IT ' S SMART

The guide makes the extension, reducing some of the state budget revenues according to the Resolution.

Number 02 /NQ-CP on January 07, 2013 by the Government on some unremovable solutions.

difficulty for business production, market support, bad debt settlement, and more

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Tax Management Base 78 /2006/QH11 November 29, 2006;

State Budget Rules 01 /2002/QH11 December 16, 2002;

Land Law Base 13 /2003/QH 11 November 26, 2003;

Increased Value Tax Law Base 13 /2008/QH12 June 3, 2008;

Corporate Income Tax Law Base 14 /2008/QH12 June 3, 2008;

Parliamentary Base No. 02 /NQ-CP on 7 January 2013, the Government of the United States of Government on some difficult dismantling solutions for business production, market support, bad debt settlement.

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the Internal Revenue Service;

The Minister of Finance issued the Guidance Advisory implementation of the extension, reducing some of the State Budget revenues under Resolution No. 02 /NQ-CP on 7 January 2013 of the Government on some difficult dismantling solutions for business production, support, and support. market, solving bad debt as follows:

Chapter I

CORPORATE INCOME TAX

What? 1. Renewal of corporate income tax

1. Renewable 06 months of time the corporate income tax on the number of corporate income tax rates must submit to I and 3 months of time the corporate income tax on the amount of corporate income tax must be filed in the second quarter and the third quarter of the year. 2013 for the following subjects:

a) Business is small and medium-sized, including the branch, the subordinated unit, the independent accounting, cooperative (used under 200 labourers working the entire time of the year and has an annual turnover of no more than 20 billion dollars) (the latter is generally small and medium-scale business).

b) The business uses a variety of labourers (using over 300 labourers) in the manufacturing sector, macho, processing: Agriculture, forestry, fisheries, textiles, leather shoes, electronic components; construction of economic-social infrastructure (later known as business) It ' s a lot of work.

c) Investment business-business (selling, leasing, leasing) housing.

2. Small and medium-sized enterprises renew the regulation tax at the point a 1 This is that the business fulfills the criteria for labor and revenue, defined as follows:

a) How to define the criteria for labor:

The average number of workers for the year (not including the number of workers working the entire time of the branch, the unit directly but the independent accounting) as the base for determining the size and small scale business is the total number of workers that the business uses regularly per capita. in 2012 under 200 workers, not to tell workers with short-term contracts less than 3 months.

The number of annual regular use workers is determined in accordance with the Digital Information. 40 /2009/TT-BLTBXH December 03, 2009 of the Ministry of Labor-Trade and Social Affairs guide how the number of workers to use regularly by regulation at the Digital Protocol. 108 /2006/NĐ-CP September 22, 2006 of the Government regulates the details and guidelines for some of the provisions of the Investment Law.

For the newly established business from 1 January 2013, the total number of workers, not including labour, has a short-term contract under 3 months as the number of regular-use workers from the founding date to 31 March 2013 (if established in the fifth quarter). 2013), as of 30 June 2013 (if established in the second quarter of 2013), as of 30 September 2013 (if established in the third quarter of 2013) under 200 workers.

b) How to define the criteria for revenue:

The business had a $20 billion TNDN tax revenue in 2012 of no more than 20 billion co-identified base at the "sales of goods sales and provision of services" code [01] on Annex of the 2016 tax rate operating results (accompanied by the affidavit). TNDN tax decision 03 /TNDN of 2012)-Form 03-1A/TNDN (Board with Digital Information) 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance.

The newly established business case in 2012 of business production in 2012 was not enough for 12 months, and 2012 sales criteria were determined not to exceed 1.66 billion (x) the number of months of business production of the year.

For the newly established business in 2013, the revenue is determined base at the "fall in the term" in the term code [21] on the property tax-income Tax Record-Form 01A/TNDN or 01B/TNDN Form (Board accompanying Digital Information). 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance. If the business was established in the first quarter of 2013, the revenue identified in the 2013 quarterly note was no more than 1.66 billion (x) the number of months of business production in the quarter, established in the second quarter of 2013, the revenue identified in the paper. First quarter 2013 no more than 1.66 billion (x) the number of months of business production in the quarter, established in the third quarter of 2013, the revenue identified in the third quarter of 2013 was not too far too 1.66 billion (x) numbers. business production in the quarter.

c) The business case is that companies organize in a parent company model-the subsidiary that these companies meet the criteria for labor (used under 200 working full-time jobs) and has a 2012 turnover of no more than 20 billion dollars and no business. business in areas that are not restricted to taxes is subject to renewed corporate income tax.

d) Do not apply the extension of the business income tax income tax at the point of a 1 This Article for the following subjects:

-Business operates in the fields: Finance; banking; insurance; securities; lottery players; prizes of reward; commodity sales, special consumption tax-borne services.

The case of a small and small-scale business does not business in the areas: finance, banking if in another income from financial business activities such as: bank deposit interest, loan interest is renewed to pay taxes including investments. income stated above of the business.

-The economic organization is a career unit.

3. The business employs a variety of labourers (including the number of labour of the branch and unit subordinated) in the areas that are to be renewed in the instruction tax at the point b 1 This includes:

a) Enterprise a total The labor number used regularly in 2012 over 300 people, not to mention the contract with a short-term contract less than 3 months for the established business prior to 1 January 2013.

The number of annual regular use workers is determined in accordance with the guidelines at No. 40 /2009/TT-BLTBXH December 03, 2009 of the Ministry of Labor-Trade and Social Affairs guide how the number of workers to use regularly by regulation at the Digital Protocol. 108 /2006/NĐ-CP September 22, 2006 of the Government regulates the details and guidelines for some of the provisions of the Investment Law.

For the newly established business from 1 January 2013, the total number of workers, not including labour, has a short-term contract under 3 months as the number of regular-use workers from the founding date to 31 March 2013 (if established in the fifth quarter). 2013), as of 30 June 2013 (if established in the second quarter of 2013), as of 30 September 2013 (if established in the third quarter of 2013) over 300 workers.

In the parent company model, the parent company, the number of employees that define the parent company under the tax-filing object, does not include the number of labor of the subsidiary and vice versa.

b) The amount of corporate income tax is renewed tax is the amount of tax on the income of manufacturing activity, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes, electronic components and from the construction of economic-social infrastructure works. Yeah.

c ) Manufacturing, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes (including leather shoes, leather sandals), electronic components are defined by regulations at the Vietnam Economic Industry System issued by Decision No. 10 /2007/QĐ-TTg January 23, 2007 by the Prime Minister.

d) Construction of economic infrastructure-social infrastructure including construction, construction, installation: Water plant, power plant, transmission, electrical distribution; water-release system; roads, railways; port, seaport, river port; airport, airport; airport, airport, port, port; the station, the marina; the construction of schools, hospitals, cultural houses, cinemas, performing arts facilities, training facilities, sports competitions; sewage treatment systems, solid waste; communications work, irrigation works, forestry, forestry, fishing, and water. Oh,

4. Investment business-business (selling, leasing, leasing) housing is renewed tax on the amount of tax on income from investment activity-housing business, does not distinguish the size of the business and the number of employers.

What? 2. Identilocate that the business income tax is renewed

1. The number of corporate income tax is born having to submit to I, the second quarter and the third quarter of 2013 of corporate subject-to-be-to-be-to-be-to-be-class business income tax rates quarterly, quarter-and third quarter of 2013.

2. The amount of corporate income tax is renewed to the tax that is determined by the business of the business of the business if the private accounting business is obtained from the business activity renewed tax return.

3. The business case that just has income from manufacturing activity, the business is renewed for the income tax that has just been obtained from manufacturing activity, the business is not renewed tax, the private accounting must have to be taxed separately from business activity. taxes and business activities are not renewed to pay taxes to prescribe their own taxes. In the case of infusion, the value of the third quarter, the second quarter, the third quarter of manufacturing operations, the business was renewed in proportion to the total revenues of the production activities, the business being renewed. It ' s the total revenue of the business.

What? 3. Time to renew your corporate income tax

The business makes a number of quarterly temporary corporate income tax revenues in 2013 under the provisions of the Tax Management Law. The tax filing period is 06 months from the expiration date of the corporate income tax on the number of corporate income taxes that must be filed in 2013 and 03 months from the expiration date of the corporate income tax on the number of income taxes. The student business was born in 2013 and the third quarter of 2013 under the Tax Management Law as follows:

1. The period of tax filing on the number of taxes submitted by the first quarter of 2013 was renewed for the rate to be delayed by 30 October 2013.

2. The period of tax filing on the number of taxes submitted by the second quarter of 2013 was renewed for the slog tax rate by 30 October 2013.

3. The period of tax filing for the third quarter of the third quarter of 2013 was renewed for the tax rate of 30 January 2014.

4. The case of a prescribed tax day at 1, 2 and 3 This is the statutory holidays of the law, the time the tax payout is charged on the next day of work.

What? 4. Conditions, sequences and procedures that extend taxes

1. Enterprise is renewed to pay corporate income tax in Article 1 This is the established business and operate under a Vietnamese law; implementing an accounting regime, invoicing, evidence from the rule of law and paying tax on the prescribed list. Talk.

2. An object belonging to the subject is renewed by regulation at Article 1 This is to set the Appendix 1 Appendix 1 (issued by this Smart) and send to the direct management tax authority accompanied by a quarterly temporary corporate income tax return, It is clear: The case of an object belonging to the subject is renewed to pay the corporate income tax and the corporate income tax is renewed tax.

3. During the time being extended to pay taxes, the business is not considered to be a violation of tax filing and not to be fined on the slow behavior of paying taxes on the tax number to be renewed.

Chapter II

VALUE ADDED TAX

What? 5. Renewable value tax filing

1. Renewable 06 months of the increase in value added tax (GTGT) for the number of GGTGT taxes required by January, February, March 2013 (not including the GTGT tax in the import stitchup) to businesses that are performing the GTGT tax in accordance with the method. deducted from the following subjects:

a) Business is small and medium-sized, including cooperative (used under 200 working full-time jobs and has an annual turnover of no more than 20 billion dollars), does not include operating businesses in areas: finance, banking, insurance, securities, and business. Stock, lottery, award-winning game, commodity production, special consumption tax service. (the latter is generally small and medium-scale business).

b) The business employs a variety of labourers (using over 300 labourers) in the field of manufacturing, macho, processing: agricultural, forestry, fishery, textiles, leather shoes, electronic components; construction of economic-social infrastructure (later known as business) It ' s a lot of work.

c) Investment business-business (selling, leasing, leasing) housing and businesses that produce items: iron, steel, cement, brick, tile.

2. Small and small-scale business stipulated at the point a 1 This is that the business fulfills the criteria for labor and revenue criteria defined as follows:

a) How to define the criteria for labor:

The average number of workers for the year (not including the number of workers working the entire time of the branch, the unit directly but the independent accounting) as the base determines the small and medium-size business as the number of workers that the business uses regularly per capita. In 2012, it was not reported to have a short-term contract for less than three months.

The number of annual regular use workers is determined in accordance with the Digital Information. 40 /2009/TT-BLTBXH December 03, 2009 of the Ministry of Labor and Social Labor Guide how to calculate the number of regular employers according to regulation at the Digital Protocol. 108 /2006/NĐ-CP September 22, 2006 of the Government regulates the details and guidelines for some of the provisions of the Investment Law.

For the newly established business from 1 January 2013, the total number of labour, not including labour with a short-term contract under 3 months, was calculated from the date of its founding to 31 January 2013 (if established in January 2013), to the time of 28/2/2013 (if successful) in February 2013), as of March 31, 2013 (if established in March 2013).

b) How to define the criteria for revenue:

The business had in 2012 sales of no more than 20 billion co-identified base at total target [34] (Total Revenue of HHDV sold, including tax revenue and non-tax GTGT) on the monthly GTGT Tax Sheet (sample 01 /GTGT issued). with the Digital Information 28 /2011/TT-BTC February 28, 2011) from January to December 2012.

The newly established business case in 2012 operating business production in 2012 was not enough 12 months or the newly established business in 2013 was the revenue criterion defined as follows: Total spending [34] (Total Revenue of the Company). HHDV sold, including taxable and non-taxable GTGT revenues) on the GTGT Tax Sheet of the months of business production months that did not exceed 1.66 billion people with (x) the number of months of business production.

c) The business case is defined as a small and medium-scale business that has branches, units subordinated to other provincial-level localities where the business is based in the headquarters (not including units of construction, installation, outselling of foreign provinces). GTGT taxes on a 1% rate, 2%) implement a separate GTGT tax with the direct management tax authority of the branch, the unit subordinated to the Branch, the subordinated unit also under the value of the GTGT tax.

The business established a branch list, the unit of subordination (which notes the name, address, tax code, labor number and the operating area of each branch) and announces the list for the branch directly administered tax authority, the unit of subordination. The business must be held accountable to the law on the accuracy of the Branch list, the unit of subordination sent the tax authority.

d) Do not apply to renew the 6-month extension of the GTGT tax on the following subjects:

d.1) Enterprise operates in areas: finance, banking, insurance, securities, lottery, award-winning games, commodity production, special consumption tax-borne services.

d.2) The economic organization is a career unit.

3. The business uses a variety of labourers (using over 300 labourers) (including the number of subsidiaries of the branch and unit subordinated) in the areas that are to be renewed to pay the GGTGT tax at the point b 1 This includes:

a) Enterprise a total The labor number used regularly in 2012 over 300 people, not to mention the contract with a short-term contract less than 3 months for the established business prior to 1 January 2013.

For the newly established business from 1 January 2013, the total number of labour, not including labour with a short-term contract under 3 months, was calculated from the date of its founding to 31 January 2013 (if established in January 2013), to the time of 28/2/2013 (if successful) Prior to February 2013), as of March 31, 2013 (if established prior to March 2013).

Manufacturing, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes (including leather shoes, leather sandals), electronic components, and more. rules at the point b 1 This is determine the specified base at the Vietnam Economic Industry System issued by Decision No. 1. 10 /2007/QĐ-TTg January 23, 2007 by the Prime Minister.

The construction of economic-social infrastructure-the society stipulated at the point b 1 This includes construction, construction, installation: water plants, power plants, transmission works, electrical distribution; water-release systems; roads, railways; cargo ports. not, seaport, river port; airport, terminal, terminal; construction of schools, hospitals, cultural houses, movie theaters, training facilities, sport facilities, sports treatment systems; sewage treatment systems, solid waste; contact information, public information, public health; Irrigation, forestry, fishing.

b) The business case that employs many workers with a field business manufacturing activity is not renewed, the number of GTGT tax is renewed as follows:

GTGT tax renewed last month	=	The number of GTGT taxes must submit to the Record of the Month renewed	x	The field ' s GTGT tax revenue is renewed this month.
				Total sales revenue, GTGT tax service in May.

c) The branch, the direct unit of the business that employs many of the labor in other provincial areas where the business is headquartered in implementing its own GTGT tax with the direct management tax authority of the branch, the unit is directly subordinate. is renewed to pay the GTGT tax (excluding the unit of construction activity, installation, current sale of foreign-provincial GTGT tax in a 1%, 2%) if the branch, the subordinated unit of the business-producing activity of the field is renewed.

In the branch case, the corporate subordination of the business that does not have a business-based business of being renewed is not subject to the value of the GTGT tax.

The business established a branch list, the unit of subordination (which notes the name, address, tax code, labor number and the operating area of each branch) and announces the list for the branch directly administered tax authority, the unit of subordination. The business must be held accountable to the law on the accuracy of the Branch list, the unit of subordination sent the tax authority.

4. Investment business-business (selling, leasing, leasing) housing and businesses that produce items: iron, steel, cement, bricks, tiles (not distinguished by business scale and number of workers) are renewed to pay GTGT tariffs at point c 1 This is defined as follows:

a) The number of GTGT tax is renewed that the number of GTGT taxes must submit to the product is housing, iron, steel, cement, brick, tile.

The business case that performs many manufacturing activities, business outside of the products that are renewed, the number of GTGT tax is renewed for the month is determined as follows:

The GTGT tax is renewed	=	The number of GGTGT taxes must be filed on The Journal of the Month is renewed.	x	GTGT tax revenues of product is home, iron, steel, cement, brick, vomiting.
				Total sales revenue, GTGT tax service

b) The branch, the subordinated unit of investment business-business (selling, leasing, leasing, leasing) housing and businesses that produce items: iron, steel, cement, bricks, tiles in other provincial-level localities where the business is based on its own implementation. the separate GTGT tax with the direct management tax authority of the branch, the unit of subordination also identifies as instructed at the point of this paragraph to determine the number of GGTGT taxes to be filed for the product of housing, iron, steel, cement, brick, tile.

5. Some other guidelines

a) The business belonging to the subject is renewed to pay the GTGT tax in a guidrate at this implementation implementation, submit the January GGTGT Tax Record, February, March 2013 by regulation but not directly filed by the number of GGTGT taxes filed on the Tax Paper. GTGT prescribes.

-The January 2013 GTGT tax filing was delayed by August 20, 2013.

-The February 2013 GTGT payment deadline was on September 20, 2013.

-The March 2013 GTGT tax filing was delayed by October 21, 2013.

b) The self-defined business belonging to the object is renewed for the payment of the GTGT tax, the number of GTGT tax is renewed, prescribes on Appendix 2 (issued by this message) and sent the same GGTGT tax declarer of the month being renewed.

The business case filed the GGT Tax Month January, February, March 2013 but not yet Annex 2 stated above, and sent supplements to the tax authority. During the extension of the tax filing, the unit was not subject to tax-filing delays.

c) The business of the object is renewed to submit a GTGT tax in the guidelines at this Article if filed, tax on the number of GGTGT taxes filed in January 2013, the implementation of the adjuvable supplement. After prescribation if there is a compensation tax amount that is offset by the number of GGTGT taxes must be submitted by other activity or the GTGT tax number must submit to the next tax period or to offer the tax refund by regulation.

Chapter III

LAND RENT AND LAND USE

What? 6. Lower land rent

1. Subject applies

a) The economic organization (including career units in procurement, cooperation), household, individual was paid by the state for rent land annually from December 31, 2010, using the right land, in 2011 under the right to regulate land rent. By the rules of the Decree. 121 /2010/NĐ-CP On December 3, 2010 the government and the lease of the land were born in 2013, the year 2014 increased over two times as the land lease was born in 2010.

The amount of land rent as a review base is down by Resolution No. 02 /NQ-CP, and the regulation in this is that the lease of the land is to be born in the year excluding compensation, with the aid being subtracted from the lease of the land to submit to the rule of law.

b) Economic organizations, households, individuals specified at this one's point in 2013, 2014 were reduced to land rent, the other prescribed water lease by which the amount of land rent had to submit after the loss of the amount being reduced by a different regulation larger than twice. The amount of land rent required by the year 2010 was also reduced to land rent in 2013, as of 2014.

c) Economic organizations. It ' s the subject of a 2012 lease on the lease. 83 /2012/TT-BTC January 23, 2012 of the Ministry of Finance but has not been resolved due to the procedure of procedure regulation, records according to the Digital Information 83 /2012/TT-BTC.

These cases also continue to consider reducing the lease of the land required by 2012 when the text sent to the tax management agency directly pursues to Section 3 This Article.

d) The state's use of land leased from before December 31, 2010 but there was not enough land papers under the law of the land, not violation of laws relating to the administration of land use, land rent must be filed in 2010. is a temporary tax rate by the land-based tax rate bill in the United States. 142 /2005/NĐ-CP 14 November 2010 of the Government and in 2011 is calculated under the lease of the land lease stipulated at the Digital Decree 121 /2010/NĐ-CP December 3, 2010 of the Government, if the amount of land rent must be filed in 2013, 2014 greater than 2 times the amount of land rent required by the year 2010.

2. Organization, household, individuals belonging to the specified object at Clause 1 This is reduced by 50% (year ten percent) the amount of land leased must submit in 2013, 2014. When the lease was reduced by the number of tenants in 2013, 2014 was still larger than 2 times the amount of land deposits submitted in 2010, and it was continued to be reduced to the amount of land rent required in 2013, 2014 by 2 times the number required in 2010.

3. The procedure, the procedure and the authority to reduce land lease is performed as follows:

a) Economic organizations, households, households, individuals on the property, to reduce land deposits under Article 1 This must have a written offer to reduce land rent to direct tax management, which must be full of information on the basis of the sample. regulation at Annex 3 issued by this message.

b) The proposed base of the person leased by the state, the tax regulator directly examining the filing, listing the list, taking the opinion of the same environmental resource agency and the approval of the UBND; on that basis the decision issued a decision to reduce land rent. according to the authority stipulated at Article 16 of the number 142 /2005/NĐ-CP November 14, 2005 of the Government and the revised, complementary (if available).

For cases using the state ' s lease land but there is not yet full of prescribed land leaflets, the amount of land rent must submit to the unit being subject to a temporary tax authority. then the tax authority makes adjustments to the number that must submit (the filing number) of 2013, 2014 and specify on the Notice of the lease of the land. When the unit completed the procedure on land lease by regulation, the tax authority issued a decision to reduce land rent; the amount of land rent was reduced on the decision that the amount of land rent was determined to be temporarily reduced by regulation.

c) During the time filed records to the tax authority without the approval of the approval of the provincial UBND (for economic institutions) and the district-level UBND (for households, individuals), economic institutions, households, individuals belonging to the prescribed cases at the site of the government of the country. The sum of this was paid for by the amount of land rent required in 2010.

What? 7. Land Use

1. The projects using land on the purpose of building houses for sale, for rent, infrastructure business to transfer in the form of a land-based state of land that would collect money using land where the investment owner was handed over land to perform but has not completed the financial obligation. It is due to financial difficulties such as: financial results as of December 31, 2012 where the loss or cost of the business is greater than the revenues due to excessive inventory value or that the business has actually cost large investment costs but has not yet been available. sales due to unsold goods are paid for land use in the 24-month term since the date must pay the use of the land on the tax authority ' s notice. And not slow down during this time.

2. The investment of projects that have not yet completed financial obligations on land use (SDE) due to the financial difficulties stipulated at 1 This must have the text of the offer accompanying the documents that are relevant to the information stated in the text sent to the facility. Tax management-where the unit is filing a TNDN tax on the sample at Annex 04 issued by this message; Case base receives, the tax authority set up the mailing list to the Finance Department, the Department of Natural Resources and Environment and the provincial UBND report to UBND. the provincial level through Permanent Permanent consideration when deciding on the basis of a local budget balance.

These cases, when prescribation of quarterly temporary business income tax, the project holder must make a deposit of the land using the land corresponding to the income prescribed by the prescribed pattern at Annex 05 issued by this Information. The amount of the SDE must be submitted as the amount determined corresponding to the amount of the project's investment holder, which has been obtained under the contract transfer contract contracts; the transfer contract case does not specify the amount of the SDE proceeds, and the sum of the total. SDU sales have to submit NSNN on a total sales revenue of the business ' s real estate transfer operation.

Chapter I V.

THE ORGANIZATION.

What? 8. Effect of execution

This message is effective. Execs since the day March 25, 2013.

What? 9. Responsibility for execution

1. The People's Committee. the Wake up The city of Central City. instruct the organizational authorities to implement the correct implementation according to the government regulation and the direction of the Ministry of Finance.

2. The tax authority provides a common sense of responsibility, instructs organizations, individuals to follow this information.

3. The organization, the personal subject of this Smart-adjuvated object, performs as a guide to this information.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.