Circular 141/2013/tt-Btc: Guide The Implementation Of Decree No. 92/2013/nd-Cp Of August 13, 2013 The Government Detailing The Implementation Of A Number Of Articles With Effect From 1 July 2013 Of Luậ ...

Original Language Title: Thông tư 141/2013/TT-BTC: Hướng dẫn thi hành Nghị định số 92/2013/NĐ-CP ngày 13 tháng 8 năm 2013 của Chính Phủ quy định chi tiết thi hành một số điều có hiệu lực từ ngày 01 tháng 7 năm 2013 của Luậ...

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CIRCULAR guiding the implementation of Decree No. 92/2013/ND-CP of August 13, 2013 the Government detailing the implementation of a number of articles with effect from 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 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of value-added tax law No. 13/2008/QH12 June 3, 2008 and the law amending and supplementing some articles of the law on value added Tax number 31/2013/QH13 on June 19, 2013;
Pursuant to the law on Enterprise Income Tax of 14/2008/QH12 June 3, 2008 and the law amending and supplementing some articles of the law on corporate income Tax No. 32/2013/QH13 on June 19, 2013;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the modified Law, added some articles of law No. 21/tax management QH13 on 11/20/2012, 2012;
Pursuant to Decree No. 92/2013/ND-CP of August 13, 2013 the Government detailing the implementation of a number of articles with effect from 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;
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;
At the suggestion of the General Director of the tax Bureau;
The Minister of Finance shall guide the implementation of the provisions of Decree No. 92/2013/ND-CP of August 13, 2013 the Government detailing the implementation of a number of articles with effect from 1 July 2013 of the revised Law, the addition of some articles of the law on Enterprise Income Tax law and amendments , the addition of some articles of the law on value added Tax are as follows: chapter I article 1 CORPORATE INCOME TAX. Apply enterprise income tax for the enterprises had a total turnover in no more than 20 billion 1. The business was established in accordance with the law of Vietnam, including cooperatives, business units have currency (hereinafter enterprise) has a total turnover in no more than 20 billion was applied the enterprise income tax rate of 20% from 1 July 2013.
Total revenue year determining the enterprises to apply the tax rate is 20% of the total revenue of the previous year of the business 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 adjacent to form No. TNDN 1A/03-attached tax declarations No. TNDN 03/TNDN attached circular 28/2011/TT-BTC on 28/2/2010 of the Ministry of finance and the text to modify, Supplement, replace (if available).
For new businesses established in the period from 01/01/2013 to 30/6/2013, the turnover is determined based on the target of "revenue arises in the period" (not included in other income) code [21] on the corporate income tax is temporary in the first quarter and the second quarter of 2013 according to model No. TNDN/01A attached circular 28/2011/TT-BTC dated 28/2/2010 of the Ministry of finance and the text to modify, Supplement, replace (if available).
The business case had a total time of business activities since the establishment of the remainder of the period of enterprise income tax in 2012 not enough 12 months or the first tax period of 2012 more than 12 months according to regulations, the revenue base to do business is the tax of 20% provided for in this paragraph is the average revenue of the month terms corporate income tax in 2012 do not exceed 1.67 billion.
The case of new businesses established in the first 6 months of the year 2013, the revenue base to do business is the tax of 20% provided for in this paragraph is the average turnover of the first half of 2013 to run out on June 30, 2013 is not exceeded 1.67 billion.
For the new business since 01/01/2013 declaring provisional quarter according to the tariff of 25% (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 clause 2, article 1, of this circular).
2. Tax rate of 20% provided for in paragraph 1 of this article do not apply to the following income: a income from capital transfer), grant a capital contribution; income from transfer of property (except income from investments-social housing business prescribed in article 2, this circular), the income from the investment project-assignable, transferable right to join the project, 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.
3. The principle of identification: a) to private accounting enterprise income tax rate of 20% is applied and income not applicable tax rate of 20%. The business case does the private accounting income is 20% and the tax fraction of the income not applied tax rate of 20%, the income tax of 20% is defined as the ratio between the sale of goods, provision of services applies the tax rate of 20% on the total sales in period of the business.
b) after determining income, private enterprises are allowed to offset the interest rate, the hole between the activities together, part of the income remaining after offset applied tax rate the corporate income tax rate of work income. The profit and loss compensation between the activities in each stage are applied to specific text as follows: – for the period from 1 July 2013 to 31/12/2013 to comply with the provisions of article 16 the enterprise income tax law No. 14/2008/QH12 June 3, 2008 and the writing guide.
-Since 01/01/2014 made according to the provisions in clause 10 article 1 of law amendments and supplements to some articles of the law on corporate income Tax No. 32/2013/QH13 on June 19, 2013 and the writing guide.
c) determine the applicable income tax rate of 20% from 1 July 2013:-the business case to determine revenue, expenses and taxable income of production and business activities to be applied, the tariff of 20% from 1 July 2013, then apply the tax rate of 20%, according to the accounting business practice since July 1, 2013.
-Business case does not determine the taxable income of the business and production operations are applied tariff of 20% from 1 July 2013, the applicable income tax rate of 20% from 1 July 2013 is determined on the basis of income tax to 20% arise in average minutes (×), number of business activities from on 01/10/2013 to the end of the fiscal year and are determined by the following formula: income in an applied tariff of 20% from 1 July 2013 to the end of the financial year.



= total income in an applied tariff of 20% arose in the financial year x number of months of production and business activities since 1/7/2013 to the end of the fiscal year, total production and business activities in the financial year for example 1: A business has a fiscal year starting from July 1, 2013 to 31 March 2014 (the fiscal year previous adjacent the total revenue of the year not exceeding 20 billion) total taxable income is the 1,200,000,000 copper determining income in an applied tariff of 20% from 1/7 to 31/3/2013/2014 (May 9) as follows: income in an applied tariff of 20% from 1/7 to 31/3/2013/2014 = 1,200,000,000 (copper) x 9 (months) = 900,000,000 (dd) 12 (months) article 2. Apply enterprise income tax for the income of the business from the investment-business social housing 1. The business was established in accordance with the law of Vietnam, including cooperatives, business units have currency (hereinafter enterprise) make investments-social housing business applies enterprise income tax of 10% for the income from the sale of the lease , rent to buy social housing arise from 1 July 2013 does not depend on the time of contract for the sale, rental or hire purchase of social housing.
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, lease purchase, the prices of objects, the condition is buy, rent , rent to buy social housing under the provisions of the law on housing. business case investment-business social housing contract for transfer of the House charge customer's advance followed the progress before 1/7/2013 and also continue to collect money from the date 01/7/2013 (unspecified business expenses with revenues , business has declared a temporary enterprise income tax according to the rate on earned revenue money) and the time of delivery of the House since the day 21/7/2013, 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 July 2013. The business case does the private accounting income from selling, leasing, hire purchase of social housing arise from 1 July 2013, 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.
2. Determine the applicable income tax rate of 10% from 1/7/2013:

a) business case identified revenues, expenses and taxable income from 1 July 2013, the applied tax rate 10% according to the accounting business practice since July 1, 2013.
b) where business for the financial year according to the calendar year or financial year calendar year or the fiscal year does not start from 1 July 2013 and not to determine the taxable income from 1 July 2013, the applicable income tax rate of 10% from 1 July 2013 to the end of the fiscal year and are determined by the following formula : income in an applied tariff of 10%, average = revenue production, the business of selling, leasing, hire purchase of social housing x total income tax for the year (not included in other income): number, production and business operations of the revenue of the business in the year of income in an applied tariff of 10% from 1/7 to the end of the financial year 2013. key = income applied tariff of 10% on average, x number of months of production and business activities since 1/7/2013 to the end of the financial year for example 2: Enterprise B has a fiscal year starting from July 1, 2013 to 31/3/2014 had the only goal of business activities such as the following :-the total turnover in the financial year: 100 billion turnover in manufacturing operations, business for sale, for rent, lease purchase homes in society is: 24 billion-total tax income in the financial year: 12 billion, of which the other income (including financial operations revenue) is 2 billion income in the determination of an applied tariff of 10% from 1/7/ 2013 to 31/3/2014 (May 9) as follows: income in an applied tariff of 10%, average = 24 (male) x [12 (male)-2 (female)]: 12 (months) = 0.2 (male) 100 (billion) of revenue in an applied tariff of 10% from 1/7 to 31/3/2013/2014 = 0.2 (male) x 12 (months) = 1.8 billion VALUE ADDED TAX chapter II article 3. Apply tax rate of 5% for social housing 1. The tax of 5% from 1 July 2013 for sale, for rent, rent to buy social housing.
2. Social housing regulation in this House is as defined in article 2 paragraph 1 of this circular.
3. in case of sale, lease purchase of social housing, the tax rate of 5% applies under the sale contract, lease to buy social housing was signed from 1 July 2013 and applies for the amount of the payment from 1/7/2013 for contracts signed before 1/7/2013.
The case for rental social housing, the tax rate of 5% applies to the time collecting money under the contract (including the case of collect money in advance for multiple States) since October 1, 2013. The business case has not received rent from the date 01/7/2013 shall apply as the time of the printed invoice.
Example 3: building company Y is the investor in the construction of social housing, December 2012 X, Company Y and B he signed a purchase contract the apartment in social housing area X. Mr. B to buy social housing and the sale between the company and Mr. B made in accordance with the provisions of the law on house purchase society. The contract traded between the two sides stipulated the payment of Mr. B for medical construction company made installments as follows: phase 1: payment of 20% of the value of your apartment right at the time of signing the contract-12/2012.
Phase 2: the payment of 30% of the value of the apartment in may 2013.
Phase 3: payment of 25% of the value of the apartment in December 2013.
Phase 4: payment of 25% of the value of the apartment in April 2014.
Fact, he B make payments on time in accordance with the contract. Pursuant to the above provisions, the company building the Y apply VAT 5% for the amount he paid in 3 installments B (in December 2013) and 4 (in April 2014).
4. where the owner of the House-building project in trade made the conversion of commercial housing to social housing, the conversion is done in accordance with the provisions of the law on housing, then from the date of the decision allowing to adjust the switch, use the purpose of the project of the competent agencies also apply VAT to 5% since on 01/10/2013 for the sale, purchase, rental social housing rental stipulated in this article.
5. in case of from 1/7/2013, the enterprise was billed with a tariff of 10% with respect to the sale, lease, lease to buy social housing subject to the tax of 5% of the provisions in this Bill, then adjusted and the adjusted Declaration, supplemented by regulations. The adjusted tax rate if the content has changed on the sale contract, lease, lease to buy social housing then additional business Appendix stating the contents of this adjustment.
Article 4. Reduction of 50% of the tariff value added tax for commercial housing 1. Reduction of 50% of the tariff value added tax from 01/10/2013 to 30/6/2014 for sale, rental or hire purchase of commercial housing is the perfect apartment has a floor area under 70 m2 and has a selling price of under 15 million VND/m2.
2. commercial houses is the perfect apartment regulations in this is the apartment was finished, designed by the owner and is used to get in immediately after receiving the delivery and meet the conditions in paragraph 3 or paragraph 4 of this Article.
3. The application of the 50% tax rate reduced VAT for sale, rent to buy commercial housing must meet the following conditions: a) commercial accommodation used to sell, hire purchase is the perfect apartment has floor area was recorded in the contract of sale and are under the rental price, buy below 15 million VND/m2.
b) sale price, the price for the purchase of commercial housing rental should be clearly stated in the contract.
The selling price or lease price buy commercial housing under 15 million VND/m2 as defined in this paragraph is the sale price, the price for hire purchase already include 10% VAT and includes maintenance works as specified.
The case of the commercial houses sold under the installment method, deferred sale price is charged once have included VAT 10% and have included maintenance fee prescribed works but does not include interest, deferred interest and other.
Example 4: in October 2013, Mr. C has bought an apartment with an area of 54m2 from E construction company with sale price not including VAT and not including the cost of maintenance works is 14,000,000 for 1m2 the floor.
Price include VAT 10% and maintenance works is 15,680,000 VND/m2 (= 14,000,000 + VAT (10%) + 1,400,000 280,000 (maintenance works 2%)). Therefore, this case is not subject to the 50% reduction applicable VAT tax rates.
c) reducing the 50% tax rate for VAT with the sale contract, lease purchase commercial housing was signed before 1 July 2013 and contracts signed during the period from 1 July 2013 to 30/6/2014 applied for amount paid during the period from 1 July to 30 June 2013/2014.
Example 5: April 2013, construction company X and he A has signed the purchase agreement 1 apartment has an area of 60 m 2 with price not including VAT, not including the cost of maintenance works is 11,000,000 for 1 m2. The contract traded between the two sides stipulated the payment of Mr. A for the company building the X was made into several waves: phase 1: payment of 20% of the value of your apartment right at the time of contract signing-April 2013.
Phase 2: payment of 60% of the value of the apartment in August 2013.
Phase 3: payment of 20% of the value of the apartment in August 2014.
Actually, he is A payment made on the correct time according to the contract. Pursuant to the above provisions, building company X applies 50% reduced VAT for the amount he paid into A phase 2 (in August 2013).
4. The application of the 50% reduced VAT tax rates for commercial housing is rental apartment must meet the following conditions: a) apartments for rent must meet the condition that floor area under and are worth the equivalent of having the same type of apartment sale price below 15 million VND/m2.
The apartment of the same type as the apartment in the same area by area, the characteristics, the same position with apartment rental at the time of signing the lease contract.
b) sale price of the apartment of the same type used for determining the reduced VAT for apartments for rent in this clause is the prices include 10% VAT and includes maintenance works as specified.
c) The 50% reduced VAT tax rates for commercial housing for rent is calculated on the amount of rent charged in accordance with the provisions of the lease (regardless of the date of signing the contract) from 1/7/2013 to 30/6/2014 (including prepaid rent case for many years).
The business case for rent from 1/7/2013 to 30/6/2014 which have not received money for the rent, then determine the 50% reduced VAT tax rates charged on the amount for rent from 1/7/2013 to 30/6/2014.
5. Bill of sale, lease, lease to buy commercial housing in an reduced VAT: when the Bill of sale, lease, hire purchase commercial housing in an reduced VAT according to the instructions in this article, in-line VAT records "10% x 50%"; VAT cash flow record according to the amount of the tax has been reduced; line the total amount of the payment in the amount of money the buyer must pay.
Example 6: next up for example 5, at the time of collecting the money phase 2, construction company X invoiced delivered to Mr. A as follows: In column "Name of goods, service" record "payment phase 2-50% reduced RATES".
"Unit price" notes: 11,000,000 x 60 (m2) x 60% = 396,000,000.
"Number": 1 (waves).
"VAT" record: 10% x 50%.
"VAT Amount": 19,800,000.
"The total price paid" records: 415,800,000.
Example 7:

October 2013, A construction company contracted to sell an apartment, has entered an area of 50 m 2 with price not including VAT, not including the cost of maintenance of construction works is the bronze/m2 12,000,000 for him B. According to the contract the full amount of purchase of apartments he B payments for A company right at the time of signing the contract and the apartment was delivered in November 2013.
The case of the sale of the company's apartment A 50% reduction in VAT (price after VAT 10% and 2% works maintenance are 12,000,000 + 1,200,000 (10%) + 240,000 tax (maintenance works) = 13,440,000 VND/m2) at the time of collecting the money A company Bill delivered to Mr. B as follows : In the column "name of goods, service" record "in an apartment Sales rising 50% VAT".
"Unit price" notes: 12,000,000 x 50 (m2) = 600,000,000 contract.
"The number of" notes: 1 (flat).
"VAT" record: 10% x 50%.
"VAT Amount": 30,000,000 VND.
"The total price paid" record: 630,000,000.
6. value added tax declaration be reduced a) VAT declaration procedures follow the instructions in the tax administration Law, the law on amending and supplementing a number of articles of the law on tax administration and enforcement guidance documents.
b of the VAT reduction Bill) home in sale, rental, commercial hire purchase is declared according to the groups of "goods and services taxable at 10%" on the invoice statement, vouchers for goods or services sold attached to the tax RATES for taxpayers according to the method of deduction. Line note inscribed "50% reduction in commercial housing".
7. in case of from 1/7/2013, enterprises have been billed but not apply the 50% reduced VAT for sale, for rent, lease purchase commercial housing subject to the 50% reduction of VAT tax rates prescribed in this Bill, then adjusted and the adjusted Declaration additional, according to the regulations. The adjusted tax rate if the content has changed on the sale contract, lease, lease to buy commercial houses, the additional business Appendix stating the contents of this adjustment.
Chapter III IMPLEMENTATION article 5. Effective enforcement of this circular effect since 30 November 2013 and applies for the period of enterprise income tax and value added tax since July 1, 2013.
Article 6. Responsibility 1. The people's committees of provinces and cities under central directing agency organizations make the right prescribed by the Government and direction of the Ministry of finance.
2. The tax authorities responsible levels of popularity, tutorial, individual institutions follow the contents of this circular.
3. The organization subject to this circular follow instructions in this circular.
In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.