goods, provide services of the business of the target code [1] and the target code [8] on the Appendix results business activities under model number 03-1A/TNDN enclosed settlement Declaration No. TNDN/03 tax attached to circular No. 156/2013/TT-BTC dated 6/11/2013 of the Ministry of Finance of tax management. The average revenue of the month in the first year does not exceed the 1.67 billion the next year is the tax business tax of 20%.

3. the enterprise income tax rates for the search operation, exploration and exploitation of oil and gas in Vietnam from 32% to 50%. Based on the location of the extraction, the extraction conditions and deposits business project search, exploration and exploitation of oil and gas investment projects submitted to the Ministry of finance to the Prime Minister to decide on the specific tax rates for each project, each business establishment.
The enterprise income tax rates for the search operation, exploration and mining of rare resources (including: Platinum, gold, silver, Tin, wonfram, antimony, rare earth gems, except oil and gas) tax of 50%; The case of the rare resources available from 70% of the area was handed over in the area of economic and social conditions are particularly difficult in the local category of enterprise income tax incentives attached to Decree 218/2013/ND-CP of the Government to apply enterprise income tax rate of 40%.
Chapter III where TAX article 12. The principle of determining tax business at home to Headquarters. The business case has manufacturing facilities (including machining, assembling base) accounting depend to operate in the province, the central city in different geographical areas where businesses headquartered then calculated tax amount filed in where is headquartered and where there is production base.
The allocation of tax specified in this clause does not apply to business case works, projects or construction base accounting dependency.
Article 13. Define tax corporate income tax amount calculated filed in the central cities, where there is production base-dependent accounting is determined by the number of corporate income tax payable in the period (x) the rate of cost accounting manufacturing base rests with the total costs of the business.
Cost rate is determined by the ratio between the cost of the cost of the extra accounting production facilities with a total cost of business. Cost rate is determined as follows: the ratio of cost accounting manufacturing base depends = the total cost of the production base of dependent accounting total cost of business metrics to determine the proportion of costs are based on the income tax figures of the business year preceding tax year due to adjacent businesses determined to base determine the tax and is used to enumerate, the enterprise income tax for the following year.
The case of the active enterprises in the accounting production depends in the local, figures to determine the rate of the cost of the headquarters and production facilities accounting by enterprises dependent self-determination according to the data base of enterprise income tax in 2008 and this rate used is stable from 2009 onwards.
New business case, the active business founded more or narrow production base accounting depends in the local business have to determine the cost rate for the tax period for the first event of this change. From the next tax rate calculation period costs are used in the above mentioned principles.
Extra accounting unit in the whole industry accounting business income in addition to the main business activity tax in the central cities, where production and business activities.
Chapter IV INCOME FROM the TRANSFER of CAPITAL, transfer of SECURITIES article 14. Income from capital assignment 1. Scope: income from the transfer of capital of businesses is to get income from the transfer of a part or the whole of the capital of the enterprises have invested for one or more organizations and individuals (including selling the business case). Time determine the income from capital transfer is the time of the transfer of ownership of capital.
Business case to sell the entire company to a limited liability organization members as owners in the form of capital transfers have attached to the property declaration and submit business income tax under the property transfer operations and declared by the enterprise income tax declaration (model No. 08) attached to this circular.
The business case has no capital transfer received by the money received by the property, physical benefits other (stocks, Fund ...) there arose the income taxes corporate income. The value of property, shares, Fund ... to be determined according to the sale price of the product on the market at the time of receiving the property.
2. tax base: a) tax income from capital transfer be identified: the income tax transfer Price =-the purchase price of the stake transfer-transfer costs of which:-Transfer Price is defined as the total value of the fact that the parties to the transfer are obtained according to the contract of assignment.
The case of the capital transfer payment provisions in the form of installment, deferred, the turnover of the contract of assignment does not include deferred interest, installment interest rate according to the time limit stipulated in the contract.
Transfer case not stipulated payment price or tax authorities have a basis to determine the rates of payment not appropriated according to the market price, the tax authorities have the right to examine and determine the transfer price. Business transfer of a shares in the business that the transfer price for the shares does not fit under market value then the tax authorities determined the entire value of the business at the time of the transfer to redefine the transfer price corresponding to the equity transfer.
The fixed base transfer prices based on the materials of the investigation of the tax authorities or the base price of the capital transfer in other cases at the same time, the same economic organizations or other similar conveyance contracts at the time of the transfer. The case of the fixed price assignment of tax bodies do not match are based on the valuation price of the professional valuation organization competent to determine the transfer price at the time of the transfer in accordance with the regulations.
Active enterprises transfer capital for organizations and individuals, then the value of the capital transfer under the transfer of value from twenty million or over must have payment vouchers not used cash. The case of the transfer of capital no payment vouchers not used cash, the tax authorities have the right to determine the transfer price.
-The purchase price of the portion of capital transfer is determined for each case as follows: + If equity transfer was established as the business value of shares on the basis of the books, records, accounting at the time of the transfer of capital and the capital investment involved parties or join the business cooperation contract validation , or the results of independent audits for companies with 100% foreign-owned businesses.
+ If the stake by buying back the purchase price as the value of capital at the time of purchase. The purchase price was determined based on the contract to buy back shares, the payment voucher.
The case of contribution or corporate stake acquired originating loans due in part to the purchase price of the stake transfer including the expenses charged interest on money borrowed to invest capital.
The case of accounting business in foreign currencies (already approved by the Ministry of Finance) has a capital transfer in foreign currency, the transfer price and the purchase price of the portion of capital transfer is determined by the Council of the Exchange; The case of accounting business in Vietnam have equity transfer in foreign currency, the transfer price shall be determined by the Council of Vietnam according to the rates of the average trading on the Interbank Forex market by the State Bank of Vietnam announced at the time of the transfer.
-The cost of the transfer is the actual expenses directly related to the transfer, there are documents, legal bills. Case of transfer costs incurred abroad, the original document must be a certified agency or independent audit of water have cost confirmation and vouchers must be translated into Vietnamese (certified by the authorized representative).
Transfer costs include: costs to make the legal procedures necessary for the assignee; the fees and charges payable upon assignment; the transaction costs, negotiation, Contracting and other costs have since demonstrated.
Example 16: A 400 billion business consisting of 320 billion worth of factories and 80 billion in cash to establish joint-venture enterprises produce toilet paper then Enterprise A transfer of shares listed above for the enterprise B for 550 billion, equity of A business at the time of the transfer on the bookkeeping is 400 billion costs related to the transfer of capital of 70 billion. The income tax revenue from the transfer of capital in this case is 80 billion (550-400-70).
b) business income from the transfer of capital incomes was identified as other earnings and declare on taxable income when calculating the corporate income tax.
c) for foreign business organization in Vietnam or have income in Vietnam that this organization does not operate according to the investment law, business law (foreign contractor) transfer activity which then made Declaration, pay tax as follows: Organization, individual assignee which is responsible for determining the , enumerate, deducted and remitted foreign organizations instead of corporate income tax payable. Side case the assignee which is also not foreign organizations operating under the investment law, business law, the enterprise established under the law of Vietnam where the foreign capital investment organization is responsible for Declaration and submit business income tax changes to be paid for from capital transfer activities of foreign organizations.
The tax declaration and payment to be made under the provisions of the legal texts about tax management.

Article 15. Income from stock transfer 1. Scope: income from stock transfer of business as income from the alienation of shares, bonds, mutual fund certificates and other securities as specified.
Business case make release more shares to mobilize capital then the difference between the price and the face value is not calculated on taxable income to calculate corporate income tax.
The business case in progress divided, split, merge, merge that make stock swaps at the time of split, split, merge, merge if any part of this income income taxes corporate income.
The case of the stock transfer business not received that money received by the assets, material interests (shares, mutual fund certificates ...) there arose the income taxes corporate income. The value of property, shares, Fund ... to be determined according to the sale price of the product on the market at the time of receiving the property.
2. tax base: tax income from transfer of securities during the period determined by the stock sale price minus (-) the purchase price of the stock transfer, minus (-) the costs related to the transfer.
-The selling price of securities are determined as follows: + for securities and securities of unlisted public company but perform registration of transactions in the securities trading center, the stock price is the actual price to sell securities (is the price or price matching deal) according to notification of the stock exchange securities trading center.
+ For the securities of companies not in the above mentioned cases, the stock price is the price indicated on the transfer of the contract of assignment.
-The purchase price of the securities is determined as follows: + for securities and securities of unlisted public company but perform registration of transactions in the securities trading center, the purchase price is the actual price of securities bought securities (is the price or price matching deal) according to notification of the stock exchange securities trading center.
+ Securities bought through the stock purchase price auction is the price indicated on the notice of the results of the auction hit shares of organizations make stock and paper auction paid.
+ Securities not in the above case: stock purchase price is recorded on the transfer price of the contract of assignment.
-The cost of the transfer is the actual expenses directly related to the transfer, there are documents, legal bills.
Transfer costs include: costs to make the legal procedures necessary for the assignee; The fees and charges payable upon assignment; Depository fees under the provisions of the State Securities Committee and stock company's revenue; Stock trustee fees based on evidence from the currency of the beneficiary trust; The transaction costs, negotiation, Contracting and other costs have since demonstrated.
Business income from stock transfer this incomes was identified as other earnings and declare on taxable income when calculating the corporate income tax.
Chapter V INCOME FROM TRANSFER of PROPERTY article 16. Taxable object 1. Business subject income tax on transfer of real property include: businesses of all economic sectors, industries have income from property transfer operations; The real estate business has revenue from sublease of land operations.
2. Income from real estate transfer activities including: income from the transfer of land use right or land rent right, transfer (including transfer of the project associated with the transfer of land use right or land rent right under the provisions of the law); Income from operations for rental of land property trading business under the provisions of the law of the land regardless of whether or not there are infrastructures, buildings associated with the land; Income from transfer of houses, buildings attached to land, including the properties associated with the home, buildings that otherwise separate property value when the assignee irrespective of whether there is a transfer of land use right or land rent right, transfer; Income from the assignment of the properties associated with the land; Income from the transfer of ownership or the right to use accommodation. Income from lease back the land of the real estate business does not include the business case just rental homes, infrastructure, architectural works on land.
Article 17. Tax base tax base income from real estate transfer tax and income tax.
Income tax calculation (=) taxable income subtract (-) the losses of property transfer activities of the previous year (if available).
1. taxable income.
Taxable income from transfer of property is determined by the revenue obtained from the real property transfer operations except the price of real estate and the expenses are deducted transfer activities related to real estate.
a) revenue from property transfer operations.
a. 1) revenue from property transfer operations are determined by the actual transfer price real estate transfer contracts, purchase and sale of real property consistent with the provisions of law (including the surcharge and additional fees if applicable).
The case reviews the transfer of land use right transfer contract, buying and selling property is lower than the price of land in land prices by the provincial people's Committee, the city of centrally prescribed at the time of signing the contract transfer of property then land prices due to the people's Committee the city, centrally prescribed at the time of signing the contract transfer of property.
-The time of turnover tax calculation is the moment the seller to hand over the property to the buyer, regardless of whether the buyer has registered property ownership, land use, land-use rights established in the competent State bodies.
-The business case for investment projects, the infrastructure to transfer or lease, charge customer's advance followed the progress of any form, the turnover time calculated enterprise income tax is temporarily the time of collecting the money of the client, in particular : + case business for earning money which determine the costs corresponding to the revenue recorded (including costs to extract of the estimation part unfinished work items with corresponding revenues recorded) then the Declaration enterprise to enterprise income tax according to revenue minus costs.
+ Business case there collect money of customers that have not yet identified the costs corresponding to the turnover of the businesses declare interim business income tax according to the rate of 1% on the turnover obtained money and this revenue is not included in the sales tax business income in the year.
When handing the business property must implement the enterprise income tax and business income tax return must be filed. The case of corporate income tax was temporarily lower the corporate income tax payable, the business must file the full deficit in the State budget. The case of corporate income tax was temporarily larger tax, the corporate tax surplus of corporate income tax payable of the next period or refundable tax has been overpaid.
For the real estate business has cash advance of the customer according to the progress and the interim tax declaration according to the rate of 10% on the turnover obtained money, this revenue is not counted in the calculation of income tax revenue in the year in business and has incurred advertising expenses , marketing, promotion, Commission when it started selling in cash arise according to the progress of the not yet calculated the expenses in the year incurred costs. The expenses of advertising, marketing, promotion, this Commission was charged to costs be deducted according to the level of control as defined in the first year to hand over property, tax revenue arising on business income.
a. 2) turnover for calculation of taxable income in some cases are defined as follows:-case business for lease back the land, the turnover for calculation of taxable income is the amount paid to each rental party States under the lease. The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance or is determined by the paid once. Choosing the form of paid once only defined when business has completed the financial responsibility for the State, guaranteeing the obligations for parties to hire back the land for the expiry of lease back land.
The business cases are in time to enjoy enterprise income tax incentives to choose the method of determining the turnover for calculation of taxable income shall be the full amount of the prepaid rental-party rental for many years, the determination of business income tax each year tax free, tax relief based on the total number of enterprises income tax in paying before the split of the rental party:) ( pay in advance.
-The case of credit institutions receive the value soil use right secured loan to replace the implementation obligations are guaranteed if there is transfer of right to use land as collateral secured loan, the turnover for calculation of taxable income is the transfer of land use rights by the parties to the agreement.
-The case of the transfer of land use right is property levy ensures enforcement of the judgment, the turnover for calculation of taxable income is the transfer of land use rights by the parties to the agreement or by the Privy Council determined valuation.
The determination of the revenue for the cases stated in a2 must guarantee the principles stated in a1.
b) transfer fee real estate: b. 1) the principle of determining charges:

-The expenses to be subtracted to determine the taxable income of the activity transfer of property in the tax period should correspond to the turnover for calculation of taxable income and must ensure the conditions specified expenses are deducted and not expenses not be excluding the provisions of article 6 of this circular.
-Investment project case complete each part and gradually transfer according to the schedule, the general expenses used for the project, the costs of direct use for the finished project is allocated according to the transfer of land m2 to determine taxable income of land transfer; includes: costs of internal roads; the green campus; the cost of investing in the construction of drainage system; transformer stations; costs of property claims on land; Costs of compensation, resettlement assistance and funding organizations make clearance compensation to be approved by the authorized rest has not been deducted from the proceeds of land use, land lease under the provisions of the land use charge policies, collect the money, the money, the land use land land rents must submit the State budget, the other on land investment costs related to the transfer of land use right or land rent right.
The allocation of costs made according to the following formula: cost allocation for land transfer was = the total cost of infrastructure investment x land was the transfer Of land was assigned to do the project (except land used for public purposes under the land law Regulation) where a portion of the project area are not transferable be used in other business activities, the general expenses mentioned above are also allocated to both parts of this area for monitoring, accounting, income tax declaration for business with other business activities.
Business case investment in infrastructure construction lasts for years and just settlement infrastructure value when the entire work is complete then when General real estate transfer costs for the land have been businesses, transferring the allocation of the cost of infrastructure investments actually incurred according to the ratio of area the land was right according to the formula mentioned above and extract before the investment costs of building infrastructure with corresponding revenues recorded when determining taxable income. After the completion of the process of construction, enterprise computing, adjust the costs of infrastructure investment has been tentatively allocated and extract before the area was suitable for the transfer of the value of infrastructure. Case when adjustments arise surplus compared with the incomes from the transfer of real property must be filed with the corporate tax surplus tax of the next tax period or be reimbursed according to the applicable regulations; If the amount of tax already paid enough, the enterprise is responsible for the missing tax fully under the rules.
b. 2) real estate transfer costs be deducted include:-Reviews of capital transfer of land is defined consistent with the origin of land use, specifically as follows: + for land the State had allocated money to use land for land rent, the price of which is the amount of land use, land rental amounts actually filed the State budget;
+ For land use of the Organization, other individuals shall be based on the contract and paid vouchers upon receipt of land use right or land rent right; the absence of contracts and legal evidence of paying the price of capital is calculated according to the reviews by the people's Committee, the city of centrally prescribed at the time of the business the assignee of the property.
+ For land of origin by which the price of capital is the value of land use right or land rent, according to the report on property valuations when raising capital;
+ Change business case works land grab by the State, the cost prices shall be determined according to the value of works, except to follow the Agency's own rules state authorities.
+ Auction in case of winning auctions of land use right or land rent right;
+ For land of business is derived by inheritance under civil law; due to be given, courtesy, gifts that do not determine the price which shall determine the rates of soil types by the provincial people's Committee, the central cities of decision Table based on framing the soils due to government regulations at the time of the inheritance, presentation, donation,.
The case of inherited business, presentation, donation, prior to 1994, the cost prices shall be determined according to the price of the soils by the provincial people's Committee, the central city in the 1994 decision base on the table framing the soils stipulated in Decree No. 87/CP dated 17 August 1994 from the Government.
+ For land secured loan mortgage, the land is property levy to ensure enforcement of the judgement, the price of land capital is determined depending on each specific case according to the instructions in the above mentioned points.
-Compensation for damages on the ground.
-Compensation for damage on the United States.
-Costs of compensation, resettlement assistance and costs implementation of compensation, resettlement, assistance under the provisions of the law.
The expenses for compensation, compensation, resettlement assistance and costs implementation of compensation, resettlement assistance mentioned above if no invoice was created, table specify: name; the address of the recipient; the compensation amount, support; the signature of the person receiving the money and the Government has land place is compensated, support confirmed in accordance with the provisions of the law on compensation, resettlement and assistance when the State revoked the land.
-The types of fees under the provisions of the law relating to the grant of right to use land.
-Land improvement costs, leveling.
-The cost of investing in the construction of infrastructure such as roads, electricity, water supply, sewerage, telecommunications ... — the value of infrastructure, architectural works on land.
-Other expenses related to the transferred property.
The business case has business activities in many different industries to private accounting expenses. No separate accounting case is the cost of each operation, the joint costs be allocated according to the ratio between the revenue from real estate transfer compared to total sales of the business.
Don't count on real estate transfer costs the expenses have been paid or payment by other sources of capital.
2. the enterprise income tax rates for property transfer operations is 22% (from 01/01/2016 is 20%).
3. Determine the number of corporate income tax payable: corporate income tax amount in the tax period for the property transfer activity by tax income from property transfer operations (x) with tax 22%.
Income from transfer of property must specify private to declare tax. Do not apply the preferential tax rates; tax, tax reduction according to the instructions in chapter VI to this circular with regard to income from property transfer operations.
Active transfer case in property loss, the losses are made according to the instructions in paragraph 3 article 9 of this circular.
Tax, tax records, tax documents from transfer of property incurred locally where the transfer of property is the base where tax procedures is headquartered.
4. where credit institutions get the property values are property secured loan to replace for the implementation of the obligation secured, the credit institution when it allowed the transfer of real property under the provisions of the law have to declare income from transfer of property into the State budget. The case of auctioning property is property secured loan, then proceeds to make payments according to the provisions of the Government about loan guarantees of credit institutions and tax declaration according to regulation. After the payment on the remaining amount, charged to the business organization has a mortgage of real property to secure the loan.
The case of credit institutions are allowed to transfer the property was mortgaged in accordance with the law to recover the capital if not determine the price of capital property, the cost prices shall be determined by (=) the loan is charged according to the real estate mortgage contract plus (+) interest costs not yet paid to the broadcasting time forever real estate mortgage credit contract plus (+) the expenses incurred when the conveyance of real property if there are bills, legal documents.
5. where the court enforcement agency real estate auction is guaranteed asset execution then proceeds to follow the provisions in the Decree of the Government levy, auctions of land use to ensure the enforcement of the judgment. The organization is authorized to sell the real estate auction declaring tax deduction, income from transfer of property filed into the State budget. On the certificate from the clearly declared, pay tax instead of selling the property to ensure enforcement of the judgment.
The case agency execution transfer of property is the property to ensure enforcement of the judgement if not determine the price of capital property, the cost prices shall be determined by (=) the amount of the debt to repay according to the decision of the Court to enforce the judgment plus (+) the expenses incurred when the conveyance of real property if there is evidence of legal bills.
Chapter VI ENTERPRISE INCOME TAX INCENTIVES Article 18. Conditions apply enterprise income tax incentives 1. The preferential enterprise income tax is only applicable for business accounting regimes, bills, vouchers and the corporate income tax according to the Declaration.

2. In the time being enjoy preferential corporate income tax if the business made many of production activity, the business, the business must own income from production and business operations enjoy enterprise income tax incentives (including preferential tax rates, tax rates, tax breaks) and income from operations do not enjoy tax incentives for filing Declaration private tax.
Cases in the tax period, does not count private business income from business activities entitled to tax incentives and income from production and business operations do not enjoy the tax incentives the income of the business activity tax incentives as determined by (=) total income tax (x) with the percentage (%) of revenues or costs is except of works production, business tax incentives compared to total revenue or total costs be deducted of the business in the tax period.
The case of revenues or costs to be deducted shall not be the private accounting revenues or costs except that defined by the ratio between the revenue or cost of production activities deduction, tax incentives to influence business on a revenue or expense be deducted of the business.
3. Do not apply enterprise income tax incentives and tax of 20% (including business in an applied tariff of 20% as defined in clause 2 article 11 this circular) for the following income: a income from capital transfer), grant a capital contribution; income from transfer of property (except income from investment in social housing business specified in point d of paragraph 3 article 19 of this circular); income from transfer of investment projects, the transfer of the right to participate in investment projects, grant exploration, mineral extraction; income received from trading activities outside Vietnam.
b) revenue from the search operation, exploration and exploitation of oil, gas, other precious and rare resource and income from mining operations.
c) revenue from business services subject to special consumption tax under the provisions of the law on special consumption tax.
4. Business investment projects enjoy preferential corporate income tax due to meet conditions on the field of investment incentives, the earnings from investment incentives and field earnings as scrap, wastes disposal of products in the field of investment promotion , the difference in rates directly related to revenue, costs of the field be incentives, interest rates on bank deposits is not a term, the earnings are directly related to another also enjoy enterprise income tax incentives.
Business investment projects enjoy preferential corporate income tax due to meet conditions of local preferences (including economic, industrial, high-tech zones) the income to enjoy enterprise income tax incentive is the entire income arising from production and business operations of local incentives except the earnings referred to in point a , b, c Paragraph 3 of this article.
Businesses of an applied tariff of 20% is applied, the tariff of 20% on the whole of the income of the business except the earnings referred to in points a, b, c Paragraph 3 of this article.
5. new investment projects: a new investment project) enjoy enterprise income tax incentive provisions of article 15, article 16 of Decree 218/2013/ND-CP is:-the project was certified the first investment from 01/01/2014 and that project's revenue from the certification date of the investment.
-Investment project in the country attached to the establishment of new enterprises have invested under 15 billion Vietnam and do not belong to the category of investment sector has been issued a certificate of registration business from 01/01/2014.
-Investment projects have been licensed investment or investment certificate before 1/1/2014 but is in the process of investment, not yet in operation, yet to arise and be certified to adjust investment licenses or investment certificate adjust from 01/01/2014 of that project.
-Independent projects with active business projects (including projects with investment capital of under 15 billion Vietnam and do not belong to the category of investment field conditions) has the investment certificate from 01/01/2014 to make independent investment projects.
b) where businesses have adjusted, additional investment license or certificate of the investment project has put into operation without changing conditional are enjoying the preferential currency adjustment activities, continue to enjoy additional incentives of the project before adjustment In addition, the time remaining or incentives under an expanded investment if it meets conditions prescribed incentives.
c) new investment projects that enjoy enterprise income tax incentives as an investment does not cover the following cases:-project formed from the: divided, split, merge, merging, transformation of enterprises in accordance with the law;
-Project formed from the conversion of the owner (including cases of new investment projects but still inherits the assets, business location, business category of the old businesses to continue business operations, buy back the investment projects are in operation).
Established businesses or enterprises with investment from the conversion of business type, ownership conversion, split, split, merge, merge is inherited the incentive of enterprise income tax of enterprises or investment project before conversion, split, split, merge, merge in time left if continue to meet the conditions of enterprise income tax incentives.
d) for business are enjoying the preferential enterprise income tax according to an newly established enterprises from investment projects only apply to income from production and business operations to meet conditions of investment incentive in the business registration certificate of the business first. For business are business activities if there is a change to the business registration certificate but a change that does not alter the conditions of tax incentives under the business rules continue to enjoy tax incentives for remaining time.
6. Incentives for investment in expanding a) business for the investment project development investment projects are operating as expansion of production capacity, improve, innovate manufacturing technology (collectively referred to as the expanded investment projects) in the field, the enterprise income tax incentives under the provisions of Decree 218/2013/ND-CP (including economic zone high-tech zones, industrial zones, except the industrial park located in the District of the municipality of special type, category I municipalities and centrally located in the industrial zone in the municipalities of type I in) if it meets one of the three criteria specified in this point shall be chosen to enjoy enterprise income tax incentives under the project are for the rest of the time (if available) or be applied the tax exemption period for the increased income due to expanded investment yield (do not enjoy preferential tax rate) equal to the tax, the tax reduction applies to new investment projects on the same geographical , the field of enterprise income tax incentives. Select business case enjoy enterprise income tax incentives under the project is active for the remaining time, the expansion of investment projects that are in the field, the enterprise income tax incentives under the provisions of Decree 218/2013/ND-CP of the same time in the field , with the active project.
Project to extend the provisions of this point must meet one of the following criteria:-the price of fixed assets increase when completed investment projects in operation reached a minimum of 20 billion for investment projects expand in areas that enjoy enterprise income tax incentives under the provisions of Decree 218/2013/ND-CP or from 10 billion for the expansion of investment projects implemented at the geographical socio-economic conditions are difficult or particularly hard under the provisions of Decree 218/2013/ND-CP-the proportion of the original fixed assets increased from minimum 20% original fixed assets before investing.
-Design capacity when expanded investments increased by 20% from the minimum design capacity according to the technical-economic justification before the initial investment.
Business case choose perks as an open investment income increased due to expanded investment is private accounting. The business case does the private accounting income increased due to expanded investment to bring the income from investment activities extend determined by the ratio between resources price of fixed assets put into use new investments for the business, manufacturing of raw price of fixed assets of enterprises.
Time for tax exemption prescribed in this paragraph are calculated from five investment projects expand the complete production, business income; the case has no taxable income in the first three years, since the first year of revenue from investment projects expand the tax exemption periods are calculated from the fourth year projects arise.
The case of the active business investment in upgrading, replacing, technological innovation of the project is active in the field of local tax incentives, according to the provisions of Decree 218/2013/ND-CP that does not meet one of the three criteria specified in this tax incentives implemented by the project are active for the rest of the time (if available).
Tax incentives provided for in this paragraph do not apply to the case of the expanded investment by the split, split, merger, transformation of ownership (including the case of the new investment project implementation but still inherits the assets, business location, business category of the old businesses to continue business operations) , acquisitions or buy back the investment projects are in operation.

Business investment projects from the conversion, split, split, merge, merge is inherited the incentive of enterprise income tax of enterprises or investment project before conversion, split, split, merge, merge in time left if continue to meet the conditions of enterprise income tax incentives.
b) active businesses enjoy tax incentives for investment to build new production lines, expanding the scale of production, additional production capacity, improve business (collectively referred to as the expanded investment) are not in the field, tax incentives under the provisions of Decree 218/2013/ND-CP on enterprise income tax shall not be entitled to income tax incentives business for the extra income from the expanded investment brings.
Cases in the tax period, does not count private enterprise are increased income due to expanded investment, the increased income due to expanded investment not applicable enterprise income tax preferences are determined by the choice of 1 in 2 ways: 1: income increased due to expanded investment not applicable enterprise income tax incentives = gross income tax in year (not including other income do not enjoy preferential) x the value of fixed assets investment expansion put to use for business, production Of fixed assets original reality business, production Of fixed assets original fact for business, including production : the value of fixed assets investment expansion was complete delivery put to use and the price of the existing fixed assets are used for the production of the business as of the end of the accounting year balance sheet.
Method 2: income increased due to expanded investment not applicable enterprise income tax incentives = gross income tax in that year (not including other income do not enjoy preferential) x value of the expanded capital investment put into production for use, business Of the actual investment used for the production of business, total investment actually used for production is the total capital had self, business loans for the business as of the end of the accounting year balance sheet.
The business is applied only one way of allocating for income generated by an expanding investment activities.
Example 16: Company A is a plastics manufacturing business in the industrial park in Ho Chi Minh City, Vietnam (Industrial Zone not in affect incentives) and are enjoying tax incentive: a tax of 15% in the 12 years since, sales tax exemption for 3 years from when the taxable income the 50% tax reduction in the next seven years, company A has 2014 expanding investment, the total value of new investment in machinery and equipment in the year five billion. Know that the total LOAN value last year 2014 is 20 billion, total income tax incurred by 2014 is 1.2 billion, including other income do not enjoy preferential is 200 million, then: the extended investment income do not enjoy preferential treatment, are: increased income due to expanded investment not applicable enterprise income tax incentive = (1.2 billion-200 million copper) x 5 billion to 20 billion = 250 million income tax do not enjoy tax incentives in 2014 are: 200 million + 250 million = 450 million tax income tax incentives enjoyed by 2014 are: 1.2 billion-450 million = 750 million 7. In the same tax period if there is a clause in an income tax corporate income tax incentives and tax exemption period under many different circumstances, the automatic selection of an enterprise in the case of enterprise income tax incentives that benefit most.
8. During the period of enterprise income tax incentive, if in the tax year that business does not meet one of the conditions for preferential tax provisions in the clause 7, 8 and Article 12 Paragraph 1 of law amendments and supplements to some articles of the enterprise income tax Law and the provisions of article 19 of Decree 218/2013/ND-CP shall not be entitled to preferential business tax year in which that business income tax rate and the year that will count the time enjoy tax incentives of the business.
9. in the case of the same tax period, the business has generated from business activities entitled to tax incentives were holes, operations do not enjoy tax incentives, other income of the business activity (not including income from real estate transfer activity, transfer of investment project; the income from the transfer of the right to participate in investment projects transfer of rights, exploration, mining, mineral processing as defined by the law) have income (or vice versa) then the clearing business into the taxable income of the activity by enterprises-income option. Income remaining after offset applied tax rate the corporate income tax rate of work income.
The case in the period ahead, businesses are suffering losses (if still within the switch hole), the business must move the hole corresponding to the operating income. If the business does not separate the hole of each activity are then transmitted into the business of operating income to enjoy enterprise income tax incentives before then still the hole then moved into the income of the activity do not enjoy preferential corporate income tax (not including income from real estate transfer activity transfer, investment projects; income from the assignment of the right to participate in investment projects, grant exploration, mineral extraction as defined by law).
Example 17: in the tax period in 2014, DN A has arisen:-Hole from manufacturing operations software is tax incentives is 1 billion.
-The interest rate from the computer business activity tax incentives is not 1 billion.
-Interest from securities transfer activities (other income of the business functioning) is 2 billion.
This case DN A choice between clearing the hole from software activities and interest from the computer business or interest from stock transfer operations; the remaining income tax according to the tax will submit the income.
Specific: clearing the hole 1 billion production software with interest rates of 1 billion of business activities in your computer or transfer the stock activity.
= Income is also 2 DN > billion and to pay the tax with tax rate of 22% (2 billion x 22%).
Example 18: in the tax period in 2014, DN B has arisen: interest rate-from manufacturing operations software is tax incentives is 2 billion (this activity are tax CIT 10%).-the interest rate from the computer business activity tax incentives is not 2 billion.-Losses from securities operations (other income of the business functioning) is 1 billion.
Tax period in 2013, DN B with holes from the computer business is 1 billion, when determining the taxable income of the year 2014, DN B must perform the switch hole as follows: in particular:-the offset between interest rates and losses incurred in 2014: choice business offset losses of securities trading activities on the income of the business functioning computer computer business activity, also the interest rate is (2 male-1 female) = 1 billion.
-Transfer the holes of the computer operations in 2013 to offset with an interest rate of computer operations in 2014: (1 male-1 female = 0 female) Declaration, and tax filing of work tax incentives: 2 billion x 10% = 200 million = Tax payable > is: 200 million for example 19 : In the tax period in 2014, DN C has arisen: interest rate-from manufacturing operations software is tax incentives is 2 billion (this activity are tax CIT 10%).
-The interest rate from the computer business activity tax incentives is not 2 billion.
-Holes from securities operations (other income of the business functioning) is 1 billion.
Tax period in 2013, COMPANIES C with holes is 2 billion but not business losses to be separate is that of activity so DN C must implement offset losses in income of the activity being the previous incentives (production activity).
In particular:-the offset between interest rates and losses incurred in 2014: choice business offset losses in securities trading activities on the computer business, computer business interest is (2 male-1 female) = 1 billion-Transfer the holes of the year 2013 to compensate with an interest rate of software production operations in 2014 : 2 male-2 female = 0 male Declaration filed tax with tax rate 22% of business activity are not entitled to tax incentives, specifically: 1 male x 22% = 220 million.
10. Business in time are enjoying the preferential enterprise income tax according to the regulation, the competent authorities check, inspection findings:-increased number of enterprise income tax are entitled to save tax incentives than the unit itself Declaration (including the business case has not declared to be entitled to tax incentives), the enterprises are entitled to the preferential enterprise income tax the corporate income tax by check, inspection findings (including corporate income tax and the increase in corporate income tax amount to tax incentives under the rules already declared but not yet determined to be tax incentives).
-Reduction of corporate income tax are entitled to tax incentives than the unit itself, the Declaration Enterprise just enjoy enterprise income tax incentives as prescribed for the corporate income tax by check, inspection findings.
-Depending on the degree of violation of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.
Article 19. Tariff 1. Tariff 10% within a period of fifteen years (15 years) apply to:

a) income of the business from new investment projects in: geographical socio-economic conditions particularly difficult provisions of the appendix attached to Decree 218/2013/ND-CP, economic zones, high-tech zones including information technology focus areas are established by decision of the Prime Minister.
b) income of the enterprises from implementing new investment projects in the fields of scientific research and technological development; the application of high technology in the category of high technology investment priorities to be developed in accordance with the law of high technology; incubator of high-tech business incubator; venture capital for high-tech development in high technology category was the development priorities as defined by the law on high technology; construction-business incubator facility, high-tech business incubator; development of water plants, power plants, water supply and drainage system; bridges, roads, railways; airports, seaports, river ports; the airport, the train station and the infrastructure work is particularly important because the Prime decisions; production of software products; production of composite materials, lightweight construction materials, rare materials; the production of renewable energy, clean energy, energy from the destruction of waste; biotechnology development.
c) income of the enterprises from implementing new investment projects in the fields of environmental protection, including: production of equipment for handling environmental pollution monitoring equipment, and environmental analysis; treatment of pollution and protect the environment; collectors, sewage, waste gas, solid waste; recycling, reuse of waste.
d) business hi-tech, agricultural enterprises in high-tech applications under the provisions of the law on high technology.
High-tech enterprises, agricultural business and high-tech applications under the provisions of the law on high technology are entitled to preferential tax rates since the year granted certificate of high-tech enterprises, agricultural business and high-tech applications.
High-tech enterprises, agricultural business and high-tech applications enjoy preferential corporate income tax is charged on the entire half of the business income minus the earnings referred to in points a, b, c paragraph 3 Article 18 of this circular.
The business cases are entitled to the preferential enterprise income tax or have enjoyed most of the enterprise income tax incentives under the provisions of the legal text of the corporate income tax which was granted the certificate of high-tech enterprises, agricultural enterprises of high technology, the application of preferential rates for high-tech enterprises agricultural business, high-tech applications are determined by the level of incentives applied to high-tech businesses, agricultural business and high-tech applications prescribed in paragraph 1 article 15 and paragraph 1 article 16 of Decree 218/2013/ND-CP minus time incentives have for new businesses established , new investment projects (both tax and free time, decrease if available).
DD) income of the enterprises from implementing new investment projects in the manufacturing sector (except the project produces taxable goods consumption, mining projects) meets one of two criteria:-scale projects registered capital the first minimum of 6 (six) trillion , make disbursements not exceeding 3 years since the investment certificate and have minimum total revenue reached 10 (ten) thousand billion per year at the latest after 3 years from the year of revenue (the slowest fourth year since business sales must reach the minimum total revenue reached 10 (ten) thousand billion/year).
-Scale projects registered capital the first minimum of 6 (six) thousand billion, made disbursements not exceeding 3 years since the investment certificate is granted and used on 3,000 workers at the latest after 3 years from the year of slow sales (for the fourth year since business sales must reach terms of regular labor peace 3,000 years on labor force).
The number of labor regulation at this point is the number of workers have signed labor contracts to work the whole time, not the number of part-time workers and short-term contract workers under 1 year.
The number of workers regularly used an average of the year is determined according to the instructions in circular No. 40/2009/TT-BLDTBXH DATED December 3, 2009 by the Ministry of labor, invalids and Social Affairs.
Cases investment projects do not meet the criteria specified in this point (not to mention been slow progress due to objective causes the clearance, settlement procedures of State bodies or due to natural disaster, fire, and the enemy was the Agency granted investment approval certificate the report, approved by the Prime Minister), the businesses do not enjoy preferential corporate income tax, the business must declare the amount of income tax filing, business has to declare perks of the previous year (if applicable) and submit the money slowly filed taxes as a rule, but not sanctioned business about false acts under the provisions of the law on tax administration.
2. for projects specified in point b, c Paragraph 1 of this article has large scale, high technology or special needs new investment attraction, the time to apply tariff of 10% can be extended but total time 10% of the tax not exceeding 30 years by decision of the Prime Minister pursuant to the proposal of the Minister of finance.
3. Tariff of 10% throughout the period of activity applicable to: a) income of the enterprises from the social activities in the field of education, vocational training, health, culture, sport and the environment (hereinafter referred to as the social sector).
The list type, scale, standard criteria of businesses performing socialization is done according to the list specified by the Prime Minister.
b) income of the publishing activities of the Publisher under the provisions of the law on publishing.
Works published include the fields of publishing, print and distribute the publication under the provisions of the law on publishing.
Publication made in accordance with the provisions of article 4 of the law on publication and article 2 of Decree No. 111/2005/ND-CP dated 26/8/2005 of the Government. The case of the publishing law, Decree No. 111/2005/ND-CP and the legal texts relevant to the field of publishing change shall apply under the new rules, in accordance with the respective paragraph.
c) income from operations reported in (including ads on print) press agency under the provisions of the Press Law.
d) part of the business income from the investment project-social housing business for sale, lease, hire purchase for the object prescribed in article 53 of law. Social housing regulations at this point is housing by the State or organization, the individual in the economic construction and meet the criteria for housing , price, price for rent, purchase, rental prices on the subject, conditions of purchase, rent, rent to buy social housing under the provisions of the law and the determination of the applicable income tax rate 10% rule at this point does not depend on the time of signing the contract of sale , rental or hire purchase of social housing.
Business case investment-business social housing contract for transfer of the House charge customer's advance followed the progress before 1/1/2014 and also continue to collect money from the date 01/01/2014 (business has declared a temporary income tax on business income or percentage on revenues earned money) and have the time of delivery of the House Since 01/01/2014, the income from the transfer of operations of this House are applied tariff of 10%.
Income from investments-social housing business are applied tariff of 10% in this clause as income from the sale, lease, hire purchase arising from 1 January 2014. The business case does the private accounting income from selling, leasing, hire purchase of social housing arise from 1 January 2014, the applicable income tax rate of 10% is determined by the ratio between the revenue sales operations for rental, lease to buy social housing on the total revenue in the corresponding period of the business.
e) income of the business from: planting, care, protect forests; cultivating agricultural, forestry and aquatic products in the area of socio-economic difficulties; production, and the breeder seed, livestock; production, extraction and refining salt except for salt production as defined in article 4 paragraph 1 of Decree 218/2013/ND-CP, preserving investment in agricultural products after harvesting, preserving agricultural, fisheries and food.
f) income of the cooperative activities in the areas of agriculture, forestry, fisheries, non-professional matches in difficult socio-economic and socio-economic areas particularly hard.
4. Tariff of 20% in the ten year period (10 years) apply to: a) the income of the enterprises from implementing new investment projects in geographical socio-economic difficulties defined in the appendix attached to Decree 218/2013/ND-CP of the Government.
b) income of the enterprises from implementing new investment projects: the production of high grade steel; the production of energy efficient products; manufacture of machinery and equipment for agriculture, forestry, fisheries, matchsticks; irrigation equipment manufacturing; production of refined, animal food, poultry, aquatic products; development of traditional industries (including building and development of the traditional trades of crafts production, processing of agricultural products, food, cultural products).
Businesses make new investment projects in the field of tax incentives, the provisions in this paragraph since January 1, 2016, the tax of 17%.
5. Tariff of 20% for the duration of the activity (from 1/1/2016 switch to apply the tax rate of 17%) applied for the people's credit funds, cooperative banks and microfinance institutions.

For the people's credit funds, cooperative banks and microfinance institutions established at the geographical socio-economic conditions particularly difficult provisions of the appendix attached to Decree 218/2013/ND-CP of the Government after the expiry of the tax 10% defined in art. 1 of this article, then move on to apply the tax rate capacity of 20%; from 1/1/2016 switch to apply the tax rate of 17%.
Micro financial institutions specified in this clause is held to be established and operated under the provisions of the law on credit institutions.
6. The time the tax incentives provided for in this Article are the continuity from the first year of business the revenue from new investment projects that enjoy tax incentives. For high-tech businesses, agricultural business and high-tech applications are calculated from the year is recognized as high-tech enterprises, agricultural enterprises of high technology applications; for high-tech applications project is calculated from the year granted certificate of high technology application project.
Article 20. Incentives of the tax exemption period 1. Tax free for four years, 50% reduction of the payable tax in the next nine years for: a) the income of the enterprises from implementing new investment projects stipulated in article 19 paragraph 1 of this circular.
b) income of the enterprises from implementing new investment projects in the area of socialization done at geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree 218/2013/ND-CP DATED. 2. Tax free for four years, 50% reduction of the payable tax in the next five years for income of enterprises from implementing new investment projects in the area of socialization in implementation do not catalogue in the geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree 218/2013/ND-CP of the Government.
3. two-year Tax Exemption and reduction of 50% of the tax in the next four years for income from new investment projects stipulated in clause 4 Article 19 of this circular and the income of the business from new investment projects in Industrial Zones (except Industrial Zone located in the districts of the municipality of special type category I municipalities, municipal and industrial area located in the municipalities of type I in the). The case of the industrial park is located on both the favorable and geographical areas do not benefit the determination of tax incentives for Industrial Zones based on geographical part of the industrial area.
The determination of the municipality of special type, type I specified in this paragraph follow the provisions in the Decree 42/2009/ND-CP on 7/5/2009 of government regulation on classification of municipalities and the revised text of this Decree (if available).
4. Time of tax exemption and reduction prescribed in this is calculated from the first year of business taxable income from new investment projects that enjoy tax incentives; The business case does not have taxable income in the first three years, since the first year of revenue from new investment projects, the tax exemption periods are calculated from the fourth year of the new projects arise.
For example 20: in 2014, businesses A new investment projects have produced software products, if A business had 2014 taxable income from the project to produce software products, then the time tax exemptions are counted from 2014. The case of the new investment projects of production of the enterprise software product A arise from 2014 to 2016, new investment projects of the enterprises still don't have A taxable income, the tax exemption period is counted from the year of 2017.
5. In determining tax exemption consistent with tax period. The beginning of the tax calculation, tax breaks continuity since the first tax period starting business taxable income (before subtracting the loss amounts to the previous tax period).
The case, in the first tax period taxable income that the new investment projects of the business functioning time of production, business tax perks under 12 (twelve) months, businesses are choosing to enjoy tax incentives for new investment projects right the first tax period or registration with the tax authorities of the time started to enjoy tax incentives from the next tax period. Business case time registration tax incentives in the next tax period must then determine the tax of the tax period was first to file in the State budget according to the regulations.
Article 21. The other tax reduction case 1. Business activity in the manufacturing sector, construction, transport use from 10 to 100 female workers, in which the number of women workers accounted for over 50% of the 150 workers have regular faces or regular use over 100 female workers that the number of women workers accounted for over 30% of the total available regular workers of the enterprise is the business income tax to be paid corresponds to the the actual amount spent more for female laborers according to the instructions in detail a 2.9 point item 2 article 6 of this circular if the private accounting.
The business units, the Agency office in the Corporation does not continue the business production Marks, no tax relief under this clause.
2. The business of employers is the minorities be reduced corporate income tax to be paid corresponds to the actual amount spent more for labor is the minority instruction in detail b 2.9 points item 2 article 6 of this circular if the private accounting.
3. transfer business in the field of technology transfer priorities for organizations, individuals in the geographical socio-economic difficulties that are 50% reduction of corporate income tax payable on income from transfer of technology.
Article 22. Procedures for implementing the enterprise income tax incentives the business determine the conditions for tax incentives, preferential tax rates, tax, tax relief, the number of holes is minus (-) on the income tax calculation to self declaration and tax with the tax authorities.
Tax authorities when inspection, the inspection for the enterprises must check the condition of enjoying preferential tax, corporate income tax exemption, tax reduction, the loss amounts to be deducted from taxable income in accordance with the real conditions that business meet. The business case does not guarantee the conditions to apply tax incentives and tax, tax breaks, the tax authorities tax collection processing and sanctioning administrative violations of tax under the regulations.
Chapter VII IMPLEMENTATION Article 23. Iực effective enforcement 1. This circular is valid from August 8 in 2014 and applied to corporate income tax-calculation period from 2014 onwards.
2. Business for the investment project that relating tax period 2013 also are in time in an enjoy enterprise income tax incentives (including cases are enjoying or not enjoying preferences) under the provisions of the legal text of the corporate income tax shall continue to be entitled for the time remaining under the provisions of the text; the case meets the conditions for tax incentives under the provisions of Decree 218/2013/ND-CP on enterprise income tax shall be selected in an incentives are enjoying or incentives under the provisions of Decree 218/2013/ND-CP on enterprise income tax as an incentive for new investment projects (including tariff , tax, tax breaks) for the remaining time if are in an enjoy the preferential enterprise income tax according to an established business from the investment project or as an incentive for investment to expand for the rest if you're in an incentive entitlement under an expanded investment. Project to expand the selected switch incentives as stipulated in this paragraph is extended investment projects implemented from 31/12/2008 and earlier and the projects put into production activities from 2009 and earlier.
The determination of the time left to enjoy tax incentives be continuity since the implementation rules of tax incentives in the law on foreign investment in Vietnam, about encouraging domestic investment and corporate income tax enacted before the date of this circular are enforceable.
The remaining time period by the number of years the enterprises also enjoy tax incentives (tax incentives, tax, tax breaks) according to the instructions in circular minus the number of years the business was entitled to incentives (tax incentives, tax, tax breaks) under the provisions of the legal text before the corporate income tax. Determining the remaining period outlined above must ensure principles:-the remainder of the tax period in 2013, the business has run out of time to enjoy preferential tax rates under the legal text before the enterprise income tax shall not be transferred to apply tax incentives (tax incentives , tax, tax breaks) for the remaining period of time according to the instructions in this circular.
-The remainder of the tax period in 2013, enterprises are in time to enjoy tax incentives (tax incentives, tax, tax breaks) according to the legal documents before the enterprise income tax shall continue to enjoy the number of years is the tax and tariff incentives , tax, tax breaks for the remainder under the guidance of this circular.
-The remainder of the tax period in 2013, enterprises are enjoying the tax incentives, but just ran out of time to be tax free under the legal text before corporate income tax does not affect tax which only affects the whole of the year the tax reduction under the guidance of this circular , continue to enjoy in the tax and tariff incentives for remaining time according to the instructions in this circular.

-The remainder of the tax period in 2013, enterprises are enjoying preferential tax rates, tax reductions are in time according to the legal text before corporate income tax, the number of years remaining tax reduction equal to the number of years the tax reduction under the guidance of this circular minus (-) number of years in business has tax breaks expired tax period in 2013 , continue to enjoy in the tax and tariff incentives for remaining time according to the instructions in this circular.
-The remainder of the tax period in 2013, the business has run out of time for tax exemption under the legal text before the enterprise income tax shall not enjoy tax incentives (tax incentives, tax, tax breaks) under the guidance of this circular.
3. Business investment projects expand on prior to 01/01/2014 and putting investment projects on expansion of business activities, resulting in revenue since 01/01/2014 if this expansion of investment projects in the field, the enterprise income tax incentives under the provisions of Decree 218/2013/ND-CP (including economic zone high-tech zones, industrial zones, except the industrial park located in the District of the municipality of special type, municipality type I centrally and five industrial zones on the area of the municipality in the category I) then enjoy preferential corporate income tax with respect to income increased due to expanded investment yield as instructed in this circular.
4. This circular replaces circular No. 123/2012/TT-BTC on 27/7/2012 of the Ministry of finance.
5. Removal of content guidance on enterprise income tax by the Finance Ministry and other departments issued does not conform with guidance in this circular.
6. The resolution of the existence of tax, tax, tax, tax reduction and handling of breaking the law on corporate income tax for the previous tax period in 2014 following the corresponding instructions on rules for enterprise income tax enacted before the tax period in 2014.
7. The case of the Socialist Republic of Vietnam have signed a participation agreement or international treaties to which international treaties or agreements which have regulation on other business income tax with the content guidelines of this circular shall follow the provisions of international treaties.
Article 24. Responsibility 1. The tax authorities responsible levels of popularity, guide enterprises to follow the contents of this circular.
2. enterprises subject to this circular to follow the instructions of this circular.
In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.
 

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