Circular 83/2012/tt-Btc: Guide Implementation Of The Exemption, Reduce, Renew Some Of The Revenues The State Budget Under Resolution No. 13/nq-Cp On 10/5/2012 Of The Government On A Number Of Solutions Etc. ..

Original Language Title: Thông tư 83/2012/TT-BTC: Hướng dẫn thực hiện việc miễn, giảm, gia hạn một số khoản thu ngân sách nhà nước theo Nghị quyết số 13/NQ-CP ngày 10/5/2012 của Chính phủ về một số giải pháp tháo gỡ khó...

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FINANCE MINISTRY
Numbers: 83 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 23, 2012

IT ' S SMART

The guide performs the exemption, reducing, restricting some of the state budget revenues.

Resolution No. 13 /NQ-CP on 10/5/2012 of the Government on some solutions

remove the difficulty for business production, market support.

________________________

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

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

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

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

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

The Ministry of Finance directed the Government's 13 /NQ-CP Resolution on 10 May 2012 on some difficult dismantling solutions for business production, market support as follows:

What? 1. Renewable value tax filing

1. Renewal 6 months of the increase in value added tax (GTGT) of April, May, June 2012 (excluding a GTGT tax in the import stitchup) to businesses that are performing a GTGT tax filing under the deduction of the following subjects:

a) Small and medium-sized business, including cooperatization (later known as small and medium-sized enterprises), does not include small and medium-sized enterprises in the fields: lottery, securities, finance, banking, insurance, commodity production, corporate service, and business. Special consumption tax and business ranked 1, special class of economic corporations, Corporation Corporation.

b) Enterprise in the manufacturing sector, macho, processing: agricultural, forestry, fishery, textiles, leather shoes, electronic components; construction of economic-infrastructure works-the use of many labourers (later known as businesses using multiple TB) All right.

2. Small and moderate business at point A 1 This is that the business meets the criteria for capital or labor as specified in Clause 1 Article 3 of the number of Protocol 56 /2009/NĐ-CP June 30, 2009 of the Government on the Assistance of Small and Small Business Development.

a) The number of capital as a base identifies small business and is both a total source of capital expressed in the Balance Sheet on December 31, 2011 of the business. A small and newly established business case from January 1, 2012, the number of capital as a small business identifies as a small business and a charter capital in the Business Registration Certificate or First Certificate of Investment.

b) The number of annual workers as a base for defining small and medium enterprises (including the number of branches of the branch and unit subordinated) was the number of workers that the business used regularly per capita in 2011, not to tell workers with short-term contracts under the government. 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 2012, 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 30 April 2012 (if established before May 2012), to 31 May 2012 (if established). Prior to June 2012), as of June 30, 2012 (if it was established before July 2012).

c) For businesses that operate a variety of professions, the identification of small and medium enterprises is to determine the capital or labor criteria by regulation at the Digital Protocol. 56 /2009/NĐ-CP is based on the main business profession in the business registration certificate of the business. The undetermined case of the business ' s main business activity then uses one of the criteria below to determine the main business activity of the business:

-The number of jobs that work most in every business activity of the business in 2011.

-The highest revenue in every business business in 2011.

The case of using the above criteria is still not determined to be the main business activity of the business to identify small and medium-term enterprises at the criteria for capital or the lowest labor number of the profession in the number of professions that practice. enterprise with business activity in 2011 by regulation at Clap 1, Article 3 of the Digital Protocol 56 /2009/NĐ-CP .

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

d.1) Small business and just business in the fields: lotteries, securities, finance, banking, insurance, commodity production, special consumption tax-borne services.

Cases of small and medium-to-business enterprises in the sectors: lotteries, securities, finance, banking, insurance, commodity production, special consumption tax-borne services that have a value of the GTGT taxable business are extended beyond. active sales of lottery business, securities, finance, banking, insurance, commodity production, special consumption tax-borne services, the number of GTGT taxes must submit to other business production activities is renewed and defined as follows:

GTGT tax renewed last month

=

The number of GTGT taxes must submit to the Record of the Month renewed

x

The operation ' s GTGT tax revenue is renewed this month.

Total sales revenue, GTGT tax service in May.

d.2) The business is ranked 1 by regulation at Digital Federal Information. 23 /2005/TTLT-BLTBXH-BTC August 31, 2005, of the Ministry of Labor and Social Affairs and the Ministry of Finance to rank and rank as a member of the board of directors, General Manager, Director, Deputy Director, Deputy Director, Chief Accounting Officer.

d.3) Special class business pursuits at Decision 185/TTg on 28 March 1996 of the Prime Minister of the Government of the Special State Business and Decision No. 186/TTg on 28 March 1996 of the Prime Minister on the List of Special Countries. A special state business.

d.4) The economic organization is a career unit.

3. The business uses a variety of 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) The business has a regular total number of regular employment in 2011 over 300 people, not including labour that has a short-term contract less than 3 months for the established business prior to 1 January 2012.

For the newly established business from 1 January 2012, the total number of workers of over 300 people, not including labour with a short-term contract of less than 3 months was calculated from the date of its founding to 30 April 2012 (if established prior to May 2012), to 31 May 2012. (if established prior to June 2012), as of June 30, 2012 (if established before July 2012).

Manufacturing, macho, processing: agricultural, forestry, fishery, textiles, leather shoes, electronic components stipulated at the point b 1 This is determined base by regulation 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.

4. Branch, unit subordinated to small and medium enterprises, the business employs many other provincial-level workers where the business is headquartered (excluding the unit that has construction, installation, outselling of foreign-owned foreign capital). GTGT is a 1%, 2% ratio) Implementing its own GTGT tax with the direct management tax authority of the branch, the subordinated unit is also subject to the value of the GTGT tax.

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.

5. Members of the object belonging to the subject are to renew the GGTGT tax in guidelines at this implementation implementation, filing the GTGT Tax Paper April, May, June 2012 under the regulation but not directly filed by the GTGT tax on the Tax Paper. GTGT prescribes.

-The April 2012 GTGT payment deadline was on November 20, 2012.

-The annual GGT tax deadline of May 2012 was due to be on December 20, 2012.

-The June 2012 GTGT tax filing was delayed by 21/01/2013.

6. The self-defined business is subject to a GTGT tax filing, the number of GTGT tax is renewed, prescribes on Appendix 1 (issued by this message) and to the same monthly GTGT tax declaration.

The business case filed the GTGT Tax Record in April 2012 but has not yet set the Appendix 1 set up and submitted the supplement to the tax authority. During the extension of the tax filing, the unit was not subject to tax-filing delays.

What? 2. Reduced land rent

1. Down by 50% of the land rent required by 2012 to economic institutions, businesses operating in the commercial sector, the service is being leased by the state to pay land rent annually whose land lease is imposed under the regulation at the United States Congress. number 121 /2010/NĐ-CP 3 December 2010 of the Government. The reduced mechanism was implemented by regulation at Decision 2093/QĐ-TTg on 23 November 2011 by the Prime Minister.

2. Conditions, procedures, procedures and authority to reduce land rent were made in accordance with instructions in Public Works 17969 /BTC-ICCS on 30 December 2011 by the Ministry of Finance and the Ministry of Finance of the Guide to Decision No. 2093/QĐ-TTg on 23 December 2011. November 2011 by the Prime Minister.

What? 3. Renewal of corporate income tax

1. The 9-month limit of corporate income tax on the amount of corporate income tax must be submitted by 2010 onwards until May 10, 2012 the business has not submitted the State Budget of the Businesses:

a) Small and medium-sized enterprises (including cooperatim), which does not include small business and just business in areas: lottery, securities, finance, banking, insurance, commodity production, special consumption tax, and business. is ranked No. 1, Special Class of the Economic Group, Corporate Corporation.

b) Enterprise in the manufacturing sector, macho, processing: agricultural, forestry, fishery, textiles, leather shoes, electronic components; and construction of economic-social infrastructure works.

c) The production of mechanical products is the manufacturing materials, waterways (including domestic and marine transport), steel production, cement; small and medium-sized enterprises in the real estate business.

There was no delay in the period since January 1, 2012, until the end of September 30, 2012, for the amount of corporate income tax that has not yet submitted the state budget of the state-owned enterprises in this clause. In case the tax authorities announced the number of delayed fines, the tax authority made a repayment of the amount of a delay.

On 1 October 2012, businesses to pay corporate income tax on the tax number were renewed by regulation at this clause.

Prior to October 1, 2012, the business was reported by the authority to inspect, examine the number of corporate income tax of the period of the period due to regulation at this expense larger than the number of self-reported or unpublished business taxes. The number of corporate income tax revenues increased by September 30, 2012, and the non-recalable penalty between January 1, 2012 and September 30, 2012.

From October 1, 2012, the business was reported by the authority to inspect, examine the number of corporate income tax of the period of the period due to regulation at this expense larger than the number of self-prescribed or unpublished business taxes. The tax rate was delayed by the number of taxes on the period between January 1, 2012 and September 30, 2012.

2. Renewable 9 months of time the corporate income tax on the amount of corporate income tax must submit by 2011 that the business has not yet submitted the State Budget of the business production of mechanical products as manufacturing materials, waterways transport (including:) Both domestic and marine shipping), steel production, cement (except small business and just business in this area); Small and medium-sized enterprises in the real estate business.

Not to be delayed by the time of 01/04/2012 until December 31, 2012, the amount of corporate income tax is not filed by the state budget of the business. In case the tax authorities announced the number of charges behind it, the tax authority must make a notice of the amount of a slow fine.

On 02/01/2013, businesses to pay corporate income tax on the tax number were renewed by regulation at this clause.

Prior to 01/01/2013, the business was reported by the authority to inspect, examine the number of corporate income tax revenue of the period-under-regulation period at this expense larger than the number of self-prescribed or unpublished business taxes. The number of corporate income tax revenues increased by the end of December 31, 2012, and the non-recalable penalty between 01/04/2012 and December 31, 2012.

From 1 January 2013, the business was reported by the authority to inspect, examine the number of corporate income tax of the period of the period due to regulation at this expense larger than the number of either self-reported or unpublished business taxes. The tax rate for the number of taxes was increased between 01/04/2012 and December 31, 2012.

3. The corporate income tax must submit in 2011 of small and medium-sized enterprises (excluding small and medium-sized businesses); Enterprise in the manufacturing sector, macho, processing: agricultural, forestry, fishery, textiles, leather shoes, etc. Electronic components; construction of economic-social infrastructure works that employ many workers are made to renew their taxes in accordance with the Digital Decision. 21 /2011/QĐ-TTg, Number Decision 54 /2011/QĐ-TTg, Number Decision 04 /2012/QĐ-TTg of the Prime Minister.

4. Businesses are renewed to pay corporate income tax in accordance with Clause 1, Clause 2 above if it is being forced to enforce a tax administrative decision due to corporate income tax debt, temporarily not performing tax forced in the interval. time to be renewed for corporate income tax.

5. Small business and just operating business in the sectors: lotteries, securities, finance, banking, insurance, commodity production, special consumption tax-borne services (including case of other business activities); Enterprise is used as a result of the business. level 1, Special Class of the Economic Group, Corporate Corporation; Economic Organization is a non-object career unit that is renewed to pay corporate income tax.

Businesses in the manufacturing sector, macho, processed: agricultural, forestry, fishery, textiles, leather shoes, electronic components; construction of economic infrastructure-the society that uses a variety of labourers; the business of producing mechanical products is the product of the product. Export, rail transport (including marine and marine transport), steel production, cement with other business activities (in addition to business activities in areas: lottery, securities, finance, banking, insurance, production of goods, services, etc.). The special consumption tax, which is still renewed for the amount of corporate income tax that has not yet submitted a state budget by statute. This is it.

6. Enterprise is renewed to pay a business income tax in this Article is that the business is established and operates under a Vietnamese law; implementing the accounting regime, invoicing, evidence from the rule of law and filing tax on the manifest.

7. The business of the subject is renewed by regulation at this which must set the Appendix 2 (issued by this message) and send to the direct management tax authority, which defines: The case of an object belonging to the object is renewed. income income and the number of corporate income tax is renewed tax.

What? 4. Free the card tax on seafood fishing and household salt production.

Tax exemption in 2012 for seafood fishing. The case of tax-exempt taxpayers who paid the sport tax in 2012 was paid by the State Budget reimbursable tax.

For the salt-producing household that continues to exempt the sport tax by regulation at point 3 Digital 42 /2003/TT-BTC Change Guide, Digital Adcount 96 /2002/TT-BTC October 24, 2002, of the Ministry of Finance.

The 2012 sport tax base was approved, prior to June 10, 2012, the Tax Expenditures made the list and determine the exempt tax number of the subject of tax-exempt property in 2012 due to the Tax Revenue Administration, report of the Commission. The Committee on the Board of the People's Committee; the Chief of the Tax Administration issued a tax exemption decision in 2012 with a list of tax exempt households in 2012. Tax expenditures List of tax-paid households by each commune, enacted a tax refund and coordination with the State Treasury and a tax return procedure for the amount of taxes submitted to the township level prior to 15 June 2012.

The tax-free list base, the tax refund was decided by the tax authorities, the People's Committee of the People's Committee to announce the tax exemption from each tax and publicly listed tax in a convenient place for the taxpayer to know. The Social People's Committee is responsible for the implementation of the tax refund that submitted in 2012 to each of the households who paid the tax before 1 July 2012.

What? 5. Renewable money using land

1. Subject applies:

a) The economic organizations that are the project investors are obliged to pay the use of the land by the notification of the tax authority or the text of the competent authority but by 10/5/2012 not yet submitted or not submitted enough time the extension of the money using the land. a 12-month period by the decision of the Provincial People's Committee and counted on May 10, 2012.

The economic organization must continue to pay the use of land and a slow fine since the expiration date of the provision of land use by regulation at this point.

b) Economic organizations are that project investors are obliged to pay the use of the land after 10 May 2012 to December 31, 2012 according to the announcement of the tax authority or the text of the competent agency the time the extension pays for the maximum land use of the land. 12 months by the decision of the Provincial People's Committee.

There is no delay in charge of the time being renewed for the use of land by regulation at this clause.

2. The master 's tough reality situation base and the extent of the impact of the amount of money using land to make an investment of infrastructure to local budget revenue, after the opinion of the Standing Committee of the People' s Assembly on the same level, the Provincial People ' s Committee decided. The time extension of the payment of specific land use for each project or project group to which an investor has not submitted or has not submitted enough money using the land must submit, the maximum duration of the maximum period is less than 12 months.

3. The procedure, procedure and authority renew the money using the land as follows:

a) The economic organization of the prescribed object at Section 5 Resolution 13 /NQ-CP has a written statement in which it is clear that the financial difficulties sent to the Department of Finance of the provinces, the central city of the central city, are accompanied by the records (the photograph is confirmed). recipient of the unit) is relevant later:

-The decision to deliver the land to invest in the project of the state agency has jurisdiction.

-The decision to approve the property price of land use or the decision to approve the money using the land must submit to the authority of the authority.

-Notice for the use of the land, the slow fine (if any) of the tax authority or the authority has jurisdiction.

-The documents (the scans) report the financial difficulties of the business (if any).

b) The Department of Finance of the provinces, the Central City of the Central, for a 10-day period after the adoption of the proposed deadline for extension of land use, in coordination with the Internal Revenue Service, set the proposed deadline for a specific extension of the committee. The people of the province.

c) The Committee of the People's Committee on the basis of the financial agency's recommendation and the tax office review, the Permanent Report of the People's Assembly on the same level.

d) On the basis of an opinion of the Permanent Council of the same people, the Provincial People's Committee decided to specifically renew the use of land use.

Based on the decision to extend the use of land by the Provincial People's Committee, the Internal Revenue Service performs.

What? 6. Effect of execution

This message is valid since the date of the signing.

The instructions for the instructions in the previous text are not aligned with the instructions on this message.

For the GTGT tax in the importation of equipment, machinery, specialized transport located in the technology and construction supplies of the type in unproduced water that is needed imported to create the fixed assets of the business continue to do so. It ' s a guidate in the Digital 92 /2010/TT-BTC June 17, 2010 of the Ministry of Finance.

What? 7. Accountability

1. The People's Committee of the Provinces, the Central City of the Central Committee, directed the authorities to implement the correct implementation of the government and the guidelines of the Ministry of Finance.

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

3. Organization, the personal subject of this Smart Adjustment Object performs in the direction of this message.

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 ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan