The DECREE detailing implementation of the law on Enterprise Income Tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on corporate income Tax 17 June 2003;
Considering the recommendation of the Minister of finance DECREE: chapter I SCOPE article 1 CORPORATE INCOME TAX. The Organization, individual manufacturing, trading of goods, services (referred to collectively as business establishments) must file the income of enterprise income tax according to the provisions of this Decree.
1. the production organisation, business, goods, services including: State enterprises; limited liability company; joint-stock company; partnerships; businesses have foreign capital and foreign Parties involved in business cooperation contracts under the investment law and business law; foreign companies and organizations doing business in Vietnam not under the investment law and business law; private business; cooperative, Cooperative Union (hereinafter referred to as the cooperative); the combination; the economic organization of political organization, social-political organizations, social organizations, social-professional organization, the people's armed units; agencies, business units have the Organization of production, goods, and services.
2. domestic production of personal, business, goods, services including: a) individual and group business individuals;
b) individual business households;
c) independent practitioners: doctors, lawyers, accountants, auditors, architects, painters, musicians and other independent practitioners;
d) individual rental properties such as land, buildings, vehicles, machinery, equipment, and other property types.
3. Foreign individuals had business incomes generated in Vietnam, no operations are made in Vietnam or abroad.
4. overseas companies doing business through permanent establishments in Vietnam.
Permanent base is the base business that through this facility in firms abroad make a part or the whole of its business operations in Vietnam to bring income. Permanent establishments of foreign companies mainly include the following forms: a) branch, administrative offices, factories, workshops, warehouses and delivery of goods, means of transport, mines, oil or gas, the exploration or exploitation of natural resources, or media devices used for the exploration of natural resources;
b) location construction; the construction, installation, Assembly; monitoring of construction activities, building construction, installation, Assembly;
c) basis provides the services including consultancy services through employees or other object;
d) agent for overseas companies;
DD) Vietnam representative in the case of:-has the authority to sign the contracts on overseas companies;
-Does not have the authority to sign the contracts on foreign companies but often make the delivery of goods or the provision of services in Vietnam.
The case of the agreement avoiding double taxation to which the Socialist Republic of Vietnam signed a decree on permanent basis shall follow the provisions of that agreement.
Article 2. The object does not belong to an enterprise income tax includes households, individuals, group collaboration, agricultural production cooperatives have income from cultivation, animal husbandry, aquaculture; except households and individuals farmers produce goods in large, high income.
The enterprise income tax applicable to households, individual farmers produce goods in large, high income from cultivation, animal husbandry, aquaculture will have separate rules. Affairs, Ministry of finance, in collaboration with the Ministry of agriculture and rural development, the Ministry of fisheries and the Government issued regulations on the business income tax applicable to the objects.
Chapter II the TAX BASES and TAX RATES article 3. Tax base is taxable income in the tax period and the tax rate.
Enterprise income tax-calculation period is determined according to the calendar year or fiscal year.
Article 4. The turnover for calculation of taxable income shall be determined as follows: 1. Turnover for calculation of taxable income is the full sales, service provision, including subsidies, surcharges, additional base business entitled, irrespective of whether the money has earned the money.
The turnover for calculation of taxable income sales of value-added tax under method of tax deductions is revenue without value-added tax. The turnover for calculation of taxable income sales of value-added tax under method directly on the sales value including value added tax.
2. when determining the turnover for calculation of taxable income sales of goods and provision of services is the time of the transfer of ownership of the goods, services or time of completion billing sales, provision of services.
3. Turnover for calculation of taxable income in some cases are specified as follows: a) the turnover for calculation of taxable income with respect to the goods sold under the installment method is determined according to the sale price of the goods paid once, not including deferred interest;
b) turnover for calculation of taxable income for goods or services used to Exchange, presentation, donation or internal consumption is determined according to the sale price of the product, goods, services of the same type or equivalent at the time of barter, presentation, donation or internal consumption;
c) turnover for calculation of taxable income for commodity is fabrication activities proceeds activities including wages, fuel, power, extra material and other costs for the processing of goods;
d) turnover for calculation of taxable income for property rental activities are lease amount charged each period according to the lease. The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance or determined by the paid once.
The Ministry of finance to specific instructions how to define revenue paying rent in advance for several years to determine the taxable income by type of business regulation at this point;
DD) turnover for calculation of taxable income for credit operations is the loan interest receivable arising in the tax period;
e) turnover for calculation of taxable income in some cases by the Ministry of finance regulations.
Article 5. Reasonable expenses to be deducted for the calculation of taxable income shall include: 1. Depreciation of fixed assets used for production operations, business, goods, services. The level of depreciation of fixed assets are determined based on the value of fixed assets and depreciation periods. Production facilities, business, goods, services of the high economic efficiency is fast depreciation but must not exceed 2 times the level of depreciation according to the mode to quickly innovate technology.
The Ministry of finance regulation standards of fixed assets, depreciation rates, time and quick depreciation prescribed in this paragraph.
2. Costs of raw materials, materials, fuels, energy, real goods used in production, trading goods, services related to revenue, taxable income in the period was calculated according to consumption, the actual export price warehouse due to business establishments identified and held responsible before the law.

Businesses buy products made of rattan, bamboo, sedge, coconut palm, of the farmers directly make, crafts fine art of the artisan not business; soil, rock, sand and gravel of the peoples exploited; scrap of direct currency picked up and a number of non-personal service business, without invoices and vouchers were created table as specified by the Ministry of Finance on the basis of evidence from the payment of the proposed sale, provision of services. Director of business establishments by browsing lists must be responsible before the law for the accuracy, truthfulness of the statements.
3. Wages, remuneration and allowances paid to employees in accordance with labor laws, the mid-shift meal money, quantified: a) wages, remuneration and allowances paid to laborers in the State enterprises be counted on more affordable under the current regime;
b) wages, remuneration and allowances paid to laborers in other business establishments was calculated in the cost according to the employment contract;
c) costs mid-shift for workers is calculated on a reasonable cost must not exceed the minimum wage prescribed by the State for State officials;
d) quantitative food Money to pay for workers employed in some special lines under the regime of State regulation.
4. The cost of scientific research, technology; initiative, innovation; of health; labor training according to the prescribed regimes; funding for education.
5. the costs of services purchased from outside: electricity, water, telephone, repair of fixed assets; rentals of fixed assets; audit; legal services; the design, establishment and protection of trademarks; property insurance; pay money to use the technical documentation; the patent; technology license not in fixed assets, technical services and other services purchased from outside.
6. expenses: a) expenses for female laborers, includes:-expenses of training for female sisters employees, if the old career no longer appropriate to switch to other occupations according to the development plan of the business establishment.
This additional expenses including: tuition fees (if any) + salary disparity ranks (ensure 100% of salary for people going to school);
-The cost of salaries and allowances (if any) for teachers in kindergartens, kindergarten due to organizational and business management. The number of teachers is determined according to the norm due to the system of education and training provisions;
-Health Organization cost more once a year as professional consultations, chronic or gynecological women employees;
-Fostering for female laborers after childbirth. Pursuant to the provisions of the labour legislation and the situation of the actual fluctuations of consumer prices in each period, the Ministry of finance in cooperation with the Ministry of labor, invalids and Social Affairs specified maximum spending for female laborers after childbirth;
-During lactation, if objective reasons women workers breastfeeding breaks not according to the prescribed regimes that stayed to work for the business then this time female workers be paid overtime allowance under the regime.
For active business establishments manufacturing, construction, transport, using many of the women, if the accounting, tracking the actual private for women workers be reduced corporate income tax under article 41 of this Decree.
b) genus of labor protection according to the provisions of the labor code;
Some business establishments prescribed employees have to wear uniforms at work, the costs of buying costumes are calculated into reasonable expenses.
c) Spend to protect business establishments; genus diem;
d) social insurance fund filed; health insurance are the responsibility of the business base of employers; Union expenditure; support for the activities of the Communist Party, unions in business establishments; deductions form the source for superior management costs and the funds of the association according to the prescribed regimes.
7. Payment of interests on production, sales, services of credit institutions, financial institutions, economic organizations according to the actual interest rates; pay interest on the loan of objects according to the actual interest rate, but must not exceed 1.2 times the interest rate for loans by commercial banks at the time of the loan.
8. Extract reserves according to the prescribed regimes.
9. Retrenchment for laborers according to the prescribed regimes.
10. Expenses for consuming goods and services include: genus preservation, packaging, transportation, Portage, warehousing, maintenance, goods and services.
11. The cost of advertising, marketing, promotions, reception, transaction costs, brokerage commissions, conferences and other expenses directly related to manufacturing operations, business, goods, services are control must not exceed 10% of the total of the expenses from clause 1 to clause 10 of this. With regard to business activities of reasonable cost to determine the level of control is not included in the purchase value of the goods sold.
12. Taxes, charges and fees land rents payable related to manufacturing operations, business services (except enterprise income tax) including: a) export Tax, import tax;
b) special consumption tax;
c) value added Tax for business establishments, value added tax according to the direct method on value; value added tax for business establishments, value added tax according to tax deduction method in case of buying, importing goods, services for the production of goods and provision of services are not subject to value added tax; input value added tax in the case of exports of goods and services but do not qualify for deduction and reimbursement under the provisions of the value added tax law; input value added tax is not deductible by the enumerate slow compared to the prescribed time limit;
d) Taxes;
Tax resources);
e) agricultural land use tax;
g) tax;
h) the fees, the fees prescribed by law;
I) land lease.
13. The cost of business by the company management in the foreign allocation for resident establishments in Vietnam according to the proportion of resident establishments in Vietnam compared to the total turnover of overseas companies including sales of permanent establishments in the country.
Permanent establishments of foreign companies in Vietnam have not made the accounting mode, invoices, vouchers and payment according to the Declaration shall not be calculated into reasonable expenses expense management business by overseas companies allocate according to the provisions in this paragraph.
Article 6. Don't count on reasonable expenses the following: 1. Salaries, wages due to business establishments do not comply the labour contract mode under the provisions of the labour legislation, except in the case of hiring laborers work.
Wages, the wages of the private business owner, Partnership members of partnerships, households, business and personal remuneration paid to the founders, the members of the Management Board of limited liability companies, joint stock companies not directly involved in the Executive producer trading goods and services.
2. The previous deductions on the cost that does not include the genera: excerpt about major repairs of fixed assets, maintenance charge of goods and products, construction works and other advance deductions.
3. Expenditures without invoices, vouchers, invoices or vouchers.
4. Fines on administrative violations such as traffic law violations, violations of business registration mode, statistical accounting violations, violations of tax and other administrative violations.

5. expenses not related to turnover and taxable income such as expenses for capital construction investment; local support; support the unions, social organizations outside business establishments; genus charity and other expenses not related to turnover and taxable income.
6. expenses due to other funding sources, such as: coverage costs my career; genus difficult subsidies often, sudden difficulties.
Article 7. Turnover, reasonable expenses and taxable income are determined by Council of Vietnam. The case of business establishments have turnover, reasonable expenses and taxable income in foreign currency, they must convert the Vietnam according to the exchange rate by the State Bank of Vietnam announced at the time of the sales, costs incurred in foreign currency, unless otherwise specified by law. For foreign currencies without exchange rates with Vietnam to convert through a currency exchange rate with Vietnam.
Article 8. The taxable income is determined including: income from production and business operations of goods, services and other income during the tax period, including income derived from production activities, trading goods, services abroad.
1. the taxable income from the active business, production of goods and services by turnover for calculation of taxable income minus (-) for reasonable expenses related to production activities, business and/or service in the tax period.
The case of business establishments receive earnings from equity contribution activities, contribute to the venture capital, economic links where there were business establishments receive equity, venture capital, economic links corporate income tax divided by the earnings are not subject to corporate income tax.
2. other taxable incomes in the tax-calculation period include: a) the disparity in purchasing, selling securities;
b) income from operations relating to industrial property rights, copyrights;
c) other income of ownership, the right to use the property;
d) incomes from the transfer of land use right or land rent right;
DD) Interest from the assignment, liquidation of assets;
e) interest rates of deposits, loans, interest on deferred sales;
g) variances due to sale of foreign currencies, interest rate on exchange rate disparity;
h) The balances of reserves according to the prescribed regimes;
I) Collecting the debts are already clear accounting books now claims to be;
k) Currency the liabilities do not identify the creditors;
l) earnings from manufacturing, trading of goods and services of those years ago missed new discovery;
m) earnings received from production activities, business, service abroad.
The case received income tax already paid abroad, business establishments shall have to determine the number of earnings before income tax in the foreign enterprise income tax. When determining the income tax year will income tax that businesses have filed outside but minus tax amount does not exceed the income tax amount calculated according to the law on corporate income Tax for earnings received.
n) the earnings related to the consumption of goods, providing services not included in the revenue, after deducting the expenses according to the regulations of the Ministry of finance to generate incomes;
o) income from capital transfer;
p) other earnings have not been specified in detail in this article.
3. where the agreement avoiding double taxation to which the Socialist Republic of Vietnam signed the decree that method of determining taxable income for permanent basis other than the provisions of paragraph 1, paragraph 2 of this Article shall comply with the provisions of that agreement.
Article 9. Corporate income tax rate applicable to business establishments as follows: 1. the corporate income tax rate applicable to business establishments is 28%.
2. the enterprise income tax rate applicable to business establishments conducted the search, exploration and exploitation of oil and gas and other precious resources from 28% to 50%.
The Prime Minister decided on the specific tax rates consistent with production and business situation of each business establishment search, exploration and exploitation of oil and gas and other precious resources as proposed by the Minister of finance.
3. for Lottery activities, the corporate income tax with tax rate is 28%. The Ministry of finance specifies financial mechanism applicable to earnings after tax of lottery operations.
Chapter III DETERMINATION of TAXABLE INCOME and TAX REVENUE FROM the TRANSFER of LAND USE RIGHT or LAND RENT RIGHT, article 10. Income from the operation of transferring the land use right or land rent right below the taxable income from the transfer of land use right or land rent right: 1. cases of land use right transfer: a Transfer of land use rights) not yet available infrastructures, architectural works on land;
b) Transfer of land use right along with infrastructures on land;
c) Transfer of land use right along with architectural works on land;
d) Transfer of land use right along with infrastructure, architectural works on land.
2. cases of land rent right.
a) land rent right infrastructure yet, architectural works on land;
b) land rent right along with infrastructures on land;
c) land rent right along with architectural works on land;
d) land rent right along with infrastructure, architectural works on land.
Article 11. The case of the transfer of land use right or land rent right is not subject to income tax on the transfer of land use right or land rent right.
1. State land allocation, land rental for base business.
2. the production organisation, business, goods, services to return the land to the State or by the State land under the provisions of the law.
3. production organisation, business, goods, services to sell factory along with the transfer of land use right or land rent right to move location according to the master plan.
4. the production organisation, business, goods, services capital contribution by the land use for production and business cooperation with organizations and individuals in the country and abroad in accordance with the law.
5. Organization of production, sales of goods, services, the transfer of land use right or land rent right due to split, split, merger, bankruptcy.
6. private business owners to transfer land use rights in cases of divorce, inheritance as prescribed by law; transfer of land use rights between husband and wife with; parents with children; paternal grandparents, grandchildren; uk, the siblings together.
7. Organization of production, sales of goods and services donated of land use right or land rent right to the State or to the Organization for the construction of cultural buildings, health, fitness, sport; transfer of land use right for the charity beneficiaries of social policy.
Article 12. Income tax payers from the transfer of land use right or land rent right is held manufactures, trading goods, services, income from the transfer of land use right or land rent right.
Household, personal business, goods, services of the income from the transfer of land use right or land rent right not to pay tax on income from transfer of land use right or land rent right under the provisions of this Decree, which pay tax according to the provisions of the law on land use right Transfer Tax.
Article 13. Taxable income from the transfer of land use right or land rent right are determined by the turnover for calculation of taxable income except reasonable expenses related to the activity the transfer of land use right or land rent.

1. Turnover for calculation of taxable income shall be determined according to the actual transfer prices among Organization of production, sales of goods, services, the transfer of land use right or land rent right to use the land at the time of the transfer.
The actual transfer prices are defined as follows:-according to the invoice price or the actual amount of the transfer of land use right side, right or land rent received by the land use right or land rent right charged.
The case of the actual transfer prices lower prices due to the people's committees of provinces and cities centrally decided then the revenues used to calculate taxable income transfer of land use right or land rent right are based on reviews by the provincial people's Committee, the city decided centrally.
-Wining auction in case auction to transfer the land use right or land rent right.
Some cases determining the turnover for calculation of taxable income are as follows: a) the turnover for calculation of taxable income in the event of transfer of land use right or land rent right associated with infrastructures on land including part of revenue transfer ownership of infrastructure and revenues for rental of infrastructures on land;
b) where the transfer of land use right or land rent right along with architectural works on land, they must separate the portion of turnover from the sale of architectural works on land. If there are separate, the turnover for calculation of taxable income shall be determined including turnover from the sale of architectural works on land.
2. cost of transfer of land use right or land rent right: a) the cost to have the land use right or land rent right includes: – capital of the land transfer Price is determined as follows: + for land the State of affairs there collect money using land leased shall be based on evidence from land use charge , rents the land by the State;
+ For land use of the Organization, other individuals shall be based on contracts and legal documents when getting paid land use right or land rent right;
+ Cases production organisation, business, goods, services or land grab by the State structures, the cost prices shall be determined according to the value of works.
+ Auction winning bid in case the transfer of land use right or land rent right;
+ The case of limited liability companies, joint stock companies transfer of land use rights, which are derived by the venture capital contribution, the cost prices shall be determined according to a capital contribution of the Board;
+ For land of organization of production, sales of goods and services derived by inheritance under civil law; due to that, presentation, donation does not determine the price which shall determine the rates of soil types by the provincial people's Committee, the central cities of decision Table based on framing the soils due to government regulations at the time of the inheritance, presentation, donation,.
The case of organization of production, goods, services, business succession, presentation, donation, prior to 1994, the cost prices shall be determined according to the price of the soils by the provincial people's Committee, the central city in the 1994 decision base on the table framing the soils stipulated in Decree No. 87/CP dated 17 August 1994 from the Government.
-Compensation for damages on the ground have not been deducted from the proceeds of land use, the land lease;
-Compensation for damage of color;
-Support for relocation to the new residence;
-Support for relocating graves;
-Support for other clearance;
-The types of fees under the provisions of the law relating to the grant of right to use land.
b) reclamation costs, leveling;
c) investment costs of infrastructure construction, architectural works on land;
d) expenses specified in article 5 of this Decree. The case, organization of production, sales of goods, business services in many different industries, then the expenses are allocated according to the proportion of revenue from the transfer of land use right or land rent right on the total turnover of the manufacturing operations, sales of goods and services;
DD) if the turnover for calculation of taxable income shall include all of the buildings on the land, the costs are determined including the value of architectural works on land.
Article 14. Tax income tax on the transfer of land use right or land rent right.
1. Tax rate for income from the transfer of land use right or land rent right is 28%.
2. After calculating income tax according to the tax rate prescribed in paragraph 1 of this article, the remaining income to additional income tax of partially progressive tax schedule below: partially progressive tariff rate Ranks the remaining income on tax charges 1 to 15% 0% 2 15% to 30% 10% 3 30% to 45% 15% 4% 45 to 60% 20% 5 60% 25% of article 15. Do not apply the preferential tax rates; tax exemption and reduction prescribed in chapter V of this decree with regard to income from the operation of transferring land use right or land rent.
Article 16. Organization of production, sales of goods and services transferred ownership of the buildings on the land, the transfer of ownership of infrastructure on the ground to transfer of land use right or land rent right associated with infrastructures, architectural objects.
Article 17. Disclosure and payment for organization of production, sales of goods and services do not arise often works to transfer of land use right or land rent right shall be as follows: based on the records, documenting the transfer of land use right or land rent right by the land management agency moved to the tax agency requirements, organization of production, goods, services, business must declare turnover, costs, income taxes, tax according to the form prescribed by the Finance Ministry and file a Tax Agency to directly manage the most slowly is 10 days from the date of the request by the tax authorities. The tax agency checking determines the accuracy of the tax based on the invoices and vouchers reflected on the bookkeeping of business establishments and notification of tax, tax time transfer of land use right or land rent right. Tax time stated in the notice of tax after 15 days from the date of notification of the tax. Only when there is a receipt or certificate from the tax on the transfer of land use right or land rent for the land use right transfer, the transfer of the rental right, land use right or land rent right certificates have been given of land use right or land rent under the provisions of the law.

Article 18. Organization of production, business, goods, services and business infrastructure, landscaping, architectural treasures on land tax, tax under the provisions of chapter IV of this Decree, but to tax income from the transfer of land use right or land rent right. If the number is lower than the tax amount temporarily paid tax under the tax-settlement reports, organizations engaged in goods production and trading and/or service must pay the full tax amount owed within 10 days from the date of submission of tax reports. If the tax amount temporarily paid bigger tax according to the tax-settlement reports, organizations engaged in goods production and trading and/or service tax surplus of corporate income tax also filed for lack of other business activities or deducted income tax payable by the business activity the transfer of land use right land rent right next. If the land use right or land rent right, loss, the Organization of production, sales of goods and services are transmitted to the taxable income from the transfer of land use right or land rent of the following year according to the time specified in article 42 of this Decree.
Article 19. The tax authorities have the right to sanction administrative violations of tax for business establishments slowly filed tax returns, income tax on the transfer of land use right or land rent; late tax penalties as prescribed by law. During the test, the Inspector of the tax declaration, tax the transfer of land use right or land rent right, if the transfer prices, costs, income tax on the transfer of land use right or land rent right, business establishments, reflect yet right, tax authorities have the right to determine the transfer price back under the actual transfer prices on the market , at reasonable cost, income to ensure the correct collection, collecting enough tax revenue from the transfer of land use right or land rent right; at the same time sanction business establishments regarding perjury, tax evasion as prescribed by law.
Chapter IV registration, DECLARATION, filing taxes, TAX article 20. The basis of responsible business enterprise income tax registration with the register value added tax. Tax registration procedures follow the provisions of article 11 of Decree 158/2003/ND-CP dated 10 December 2003 detailing the Government's enforcement of the law on value added Tax and the law on amendments and supplements to some articles of the law on value added Tax.
Article 21. Business establishments are responsible to declare the revenue, expenses, taxable income, the tax year, have divided each quarter in the form of declarations of tax authorities and submitted to the tax authorities directly managed at the latest on Jan. 25 is the annual or 25th of the next month, the end of the fiscal year when business establishments in other financial the calendar year. The Ministry of finance regulation model of enterprise income tax.
The case of the tax authorities to check, the inspector discovered the tax declaration of business establishments not yet match the reality of production, trading goods, services, the tax authorities based on the percentage of taxable income of the previous year on sales of business establishments adjacent to or based on the taxable income of the base business industries , equivalent business scale to determine the tax amount temporarily paid in a year, each quarter and notify business establishments carry.
Article 22. Business establishments must report the tax authorities directly managed to adjust the number of annual and quarterly temporarily, if the situation in manufacturing, business services, service change. When the Tax authorities receive recommendations to adjust the tax amount temporarily filed quarterly and a year of a business establishment must review and must notify business establishments know the tax amount temporarily paid adjusted or reasons not to accept the proposal of the business establishment.
Article 23. The Ministry of Finance shall guide the determination of income and taxable income rate applied on sales to determine tax for business establishments not yet implemented accounting regime, invoice, certificate from the provisions in paragraph 2 article 12 of the law on enterprise income tax in accordance with each of the business lines and business locations.
Article 24. The corporate income tax is specified as follows: 1. Business establishment temporarily paid tax amounts according to the declarations or according to the fixed Tax agencies tax each quarter, full, due to the State budget. The deadline for tax day last quarter.
2. Business establishments not yet implemented accounting regime, invoice, certificate from the provisions in paragraph 2 article 12 of the law on Enterprise Income Tax payable monthly tax according to the notice of the tax authorities. The time limit for the submission of tax, are credited in the notices for 25th of the next month.
3. shipment business establishments have to declare and pay tax for each shipment to the Tax authority where the purchase order before shipping.
4. organizations and individuals, foreign business without resident establishments in Vietnam but having incomes generated in Vietnam, the Organization, individuals in Vietnam paid an income tax deduction is responsible according to the rate prescribed by the Ministry of Finance of the amount paid for the Organization foreign individuals.
Article 25. Corporate income tax is calculated and filed in Vietnam.
Article 26. Business to business income tax with the tax agency annually according to the template specified by the Ministry of finance.
Tax year is calculated according to the calendar year. The case of business establishments be allowed to adopt a fiscal year other than the calendar year shall be the financial year according to the settlement.
Tax must be true, complete the account revenue; reasonable costs; taxable income; income tax amount payable; the number of income tax exemption, reduction; income tax amount temporarily paid in the year; income tax amount already paid abroad for earnings received from abroad; the number of missing or filed income tax overpaid.
Article 27. Businesses have to file tax reports to tax authorities within a period of 90 days from the end of the calendar year or fiscal year. If the tax amount temporarily paid in the year is lower than the tax according to the tax-settlement reports, business establishments shall have to fully pay the outstanding tax amount within 10 days from the date of submission of report; If the tax amount temporarily paid in the year is greater than the tax according to the tax-settlement reports, business establishments shall be minus surplus in tax by the next period.
Article 28. Case type conversion, transformation, merger, amalgamation, Division, separation, dissolution, bankruptcy, business establishments shall have to make tax with tax authorities and submit the report within 45 days from the day the decision to convert the types of business conversion, forms of ownership, merger, amalgamation, Division, separation, dissolution, bankruptcy.
Article 29. After receiving the tax-settlement reports, business establishments, the tax authorities must consider, classification to organize inspection check.
The Ministry of Finance shall guide the methods of classifying tax-settlement reports, and inspection process, check out the provisions in this Article.
Article 30. During the test, the Inspector of the tax declaration and payment of tax, business establishments, if the purchase price, sale price, business expenses, taxable incomes and other factors identified by business establishments, tax authorities have the right to redefine the purchase price , sale price according to price and foreign market, expenses, taxable incomes and other factors to ensure the correct collection, collecting enough corporate income tax.
The Ministry of Finance shall guide the methods of determining the purchase price, the sale price of goods and services according to the market price specified in this article.
Article 31. The tax authorities have the duties, powers, responsibilities for the following:

1. business establishments guide declaring, pay taxes in accordance with the provisions of the law on Enterprise Income Tax.
2. To notify business establishments not yet implemented accounting regime, invoices, documents on tax and monthly tax deadlines prescribed in clause 2 article 24 and the fixed tax case the provisions of article 30, article 32 of this Decree.
3. To notify business establishments on the slow filed declarations, late tax payment and decides to sanction the violation of tax; If business is still not sufficient amounts of the fines under the notice shall have the right to apply or request the competent authorities to apply measures to handle specified in paragraph 4 to article 23 of the law on Enterprise Income Tax to ensure sufficient income tax amount, the amount of the fine; If made on processing measures that businesses are still not sufficient amount of tax, the amount of the fine, the transfer of records to the State agency authorized to handle according to the provisions of the law.
4. test, inspection Declaration, tax filing, tax of business establishments.
5. Handling of administrative violations of tax and complaints about the tax.
6. request business establishments providing accounting books, invoices, vouchers and records other documents related to tax calculation and payment; ask credit institutions, banks and other private organizations to provide documents related to tax calculation and payment.
7. Keep and use data, documents, business establishments and other objects provided according to the prescribed regimes.
Article 32. The tax authorities have the right to determine taxable income tax for business establishments in the following cases: 1. Not done or done incorrectly the accounting mode, invoices and vouchers.
2. no declaration or incorrect Declaration of the tax base or does not prove the bases already stated in the Declaration at the request of tax authorities.
3. Refuse the present accounting books, invoices, vouchers and other necessary documents related to tax calculation.
4. business without business registration that was discovered.
The tax authorities based on the documents of investigation on the situation of the business activity of the business or facility based on the taxable income of the business establishments in the same industry, have equivalent business scale to determine the taxable income.
In cases where business establishments disagree with assessments of taxable income shall have the right to appeal to the superior Tax authorities directly or to sue in the courts in accordance with the law; While the pending business establishments still must submit sufficient fixed rate.
Chapter V exemption of ENTERPRISE INCOME TAX Article 33. Conditions for enterprise income tax incentives for investment projects that meet one of the following conditions is entitled to preferential enterprise income tax: 1. investment in branches, the field list in the field of investment incentives by the Government issued under the provisions of the investment law.
2. Invest in the profession, the field list in the field of special investment incentive by the Government issued under the provisions of the investment law.
3. Invest in the category geographical socio-economic conditions of the difficulties the Government issued under the provisions of the investment law.
4. Invest in listing geographical socio-economic conditions particularly hard because the Government issued under the provisions of the investment law.
Article 34. The tax incentive and time to apply a tariff preferential enterprise income tax.
1.20% of the tax rates applied in the period of 10 years, since the start of operations for business: a) cooperatives established in geographical category not geographical socio-economic conditions are difficult and do not belong to the category of local socio-economic conditions of society particularly hard.
b) new business establishments from investment projects in branches, the field list in the field of investment incentives.
c) new business establishments from investment projects implemented in geographical listing geographical socio-economic difficulties.
2. Tax rate of 15% applied during 12 years, since the start of operations for business: a) cooperatives established in geographical list geographical socio-economic difficulties.
b) new business establishments from investment projects in branches, the field list in the field of investment incentives and performed at the geographical category geographical socio-economic difficulties.
3. the 10% tax rate applied during 15 years, since the start of operations for business: a) cooperatives and business establishments newly set up under investment projects implemented in geographical listing geographical socio-economic conditions extremely difficult.
b) new business establishments from investment projects in branches, the field list in the field of special investment incentives.
The case of business establishments newly set up under investment projects in branches, the field list in the field of special investment incentive and have a major influence on economics, society should be encouraging higher, the Finance Ministry and the Prime Minister decided to apply a tariff of 10% for the duration of the project.
4. Most of the time be applied preferential tax rate prescribed in clause 1, 2 and 3 of this article, cooperatives and business establishments newly set up under investment projects must submit corporate income tax with tax rate is 28%.
Article 35. Business establishments newly set up under investment projects, business relocation are tax free, tax reduction as follows: 1. Tax exemption for 02 years after taxable income is generated and the 50% reduction of the payable tax amount for 07 subsequent years new production base established from investment projects and business relocation out of the municipality According to the master plan has been approved by the competent authority.
2. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, the field list in the field of investment incentives.
3. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in geographical listing geographical socio-economic conditions and difficult business move to geographical listing geographical socio-economic conditions are difficult the scarf.
4. tax exemption for 03 years after taxable income is generated and the 50% reduction of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, the field list in the field of investment incentives and performed at the geographical category geographical socio-economic difficulties.
5. Tax exemption for 04 years after taxable income is generated and the 50% reduction of the payable tax amount for 09 subsequent years for business establishments newly set up under investment projects in branches, fields in the catalog industry, special field of investment incentives or done at geographical listing geographical socio-economic conditions extremely difficult.
6. The application of the preferential tax rate prescribed in clause 1, 2, 3 Article 34 of this Decree and the exemption, the tax reduction provided for in this Article only made for business establishments newly established independent economic accounting and registration of enterprise income tax according to the Declaration.

Business establishments newly set up under investment projects are tax free, tax breaks are more active trading, they must follow a separate accounting of income from business activities entitled to tax exemption, tax breaks. The case of a business establishment is not the private accounting of income from business activities entitled to tax exemption, tax relief shall be determined according to the proportion of the turnover of the business tax exemption, tax reduction on the total turnover of the business establishment.
Article 36. The basis of the active business investment in building new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity shall be exempt from tax for the income increase due to this investment yielded the following: 1. Exemption for 01 year and 50% of the payable tax amount for 07 subsequent years against mounting investment projects latest new production lines in branches, sectors, encouraged the investment provisions in the field of portfolio investment incentives, special sectors category of investment incentives, listing geographical socio-economic conditions and difficult geographical socio-economic conditions extremely difficult.
2. Exemption for 01 year and 50% of the payable tax amount for 07 subsequent years for investment projects in branches, the field list in the field of investment incentives or done at geographical listing geographical socio-economic difficulties.
3. exemption 2 years and 50% reduction of tax for the 3 next year for investment projects in branches, the field list in the field of special investment incentives or done at geographical listing geographical socio-economic conditions extremely difficult.
4. exemption 3 years and 50% reduction of the payable tax for the next 5 years for investment projects in branches, the field list in the field of investment incentives and performed at the geographical category geographical socio-economic difficulties.
5. exemption 3 years and 50% of the payable tax amount for 07 subsequent years for investment projects in branches, the field list in the field of investment incentives and special made at geographical directory of geographical socio-economic difficulties.
6. Exemption for 04 years and 50% of the payable tax amount for 07 subsequent years for investment projects in branches, the field list in the field of investment incentives and performed at the geographical category geographical socio-economic conditions are particularly difficult, investment projects in branches in the field list, the field of special investment incentives and performed at the geographical category geographical socio-economic conditions extremely difficult.
The Ministry of Finance shall guide the methods of determining income increased due to new investments bring tax reduction, tax exemption prescribed in this Article.
Article 37. Business establishments are exempt from corporate income tax for the income has been in the following cases: 1. income from the realization of the contract to scientific research and technological development; science information service and technology.
2. income from the sale of the product in trial production period in accordance with the production process, but must not exceed 6 months from the date of starting production of product testing.
3. income from sale of products made from the new technology was first applied in Vietnam, but must not exceed 7 years from the date of starting to apply this new technology to manufacture the product.
4. income from the realization of technical service contracts directly serving agriculture.
5. income from job-training reserved for ethnic minorities.
6. income from production and business operations, services of business establishments reserved for disabled workers.
7. income from job-training reserved for disabled persons, children in particularly difficult circumstances, the object of social ills.
Article 38. Corporate income tax exemption for cooperatives, the average income level in the year of each labor under the minimum wage prescribed by the State for State servants.
Article 39. Corporate income tax exemption for the production of individual households, business goods, services, income in the year of each labor under the minimum wage prescribed by the State for State servants.
Article 40. Corporate income tax exemption for investment under the form: patents, technical know-how, technological processes, technical services.
Article 41. Business activity in manufacturing, construction, transport, using labour from 10 to 100 female workers and of women workers accounted for over 50% of the total number of workers present frequently or regularly used on 100 women workers accounted for over 30% of the total number of regular labor base business enterprise income tax reduction corresponding to the level of costs for women workers.
Article 42. Base business after tax with the tax authorities of that loss shall be transmitted to the taxable income of the following year. The time switch holes no more than 5 years.
43 things. The tax incentives, tax free, tax breaks and switch holes according to the provisions of article 34, article 35, article 36, article 37, article 38, article 40, article 41 and article 42 of this decree applies only to business establishments have made true accounting mode Bill, vouchers and signed tax according to tax statements. Business establishments themselves determine the conditions to enjoy tax incentives, tax rates, tax reductions, loss amounts are deducted from the taxable income and have written to notify tax authorities filed time corporate income tax return each year.
The beginning of the tax calculation, tax relief under the provisions of this Decree was the first financial year of business establishments have taxable incomes before subtracting the loss amounts are transferred according to the provisions of article 42 of this Decree. The case of the first financial year are tax free, tax-reduced production time, trading goods, services under 12 (twelve) months, business establishments are entitled to tax exemption and tax breaks now that year or registered with the tax authorities of the time began to be tax free, tax breaks from the next fiscal year. The tax exemption period is counted from the first fiscal year of business establishments have taxable incomes before subtracting the loss amounts to be transferred.
In the same time, if there is a tax exempt, income tax reduction under many different circumstances, the basis of the free choice of a business in the tax case, the most beneficial tax reduction and tax agency informs.
Chapter VI REWARDS and TREATS breach of article 44. The tax authorities, the tax officer complete the assigned tasks; business establishments and organizations, other personal achievements in implementing the enterprise income tax law was rewarded by the regime of General State reward.
Article 45. Business establishments, tax officials and other individuals violate the law on Enterprise Income Tax, then depending on the level of violation, acts which dealt with under article 23, article 25 of the law on Enterprise Income Tax and legal documents on the handling of administrative violations in the field of taxation.
Chapter VII IMPLEMENTATION Article 46. The Decree has effect after 15 days from the date The quote and apply for the tax period from 2007.
This Decree replaces Decree No. 164/2003/ND-CP of December 22, 2003 detailing the Government's enforcement of the law on Enterprise Income Tax and Decree No. 152/2004/ND-CP dated June 8, 2004 of the Government revising, supplementing a number of articles of Decree No. 164/2003/ND-CP.

1. Business establishments newly set up under investment projects were granted the certificate of business registration, investment certificate from the date of Decree No. 106/2006/ND-CP of September 22, 2006 the Government detailing and guiding the implementation of some articles of the law on investment have an effect is done submitting the corporate income tax according to the provisions of Convention This theorem.
2. Abolish the provisions for tax incentives to business income in item 1 Article 36 of Decree 187/2004/ND-CP dated 16 November 2004 by the Government on transfer of State-owned companies into joint stock companies. The company was formed from equitizing State enterprises before the Decree has effect are continuing to enjoy the preferential enterprise income tax according to the provisions in clause 1 Article 36 of Decree 187/2004/ND-CP for the remaining time.
Abolish the preferential enterprise income tax due to meet conditions on use of domestic raw materials, the enterprise income tax incentives due to meet conditions on the rate of export of textile activity regulation in the text of the law on foreign investment in Vietnam, about encouraging domestic investment corporate income tax, and legal documents on investment since the tax year 2007.
3. Business establishments are enjoying preferential enterprise income tax according to the provisions in the Decree 164/2003/ND-CP of December 22, 2003, no. 152/2004/ND-CP dated June 8, 2004 of the Government and the decision of the Prime Minister issued before the date of the Decree has effect shall continue to be entitled to preference for the remaining time. The case of preferential tax rates and long time corporate income tax reduction are enjoying lower preferential rates prescribed in this Decree and business establishments shall be entitled to preferential treatment under the provisions of this Decree for the remaining time.
4. Business establishment has been granted investment licenses, business registration certificate, certificate of investment before the Socialist Republic of Vietnam officially became a member of the World Trade Organization (November 1, 2007) that have income from business activities (excluding textile activities Fortunately, the provisions in clause 2 of this) are enjoying the preferential enterprise income tax due to meet conditions on export rate regulation in the text of the law on foreign investment in Vietnam, to encourage domestic investment, corporate income tax and the law on investment shall continue to enjoy the preferential enterprise income tax in the text of that law until the end of 2011.
5. The existence of tax, tax, tax reduction, exemption and handling administrative violations regarding corporate income tax before the Decree has effect are made according to the corresponding provisions in the text of the law on enterprise income tax, about foreign investment in Vietnam , about encouraging domestic investment and the other legal documents issued before the date of the Decree has effect.
Article 47. The Ministry of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities and organizations, individuals responsible for the implementation of this Decree.