Circular No. 54/decision implementation 2011/QD-TTg on October 11, 2010 by the Prime Minister on the extension of the corporate income tax in 2011 of the business use of labour in some sectors to remove difficulties and contribute to promote production and business _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of enterprise income tax laws and the documents guiding the implementation;
Pursuant to the law of the tax administration and enforcement guidance documents;
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;
Pursuant to decision No. 54/2011/QD-TTg on October 11, 2010 by the Prime Minister on the extension of the corporate income tax in 2011 of the business use of labour in some sectors to remove difficulties and contribute to promote production and business;
The Ministry of Finance shall guide the implementation of the extension of the time limit for filing corporate income tax as follows: article 1. General provisions 1. Made extension of enterprise income tax in 2011 in time one (01) year from the date of the time limit to pay tax according to the provisions of the law on tax administration for businesses use more labor, cooperative (hereinafter enterprise), namely: a) business income tax amount payable in 2011 on the income from production activities , machining, processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components.
The activities of production, processing, processing of agricultural products, forestry products, aquatic products, garments, footwear, electronic components specified in this paragraph pursuant to regulation in Vietnam economy system attached to decision No 10/2007/QD-TTg on January 23, 2007 by the Prime Minister.
b) business income tax amount payable in 2011 on earnings from construction operations, construction, installation: water plants, power plants, transmission works, distribution of electricity; water supply and drainage system; roads, rail; airports, seaports, river ports; the airport, the train station, the bus station; building schools, hospitals, houses of culture, cinema, performing arts facility, training establishments, sports competitions, wastewater systems, solid waste; communication works, irrigation service of agricultural, forestry and fisheries.
2. Business uses more labor provisions in this business is the total number of workers regularly used on average in 2011 on the 300 employees. Business case held in the model of the parent company-subsidiary of labor as a base, then determine the extension of the time limit for payment for the parent company does not include the company's workers.
The number of workers regularly used an average of the year is determined according to the instructions in circular No. 40/2009/TT-BLDTBXH DATED December 3, 2009 by the Ministry of labor, invalids and Social Affairs how to count the number of workers regularly used as stipulated in Decree No. 106/2006/ND-CP of September 22, 2006 the Government detailing and guiding the implementation of a number of things the investment law.
3. The extension of the deadline prescribed in this article apply to businesses that are established and operated under the law of Vietnam, accounting regimes, bills, vouchers and pay tax according to the Declaration.
Article 2. Determine the number of corporate income tax was extended 1. Corporate income tax amount payable in 2011 of renewed business tax corporate income tax is the amount of provisional tax and quarterly also prescribed in tax year 2011.
2. Businesses must own accounting of income from tax renewal activities are defined in article 1 of this circular. The case does not determine the number of corporate income tax of the tax was renewed activity, then the income tax to be extended to determine according to the percentage (%) between the sales of work renewal tax with the total turnover of the business. The case has not yet determined the rate of sales tax renewal activities of the revenue businesses determine the percentage of provisional and inform the tax authorities at the time of filing provisional and adjusted again as fact when the tax in 2011.
In the same time, if businesses that meet many different criteria to be extended to corporate income tax in 2011 then selected enterprises preferential tax rate applicable under regulations that benefit most.
Article 3. Renewal time of enterprise income tax tax grace period is one year from the date of expiry of the corporate income tax in 2011 under the provisions of the law on tax administration as follows: 1. The time to renew the tax calculated tax amount temporarily paid in respect of the first quarter of 2011 was extend tax payment at the latest until 30 April 2012.
2. tax grace period for calculating tax amount temporarily paid in the second quarter of 2011 was extend tax payment at the latest on 30 July of 2012.
3. tax grace period for calculating tax amount temporarily paid in the third quarter of 2011 was extend tax payment at the latest on 30 October 2012.
4. tax grace period calculated tax amount temporarily paid in respect of the fourth quarter in 2011 and tax according to the tax settlement of 2011 do not exceed March 31, 2013.
5. Case on tax provisions in paragraphs 1, 2, 3 and 4 of this is the holidays prescribed by the law, then the time to renew the tax is calculated on the next business day of that holiday.
6. apply business enterprise income tax calculation period different from the calendar year, the renewed tax only applies to temporary tax number lodged you in 2011 by calendar year. The case does not identify separately the revenue, expenses, taxable incomes of the quarter according to the calendar year, the renewed tax amount payable determined by the average tax amount the month of the financial year, multiplied by the number of actual activity in 2011 of the business.
Article 4. Order tax renewal procedure 1. For corporate income tax be extended arising from activities be extended tax deadlines in 2011, enterprises in an extended tax made up and sent the enterprise income tax is calculated quarterly and interim declarations of enterprise income tax in 2011 under the provisions of the law on tax administration and related guidance documents. Additional recording business indicators on the front of the line stayed in the corporate income tax is provisional and the Declaration enterprise income tax:-corporate income tax amount be renewed according to the provisions of decision No. 54/2011/QĐ-TTg;
-Corporate income tax is also payable in the period;
-Corporate income tax proposal is calculated offset corporate income tax with the number of operations or tax of the next tax filing (if available);
-Corporate income tax Of suggested the tax authorities refund due is submitted (if available).
2. enterprises to extend enterprise income tax declaration was filed on the State budget according to the provisions of the law on tax administration tax amount be extended of the quarter I, II and III in 2011, the tax was renewed but already paid compensation calculated on income tax payable by the business operations or tax Enter the amount of business tax for the next time. Declaring business on the table to extend corporate income tax you I, II and III quarter 2010 have filed State budget attached to this circular. The case when the set lists, the business is still business income tax are refunded, the establishment of the proposed Paper repaid the State budget revenues according to model No. 01/ĐNHT attached to circular No. 28/2009/TT-BTC on 28 February 2010 by the Ministry of Finance shall guide the implementation of some articles of the law on tax administration , guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government to refund taxes. Renewal statement and tax refund proposal Paper (if any) are submitted to the tax authorities at the latest not more than December 31, 2012. The tax refund procedure in this paragraph follow guidance in circular No. 28/2009/TT-BTC.
3. During the extended tax, businesses are not considered violation of late tax administrative penalties and not about slow behavior filed taxes for the tax was renewed. The business case have filed a slow penalty the amount of the tax to be paid on corporate income tax temporary quarters in 2011 under the provisions of the law on tax administration, the amount of tax refunded to the provisions in paragraph 2 of this Article including the fine amounts already paid (if any).
The case at the time of lodging the Declaration enterprise income tax in 2011, if the amount of tax to be extended to lower the amount of tax that businesses have declared temporary, filed by four (4) quarterly, the business tax deadline be extended according to the settlement. Businesses made additional mining tax records on any business day, regardless of the time limit for filing the tax return of the next, but right before the tax authorities, the competent agency announced the decision to tax the tax inspector, inspection at the headquarters of the taxpayer.
During the grace period and payment, business objects was the extension of the time limit for filing the tax declaration that have yet to be renewed, the renewed business under the provisions of this circular. Businesses made additional mining tax records on any business day, regardless of the time limit for filing the tax return of the next, but right before the tax authorities, the competent agency announced the decision to tax the tax inspector, inspection at the headquarters of the taxpayer.
In time renew tax cases, through inspection, inspection findings to business tax renewal that has not declared to be renewed, the renewed business tax according to the provisions of this circular. Depending on the error of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.

During the grace period and payment, the competent authority cases examined, inspected the detection business, to extend the time limit for payment of the tax was renewed at lower or higher than the number that have been renewed that declaration order unit, the enterprise was extended to corporate income tax amount according to the number of corporate income tax by check , inspectors discovered. Depending on the error of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.
Article 5. Implementation and effect 1. This circular has effect from the date of September 2012 and apply to the renewal of the corporate income tax in 2011 as stipulated in decision No 54/2011/QD-TTg dated. 2. In the process if there are obstacles, suggest the Organization, personal reflections on the Finance Ministry to be timely settlement instructions./.