DECREE

Q Define details i One. Stain. Effective July 1, 20. 1 3 of

The law is amended. plugin Add a Stain. The business income tax law.

And the law is correct socket i, add a s Stain. The value of the Value Added Tax Law

______________________________

The Law base. Nest Government of 25 months. 1 Two, 200. 1 ()

The Tax Management Law Base November 29, 2006 and the Amendment Law socket i, addition to some of the provisions of the Tax Management Law November 20, 2012;

The Value Tax Code increased March 3 Ah! 6 in 2008 and Law amended, b socket add some of the provisions of the Value Value Tax Act 19 th Ah! 6 years 20 1 Three.

The Business Income Tax Act of June 03, 2008 and the Amendment Law. socket i, b socket add some of the business income Tax Law June 19, 2020. 1 Three.

At the suggestion of Minister of Finance I'm Well,

Ch I'm The government issued a decree to rule out the details of the world. i One. Stain. Effective July 1, 20. 1 3 of the amended Law, plugin Add a Stain. The article of the Enterprise Income Tax Law and the Adjustment Legislation socket i, add a s Stain. The value of the Value Added Tax Act.

What? 1. The adjustment range

This decree specifies the details of the execution of 3 Articles 1, Clause 2, Clause 3 Articles 2 The amended law, which adds some of the provisions of the Value Tax Law increased on June 19, 2013, and point 2 paragraph 6, Points 2b 7 Article 1 The Act amended, adds a s. Stain. Article of the Tax Income Tax Law June 19, 2013.

What? 2. Apply a 20% corporate income tax tax on d o He has a total of 20 billion total sales. Oh. According to Regulation 2 paragraph 6 Article 1: socket i, add a s Stain. Article brew Corporate Income Tax Law

1. Corporate is established by the regulation of Vietnamese law Oh, K Okay. The entire partnership, whose career unit has a total annual revenue of less than 20 billion dollars, has been imposed by 20% since July 1, 2013.

The total revenue year as a base determines the business of the applied object. What? 20% regulation at this one is the total sales revenue, supply c All The service of the business of the previous year is adjacent.

The business case has a total time of business manufacturing activity since its inception to the end of the 2012 corporate income tax period not enough 12 months or more than 12 months by regulation or newly established in the first 6 months of the year. In 2013, sales of the business determined that the business would be imposed by a 20% tax rate stipulated that the monthly average monthly sales of 2012 or the average monthly average of the month of 2013 as of June 30, 2013 did not exceed $1.67 billion.

2. The tax rate of 20% rules at 1 This Article does not apply to the following earnings:

a) Income from capital transfer, transfer of capital to capital; income from real estate transfer (excluding income from investment-k) i Social housing. Okay. This is three of these resolutions, income from the Chuy. Okay. n concessions of investment, transfer of the right to investment project, transfer of exploration rights, mining of minerals; income received from manufacturing operations, business outside Vietnam;

b) Income from search operation, exploration, oil extraction, gas, rare precious resources and income from mining operations;

c) Income from the service business is subject to a special consumption tax in accordance with the rules of the Law I Special consumption.

What? 3. Apply business income tax rate of 10% to Oh. i income from investment-the social housing business as prescribed at Travel. Okay. m 2b paragraph 7 Article 1 The amendment law, which adds some of the business income Tax Law

1. The business makes investment-the social housing business is imposed by a 10% tax on the income from the sale, leasing, rental rental in the society that was born on July 1, 2013, not dependent at the time of the contract signing, for rent or for rent. I rented a house in society.

The social housing regulation at this paragraph is home to the State or t. socket function, individuals belonging to the investment economic components build and meet the housing criteria, on the home sale price, on the rental price, on the rental price, etc., etc. Okay. Fuck. Stain. The statue, the condition that is bought, is hired, is rented out of social housing in accordance with the laws of the housing law.

Income from investment-the social housing business that is applied to a 10% tax rate at this paragraph is income from the sale, leasing, rental rental from July 1, 2013; school h. The private non-accounting business is part of the income from the sale, rental, rental rental in society that arise from July 1, 2013, the income imposed by a 10% tax rate is determined in proportion between operating sales, leasing, leasing, and leasing. House in society on the total revenue during the corresponding time of the business.

2. The business is applied to the applicable tax incentives at Clause 1 This is the business that imples accounting, invoicing, magnetic and filing tax filing.

What? 4. Apply 5% tax on sale, lease, rental rental in social housing regulations at Clause 3 Articles 1 and down 50% m. Come on The tax rate tax rate increases to the sale, leasing, lease-to-trade in the trade stipulated at paragraph 3 Article 2 of the amended law, added some of the value of the Value Added Tax Act as follows:

1. The adoption of the value tax rate rose by 5% since July 1, 2013 for the sale, leasing, leasing rent in society.

The social housing is regulated at the convention at the provisions of Article 1 Article 3 of this decree.

School. p sells, rent-to-home rental, 5% tax imposed on a sale contract, social housing rental signed from July 1, 2013 and applicable to the amount of payment from 1 July 2013 of the contract signed before 1 July 2013.

School. p rents out social housing, 5% tax imposed on the base at the time Okay. Net income (including the pre-payment case for many times) since July 1, 2013. School. The business has not received its rent since July 1, 2013, when it comes to application.

2. A 50% reduction in the value of the value tax increased from July 1, 2013 to the end of June 30, 2014 for the sale, rental or rental rental in trade is the completed apartment with a floor area of less than 70 m. ² And it ' s worth less than 15 to -Yeah. ² .

Commercial housing is the complete apartment specified at this paragraph. l The apartment is completed, the test is obtained by the owner's design and is used to stay immediately after delivery; for the rental apartment to meet the conditions of under 70 m. ² And there ' s a value equivalent to the apartment with the same kind of sale price. Oh. $15 million. ² .

The price of sale, rental price, rental price in trade is well documented in h p copper; for the case of sale or rental price is the sale price, the purchase price has included a 10% increase in value added tax and has included a prescribed work maintenance fee. The commercial housing case sold by means of payment, repayment, the sale price is a once-paid sale that included a 10% increase in value tax and a premium. to Work. to By regulation, it does not include the return of interest, the slow return, and other interest.

The 50% reduction in the value of the value of the value of the value of the value of the sale, the lease of the purchase at the trade trade before July 1, 2013, and the contract contract from July 1, 2013 to the end of June 30, 2014 was applied to the number. Payment during the period from July 1, 2013 to the end of June 30, 2014.

A 50% reduction in the value of the value added tax rate for the commercial housing lease is calculated on the amount paid for each year prescribed by the lease contract from July 1, 2013 to the end of June 30, 2014 (including the case. Pay the rent for multiple n What? m). The business case for home rental from July 1, 2013 to the end of June 30, 2014 without receiving the rent for th ... What? decreased 50% of the price tax rate to It was raised on the lease count from July 1, 2013, to the end of June 30, 2014.

What? 5. Effect of execution

This decree has been valid since the date of the signing.

What? 6. i Execs

1. The Ministry of Finance directed this decree.

2. Ministers, peer-to-peer agencies, Head of Government Office, Chairman of the Government Brew The people of the province, the central city of the Central and the institutions, the individual responsible for the implementation of this decree. .