CIRCULAR guide currency lodging and management, profits, dividends are divided for the capital invested in the enterprise tax management pursuant to the law No. 78/2006/QH11 on November 29, 2006; Additional amendment of some articles of the law on tax administration of 21/2012/QH13 on November 20, 2012 and the law amending and supplementing some articles of the Tax Law No. 71/2014/QH13 on November 26, 2014;
Based business law 68/2014/QH13 on November 26, 2014;
Pursuant to the law of management, use of State capital investments in manufacturing, business in the business of 69/2014/QH13 on November 26, 2014;
Pursuant to the law on Enterprise Income Tax of 14/2008/QH12 on 03 June 2008; Law on amendments and supplements to some articles of the law on corporate income Tax No. 32/2013/QH13 on October 19, 2013;
Pursuant to Decree No. 83/2013/NĐ-CP on 22 July, 2013 the Government detailing the implementation of a number of articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration; Decree No. 12/2015/ND-CP dated 12 February 2015 the Government detailing the implementation of the law on amendments and supplements to some articles of the law on tax and amending and supplementing a number of articles of the Decree about taxes;
Pursuant to Decree No. 87/2015/ND-CP of October 2015 the Government oversees the State capital investment into the business; financial monitoring, reviews the performance and financial information publicity of State enterprises and State enterprises;
Pursuant to Decree No. 91/2015/NĐ-CP on October 13 in 2015 of the Government on state capital investment in business and management, use of capital assets in the enterprise;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the tax Bureau;
The Minister of Finance issued a circular detailing, guides, lodging and manage profits, dividends are divided for the capital invested in the enterprise as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular detailing the currency lodging, net profit remaining after the excerpts set up the Fund for the parent company of the State economic Corporation, the parent company of the State Corporation, the parent company of the group parent company-subsidiary limited liability company, an independent Member State holds 100% of the Charter capital; currency, payment of dividends and profits are split for the State capital in the joint-stock companies, limited liability company, two members have equity of State ministries, local representative of the owner.
Article 2. Application object 1. Businesses by State holds 100% of the Charter capital, include: a limited liability company) a member is the parent company of the State economic group;
b limited liability company) a member is the parent company of the State Corporation (including the Investment Corporation and the State capital business-known as SCIC);
c) limited liability company a member is the parent company of the group parent company-subsidiary;
d) limited liability company, an independent member.
2. the company has a capital of State ministries, local representative of the owner.
3. limited liability company, two members have equity of State ministries, local representative of the owner.
4. owner representative body.
5. The representative of the State investment stake in the joint-stock companies, limited liability company, two members.
6. Agencies, organizations, and individuals related to investment activities, management, use of State capital in State enterprises.
Chapter II on STATE BUDGET for NET PROFIT REMAINING AFTER the EXCERPT of ENTERPRISE FUNDS SET UP by the STATE HOLDS 100% of the CHARTER CAPITAL article 3. The audience filed into the State budget after tax profit portion remaining after extracting establishment enterprises filed State budget after tax profit portion remaining after the establishment in this Chapter excerpt is enterprises by the State holds 100% of the Charter capital prescribed in article 2 paragraph 1 of chapter I of this circular (including enterprises organization politics, social-political organization founded and managed; the defense business, security provisions in Decree No. 93/2015 on 15/10/2015 of the Government on the Organization, management and operation of the defense business, security).
For the lottery business, the distribution of profits and net profit remaining after the excerpts set the funds follow private instructions of the Ministry of finance.
Article 4. Define net profit remaining after the excerpts set the Fund submit the State budget 1. Net profit remaining after the excerpts set the Fund submit the State budget of the business prescribed in article 2 paragraph 1 of chapter I of this circular is to profit is determined by the provisions of the law on accounting (minus the expenses not deducted in determining corporate income tax but are consistent with the provisions of the law on accounting) after clearing up the hole the previous year under the provisions of the law on enterprise income tax, Fund science and technology development, the enterprise income tax according to the provisions of the law, minus the distribution account, created the Fund as stipulated in Decree No. 91/2015/ND-CP dated 13/10/2015 of the Government on state capital investment in business and management , the use of capital assets in the enterprise; Circular No. 219/2015/TT-BTC dated 31/12/2015 of the Ministry of finance instructed some of the content of the Decree No. 91/2015/ND-CP dated 13/10/2015 of the Government on state capital investment in business and management, use of capital assets in the business.
For the case the Government has its own regulations, distribution establishment shall make deductions prescribed private fund set up by the Government, the net profit remaining after the distribution, the Fund to be paid into the State budget.
2. for net profit remaining after the excerpts set the Foundation of the subsidiary by the parent company holds 100% of the capital: the base financial regulation of the subsidiary by the parent company issued, every year the parent company is responsible for approval of the financial statements and decide the distribution , use the profit at the subsidiary to profit after tax of subsidiaries.
The subsidiary by the parent company holds 100% of the capital (the parent company subject to the provisions of article 3 to this circular) made filed after tax profit remaining after extracting establishment of the parent company, the parent company of the financial revenue accounting under the same financial level to determine net profit remaining after the excerpts set the Fund submit the budget State regulatory policy.
Example 1: A corporation is the parent company holds 100% of the Charter capital for the company B. Net profit remaining after the excerpts set up the Fund as settlement 2016 of the company B must submit A is about 1,000 billion. A partial accounting group net profit remaining after the excerpts set up the company's Fund for 2016 to be paid on the Corporation's 1,000 billion in fiscal revenues in 2016 to determine net profit remaining after the excerpts set the Fund submit the State budget in 2016 of the group a. the case after the approval of the financial statements , decided to distribute the net profit and the profit remaining after the excerpts set the Foundation of the subsidiary that the equity in the company the greater the capital level has been approved by the parent company, the parent company made currency difference between equity and capital of the subsidiary of the parent company's accounting and business accounts currency of the parent company, determine the profit remaining after the excerpts set the Foundation of the parent company must submit the State budget.
3. for dividends, profit is divided by the stock company, limited liability company, two members have equity of parent company: the parent company the accounting of dividends, profits are split from the joint-stock companies, limited liability company, two members of the capital of the parent company on financial revenue , determine the profit remaining after the excerpts set up the Fund as prescribed in the regulations. Accounting time dividends, profits are divided on the financial revenue of the parent company is the time of the notice of dividend, the profit of the Board (for the dividend was divided in a joint stock company) or the resolution of the Council members have been members through effective enforcement (for profit to be divided in limited liability company two or more members).
Example 2: a C Corporation is the parent company holds a 60% stake in company d. October 15/4/2016 D Corporation shareholders and institutions issued resolutions of the general shareholders meeting, including decision on dividend from operations in 2015 of company D , the time of remittance is on 01/7/2016. On 20/6/2016 Board D Corporation Announces Dividend sent to shareholders. Companies C finance revenue accounting for dividends are divided according to the time of the announcement of the dividend the Board the company D (6/2016) to determine net profit remaining after the excerpts set up the Fund to be paid by company C in 2016.
The parent company has a capital stock company, limited liability company, two members have voting responsibility to pay dividends when the conditions prescribed by the law of the time business proposal, urging a joint stock company, limited liability company, two members submit the dividend section the profit is divided by the shares of the parent company of the parent company.
Case of joint stock companies, limited liability company, two members have equity of parent company violating the time limit dividend, profit according to the regulations of the corporate law, the parent company is responsible for The financial report and the governing body of the parent company to handle according to the provisions of the law.

The case of the parent company receive shares of the company have capital of the parent company which is not paid by the company to use the surplus equity, funds in the equity or stock dividend to increase capital and enterprises based on the number of shares received is made open accounting tracking , recorded and reflected on the financial statements in accordance with the current accounting mode for enterprises.
Article 5. Khai, filed the State budget for net profit remaining after extracting establishment 1. Khai, filed after tax profit remaining after extracting establishment: a) the quarterly results of operations base of business your business performed temporarily paid of net profit remaining after the excerpts set the Fund submit your State budget at the latest on Friday 30 (thirty) of you after you incurred obligations net profit remaining after the When establishing the Fund.
b) ended the financial year data base on financial reporting, Enterprise made profit after tax settlement stubs left after extracting establishment must submit the State budget according to the model of declaration 13/QT-LNCL attached to this circular and submit the number of net profit remaining after extracting the remaining funds (if any) to be paid at the latest on Monday, 90 ( Ninety), since the end of the calendar year or fiscal year.
The case at the time of the opening balance after tax profit remaining after extracting the business establishment has not yet decided to publish the results of corporate ratings, the owners of enterprise rating based on the rating report of business enterprises submitted to the owner. Case report rating of the business owner then sent for temporary business reviews business rating to do the quote base established the Fund and determine the profit remaining after the excerpts set the Fund submit the State budget.
After you have decided to publish the results classified business owner if there is a change in the rating business, business redefined deductions set up the Fund and net profit remaining after the excerpts set the Fund submit the State budget to enumerate settlement adjustments after tax profits remaining after extracting establishment and submit the number must the submission further increase (if any) to the State budget according to the regulations.
Cases when finalizing the year or when a decision is announced the corporate rating of the owner, if the number of net profit remaining after the excerpts set the funds already paid into the State budget larger than the actual number to be paid shall be reduced to the business number to file of the next period.
c) business case implementation Division, split, merge, merging, equitization, terminate the operation according to the type of limited liability company a member of responsible corporate mining settlement net profit remaining after the excerpts set up the Fund to the time of the split, split, merge, merging , equitization, operation termination according to type of limited liability company a member and submit the number of net profit remaining after the excerpts set up the Fund to be paid into the State budget at the latest on Monday, 45 (forty five) from the date of implementation of split, split, merge, merging , equitization, operation termination according to type of limited liability company a member according to the decision of the competent authority.
2. file a liability net profit remaining after the excerpts set the Foundation for the tax authorities: enterprises, file a profit remaining after the excerpts set the Fund submit the State budget for the tax agency under the direct management of electronic forms.
Article 6. The State Budget Division a) net profit remaining after the excerpts set the Fund submit the State budget prescribed in this central business is 100% split for the central budget. Enterprises filed in State budget revenue accounts opened at the Central Treasury.
b) net profit remaining after the excerpts set the Fund submit the State budget prescribed in this local business's are 100% split for the local budget. Enterprises filed in State budget revenue accounts opened at the State Treasury Department, central cities where business headquarters.
Article 7. Treats breaches of slow behavior publicly filing profit remaining after extracting establishment and slowly filed net profit remaining after the excerpts set up the Fund to the State budget of 1. Slow opening submission business net profit remaining after the excerpts set up the Fund, compared with the time limit specified in article 5 chapter II to this circular, the sanctioned behavior slowly filing a tax return under the provisions of the law on tax administration.
2. Net profit remaining after the excerpts set the Fund submit the State budget is a State budget revenues. Business subject to submission of net profit remaining after the excerpts set responsible funds filed properly, sufficient, timely filed after tax profits remaining after the excerpts set up the Fund to be paid into the State budget according to the provisions of this circular.
Slow business filed net profit remaining after the excerpts set up the Fund to the State budget to pay the money slowly filed into the State budget according to the provisions of the law on tax administration, the law on amending some articles of the law on additional tax management.
3. where the total net profit remaining after the excerpts set the funds have temporarily lower their financial year of net profit remaining after the excerpts set up the Fund to be paid according to the settlement from 20% or more, the business must pay slowly filed for the disparity between the number of upwards from 20% to be paid according to the number of settlement has temporarily from the the day following the last day of the time limit for temporary lodging you four to the date of submission of net profit remaining after the excerpts set missing funds compared with the settlement number.
Example 3: the net profit remaining after the excerpts set up the company's Fund E-settlement prescribed in 2016 is 100 billion. During the year, the company temporarily you 4 's were E 2016 is 70 billion. The difference between the number of net profit remaining after the excerpts set up the Fund to be paid according to the number of years and the settlement was temporarily lodged is 30 billion (up 30%). 20% of the profit remaining after the excerpts set up the Fund to be paid according to the settlement is 20 billion. Part of the difference between 20% or over is (30 billion-20 billion) = 10 billion. E company made the difference is the joint submission of 30 billion to the State budget on time regulations is 31 March 2017. So the company E to submit money slowly filed for the disparity from 20% upwards of 10 billion calculated from the time following the last day of the time limit for submitting the 4th quarter profit in 2016 is on 31/01/2017 to 31/3/2017. 
For total net profit remaining after extracting establishment temporarily filed under lower quarter of settlement prescribed in below 20% to which the business slowly filed compared to the defined period then charge slowly filed since the day following the last day of the time limit filed after tax profit remaining after the excerpts set up the Fund as settlement of the year to the date of the submission on the State budget than the number missing.
Example 4: the net profit remaining after the excerpts set up the fund company as settlement G 2016 is 100 billion. During the year, the company has filed its quarterly 4 G 2016 is 85 billion. The difference between the number of net profit remaining after the excerpts set up the Fund to be paid according to the number of years and the settlement was temporarily lodged is 15 billion (up 15%). G company made the submission part of the difference between the remaining profit to be paid according to the settlement and the number was temporarily on the State budget of 15 billion on 31/8/2017. G company must submit the money slowly filed with respect to the amount of 15 billion next time calculated from the last day of the time limit filed after tax profit remaining after extracting establishment 2016 is on 01/4/2017 until 31/8/2017. 
Case the competent authority Inspector, checking after the business has opened settlement net profit remaining after the excerpts set up the Fund, if the detection of net profit remaining after the excerpts set up the Fund to pay the increase compared with the number of the settlement enterprise has to submit the money slowly filed against all of the profit remaining after the excerpts set the Fund must pay increase through inspection, check from the date following the last day of the time limit filed after tax profit remaining after extracting establishment according to the year of settlement or settlement to the time of termination of activities according to the type of limited liability company a member up to the date of submission of the money profit remaining after the excerpts set up the Fund.
4. after the case has decided to publish the results of the business classification, number of owner profit remaining after the excerpts set the Fund submit of business incurred increased in comparison with the number was declared the business made additional submissions on the State budget of profit remaining after the excerpts set up the Fund. With regard to the number of net profit remaining after the excerpts set the Fund submit additional adjustment results classified by business owner's declaration from the time of day following the last day of the time limit filed after tax profit remaining after extracting establishment until 30/6 is the deadline the rating results of the owner as specified in Decree No. 87/2015/ND-CP on 06/10/2015 the Government not slow payer business filed.

Example 5: at the time of submission of settlement net profit remaining after the excerpts set up the Fund in 2016 (31/3/2017) the company H determines the number are filed under settlement 2016 is 230 billion after the excerpts set up the Fund as prescribed on the basis of self rating of business the company H (category A). The company made the filing in State budget amount to 230 billion on 31 March 2017. Until 30/6/2017 H company owners announced the corporate rating of the company H is type B, on that basis, the company H adjust reduce the number quoted establishment and redefine the remaining profit numbers must submit the State budget in 2016 is 280 billion. The company H is not a slow payer filed from 1 April 2017 until 30/6/2017 for the number to be paid up to 50 billion due to adjust the classification of business owners.
Cash levels slowly filed under provisions of the law on tax administration. Slow money filed are used from the Development Fund of the enterprise are extracted as stipulated in Decree No. 91/2015/ND-CP dated 13/10/2015 of the Government on state capital investment in business and management, use of capital assets in the business.
Chapter III CURRENCY into the STATE BUDGET for DIVIDENDS and PROFITS are SPLIT for the STATE CAPITAL in the JOINT-STOCK COMPANIES, LIMITED LIABILITY COMPANY, TWO LARGE MEMBERS are STATE CAPITALS by ministries, local REPRESENTATIVE of the OWNER article 8. Dividends and profits be divided must submit the State budget prescribed in this chapter include:-dividends are divided in a fiscal year (including the number of temporary fiscal dividend divided by the number of years and in the years before the dividend was divided during the fiscal year) for the State capital according to the resolution of the general shareholders meeting or Board of joint-stock company the provisions in clause 2 2 of this circular;
-Number of profits is divided in a fiscal year (including all of the profit of the financial year and the number of years in interim profits of previous years to be divided in the fiscal year) for the State capital as determined by the company's Board member responsible for proposing two limited over the provisions in paragraph 3 article 2 to this circular.
Article 9. Khai, filed the State budget for the dividends, profits are divided into 1. Stubs, submitting dividends, profits are split: the business prescribed in article 8 of this circular made publicity of dividends, profits are split for the State capital under the form Declaration No. 01/CTLNĐC attached to this circular and made the State budget within a period of 45 days from the day it was announced dividend the profit of a joint stock company, limited liability company, two members.
2. file a liability for tax authorities: a joint stock company, limited liability company, two members specified in article 8 of this Chapter made, filed declarations of dividends, profits are divided by the tax authorities under the direct management of electronic forms.
Article 10. The State Budget Division a) dividends, profits are split for the State capital of a joint stock company, limited liability company, two members have the capital of the State by the Ministries represented owners divided 100% for the central budget. Enterprises filed in State budget revenue accounts opened at the Central Treasury.
b) dividends, profits are split for the State capital of a joint stock company, limited liability company, two members have the capital of the State by the local representative of the owner were divided 100% for local budgets. Enterprises filed in State budget revenue accounts opened at the State Treasury Department, central cities where business headquarters.
Article 11. Treats breaches of slow behavior filed Declaration of dividends, profits are split and dividend, profit filed slowly subdivided into State budget 1. Slow business filing Declaration of dividends, profits are split for the State capital in comparison with the time limit specified in article 9 of chapter III of this circular, the sanctioned behavior slowly filing a tax return under the provisions of the law on tax administration.
2. Dividends, profits are split for the State capital prescribed in this chapter is a State budget revenues. Businesses of dividend payers, the profit is divided by the State capital section are responsible for proper submission, sufficient, timely filed account of dividends, profits are split for the State capital as prescribed in this circular.
Slow business filed dividends and profits are split for the State capital into the State budget to pay the money slowly filed into the State budget according to the provisions of the law on tax administration, the law on amending some articles of the law on additional tax management.
 3. time charge slowly filed the next day from the last day of the time limit to pay the dividends, the profits are divided for the State capital as specified in clause 1 article 9 of this Chapter.
 Cash levels slowly filed under provisions of the law on tax administration. Slow money filed are used from the profit after corporate income tax of joint-stock companies, limited liability company, two members have the capital of the State of the States after payment vouchers base slowly filed into the State budget.
Example 6: E company is a joint stock company has the capital of the State by the Ministry of industry and trade is the representative of the owner. On 15/4/2016 E companies organize shareholder and on 01/7/2016 companies have announced dividend of production and business operations in 2015 to shareholders, including dividends divided by the State stake is 130 billion. E company must declare, State budget of dividends are divided for the 130 billion state capital is slowly added on 14/8/2016. On 15/9/2016 E new company made the submission part of dividends are divided into State stake into the State budget, the company must submit the money slowly filed from the date 15/8/2017 – 15/9/2016. Slow payment voucher filing is on 15/9/2016, slow money filed are used from the profit after tax in 2016 of the company e. Chapter IV the TERMS OF IMPLEMENTATION of article 12. Effective enforcement of this circular effect since 26/5/2016 and apply for degrees from 2016.
Article 13. Responsibility 1. The ministries, the people's committees of provinces and cities under central within the jurisdiction under the provisions of the law are responsible for directing the person representing the State invests in the authorized business done test, urging the business publicity, filed the revenues the State budget according to the provisions of this circular.
2. The person representing the State in joint stock companies, limited liability company, two members have the capital of the State is responsible for the voting to pay dividends when the conditions prescribed by the law of the time business proposal, urging a joint stock company limited liability company, two members, filed part of dividends, profits are split for the State capital about the State budget according to the regulations.
Case of joint stock companies, limited liability company, two members have violated the State's capital of time dividend, profit in accordance with the corporate law, the person representing the State has a responsibility to report the Ministry of finance and the agency representing the State in joint stock companies limited liability company, two members of the State's capital to handle according to the provisions of the law.
3. Liability of tax authorities the tax agency level: the levels are responsible for holding the management profit profits remaining after extracting the funds and dividends, the profits are divided and popular, guide enterprises in profit after tax payers left after extracting the funds and dividends profits are divided to follow the contents of this circular.
a) responsibility of governing big business taxes in Total tax:-Organization of construction, mining management use of information data on State budget capital invested in the business.
-Direct implementation of revenue management include: business support, filed into the State budget, urging currency timely, organized inspection, inspection of the currency lodging on the State budget for the after tax profits remaining after the excerpts set the Fund submit the State budget of the State enterprises holding 100% of the Charter capital by run management (including the SCIC); dividends, profits are split of the joint-stock companies, limited liability company, two members have the capital of the State by the Ministries represented the owner;
-Directs the work of the governing currency net profit remaining after the excerpts set up the Fund, and dividends, the profits are divided into State budget to pay for the business management organization under the responsibility of the local tax Bureau of revenue specified in point b of Paragraph 3 of this article; in collaboration with the local tax Bureau inspection, inspection of the collection, submission of net profit remaining after the excerpts set up the Fund, dividends and profits are divided into State budget to pay for the business management organization under the responsibility of the local tax Bureau of revenue specified in point b , Paragraph 3 of this article.
b) the responsibility of the local tax Bureau:-direct implementation of revenue management for the after tax profits remaining after the excerpts set the Fund submit the State budget of the State enterprises holding 100% of the Charter capital by local management; dividends, profits are split for the State capital of joint stock companies, limited liability company, two members have the capital of the State by the local representative of the owner.
-Made the urge, currency timely, organized inspection, inspection of the currency lodging on the State budget for net profit remaining after the excerpts set up the Fund, and dividends, the profits to be divided must submit the State budget of enterprises by the tax office directly organizing the management of the currency.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities are responsible for directing the agencies, organizations, individuals made this circular.

In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.