Pursuant to the law on enterprise income tax of 14/2008/QH12 and documents guiding the implementation of the tax administration Act, no. 80/2006/QH11 on November 29, 2006 and other documents guiding the implementation;

Pursuant resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for 61 poor districts;

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;

After the comments directed at the Prime Minister's letter No. 3741/VPCP-on KTTH 3/6/2010 of the Government Office, Ministry of Finance Business Guide excerpts before on costs when determining the income subject to corporate income tax (TNDN) to finance poor districts implement resolution No. 30a/2008/NQ-CP on December 27, 2008 as follows : article 1. The object and scope of this circular instructions on calculating the cost or quoted before on costs when determining the income tax of enterprises to the funding source, or create a business to business funding for poor districts implement resolution No. 30a on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for District 61 poor (hereafter called resolution No. 30a).

Poor districts in poor districts list implement resolution No. 30a, was specified in point 1 section IV No. 705/TTg-KGVX on 11/5/2009 by Prime and Appendix I list of poor districts implement resolution No. 30a attached to this dispatch. The case, the Prime Minister writing to other regulations made under the provisions of the Prime in that text.

Business concept in this circular is understood as the business concept has been defined in Tax Law No. 14/2008/QH12 and text instructions.

Article 2. The mechanism and the purpose of use of the previous deductions 1. Business must plan funding for poor districts under the sponsored content (according to the prescribed regimes) have registered with the Ministry of labor, invalids and Social Affairs. This financing plan submitted for DPC where registered business funding to districts that combined into district-level poverty reduction scheme in the PPC. Based on the poverty reduction project has been approved, the DPC has confirmed text of business funding commitment, confirmation in writing stating the progress of funding, the amount of funding and corporate sponsorship activities for the district. The planned funding for poor districts of the business and the text confirmed by DPC where grant is the basis for enterprise to be included in the cost or quoted before on costs when determining the income subject to tax to spending or to create sources of support for the poor districts implement resolution No. 30a.

Based on the financial capacity and funding commitments, progress in funding for poor districts, businesses identified on accounting rates costs when calculating the tax, guarantee the principle: the total balance of the account prior to extract funding for poor districts implement resolution No. 30a is not greater than the total amount of business has committed funding for poor districts are made Resolution No. 30a that to the point of financial reporting is not yet done.

2. this business just before the deductions used to finance education, health, disaster recovery and the gratitude for the poor under the provisions of the laws for poor districts implement resolution No. 30a.

3. for the actual business accounts in the tax-calculation period to finance education, health, disaster recovery and the gratitude for the poor under the provisions of the laws for poor districts to poor districts made the list in resolution No. 30a have enough bills, legal documents shall be charged to expenses are deducted in determining income subject to tax According to the regulations. The case of the grants for education, health, disaster recovery and the gratitude for the poor, in the tax period the enterprise has taken from deductions in advance to create a source of support for the poor districts implement resolution No. 30a then don't count on business costs are deducted in determining income subject to tax.

4. content and procedures, records of grants for education, health, disaster recovery and the gratitude for the poor businesses follow the instructions in point 2.21 2.22 2.23 2.24 and category,, IV C section circular No. 130/2008/TT-BTC dated 26/12/2008 of the Ministry of Finance shall guide the detailed Tax Law and Decree No. 124/2008/ND-CP 11/12/2008.

Article 3. Manage previous deductions 1. The term of the previous deductions on the cost of funding for poor districts to implement resolution No. 30a in accordance of this is 3 years from the year the business done. Most States limit case quoted earlier that business does not use most of the money has been excerpted or used improper purpose, the enterprise must enter funds have quoted but did not use, do not use or improper use of the purpose on other income when determining the income subject to tax and the interest rate arising from tax payable respectively.

a) tax rates used to calculate the recovery tax is the tax rate applicable to business in the period. In case, the enterprise applies the tax rate tax tax tax different then used to calculate the recovery tax is the tax at the time of account extract recovered according to the principle amount quoted before use.

b) interest interest rate for the recovery of tax on the business section was extracted but not used up is kind of Treasury bond interest rate tenor of one year applies at the time of withdrawal and interest calculated at the time of the year, since the next year to year-to-year herring business recovered.

For example, in 2010 the company A has committed support to the end of 2012 for poor district B is 1 billion poor districts and C is 2 billion (certified by the DPC DPC B and C). Based on the committed support for the district and the district C of A and company a confirmed sponsor of DPC DPC B and C, A company determines the level of the previous quote on the cost to create the source supports the poor districts make resolution No. 30a 2010 is 2 billion.

To the end of 2012 the new company funding for District B is 0.7 billion and the district C is 0.8 billion. In this case the company only used 1.5 billion, has not used up the money aside in advance of the year 2010, the company was collecting the tax and interest arise as follows: + Cit result due to the use of most of the previous deductions (assuming the tax rate in the tax period is 25%) : (2 billion-1.5 billion) x 25% = 125 million + interest since the time until the end of 2011, 2012 is 2 years. Therefore, the interest rate arising from corporate income tax revenue was due to the use of most of the money has been quoted (assuming Treasury bond interest rate 1 year term is 12%): 125 million x 12% x 2 years = 30 million The year after the year 2010, the level of criticism before and use the previous deductions are calculated according to the principle amount quoted before use before the above.

c) interest rates for amounts recovered on the excerpts before using the wrong purposes is calculated according to the interest rate penalty rate slowly filed under provisions of the law on tax administration and interest period is the period of time since the previous quote to when recovered. Revocation date is the day of violations were discovered and established thereon (except not created thereon).

d) determining the time of extract of wrong usage purpose amount as a base for the interest of recovery tax calculated on the extract before using the wrong purpose according to the principle amount quoted before use before.

2. The program supports the Government's poverty reduction be made from 2009 to 2020. Therefore, enterprises are quoted or excerpted in advance on costs to create a source of support for the poor districts implement resolution No. 30a Max came in the slowest to 2019 and the time of the submission of tax reports in 2020, the business must complete the procedure of liquidation of deductions in advance to create a source of support for the poor districts implement resolution No. 30a and enter the amount of the residual ( If there are other income) when determining the income subject to tax of 2020 and the interest rate arising from tax payable respectively as defined in paragraph 1 of this article.

Article 4. Implementation 1. This circular effect after 45 days from the date of signing.

2. The content of this circular Guide and the content is not contrary to the instructions in this circular is made according to the current rules.

In the process if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry to study, additional instructions./.