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Circular 181/2009/tt-Btc: Guide The Implementation Of Decision 96/2009/qd-Ttg Dated 21/7/2009 Prime Minister's Amendments And Supplements To Some Articles Of The Decision No. 65/2009/qd-Ttg, Inaugurated ...

Original Language Title: Thông tư 181/2009/TT-BTC: Hướng dẫn thực hiện Quyết định số 96/2009/QĐ-TTg ngày 22/7/2009 của Thủ tướng Chính phủ sửa đổi, bổ sung một số điều của các Quyết định số 65/2009/QĐ-TTg, Quyết địn...

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Pursuant to the law of VAT no. 13/2008/QH12 June 3, 2008;

Pursuant to the law No. TNDN Tax 14/2008/QH12 on 03 June 2008 and documents guiding the implementation;

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. 96/2009/QD-TTg dated 21/7/2009 Prime Minister's amendments and supplements to some articles of the decision No. 65/2009/QD-TTg, decision No. 66/2009/QD-TTg and decision No. 67/2009/QD-TTg by the Prime Minister;

The Ministry of Finance shall guide the implementation of decision 96/2009/QD-TTg dated as follows: article 1. Reduction of 50% of the tariff value added tax 1. Reduction of 50% of the tariff value added tax from December 22, 2009 (the date of decision 96/2009/QD-TTg of effect execution) to the end of December 31, 2009 for the following cases: a. houses for rent for students, University students, College , professional high school, vocational college, intermediate occupations (irrespective of the studied at the public schools or outside public) hired in the learning process;

b. for rental houses for workers working at the industrial zone;

c. houses for sale, to rent, lease purchase for low income people have housing difficulties.

2. Housing in an get reduced VAT provisions in this must meet the criteria for housing; price, price, price for rent rental buy; on the subject, the condition was hired, rent to buy, buy provisions in decision No. 65/2009/QD-TTg dated 24 April 2009 by Prime Minister issued a number of mechanisms, the development of housing for rental to students, staff of universities, colleges, vocational and professional level (decision No. 65/2009/QD-TTg) , Decision No. 66/2009/QD-TTg dated 24 April 2009 by Prime Minister issued a number of mechanisms, the development of housing to rent for workers in industrial zones (decision No. 67/2009/QD-TTg) and decision No. 67/2009/QD-TTg dated 24 April 2009 by Prime Minister issued a number of mechanisms development policy, houses for sale, to rent, lease purchase for low income people in urban areas (decision No. 67/2009/QD-TTg).

3. Business for the House in an 50% reduction in the level of value-added tax prescribed in paragraph 1 of this article is that business has made accounting regime, invoices, vouchers and make tax registration according to the Declaration.

Article 2. Corporate income tax payable of the year 2009 1. The exemption of corporate income tax payable of the year 2009 for the following income: income from investment, business houses to rent for students, students of the University, College, high school, College and professional career, intermediate rent profession in the learning process;

b. income from investment, business houses to rent for workers working at the industrial zone;

c. income from investment activities, business houses for sale, to rent, lease purchase for low income people have housing difficulties.

Corporate income tax exemption is determined according to the results of the business accounting of the business if the private accounting business income from business activities entitled to tax exemption. The business case does the private accounting of enterprise income tax payable by the business activity tax exemption of corporate income tax exemption determination according to the ratio between the turnover of the business tax exemption for activities with revenues from business activity of the business in 2009.

2. Objects in an enterprise income tax exemption must be filed by 2009 prescribed in clause 1 of this article is the owner of the House building projects in the areas defined in article 2 of circular No. 10/2009/TT-BXD dated June 15, 2009 by Ministry of construction project management guide home building investment in students housing, industrial workers and low income housing make the investment project, building houses for rent for students, students of the University, College, high school, College and professional career, intermediate occupations; to rent for workers working at the Industrial Zone; for sale, for lease, hire purchase for low income people have hard on housing in the urban area, as defined in decision No 65/2009/QD-TTg, decision No. 66/2009/QD-TTg and decision No. 67/2009/QD-TTg by the Prime Minister.

Investment projects, business houses of the Organization are exempt from corporate income tax regulation in this project is to meet the criteria: housing, price, price, price for rent rental buy; on the subject, the condition was hired, rent to buy, are buying a home as defined in decision No 65/2009/QD-TTg, decision No. 66/2009/QD-TTg and decision No. 67/2009/QD-TTg by the Prime Minister.

3. Declaration of tax exempt business tax declaration be free once you follow the instructions in section I and section III, part B, circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance. At the same time business commitments in the Declaration deadline to file enterprise income tax enough when time runs out is tax renewal.

Article 3. Implementation and effect 1. This circular has the effect after 45 days from the date of signing.

2. During the implementation process if there are obstacles, suggest the Organization, personal reflections on the Finance Ministry to be timely settlement instructions./.