The Decree 218/2013/nd-Cp: Regulating Chit And Guiding The Implementation Of The Law On Enterprise Income Tax

Original Language Title: Nghị định 218/2013/NĐ-CP: Quy định chit tiết và hướng dẫn thi hành Luật Thuế thu nhập doanh nghiệp

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The DECREE detailing and guiding the implementation of the enterprise income tax law _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on corporate income tax in June 2008 and the law amending and supplementing some articles of the law on Enterprise Income Tax on June 19, 2013;
According to the recommendation of the Minister of finance;
The Government issued a decree detailing and guiding the implementation of the law on enterprise income tax.
Chapter I GENERAL PROVISIONS article 1. Scope of this Decree, detailing and guiding the implementation of some articles of the law on corporate income tax and the law on amendments and supplements to some articles of the law on enterprise income tax: taxpayers; taxable income, tax exempt income; determine the tax revenue, identify holes and move the hole; revenue; the expenses are deducted and not deducted in determining taxable income; the tax rate; the method of tax calculation; tax incentives and conditions to apply tax incentives.
Article 2. Taxpayers taxpayers comply with the provisions of article 2 enterprise income tax Law and article 1 paragraph 1 of law amendments and supplements to some articles of the law on enterprise income tax.
1. The taxpayer as defined in paragraph 1 article 2 corporate income tax Act include: a) the business is established and operated according to the regulations of the corporate law, investment law, law on credit institutions, the insurance business law, securities law, oil and gas Law, commercial law and regulation in the text of other laws under the form of : Company shares; limited liability company; partnerships; private business; 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) enterprise was established under the provisions of the law of foreign countries (hereinafter referred to as foreign enterprises) have permanent basis or without resident establishments in Vietnam;
c) business units, in addition to producing, trading goods and services are taxable according to the provisions of article 3 of this Decree;
d) institutions established and functioning according to the law on cooperatives;
DD) organization other than regulatory at points a, b, c, d Account has manufacturing operations, business taxable income as defined in article 3 of this Decree.
2. organizations established and operational (or registration) under the provisions of the law of Vietnam, personal business are taxpayers according to the method of deduction at source in case of purchase of service (including the service associated with the purchase of goods, purchase goods offered, distributed in the form of export and import in place or under the terms of international trade) on the basis of the contract signed with foreign businesses prescribed in points c, d Paragraph 2 article 2 corporate income tax laws.
The Ministry of finance instructed the specific tax deductions specified in this paragraph.
Article 3. Taxable income of 1. Taxable income includes income from production and business operations of goods, services and other income specified in item 2 of this Article. For business registration and business income is defined in clause 2 of this then this income is defined as income from trading operations of the facility.
2. other income include: a) income from capital transfers include income from the transfer of a part or the whole of the capital invested in the business, including selling the business case, stock transfer, transfer capital contribution rights and other forms of capital transfer as stipulated by law;
b) income from transfer of investment projects, the income from the transfer of the right to participate in investment projects, income from transfer of rights for exploration, mining, mineral processing in accordance with the law; income from transfer of property under the provisions of article 13 and article 14 of this Protocol;
c) income from rights of use, ownership of property, including income from intellectual property rights, income from the transfer of technology in accordance with the law;
d) income from transfer, leasing, liquidation of property (excluding real property), including the types of valuable papers;
DD) income from interest on deposits, the interest rate for the loans, sell foreign currencies include: interest rates of deposits in credit institutions, the interest rate for loans in any form prescribed by laws including deferred interest, installment interest rate, credit guarantee fees and other charges in the contract for the loan; income from the sale of foreign currency; the difference in rates due to revaluation of debt to pay last year's currency origin finance; Exchange rate difference arising in States (separate rates disparity arises in the process of basic construction investment to fixed assets formation of new businesses established that this fixed assets not yet gone into production and business activities performed under the guidance of the Ministry of Finance). With regard to debt, the original foreign currency loans incurred in the period, the difference in the exchange rate of the debt, this loan is the difference between the exchange rate at the time of recovery of debt with the exchange rate at the time noted the debt or loan;
e) deductions in advance on costs but not using or not using the term extract set out that no business accounting adjustments reduces costs;
g) debts already clear now claims to be;
h) liabilities do not identify the creditors;
I) earnings from the business of the year before being discovered abandoned;
k) the difference between currency about the fines, compensation due to breach of contract or economic reward due to the implementation of commitments under the contract (not including fines, indemnification are recorded reducing the value of the investment period) minus (-) to the penalty clause, to pay compensation for breach of contract under the provisions of the law;
l) the grants by money or getting artifacts;
m) difference due to the revaluation of assets in accordance with the law to which things move when divided, split, merge, merging, transformation of enterprises.
Get business assets are accounted by price reviews back when determining the cost minus the provisions of article 9 of this Decree;
n) income received from trading activities outside Vietnam;
o) other earnings including income tax exemption prescribed in clause 6, Clause 7 article 4 of this Decree.
3. taxable income arising in Vietnam by foreign businesses prescribed in points c, d Paragraph 2 article 2 law on corporate income tax is the income received is derived from Vietnam from supply operations services, provide and distribute goods, capital lending royalty, for the Organization, individual or organization for Vietnam, foreign individuals are doing business in Vietnam, does not depend on location to conduct business.
Taxable income specified in this paragraph do not include income from services performed outside the territory of Vietnam such as: repair of means of transport, machinery and equipment abroad; advertising, marketing, investment promotion and foreign trade promotion; brokers sale of goods, the selling broker for overseas service; training abroad; divide the cost of the postal service, international telecommunications for the foreign.
The Ministry of finance to specific instructions about taxable income specified in this paragraph.
Article 4. The earnings are tax free income tax exemption made under the provisions of article 4 of enterprise income tax law and paragraph 3 article 1 of law amendments and supplements to some articles of the law on enterprise income tax.
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.
Income from cultivation, animal husbandry, aquaculture of the cooperative and the business's tax exempt under the provisions of this paragraph do not include income from the processing, manufacturing of products from farming, livestock, aquaculture. Cooperative, business must own accounting income from farming, livestock, aquaculture production, with other manufacturing to determine the number of enterprise income tax exemption in this clause. Where does the private accounting, the tax exempt income is determined by the ratio between the cost of tax-exempt activities to the total production costs of business premises in the tax period.
Active cultivation, animal husbandry, aquaculture of cooperatives and of businesses in social-economic areas particularly hard are tax in this clause and in point e clause 2 article 15 of this Decree are defined according to the economic sector level 1 code of agriculture forestry and fisheries regulations in Vietnam economy system.
Cooperative activities in the areas of agriculture, forestry, fishery, industry matches the provisions in this clause and in clause 2 article 15 of this Decree 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 law on cooperatives and the writing guide.
2. Income from the realization of technical services directly serves the agriculture tax exemption include: income from irrigation, drainage services; ploughs, cultivators of land, dredge canals, the inner ditch; room service insecticides, crop disease, livestock; the service harvest agricultural products.
3. For income from the performance of contracts on scientific research and technological development, income from the sale of experimental production products and income from the production of products made from the new technology was first applied in Vietnam, the tax must not exceed 1 year from the date of start of the revenue from the sale of the product under contract to scientific research and technological applications, experimental production or produce according to the new technology.

The Ministry of finance guidelines specified in this clause.
4. Income from production and business, goods, services of business from 30% of average workers in the years or are disabled, people withdrawal addiction, people infected with HIV/AIDS.
The business tax exemption prescribed in this paragraph is the average number of workers in the years from 20 people upwards, not including businesses active in the financial sector, the real estate business.
The income tax exemption provisions of this paragraph do not include other income prescribed in clause 2 article 19 of this Decree.
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 other objects, the income tax exemption is determined by the ratio between the number of people of ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social evils, people withdrawal, detoxification, people infected with HIV/AIDS compared with the total number of establishments.
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, links have pay tax according to the provisions of the corporate income tax laws, including the case of the receiving party, which issued shares , side of the venture, links are enjoying preferential tax provisions in chapter IV of this Decree.
7. Grants received for use in educational activities, scientific research, culture, art, charity, humanitarian and other social activities in Vietnam.
The case of the receiving organization funded using donations not true purpose to corporate 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 clause is held to be established and operate under the rule of law, proper implementation of the law on the 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.
9. Income from performing the duties of the State Affairs of the Vietnam Development Bank of investment and development of credit, 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 The Foundation supports farmers, legal aid Fund to Vietnam, public telecommunications Funds, local development funds, the Vietnam environment protection Fund, 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, Fund for science and technology development to the country, the national technology innovation Fund; income from performing the duties of the State Affairs of land development fund and other funds of the State not because profit target due to the Government, the Prime Minister decided to form and operate under the rule of law.
10. income do not partake of the socialized establishments in the field of education and training, health and other social sectors (including the Office of the judicial inspection) to back to that facility investment and development in accordance with the specialized law on education-training , health and other social sector; segment earnings form the assets do not partake of the cooperatives are established and operate in accordance with the law on cooperatives.
11. Income from the transfer of technology in the priority sectors transferred to organizations, individuals in the geographical socio-economic conditions extremely difficult.
Chapter II BASE and TAX CALCULATION METHODS article 5. Base tax tax base tax income in the period and the tax rate.
Tax period following the provisions of article 5 the enterprise income tax Law and regulations of the tax administration law.
Selected business tax period according to the calendar year or fiscal year but must inform the tax authorities before implementation.
Article 6. Determine the tax income of 1. Tax income in the tax period is determined as follows: income tax = taxable income-tax exempt income + the losses are transferred under regulations 2. The taxable income is determined as follows: taxable income = revenues-costs are deducted + other corporate earnings have more business activity, the taxable income from production and business operations is the total income of all business activities. The case if there is loss of business activities shall be compensated the loss amounts to the taxable income of the business activities by enterprises themselves income options. Income remaining after offset applicable tax rate of corporate income tax on business income also.
Income from property transfer operations, assign projects, grant joined the project, grant investment in exploration, mining, mineral processing are determined to declare tax. The transfer of the right to participate in investment projects, investment project-assignable (except the project exploration, mineral extraction), the conveyance of real property if the hole holes are compensated with the interest rates of production and business activities in the tax period. The business case may award procedures for sale of real property is a fixed property, the income from transfer of property (if any) are compensated with income from production and business operations of the business.
3. The determination of taxable income for certain trading activities are defined as follows: a) for income from capital transfer (except income from the transfer of securities provided for in point b of this Clause) is determined by the total amount of currency transfer contract purchase price minus (-) of capital transfer part , minus (-) costs directly related to the transfer.
The business case has no capital transfer received by the money received by the property, other material benefit (such as: stocks, Fund) have generated the income taxes corporate income;
b) for income from stock transfer is determined by the sale price minus (-) the purchase price of securities that are transferable, minus (-) the costs directly related to the transfer of securities.
The business case made stocks then the difference between the price and the face value is not calculated enterprise income tax.
Conduct business case splits, fusions, mergers that make stock swaps at the time of separation, amalgamation, merger if the income this income taxes corporate income.
The case of the stock transfer business not received that money received by the assets, material interests (such as: stocks, Fund) have generated the income taxes corporate income;
c) for income from intellectual copyright, 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;
d) for income on rental properties are determined by the rental revenue minus (-) the basic depreciation, cost of maintenance, repairs, maintenance of the property, the cost of renting the property to rent back (if any) and other costs were deducted relates to the rental of the property;
DD) income from assignment, liquidation of property (excluding real property) by using the proceeds from the liquidation of property transfer, minus (-) value the rest of the property inscribed on the bookkeeping at the time of assignment, liquidation and the expenses are the exception relating to the assignment, liquidation of assets;
e) income from sale of foreign currency by the total amount of revenue from the sale of foreign currency capital price minus (-) of the amount of foreign currency sold out;
g) variances due to the revaluation of assets, was moved when chia, split, merge, merged, dissolved, business transformation, change the owner, which is the difference between the value of the property assessed value of that property remains on the books and accounting records prior to the revaluation of assets.
Disparity increased, decreased due to the revaluation of fixed assets when capital contribution, asset transfer thing when split, split, merge, merging, transforming business type, the property value is the right to use the land to capital contribution to the project to build infrastructure, to be sold on to other income or other income deductible in the tax period; due to the difference in own re-evaluation of the value of land use to which that party had not been calculated depreciation fade into other income during the period must not exceed 10 years from the year of the property go capital contribution;
h) for business cooperation contract (BCC) split the profits after tax, income is determined by the total revenue the BCC contract minus (-) of the total costs related to the creation of revenue the BCC contract.
The Ministry of Finance shall guide the determination of the specific revenue, costs of the BCC contract split the profits after tax;
I) receiving earnings from trading activities abroad are the total earnings received before tax.
4. Income from exploration and exploitation of oil and gas are determined by each contract oil and gas.

Article 7. Identify holes and move the hole 1. Losses incurred during the tax period is the number of variances (-) on the tax income not including the losses was the move from the previous year are determined according to the formula specified in clause 1 6 of this Decree.
2. Business losses shall be transmitted to the following year, the number of holes to be deducted from taxable income. Time continuity hole transfer no more than 5 years, since the year following the year incurred losses.
3. Hole transfer from property, investment project, transfer the right to participate in investment projects (except the project exploration, mineral extraction) after having made offset taxable income of the activity or compensate losses as defined in item 2 article 6 of this decree if the longer holes have holes from probing rights transfer activity mining, be transmitted to the following year on the income tax of that activity, the time switch continuity hole no more than 5 years, since the year following the year incurred losses.
Article 8. Turnover the turnover for calculation of taxable income made under the provisions of article 8 of law on enterprise income tax.
1. Turnover for calculation of taxable income sales, money is money, money services, including subsidies, surcharges, additional businesses enjoy, regardless of whether the money has earned the money.
For business Declaration, value added tax according to tax deduction method, the sales tax business income is revenue without value-added tax. For business process value added tax, according to the direct method on value, the turnover tax business income including value added tax.
2. when determining the turnover for calculation of taxable income sales of goods is the time of transfer of ownership, the right to use the goods to the buyer.
Time determine the turnover for calculation of taxable income for services is the time of the completion of the provision of services to buyers or time of billing services.
3. Turnover for calculation of taxable income for certain cases are specified as follows: a) for goods sold under the installment method is determined according to the sale price of the goods paid once, not including interest, deferred installment;
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 at the time of 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 the processing of goods;
d) for property rental activities, business activities Golf, business and other services that customers pay in advance for many years is the amount of the lease property, buy the service charged each period under contract. Property rental side cases, the buyers of prepaid service for many years, the turnover for calculation of taxable income is allocated for years paid in advance or determined by the paid once. The business cases are in time to enjoy tax incentives, the identification number 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; DD) for credit operations, leasing activity is lending interest sales of financial leasing receivable arising in the tax period;
e) for transport operations is the full revenue cost of transporting passengers, cargo, baggage, arising in the tax period;
g) for electricity, clean water is the amount indicated on the invoice value;
h) for the insurance business, reinsurance is the amount of the original premium receivable; dealer service fee (includes move, considering compensation, request reimbursement of third person, handle every claim 100%); the fee received reinsurance reinsurance Commission revenue; and the other revenues of the insurance business excluding (-) the refund or reduce premiums, fees received reinsurance , rebates or reduced reinsurance commissions.
School insurance contracts, the turnover for calculation of taxable income is the original insurance proceeds are allocated in proportion to the insurance contract does not include 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;
I) for construction activities, installation is worth the work, projects or the volume of construction works, the installation experience.
Case construction, installation contractors not raw materials, machinery, equipment, then tax revenues do not include the value of raw materials, machinery and equipment;
k) for business activities in the form of business cooperation contract without legal establishment: – 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 business results with net profit, the turnover for determining taxable income is the amount of the sale of goods, the services of the contract;
l) for the casino business, the electronic game business, gambling bet is the amount of revenue from this activity including the special consumption tax (-) minus the amount paid the bonus for guests;
m) for stock trading are the revenues from brokerage services, securities underwriting, securities, securities investment advisory, fund management, investment fund certificates issued, service organization market and other securities services in accordance with the law;
n) for search operation, exploration and exploitation of oil and gas is the complete sale of oil, gas contract transactions promptly in the tax period;
o) for derivative financial services is the proceeds from the supply of the services financial derivatives made in the tax period;
The Ministry of finance guidelines specified in this and for some other specific cases.
Article 9. The expenses are deducted and not deducted in determining taxable income 1. Except expenses specified in item 2 of this article, except for any business expenses if it meets the following conditions: a) the actual expenses incurred related to production activities, the business of business, including the following expenses:-expense for the educational mission of defence and security , training, operation of the self-defense militia force and serves the defence mission, other security under the provisions of the law; service support expenses for the activities of party organizations, social-political organizations in the enterprise;
-Actual expenditures for HIV/AIDS prevention work of the business, including: the cost of staff training on HIV/AIDS of the business media organization, costs of HIV/AIDS for workers of enterprises, the charges made, examination, counseling and HIV testing, HIV people support costs as employees of the enterprise.
b) expenses have enough bills, vouchers in accordance with the law.
With regard to the case: purchase goods as agricultural, forestry and aquatic products producer, caught directly sell out; buy handmade products made of jute, seagrass, bamboo, leaves, bark, straw, rattan, coconut, coconut or cranial material advantage from agricultural products of craft producers directly sell out; buy land, stone, sand and gravel of the household, personal self tapping directly sell out, buy scrap of direct currency picked up, buy equipment, household, property, personal direct sales and services purchased by households, not individual business must have payment vouchers to pay the money for the sale and purchase of goods statement the service, due to the legal representative or authorized person of the business enterprise and responsibility.
c) for the purchase of goods and services each time value from twenty million or over must have payment vouchers not used cash, except for the expenses of the business: the task of defence, security, for prevention of HIV/AIDS work, support service for activities of party organizations , social-political organizations in the enterprise as defined in art. 1 of this article; for the purchase of goods and services be established lists specified in point b of Paragraph 1 of this article.
The Ministry of finance specific guidelines for payment under a contract to which the time of payment with the time noted the costs according to the provisions and expenses do not have to have payment vouchers not used other cash.
2. expenses not deducted in determining taxable income follow the provisions in clause 2 article 9 enterprise income tax Law and Account 5 article 1 of law amendments and supplements to some articles of the law on enterprise income tax, some cases of expenses not deducted shall be as follows : a) The payments do not meet the conditions specified in paragraph 1 of this article, excluding the value of losses due to natural disasters, epidemics, fires, and other unforeseen circumstances not be compensated.
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 minus (-) part of the value the insurance business or organization, the other individual is compensated according to the provisions of the law;
b) Parts business management costs caused by foreign enterprises to allocate to their resident establishments in Vietnam exceeded calculated according to the following formula: cost management business, due to the overseas company allocation for resident establishments in Vietnam during the period of tax revenue = resident establishments in Vietnam in the period x total cost management the company's sales abroad during the tax period.





A total turnover of overseas companies, including sales of permanent establishments in other countries during the period c) exceeding part under the provisions of CITES legislation established backup;
d) depreciation of fixed assets is not properly regulated by the Finance Ministry, including: depreciation for cars carrying people from 9 seats (minus heaters for passenger transport business, business travel, hotels) respectively with the raw price exceed 1.6 billion/car; depreciation of civilian ships and yachts not business use of freight, passengers, business travel, hotels;
DD) previous deductions on the cost of not true to the rule of law.
The previous deductions are calculated into costs deduction include: Excerpts in advance of major repairs of fixed assets according to the cycle, before deductions for revenue accounting activities but also continue to perform the obligations under the contract including rental properties there collect money in advance for many years that lessor accounting the entire on sales of five currency money, other deductions according to the regulations of the Ministry of finance;
e) payment of interests on loans respectively to the lack of capital, according to the progress which is stated in the Charter of the enterprise; loan interest rates were recorded in the value of the property; interest rates for loans to implement the contract for exploration and exploitation of oil and gas;
g) part of advertising, marketing, promotion, Commission (not including Insurance Commission according to the provisions of the law on insurance business, commissions sales agents the right price, the Commission charged to distributors of multi-level sales enterprises); genus receptions, conferences; genus marketing support, support costs directly related to manufacturing operations, sales in excess of 15% of the total expenditure was subtracted.
Total costs to be deducted does not include expenses specified above; for non-commercial activities including the purchase price of the goods sold.
Expenses in an expense control at this Point including courtesy, gifts, for guests.
h) allowed cost recovery Section exceeding the rate specified in the contract approved oil and gas; the petroleum contract case did not rule on the rate of recovery of costs then the costs exceed 35% of the cost is not the exception; the costs are not calculated into the cost recovery includes:-expenses prescribed in clause 2 article 9 law on corporate income tax and the 2 Item 5 article 1 of law amendments and supplements to some articles of the law on enterprise income tax;
-Costs incurred before oil and gas contracts in force, unless otherwise has been agreed in the contract for petroleum or by decision of the Prime Minister;
-The type of rose oil, gas and other expenses not charged to costs recovered under the contract;
-Interest rates for investments for search, exploration, development and oil and gas extraction;
-Fine, compensation for damage;
the I) value-added Tax has been deducted input value added tax, input value of the cars under 1.6 billion beyond seat 9 was not tax deductible corporate and income taxes, fees and other income do not count in the costs according to the regulations of the Ministry of finance;
k) expenses do not correspond to the sales tax, except some particular cases under the guidance of the Ministry of finance;
l) exchange rate difference due to reassess the original monetary items in foreign currencies at last tax period, except for the difference in exchange rates due to the revaluation of debt to pay foreign currency origin end of period rates disparity, arising in the process of basic construction investment to fixed assets formation of new businesses established that assets This production was not done according to the instructions of the Ministry of finance.
With regard to debt, the 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 debt collection or recovery of loans with rates at the time noted the debt or loan;
m) salary, wages of private business owners; owners of a limited liability company members (because a individuals master), remuneration paid to founding members of business that these people not directly involved in the production, Business Executive; salary, wages, other expenditure accounting items to pay for workers but does not pay or no bills, vouchers in accordance with the law; bonus expenses, buy life insurance for workers was not specifically enjoy conditions 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. 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 of adjacent to ensure the uninterrupted paid and not used for other purposes. Backup levels annually due to business decisions but not more than 17% of salary fund implementation (is the total of the actual wages paid to their settlement in which the time limit for filing final settlement as specified, not including the amount quoted up reserve fund the salary of the previous year's spending in the tax year). 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 reduce the cost of recording the following year;
n) grants, except grants for education, health care, scientific research, disaster recovery, make great House, houses of affection, home for the poor, policy objects under the provisions of the law, grants under the State's program for the local Department of the geographical socio-economic conditions extremely difficult.
Organizations receiving grants for scientific research provided for in this point is scientific and technological organization established and operated under the law on Science and technology made the task of science technology under the provisions of the law on Science and technology.
o) part exceeded 1 million/month/person to: Extract filed voluntary retirement, voluntary retirement insurance, life insurance for workers; the part exceeding the provisions of the law on social insurance, medical insurance to extract filed the nature fund social security (social insurance, complementary pension insurance required), the health insurance fund and the unemployment insurance fund 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 prescribed in this clause must 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;
p) expenses of operations: banking, insurance, securities, lottery and some other specific business activities according to the regulations of the Ministry of finance;
q) money late tax according to the provisions of the law on tax administration;
r) 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.
The Ministry of finance to specific instructions about costs are deducted and not excluding the provisions in this article.
Article 10. The tax rate of corporate income tax made under the provisions of Article 6, Paragraph 1 the law on amendments and supplements to some articles of the law on enterprise income tax: 1. enterprise income tax rate is 22%, except in the case of enterprises subject to the tax of 20% and the tax rate from 32% to 50% of the stipulated in item 2 Paragraph 3 of this article, and the subject was about the tax incentives provided for in article 15 and article 16 of this Decree.
Since January 1, 2016, the case in an applied tariff of 22% of the provisions of this paragraph apply the tax rate of 20%.
2. enterprises are established and operate in accordance with the law of Vietnam, including cooperatives, business units of operation, business 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 of business years ago adjacent.
3. the enterprise income tax rates for the search operation, exploration and exploitation of oil and gas and other precious resources in Vietnam from 32% to 50%. For search operations, exploration, oil and gas extraction, based on location, condition and mining deposits, the Prime Minister decided on the specific tax rates consistent with each project, each business establishments according to the recommendation of the Minister of finance. For the resource mining Platinum, gold, silver, Tin, wonfram, antimony, rare earth gems, the tax is 50% of the cases, 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 this Decree apply enterprise income tax rate is 40%.
Article 11. The method of tax calculation

1. enterprise income tax amount payable in tax period by taxable income (x) with the tax rate; the business case has filed income tax returns for income arising abroad then the income tax already paid, but must not exceed the number of corporate income tax payable according to the provisions of the law on enterprise income tax.
2. the enterprise income tax amount payable with respect to the conveyance of real property by income from transfer of property (x) with tax 22%, from January 1, 2016 tax rate is 20%.
3. For business regulation in the points c, d Paragraph 2 article 2 law on enterprise income tax, corporate income tax payable is calculated according to the rate of 10% on the sale of goods and services in Vietnam, namely: a) services: 5%, private restaurant management services , hotel and casino: 10%; the case of provision of services are associated with the goods, the goods are charged at the rate of 1%; the case does not separate the value of the goods to the value of service is 2%;
b) provided and goods distribution in Vietnam in the form of export and import in place or under the international commercial terms (Incoterms) is 1%;
c) royalty is 10%;
d) flying boat Rental (including motor rental, spare ship), the ship is 2%;
DD) rig Rental, machines, equipment, means of transport (except specified in point d of this Paragraph) is 5%;
e loan interest rate is 5%);
g) stock transfer, reinsurance abroad is 0.1%;
h) derivative financial services is 2%;
I) construction, transportation and other activities is 2%.
4. for oil and gas exploration activities have the revenue accounting regulations, the cost in foreign currency in the contract, the tax and income tax is determined by the Exchange.
5. Business units, other organizations not established businesses and operates under the provisions of the law of Vietnam have commodity trading operations, services are taxable income business income that these units are revenue accounting 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: a) to the services (including interest on deposits, interests on loans): 5%. Private educational activities, health, performing arts applied tariffs specified in point c of this paragraph;
b) for cargo business is 1%;
c) for other activities is 2%.
Article 12. Where tax 1. Businesses pay tax at local headquarters. The business case has production facilities accounting rests in the province, other central cities with local administration headquarters, the calculated tax amount filed in where is headquartered and where there is production base.
Corporate income tax calculation, 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 of the business (x) with the ratio between costs incurred in production facilities dependent accounting with the total costs of the business.
The tax provisions of this paragraph do not apply to works, projects or construction base accounting dependency.
The hierarchy, management, use of revenues of the enterprise income tax made under the provisions of the law on the State budget.
2. extra accounting unit in the whole industry accounting business income in addition to the main business activity tax in the central cities, where business activities there.
3. The Ministry of finance guidelines on where the tax rules in this article.
Chapter III INCOME FROM TRANSFER of PROPERTY article 13. Income from transfer of property including incomes from the transfer of land use right or land rent right, transfer; revenue from sublease of 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 construction, it does not distinguish whether there is a transfer of land use right or land rent right, transfer; income from the assignment of the assets attached to land.
Article 14. Taxable income from transfer of property is determined by revenue from property transfer operations except the price of real estate and the expenses are deducted transfer activities related to real estate.
1. Turnover for calculation of taxable income shall be determined according to the actual transfer price real estate purchase contract, sale real property consistent with the provisions of the law.
The case of the price of land use right transfer under a contract of purchase, property sale is lower than the price of the land by the provincial people's Committee, the city of centrally prescribed at the time of signing the contract, the prices of land by the provincial people's Committee, the city of centrally regulated.
2. when determining the turnover for calculation of taxable income shall be the time of handing over of the property.
The case of collect money in advance according to the schedule, the turnover time calculated enterprise income tax amount temporarily paid is the time of collecting the money, the Ministry of finance instructed the interim tax specified in this paragraph.
3. real estate transfer costs are except: a the transfer of equity) prices determined accordingly with the origin of land use, in particular 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 transfer recipient business property;
-For land receive capital contribution, the price is the price the deal when raising capital;
-For land inheritance, presentation, donation, for which no definite price which shall determine the rates of soil types by the provincial people's Committee, the city of centrally defined at the time of the inheritance, presentation, donation,.
Case of land inheritance, 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;
b) compensation costs, support when the State revoked the land;
c) kinds of fees under the provisions of the law relating to the grant of right to use land;
d) reclamation costs, leveling;
DD) worth of infrastructure, architectural works on land;
e) other expenses related to real property are transferable.
Chapter IV the PREFERENTIAL ENTERPRISE INCOME TAX article 15. Tariff 1. Tariff 10% within 15 years apply to: a) the income of the enterprises from implementing new investment projects in geographical socio-economic conditions particularly difficult provisions of the appendix attached to this Decree, economic zones, high-tech zones including information technology focus areas are established by decision of the Prime Government;
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.
Investment project for production of specified software product at this Point is the project to produce software products in the software and product portfolios to meet the process of producing software products in accordance with the law;
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-technology applications.
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 article 16 paragraph 1 of this Decree, minus the time incentives have affected (both tax and free time , discount 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 invested a minimum of 6 trillion, made disbursements not exceeding 3 years from when it was licensed to invest and in total sales minimum income reached 10 trillion/year at the latest after 3 years from the year of sales.

-Projects with minimum investment of scale 6 trillion, made disbursements not exceeding 3 years from when the investment are licensed and used on 3,000 workers at the latest after 3 years from the year of sales.
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 12 years.
2. Apply the 10% tax rate for earnings: a) the income of the business from social activities done in the field of education, vocational training, health, culture, sports and environment.
The list type, scale, standard criteria of enterprises implement social provisions in this clause by the Prime Government regulations;
b) income from operations published by the Publisher under the provisions of the law on publication;
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 regulation in this paragraph 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 of 10% prescribed in this paragraph does not depend on the time of signing the contract of sale , rental or hire purchase of social housing;
business income) 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 specified in clause 1 article 4 of this Decree; investment in the preservation of agricultural produce after harvest, preservation of agriculture, fisheries and food;
e) 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, except for the income of the cooperative prescribed in clause 1 article 4 of this Decree.
3. Tax rate of 20% in ten years time apply to: a) the income of the enterprises from implementing new investment projects in geographical socio-economic difficulties defined in the appendix attached to this Decree;
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.
Businesses make new investment projects in the areas of local tax incentives, regulations at the point a, b Account since January 1, 2016, the tax of 17%.
4. Tax rate of 20% for the people's credit funds and microfinance organization and since January 1, 2016, the tax is 15%.
For the people's credit funds, microfinance institutions after the expiry of the 10% tax rate applied to the provisions in Clause 1 of this article, then move on to apply a tariff of 20% (and since January 1, 2016 is 17%). Micro financial institutions specified in this clause is held to be established and operated under the provisions of the law on credit institutions.
5. For projects subject to the prescribed tax incentives at the point b, c Paragraph 1 of this article has a large scale and high technology or new needs in particular time investment tax incentives could take more time but the total 10% of the tax not to exceed 30 years. The Prime Minister decides the extension of time to apply tariff of 10% prescribed in this paragraph according to the recommendation of the Minister of finance.
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; for high-tech businesses, agricultural business and high-tech applications are calculated from the date recognized as high-tech enterprises, agricultural enterprises of high technology applications; for high-tech applications project is calculated from the date of the certification project for high-tech applications.
Article 16. Tax exemption 1. Tax free 4 years, 50% reduction of the payable tax in subsequent years 9: a) of business income from implementation of the new investment project stipulates in paragraph 1 article 15 of this Decree;
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 this Decree.
2. Tax free 4 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 the area does not list geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to this Decree.
3.2 year tax exemption and reduction of 50% of the tax in the next four years for income from implementation of the new investment project stipulates in paragraph 3 article 15 of this Decree and business income from new investment projects in industrial zones (except industrial area located on the geographical conditions-favorable economic and social).
Geographical conditions-favorable economic and social provisions in this clause is the District of the municipality of special type, municipality type I centrally and the municipality in the category I; 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 Government's rules and regulations on classification of municipalities.
4. Time of tax exemption and reduction prescribed in this is calculated from the first year's taxable income from the new investment projects are entitled to tax incentives, no case of taxable income in the first three years, since the first year of revenue from new investment projects, the tax the tax reduction is calculated from the fourth year. Tax, tax breaks for high-technology businesses, agricultural business and high-tech applications in paragraph 1 of this article shall be calculated from the time was recognized as high-tech enterprises, agricultural business and high-tech applications.
The case, the first tax period in which the new investment projects of the business functioning time of production, business tax reduction, tax exempt under 12 (twelve) months, businesses are choosing to enjoy tax exemption, tax breaks for new investment projects in the right tax period or registration with the tax authorities of the time began to be tax free the tax reduction from the next tax period.
5. Business for the investment project development investment projects are operating in the field, the enterprise income tax incentives under the provisions of this Decree to expand production scale, advanced capacity, technological innovation of production if it meets one of the three criteria specified in this paragraph shall be chosen to enjoy tax incentives under the project are active for the remainder (if any) or tax exemption, tax breaks for the increased income due to expanded investment brings. Tax, reduce taxes for income increase due to investment in expanding the provisions of this paragraph by the time tax exemption applicable to new investment projects on the same geographical areas of enterprise income tax incentives.
Project to extend the provisions of this paragraph 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 this decree or from 10 billion for expanded investment projects implemented at the geographical socio-economic conditions are difficult or particularly hard under the provisions of the law on enterprise income tax;
-The proportion of the original fixed assets increased from minimum 20% original fixed assets before investing;
-Design capacity increased by 20% from the minimum design capacity before investing.
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 this Decree, which 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).
Business case to choose to enjoy tax incentives as an open investment income increased due to expanded investment is private accounting; where does the private accounting, 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.
Tax incentives provided for in this paragraph do not apply to the case of the expanded investment by getting the merger, acquisitions or investment projects are operating.
Article 17. Tax breaks for other cases 1. The manufacturing business, building, transport use from 10 to 100 female workers, in which the number of women workers accounted for over 50% of the total number of workers present frequently or regularly used on 100 women workers that the number of women workers accounted for over 30% of the total available regular workers of the enterprise income tax is reduced by the number of additional business for women , including: a) the genus vocational retraining;

b) costs salaries and allowances (if any) for teachers in kindergartens, kindergarten due to business organization and management;
c) additional health Spending in the year;
d) spend on fostering for female laborers after childbirth. Pursuant to the provisions of the labour legislation, the Ministry of finance in cooperation with the Ministry of labor, invalids and Social Affairs specified enrichment spending provisions in this clause;
DD) wages, allowances paid to women workers time off after childbirth, breastfeeding breaks under the regime but still work.
2. The business of employers is the minorities be reduced corporate income tax by the number of additional spending for labor is the minorities to vocational training, money for housing assistance, social insurance, health insurance for the minorities in cases not yet State aid according to the prescribed regimes.
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 is charged on income from transfer of technology.
Article 18. Extract Development Foundation for science and technology of The Enterprise Foundation CITES Scientific and technological development of enterprises is done according to the provisions of article 17 the enterprise income tax Law and Account 11 article 1 of law amendments and supplements to some articles of the law on enterprise income tax.
1. The business was established, operating in accordance with the law of Vietnam was to extract a maximum of 10% on annual taxable income to Fund science and technology development of the business. Private enterprises 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 law also must ensure the minimum Fund quoted rate specified in the law on Science and technology.
Every year, businesses decided to extract the level of scientific development funds as specified above and reporting, use of Funds for science and technology development along a corporate income tax.
Report template republish, use of Funds for science and technology development of the enterprise by the Ministry of finance regulations.
2. active business which has changed the form of ownership, consolidation, merger, the newly established enterprise from the forms of ownership change, consolidation, 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.
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.
Article 19. Conditions apply enterprise income tax incentive conditions apply enterprise income tax incentives made under clause 12 article 1 of law amendments and supplements to some articles of the law on enterprise income tax.
1. Businesses must own accounting of income from production and business operations to enjoy enterprise income tax incentives (including preferential tax rates or tax exemption); 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 costs that are excluded or the turnover of manufacturing operations, business to enjoy tax incentives on the total costs to be excluded or the revenue of the business.
2. Do not apply enterprise income tax incentive provisions in clause 1, Article 4, Paragraph 4 and article 15, article 16 of this Decree and the 20% tax does not apply to the provisions in item 2 article 10 of this decree with regard to the following income: a income from capital transfer), grant a capital contribution; income from transfer of property, excluding income from business investment in social housing specified in point d item 2 article 15 of this Decree; 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;
d) other incomes prescribed in clause 2 of article 3 of this Decree are not related to production and business activities enjoy tax incentives (for cases that meet the conditions of incentives in the field of industry, the provisions of article 15, article 16 of this Decree).
3. In the same time, if businesses enjoy more preferential tax rates vary for the same earnings then the selected business application of preferential tax rates to benefit the most.
4. in the time 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 law on enterprise income tax and regulation in this tax year, then which do not enjoy the tax incentives that have to pay tax According to the 22% tax rates and total business turnover in no more than 20 billion stipulated in item 2 article 10 of this Decree filed according to tax rate of 20%. Since January 1, 2016, the general tax rate is 20%.
With regard to investment projects stipulated in article 15 paragraph 1/e Points of this Decree, the following circumstances, since the licensed investment (not counting been slow progress due to objective causes the clearance, settlement procedures of State bodies or due to natural disaster , fire is the certification authority approved investment, reported the Prime Minister for approval) or the fourth year since the year that sales of investment projects of enterprises do not meet the conditions referred to in article 15 paragraph 1/e Points of this Decree shall not be entitled to the preferential enterprise income tax While business must declare the amount of income tax, filing business has declared the previous year's perks (if any) prescribed by the law and not be considered false acts under the provisions of the law on tax administration. In time to enjoy enterprise income tax incentives, if any tax year that business does not meet one of the conditions specified in point tax incentives DD clause 1 article 15 of this Decree, the year that businesses do not enjoy preferential corporate income tax.
5. the new investment projects are entitled to tax incentives provided for in paragraph 1, paragraph 3 article 15 and paragraphs 1, 2 and 3 article 16 of this Decree was the first implementation project or projects are independent projects are implemented, except in the following cases: a) project formed from the split , split, merge, merging, transformation of enterprises in accordance with the law;
b) 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).
New investment projects that enjoy tax incentives under the provisions of article 15, article 16 of this decree must be State agencies have the authority to license investment or investment certificates. The case of investment projects in the country have capital below 15 billion Vietnam and does not belong in the category fields of investment conditions that are associated with the establishment of new businesses, the profiles to identify investment projects is the business registration certificate.
Chapter V PROVISIONS Enacted 20. Effect 1. The Decree has effect from the date of Feb. 15, 2014 and applied for the period from 2014 onwards.
Abolition of Decree No. 124/2008/ND-CP on December 11, 2008, no. 122/2010/ND-CP on December 27, 2011 the Government detailing and guiding the implementation of some articles of the law on enterprise income tax and article 2, article 3 of Decree 92/2013/ND-CP of August 13, 2013 the Government detailing the implementation of a number of articles have an effect on 1 July 2013 of the revised Law, the addition of some articles of the law on enterprise income tax and the law on amendments and supplements to some articles of the law on value added tax.
2. Business for the investment project that relating tax period in 2013 are still in time to enjoy enterprise income tax incentives, including the case of investment projects have been licensed to invest, investment certificate or business registration certificate (for domestic investment projects associated with the establishment of new enterprises have invested under 15 billion and does not belong in the category fields of investment condition) but not yet entitled to preferential treatment under the provisions of the legal text of the corporate income tax before the time of the Decree has effect shall continue to be entitled to incentives for the time remaining under the provisions of the text; the case meets the conditions for tax incentives under the provisions of this Decree shall be preferential selection are affected or incentives under the provisions of this Decree (including preferential tax rates and tax reduction, exemption period) as an incentive for new investments for the rest if you are entitled to as an established business from investment projects or according to an optimization incentives for investment to expand for the rest if you are entitled to under an expanded investment.
Relating tax period 2015 business case investment projects are being applied tariff of 20% provided for in paragraph 3 article 15 of this Decree, the since 1 January 2016 was transferred to the tax of 17% for the remaining time.
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 Decree has effect.

3. Established businesses or businesses with investment from the conversion of business type, convert, split, split, merge, merge is responsible for service in the corporate income tax (including penalties, if any), and was the successor to the enterprise income tax incentives (including the losses not yet the turn) of your business or project investments before conversion, split, split, merge, merge if continues to meet the conditions of enterprise income tax incentives, conditions transmitted in accordance with the law.
4. The resolution of the existence of tax, tax, tax reduction, exemption before the Decree has effect made under the provisions of the law on enterprise income tax, law on foreign investment in Vietnam, law on investment incentives in the country and the other legal documents issued before the date of this Decree in force executed.
Article 21. Responsibility 1. The Ministry of Finance shall guide the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and organizations, individuals responsible for the implementation of this Decree.

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