The Decree 118/2010/nd-Cp: Modifying, Supplementing A Number Of Articles Of Decree No. 124/2008/nd-Cp On December 11, 2008 Of The Government Detailing And Guiding The Implementation Of Some Articles Of The Law Of T. ..

Original Language Title: Nghị định 122/2011/NĐ-CP: Sửa đổi, bổ sung một số điều của Nghị định số 124/2008/NĐ-CP ngày 11 tháng 12 năm 2008 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật T...

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Numbers: 122 /2011/NĐ-CP
Hanoi, December 27, 2011


Edit In exchange, some of the provisions of the Decree 124 /2008/NĐ-CP December 11, 2008 Government

specifies the details and guidelines that implement some of the provisions of the Enterprise Income Tax Law



Base. Government Law on December 25, 2001;

Base. Tax Income Tax Law on June 3, 2008;

Review. recommended by the Minister of Finance;


What? 1. Modified, add some of the provisions of the Digital Protocol 124 /2008/NĐ-CP December 11, 2008, of the Government Regulation law enforcement of certain provisions of the Enterprise Income Tax Act as follows:

1. Modified, add Article 3 as follows:

" Article 3. Taxable income

1. Revenue in taxable income includes income from manufacturing operations, commodity sales, services, and other income stipulated at paragraph 2 This. For business registration and business registration business in paragraph 2 This income is defined as income from manufacturing operations, business of the facility.

2. Other income includes:

a) The income from capital transfer includes income from partial transfer of a portion or all of the capital that has invested in the business, including the case of a business sale, stock transfer and other forms of capital transfer as defined by the law. the law;

b) The income from the transfer of the project, income from the transfer of the exploration rights, exploitation, mineral processing by law; income from the estate transfer under the provisions of Article 9 Article 1 of this decree;

c) Income from the ownership, the right to use of the property including the proceeds of the copyright under all forms, return to intellectual property rights; income from the transfer of technology under the rule of law. Lease property in all forms;

d) Income from transfer, asset liquation (excluding property), other types of paper cost;

Earnings of capital loans, capital loans, currency sales include: deposit rates in credit organizations, interest on capital loans under all forms of law, credit bail fees, and other charges in capital loan contracts. Income from foreign currency; the rate differential due to reassessment of debts must return to the end of fiscal year (excluding the rate of birth rate) in the basic building investment process to form the fixed asset that this fixed asset has not yet. I ' m going to go into business production.

e) Completing Spare Parts (except for a refund in the inventory price reduction, the reserve of financial investments, the debt reserve must be difficult to collect and reserve the product, goods at the business; return of the expected fund extraction). pay-room, pre-charges at the expense but not used or used not by the term of a quotation;

g) The debt that is hard to claim is now required;

) The debt must be paid not to determine the creditless;

i) The income from the business of the previous years was found out;

n) The deviation between the income of the fine, the compensation due to the violation of the economic contract minus (-) to the penalty, pay compensation due to the breach of the contract by law;

l) The grants in money or artifacts received, except for the regulatory funding at 6 Article 4 of the Digital Protocol. 124 /2008/NĐ-CP December 11, 2008 of the Government (later abbreviated as the Digital Protocol) 124 /2008/NĐ-CP);

m) deviation from reassessment of assets by the rule of law to contribute to capital, which moves upon division, separation, mergers, mergers, integration, transformation of the type of business.

The business receives the assets under the review price when determining the cost of the specified expenses at paragraph 5, paragraph 6 Article 1 This decree;

n) Earnings received from manufacturing operations, business outside Vietnam;

o) Income from scrap of scrap, scrap that is not related to business production activities is enjoying tax incentives and other income under the rule of law.

3. Income taxable income in Vietnam of businesses stipulated at point c, d paragraph 2 Article 2 The corporate income tax law is the income received from Vietnam from service supply activities, capital loans, royalties to the organization, Vietnam personally or for organization, foreign individuals who are in business in Vietnam, do not depend on the site of business conduct.

The taxable income prescribed at this paragraph does not include income from the service of the implementation of Vietnam: the repair of transport, machinery, foreign equipment; advertising, marketing, investment promotion and promotion of foreign trade; the environment. Overseas sales, overseas sales; overseas training; postal service sharing, international telecommunications to foreign countries.

The Ministry of Finance is specifically instruct on the taxable income prescribed at this paragraph. "

2. Modified, add 2, paragraph 3, paragraph 4 Article 4 as follows:

" 2. For income from the implementation of the scientific research contract and technology development, income from the product business produces testing and income from product production made out of new technology for the first time applied in Vietnam, including income from the company ' s products. transfer of the emission reduction only (CERs), the maximum tax-free period is no more than 01 years, since the date of the start of product production under the scientific research contract and application of technology, testing or production of new technology, since the date of being released. Emission reduction certificate (CERs).

The Ministry of Finance is specifically directed at this paragraph.

3. Income from manufacturing operations, commodity sales, business services, from 30% of the total number of workers in the year or more, the person with the disability, the latter being addicted to HIV/AIDS.

The tax exempt business stipulated that the business has an average number of workers in the year from 20 or more, not including the operating business in the financial sector, the real estate business.

The tax-exempt income prescribed at this paragraph does not include another income stipulated at the point 2 of 1 Article 1 This decree.

4. Income from vocational training dedicated to ethnic minorities, people with disabilities, children with particularly difficult circumstances, social distress subjects, drug addicts, drug addicts, HIV/AIDS. In the case of vocational facilities that have all the other subjects, the tax-exempt income is determined by the ratio between the number of ethnic minorities, people with disabilities, children with a particularly difficult situation, social distress, people who are addicted to addiction. after rehab, people infected with HIV/AIDS compared to the total number of students of the facility. "

3. Modified, add 2, paragraph 3 Article 6 as follows:

" 2. The taxable income is defined as follows:

Taxable income




Expense excluded


Other income

The business has many business activities that are taxable income from manufacturing operations, and business is the total income of all business activities. In the case if a loss business is compensated, the loss of the loss to the taxable income of the business activities has the income of the self-selected business. The remainder of the income after clearing applies the corporate income tax rate of business activity and income.

Income from the real estate transfer, from the project transfer, the transfer of the exploration, exploitation, mining, the mineral processing must apply its own accounting to prescribe taxes, not offset to the income or loss of other business activities, but is offset. It ' s an interest, the loss of these activities.

3. The identification of taxable income for some manufacturing activities, the business is regulated as follows:

a) For income from capital transfer (except income from the specified stock transfer at this b point) is determined by the total amount obtained by the transfer contract minus (-) the purchase price of the transferred capital, minus (-) the cost of the direct link. Next to the transfer;

A business case with a transfer of capital is not received by money that receives a property, other material benefits (such as: shares, fund certificates) that have an income tax, which is subject to corporate income tax.

b) For income from the stock transfer determined by the sale price (-) the purchase price of the transferred stock, minus (-) the expenses related directly to the transfer of the stock;

Where the equity firm makes the stock release, the difference between the release price and the value does not charge the business income tax.

The equity case proceeds to split, merge, merge, which makes stock exchange at the time of split, merge, merged if it comes to income, then this income is subject to corporate income tax.

A business case with a transfer of securities that does not receive money received by assets, other material benefits (such as: shares, fund certificates) that have income births are subject to corporate income tax.

c) For income from the intellectual property rights, the transfer of technology is determined by the total amount of proceeds (-) the cost of capital or costs that create intellectual property rights, the technology is transferred, unless (-) maintenance costs, upgrade, ownership development, etc. Intellectual, transmable technology, and other subgenera;

d) For asset rental income determined by the rental revenue deduction (-) basic depreciation, maintenance costs, repair, asset maintenance, asset rent costs to rent (if any) and other expenses are excluded in connection with the value of the property. the lease of the property;

Earnings from the transfer, liquing the asset (excluding property) by the amount obtained from the transfer, the asset liquation (-) the remaining value of the property that is on the accounting book at the time of the transfer, liquoration and expenses are excluded. related to the transfer, the asset liquation;

e) Income from currency sales activity by total proceeds from the foreign currency minus (-) the purchase price of the amount of foreign currency sold (excluding the exchange rate difference due to reassessment of monetary terms with the end of fiscal year), the arbitrate arbitrate. born in the process of first-stage building investment in business manufacturing operations);

g) The deviation from the reassessment of the asset is the difference between the value reassessment of the value left on the asset's accounting book; for the fixed asset as the result is the difference between the value reassessment of the remaining value of the asset. Fixed on the bookkeeping; for fixed assets that are transferred when split, split, merge, merge, converting the business type, is the difference between the value reassessment compared to the remaining value of the fixed asset on the list. accounting books.

Arbitrates due to reassessment of fixed assets when capital gains, assets that move when split, merge, merge, merge, transform the type of business that are charged into other income in the tax period; separately due to reassessment of the rights value land to use. It has been added to other income for a maximum period of less than 10 years since the year of the financial capital.

h) The earnings received from manufacturing, business, overseas services are the sum of pre-tax revenues. "

4. Modified, add a d point 3 Article 8 as follows:

" d) For property leasing activity is the amount of the lease paid each term by the lease. The tenant case pays rent before for many years the revenue to calculate the taxable income is calculated for the number of years that pay forward or determine according to the one-time pay revenue. The business case is in the time of tax incentives, which determines the amount of preferable tax to be based on the total amount of corporate income tax of the number of years paid in advance (:) for the number of years the tenant pays first. "

5. Modified, add 1 Article 9 as follows:

" 1. Minus the provisions prescribed at points a, b, c, d, e, h, i, k paragraph 2 Article 9 digital decree 124 /2008/NĐ-CP And the 6 Article 1 decree, the business is subtracted from all expenses if you meet the following conditions:

a) The actual cost of birth related to the manufacturing activity, business of the business;

b) The sum of sufficient bills, evidence from the rule of law.

For the cases: the purchase of goods is shallow, forestry, fishery of the producer, trawled directly selling; buying handmade products made of jute, papyrus, bamboo, leaf, leaf, song, clouds, straw, coconut shells, coconut skulls or ingredients used from the agricultural products of the person. Direct public production sells; land, stone, sand, gravel of the people who exploit themselves directly to the sale; buy the scrap of the person directly to collect, buy the household, the household property, the individual who has gone through the direct use of the sale and the personal purchase of the individual. no business should be able to testify from payment payments to the seller and the Purchasing Table, the service by the representative under the law or the person. is authorized by the business business and is responsible.

The actual expenditures for room work, anti-HIV/AIDS where the business of the Ministry of Health (including: department management training costs, anti-HIV/AIDS of the business, the cost of organizing room communications, anti-HIV/AIDS for the labourers) The business of the business, the charge of carrying out counseling, exploring and testing HIV, the cost of supporting the person infected with HIV is the employer of the business facility) is also excluded from the determination of taxable income. "

6. Modified the points, g, l and add a point m, point n paragraph 2 Article 9 as follows:

a) Modified, add the point 2 Article 9 as follows:

" e) The previous charges at the expense are not correct with the rule of law

Previous accounts include: prior to the major repair of fixed assets by the cycle, the previous accounts for the operation have been reported in accounting but continue to take the obligation under contract including the case for the asset lease. Prior to the years that the party lease the full accounting into the revenue of the year of the revenue, other charges follow the provisions of the Ministry of Finance. "

b) Modified, add g 2 Article 9 as follows:

" g) Part of the advertising, marketing, marketing, environmental, brokerage (not including the insurance broker following the law of the insurance business, the seller of the right sales agent, the rose pays for the distributor of multi-purpose sales companies). level); reception, dedication, conference; marketing support, cost support, payment of payment, payment of payment; ballot paper, the press release of the press agency (except for the report, the report to the subjects is the person with the revolution, the wounded, the hospital; ministry, the warrior in the islands, the deep, remote region, the troubled special region) directly related to manufacturing operations, the business exceeded 10% of the total. I don't know. For the newly established business from 1 January 2009, the genus exceeded 15% in the first three years, since its inception.

The total number of expenses excluded does not include the provisions of the above regulations; for commercial activity does not include the purchase price of goods sold out. "

c) Modified, add a paragraph 2 Article 9 as follows:

" l) Deviated the exchange rate due to reassessment of the monetary currency of the end of the tax rate at the end of the exchange rate difference due to reassessment of the debts payable to the end of the tax rate at the end; the rate difference arise in the first process. Basic construction. "

d) Add a m, point n to paragraph 2 Article 9 as follows:

" m) The merger of the Employment Loss Allowance Fund (except for the absence of a non-obligated business to participate in unemployment insurance under the rule of law).

n) The wages, the wages of the private enterprise owners; remuners pay the founder of the business not directly involved in executive production, business; wages, wages, other expenses paid to pay for the worker but not in fact. paying or without invoices, evidence from the regulation of the law; bonus expenses, the purchase of life insurance for workers who are not specifically given the condition of being enjoyed and the level enjoyed at one of the following records: Labor contract; Agreement. Collective labour wish; Corporate Finance Regulation, Corporation, Corporation; Rules of Reward issued by the Chairman of the Board of Directors, General Manager, The Director of the Regulation under the Company ' s Financial Regulation, The Corporation. "

7. Modified, add 2 Article 10 as follows:

" 2. The tax rate tax rate income for the search, exploration, oil and gas exploration and other precious resources in Vietnam from 32% to 50%. For oil-grade petroleum gas fields made under the provisions of the Oil and Gas Law; for rare mineral resources (except for oil) applying a tax rate of 50%, the case of deposits of 70% of the area delivered to the site has social economic conditions. especially the difficulty of the list of corporate income tax revenue issued by the Digital Decree. 124 /2008/NĐ-CP the corporate income tax rate is 40%.

Other rare resources stipulated at this paragraph include: platinum, gold, silver, tin, wonderram, antimoan, precious stones, rare earth. "

8. Modified, add 3 Article 11 as follows:

" 3. For business regulation at point c, d paragraph 2 Articles 2 Tax Income Tax Law, the number of business income tax must submit as a percentage of the percent on sales of goods sales, services in Vietnam, namely:

a) Service: 5%, private restaurant management services, hotels, casinos: 10%; cases where the service supply is tied to the goods charged by 1%;

b) royalties: 10%;

c) Hire aircraft (including engine rental, flying parts), sea ships: 2%;

d) Rent a rig, machinery, equipment, transport (minus regulation at this point of point): 5%;

Interest rate: 5%;

e) Transfer of securities, reinsurance abroad: 0.1%;

g) Financial services arise: 2%;

h) Construction, transport and other activity: 2%. "

9. Modified, add Article 13 as follows:

" Article 13. Income from real estate transfer includes income from the transfer of land use, transfer of land lease rights; income from the resale of the land of the real estate business in accordance with the law of non-discriminated land laws. It ' s got the infrastructure structure, the architecture that ' s attached to the land; the income from the home transfer, the construction site attached to the land, including the properties attached to the house, that construction work does not differentiate or whether there ' s no transfer of land rights. transfer the lease of land; income from the transfer of other assets tied to the land. "

10. Modified, add 1 Article 14 as follows:

" 1. Revenue to calculate taxable income is determined at the actual price of real estate transfer by contract purchase, selling real estate in accordance with the rule of law.

The case for transfer of land use by contract, the sale of property is less than the land price issued by the Provincial People's Committee, the central city of the Central Committee, at the time of the signing, according to the land price issued by the Provincial People's Committee, the city's subordinated city. "The Central Committee."

11. Modified, add paragraph 3, paragraph 5 Article 15 as follows:

" 3. The tax rate of 10% during the operating period applies to the income portion of the operating business in the field of education-training, vocational education, health, culture, sports and the environment (later collectively known as the field of socialization) and the income from operations. This is published by the Publishing Law.

The category of activities in the field of socialization stipulated at this paragraph prescribed by the Prime Minister.

5. The 20% preferable tax rate applies throughout the period of operation to agricultural services cooperative, the human credit fund, and microfinance organization.

Object With the agricultural services cooperative, the people's credit fund, the microfinance organization after the expiration of a 10% tariff rate at a 1 Article 15 Digital Protocol. 124 /2008/NĐ-CP Then we move to 20 percent tax rate.

The microfinance organization that regulates at this is the organization that is established and operates under the provisions of the Law of Credit Organizations. "

12. Modified, add 2 Article 19 as follows:

" 2. Income is not applicable to the regulation of corporate income tax incentives: the income is regulated at point a, b, and c paragraph 3 Article 18 The corporate income tax law, income from the service business belonging to the special consumption tax subject. according to the provisions of the Special Consumption Tax Act and the income from the mining operation of the mineral. "

What? 2. Terms of execution

1. This decree came into effect on March 1, 2012 and applied to the tax period from 2012 onwards.

2. The business is in time to enjoy corporate income tax due to a preferable condition response to the export rate that has been terminated from corporate income tax since 1 January 2012 due to the implementation of the selected WTO commitment to the WTO. continue to enjoy tax incentives for the remaining time of preferable business conditions that meet investment incentives that meet investment incentives (in addition to preferable conditions due to a condition response to the export rate, due to the use of domestic raw materials) regulations at the offices. The legal violation of corporate income tax in the time from the day the business was granted the establishment permit prior to the date of the Protocol. 24 /2007/NĐ-CP 14 February 2007 by the Government stipulated the implementation of the Enterprise Income Tax Act in effect of enforced or statutory law at the time of the law of corporate income at the time of the adjustment of tax incentives due to execution. The WTO (end of December 31, 2011).

The business is in charge of informing the tax agency the choice of tax incentives stipulated at this paragraph.

3. The Ministry of Finance directed this decree.

4. The ministers, peer-to-peer authority, Head of the Government of the Government, Chairman of the Provincial People ' s Committee, the Central City of the Central Committee are responsible for the implementation of this decree ./.


Prime Minister


Dao Dung