Circular 83/2016/tt-Btc: Guidelines For Implementation Of Investment Incentives Under The Provisions Of The Investment Law And Decree 118/2015/nd-Cp Dated 12/11/2015 The Government Detailing And Guiding The Implementation Of The Grave ...

Original Language Title: Thông tư 83/2016/TT-BTC: Hướng dẫn thực hiện ưu đãi đầu tư theo quy định của Luật đầu tư và Nghị định số 118/2015/NĐ-CP ngày 12/11/2015 của Chính phủ quy định chi tiết và hướng dẫn thi hành mộ...

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CIRCULAR GUIDE IMPLEMENTATION of INVESTMENT INCENTIVES UNDER the PROVISIONS of the INVESTMENT LAW and DECREE 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP DATED 12/11/2015 the GOVERNMENT DETAILING and GUIDING the IMPLEMENTATION of SOME ARTICLES of the LAW on the bases of INVESTMENT investment law No. 67/2014/QH13 on 26/11/2014;
Pursuant to the law on enterprise income tax of 14/2008/QH12 on 03/6/2008, the law on amendments and supplements to some articles of the law on corporate income tax no. 32/2013/QH13 on 19/6/2013;
Pursuant to the law amending and supplementing some articles of the Tax Law No. 71/2014/QH13 on 26/11/2014;
Pursuant to the law on special consumption tax number 27/2008/QH12 on November 14, 2008, the law on amendments and supplements to some articles of the special consumption tax Law 70/2014/QH13 on 26/11/2014;
Export tax base, import tax of 45/2005/QH11 on 14/6/2005;
Pursuant to the law non-agricultural land use tax number 48/2010/QH12 on 17/6/2010;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006, the law on amendments and supplements to some articles of the law on tax administration of 21/2012/QH13 on 20/11/2012;
Pursuant to Decree No. 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP dated 12/11/2015 the Government detailing and guiding the implementation of some articles of the law on investment;
Pursuant to Decree 218/2013/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 218/2013/ND-CP dated 26/12/2013 of government regulation in details and guiding the implementation of some articles of the law on enterprise income tax, Decree No. 91/2014/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 91/2014/ND-CP dated 01/10/2014 the Government's amendments and supplements to some Articles in the Decree on taxation;
Pursuant to Decree No. 12/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 12/2015/ND-CP dated February 12, 2015 the Government detailing the law amending and supplementing a number of articles in the law on taxes and amendments and supplements to some articles of the Decree about taxes;
Pursuant to Decree No. 87/2010/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 88/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export tax, import tax;
Pursuant to Decree No. 53/2010/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 53/2010/ND-CP on 10/7/2010 of the Government detailing and guiding the implementation of some articles of the law on non-agricultural land use Tax;
Pursuant to Decree No. 83/2013/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 83/2013/ND-CP on 22/7/2013 details the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree No. 215/2013/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of Tax policy, the Minister of Finance issued circulars made investment incentives provisions of investment law No. 67/2014/QH13 and Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP dated 12/11/2015 the Government detailing and guiding the implementation of a number of Articles of the law on investment.
Article 1. Scope 1. This circular instruction made preferential corporate income tax (CIT), import tax, tax on non-agricultural land use for the audience to enjoy investment incentives under the provisions of the investment law No. 67/2014/QH13 and Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP dated 12/11/2015 of the main Government detailing and guiding the implementation of some articles of the law on investment (hereinafter the Decree 118/2015/ND-CP).
2. Preferential land lease, land use money prescribed in clause 1 article 16 of Decree 118/2015/ND-CP made under the guidance of the Ministry of finance about the land lease, the amount of land use.
Article 2. Application object 1. Investment, Enterprise and organizations specified in Paragraph 2, paragraph 3, clause 4 article 15 investment law No. 67/2014/QH13 and article 16 of Decree 118/2015/ND-CP DATED. 2. Investors, the competent State agencies, organizations, individuals related to the implementation of investment incentive guide in this circular.
Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. Investment projects capitalized from 6,000 billion over the project's investment scale was recorded in the certificate of registration of the investment, the investment policy decisions.
2. The countryside is the area of administrative boundaries do not include the area of the ward in the town, city and County of the city as stipulated in paragraph 16 article 2 of Decree 118/2015/ND-CP. 3. The goods subject to special consumption taxes as of goods specified in paragraph 1 article 2 special consumption tax Law.
Article 4. Guide the implementation of enterprise income tax incentives 1. New investment projects that meet the conditions in the field of tax incentives under the provisions of the Tax Law No. 14/2008/QH12, the law amending and supplementing some articles of the law No. TNDN tax 32/2013/QH13, the law amending and supplementing some articles of the Tax Law No. 71/2014/QH13 (hereinafter the Tax Law) or in investment incentives provisions in Appendix II attached to Decree No. 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP (except the area referred to in Clause 55 Appendix II is done according to the instructions in paragraph 2, paragraph 3, clause 4 of this) then enjoy preferential tax rates applicable to corresponding field or geographical areas defined by the Tax Law.
Example 1: A new investment project for production of composite materials in Hoang Mai Dist., Hanoi City, have written investment policy decision on 01/01/2016. Against the provisions of the Tax Law and Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated according to the instructions in paragraph 1 of this article, then A new investment project is not in the list of local investment incentives provisions in annex II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & VC = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated but as investment projects in the field of tax preferences are specified in point b of paragraph 1 article 13 Tax Law. According to that business's income from new investment projects applied A tariff of 10% during 15 years, the tax exemption must not exceed 4 years and 50% reduction of the payable tax must not exceed 9 next year under the provisions of the law of tax.
Example 2: a new investment project B fertilizer production in the Guanshan, Thanh Hoa province, have written decisions undertakings investing on 01/01/2016. Against the provisions of the Tax Law and Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated according to the instructions in paragraph 1 of this article, the new investment project B not be tax preferences, but is the project in business terms-particularly difficult social rules defined in Appendix II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP under which the income of the enterprises from implementing new investment projects B applied tariff of 10% during 15 years, the tax exemption must not exceed 4 years and 50% reduction of the payable tax must not exceed the following 9 years under the provisions of the law of tax.
2. new investment projects on the area's economic zones, high-tech zones (including the information technology focus areas are established by decision of the Prime Minister), then enjoy preferential tax rates apply to new investment projects in economic, high-tech zones under the provisions of the law of tax.

3. new investment projects in industrial zones (except industrial area located on the geographical conditions-social economic advantages as stipulated in paragraph 3 article 16 of Decree 93/2014/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 91/2014/ND-CP dated 01/10/2014 of Government) that do not belong to the investment projects referred to in paragraph 1 Item 2, this shall be entitled to the preferential rate applies to new investment projects in industrial areas according to the provisions of the law of tax.
4. the new investment project in export processing zones, follow the instructions in paragraph 3 of this article.
5. in case of new investment projects at the same time meet many preferential conditions of CIT, the chosen preferential tax rates to benefit the most.
Example 3: the new investment project C software products produced in the province of Henan, was grant investment registration certificate on 15/01/2016. Against the provisions of the Tax Law and Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated according to the instructions in paragraph 1 of this article, the new investment project C is investing in projects in the field of tax preferences are specified in point b of paragraph 1 article 13 Tax Law the investment projects in geographical socio-economic difficulties defined in Appendix II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated according to the instructions in paragraph 5 of this article, the new investment project C is investing project at the same time meet many preferential conditions about the CIT then the chosen preferential tax rates to benefit the most. In particular, are entitled to preferential options by sector are endowed by law about tax: income of enterprises from implementing new investment projects chosen C applied tariff of 10% during 15 years, the tax exemption must not exceed 4 years and 50% reduction of the payable tax must not exceed 9 next year under the provisions of the law of tax.
6. high-tech enterprises, enterprises of science and technology (S & T enterprises), scientific and technological organizations under the provisions of the law of high technology and the law on Science and technology at VND Account specified in point 1 article 16 of Decree 118/2015/ND-CP: a high-tech business) make tax incentives under the provisions of tax legislation.
b) SCIENCE and TECHNOLOGY enterprises that meet the condition of Revenue Science and technology under the provisions of the law on Science and technology, SCIENCE and TECHNOLOGY enterprises certification are entitled to free mode, reducing the tax as business investment in high-technology areas under the provisions of tax legislation.
c) scientific and technological organization has investment projects, tax incentives are applied according to the instructions in this article correspond to the conditions on the field, the area of each specific project.
7. for new investment projects of production of goods subject to special consumption tax: a) the new investment project for production of passenger cars under 24 seats, including freight cars, cargo medium type has two seats over, have designed a fixed bulkhead between cabin and cargo compartment : Applied tax preferences as instructed in paragraph 1 (except in the field of tax incentives under the provisions of tax Law), item 2, Item 3, Item 4, Item 5, Item 6 of this Article.
b) for new investment projects production of goods subject to special consumption tax of goods specified in point a of this Paragraph: not applicable tax incentives according to the instructions in this article.
Example 4: a new investment project G automotive cargo from 9 seats back down at Chu Lai economic zone, Quang Nam province, was granted the certificate of registration of the investment date 20/01/2016. Follow the instructions in point a of Paragraph 7 of this new investment projects, then G is a new investment project in the economic zone as defined in article 13 paragraph 1 point a tax Law. According to that business's income from implementation of the new investment project G was applied tariff of 10% during 15 years, the tax exemption must not exceed 4 years and 50% reduction of the payable tax must not exceed 9 next year under the provisions of the law of tax.
Example 5: the new investment project H produce tobacco in Chu Lai economic zone, Quang Nam province, was granted the certificate of registration of the investment date 20/01/2016. Follow the instructions in point b of Paragraph 7 of this Article, the new investment project H not enjoy tax incentives.
8. for expansion: investment project If meets the criteria prescribed in clause 4 Tax Law article 14 shall enjoy tax incentives was selected as the active project for the remainder (if any) or tax exemption, tax relief for income increase due to investment in expansion. Tax, reduce taxes for income increase due to investment in expanding the provisions of this paragraph by the time tax exemption applicable to new investment projects on the same area, the field of tax incentives under the tax law.
9. Conditions apply incentives and procedures implemented tax incentives guidance in this circular to follow guidelines in circular No. 78/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 78/2014/TT-BTC on 18/6/2014 of the Ministry of Finance shall guide the implementation of Decree 218/2013/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 218/2013/ND-CP dated 26/12/2013 of government regulations and tax Law enforcement guidelines; Circular No. 119/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 119/2014/TT-BTC on 25/8/2014 of the Finance Ministry revising, supplementing some articles of circular No. 156/2013/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 156/2013/TT-BTC circular No. 111/2013/TT-BTC , Circular No. 219/2013/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 219/2013/TT-BTC circular No. 08/2013/TT-BTC, circular No. 85/2011/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 85/2009/TT-BTC circular No. 39/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 39/2014/TT-BTC and circular No. 78/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 78/2014/TT-BTC to reform, simple tax administration procedures; Circular No. 151/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 151/2014/TT-BTC dated 10/10/2014 of the Ministry of Finance shall guide the implementation of Decree No. 91/2014/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 91/2014/ND-CP dated 01/10/2014 of the Government on the amendments , some additional Articles in the Decree on taxation; Circular No. 96/2015/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 96/2015/TT-BTC on 22/6/2015 of the Ministry of finance guide to CIT in Decree No. 12/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 12/2015/ND-CP on 12/2/2015 Government and modify supplement some articles of circular No. 78/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 78/2014/TT-BTC circular No. 119/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 119/2014/TT-BTC circular No. 151/2014/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 151/2014/TT-BTC of the Ministry of finance. Circular No. 21/2016/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> July 21 2023/TT-BTC on 05/2/2016 tutorial on value added tax and tax incentives as stipulated in Decree No. 111/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1" target = "_blank" > 111/2015/ND-CP dated 3/11/2015 the Government support to industrial development Assistant.
Article 5. Guidance on tax incentives to import 1. With regard to investment projects in the fields of special investment incentives specified in section A of annex I or in geographical socio-economic conditions particularly difficult provisions in annex II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP applied import tax incentives as follows :

a) free imported tax for goods imported to create fixed assets as defined in paragraph 6, paragraph 8 article 12 of Decree 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export tax, import tax (hereinafter the Decree No. 87/2010/ND-CP).
b) raw materials, supplies, components and accessories in the country have not produced to be imported for the production of the project manufacturing project (except for the Assembly of automobiles, motorcycles, electric heating, air conditioner, fridge, washing machine, electric fan, dishwashing machine, DVD, sound system, electric irons, electric kettle , hair dryer, drying the hands and other items as determined by the Prime Minister) are exempt from import tax within 5 (five) years from the date of start of production as defined in clause 14 article 12 of Decree 87/2010/ND-CP DATED. 2. With regard to investment projects in the fields of investment incentives specified in section B of annex I or in geographical socio-economic difficulties defined in Appendix II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP is exempt from import duties for goods imported to create your fixed assets as defined in paragraph 6, paragraph 8 article 12 of Decree 87/2010/ND-CP. 3. Project to be imported tax incentives for investment of hotels, offices, apartments, houses, commercial centers, technical services, supermarkets, golf courses, resorts, sports areas, recreation areas, the basis of examination and treatment, training, cultural, financial, banking, insurance audit, consulting services are under no imported tax for goods for the first equipment is imported under the categories specified in annex II of Decree 87/2010/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 88/2010/ND-CP to create fixed assets of the project. The project, imported goods are tax free, first mentioned in this paragraph shall not be exempt from import tax according to the instructions in the other Account.
4. for investment projects capitalized from 6,000 billion or more, make a minimum of 6,000 billion disbursed within a period of 3 years from the date of the certification or registration as from the date of the decision of investment undertakings: a) are applied as import tax incentives for investment projects in geographical socio-economic conditions particularly hard following the instructions in paragraph 1 of this article.
b) within a period of 3 years from the date of certificate of registration of the investment or the text advocates the investment decisions, the implementation of tax incentives to import according to the instructions in point a of this Paragraph on the basis of Declaration of investment projects.
c) case after the time limit of 3 years from the date of certificate of registration of the investment or the text of decision investment undertakings investment projects that have not made the minimum 6,000 billion disbursement shall not enjoy preferential import tariffs according to the instructions in point a of this paragraph.
Example 6: project I was issued a certificate of registration of investments on 01/01/2016, investment scale was recorded in the certificate of registration of the investment is 6,500 billion, made the minimum 6,000 billion disbursed within a period of 3 years from the date of certificate of registration of the investment. Project I import tax exemption according to the instructions in paragraph 1 of this article.
In the period from 01/01/2016 came after 31/12/2018 host projects in progress imports of goods to create the fixed asset to the project, to import raw materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the project (in the case of the project went into production (if any)) and, at the time of importation, the goods are duty-free importation under the provisions of Clause 6, Clause 14 article 12, Decree 87/2010/ND-CP came after 31/12/2018: (i) where the project has made a minimum of 6,000 billion disbursement: the project was continued under no imported tax for goods imported to create fixed assets (if any) duty free import, within a period of 5 years from the date of start of production for raw materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the investment project as specified in clause 6, Clause 7, Clause 14 article 12 of Decree 87/2010/ND-CP DATED. (ii) in the case of projects not yet implemented minimum 6,000 billion disbursement : Home investment projects do not enjoy preferential import tariffs have been waived.
5. for projects in rural areas using labour 500 words or more (not including labor do not work full time and contract labour under 12 months): a) are applied as import tax incentives for investment projects in geographical socio-economic conditions of difficulty according to the instructions in paragraph 2 of this Article.
b) for investment projects that use 500 or more workers and invest in the area include the rural medium, just not the countryside shall be based upon the number of workers employed in the work items in the countryside to determine (not counting the number of workers employed in the works items not rural).
6. for high-tech business, SCIENCE and TECHNOLOGY, business, science and technology organizations in accordance with the law on high technology and the law on Science and technology: application of preferential tariffs according to the instructions in paragraph 1, item 2, Item 3, clause 4, Clause 5 this depends on conditions of the profession , area, the scale of capital or the employer of each specific investment project.
7. Do not apply for tax incentives and import regulation in this investment project for mining; manufacturing, business services, goods subject to special consumption tax, except for automobile production.
8. Records, duty free import procedures, the report examined the use of tax-free goods: a) goods imported duty-free of the investment projects referred to in paragraph 1, item 2, Item 3, Item 4, Item 5, Item 6 in this case must sign the list of goods imported tax-free. When signing up for a category of goods imported tax-free with the customs, the owner of responsible investment projects filed 1 snapshot, present the original certificate of registration of the investment or the text of decision investment undertakings investment project content write capitalized from 6,000 billion or over , perform a minimum of 6,000 billion disbursed within a period of 3 years from the date of the certification or registration as from the date of the decision or investment undertakings investment projects in rural areas use from 500 or more workers. The case of investment projects in the countryside use from 500 or more workers do not belong to an registration certificates or investment decisions undertakings investing, investment projects filed 01 main text message about information on labor and the progress of the project , 1 snapshot, present the main economic justification technical/economic, technical documentation. The registration of the category of goods imported tax-free import of follow the instructions in article 104 circular No. 38/2015/TT-BTC on 25/3/2015 Ministry of Finance's Guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods (hereafter referred to as the circular No. 38/2015/TT-BTC).
b) profile, import tax exemption procedures for the investment projects referred to in paragraph 1, item 2, Item 3, Item 4, Item 5, Item 6 of this follow the instructions in article 105 circular No. 38/2015/TT-BTC.

c) report, check the use of the goods tax free imports of the investment projects referred to in paragraph 1, item 2, Item 3, Item 4, Item 5, Item 6 of this follow the instructions in article 106 circular No. 38/2015/TT-BTC.
Article 6. Tax incentives guide non-agricultural land use 1. Investment projects in the fields of special investment incentives specified in section A of annex I or investment in geographical socio-economic conditions particularly difficult provisions in annex II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP of exempt non-agricultural land use tax under the provisions in paragraph 1 article 9 law on non-agricultural land use tax.
2. Investment projects in the fields of investment incentives specified in section B of Appendix I or investment in geographical socio-economic difficulties defined in Appendix II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/ND-CP was reduced 50% of non-agricultural land use tax as specified in clause 1 article 10 the law of non-agricultural land use tax.
3. Investment projects capitalized from 6,000 billion or more, make a minimum of 6,000 billion disbursed within a period of 3 years from the date of the certification or registration as from the date of the decision of investment undertakings: a) Are entitled to tax incentives to non-agricultural land use with respect to the geographical socio-economic conditions particularly difficult according the instructions in paragraph 1 of this article.
b) within a period of 3 years from the date of the certification or registration as from the date of the decision of investment policy, the implementation of tax incentives to non-agricultural land use according to the instructions in point a of this Paragraph on the basis of Declaration of investment projects.
c) case after the time limit of 3 years from the date of the certification or registration as from the date of the decision of investment undertakings investment projects that have not made the minimum 6,000 billion disbursement shall not enjoy tax incentives to non-agricultural land use according to the instructions in point a of this paragraph.
4. Investment projects in rural areas using labour 500 words or more (not including labor do not work full time and contract labour under 12 months): a) Are entitled to tax incentives for non-agricultural land use with investment projects in geographical socio-economic conditions of difficulty according to the instructions in paragraph 2 of this Article.
b) where projects have used labor 500 words or more and invest in the area just in rural areas, not just in rural areas shall be determined according to the instructions in point b of Paragraph 5 article 5 this circular.
c) case of investment projects in rural areas do not meet the conditions of use from 500 or more workers do not enjoy the tax incentives to non-agricultural land uses in time does not meet all the conditions.
5. Investment projects in the fields of investment incentives specified in section B of annex I to Decree 118/2015/ND-CP done at geographical socio-economic difficulties defined in Appendix II of Decree 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated tax-exempt non-agricultural land uses under the provisions in clause 1 article 9 law on non-agricultural land use tax.
6. high-tech business, SCIENCE and TECHNOLOGY, business, science and technology organizations in accordance with the law on high technology and the law on Science and technology: apply for tax incentives to non-agricultural land use according to the instructions in paragraph 1, item 2, Item 3, clause 4, Clause 5 this depends on conditions of the profession , area, the scale of capital or the employer of each specific investment project.
7. Do not apply for tax incentives to non-agricultural land use regulation in this investment project for mining; manufacturing, business services, goods subject to special consumption tax, except for automobile production.
8. The principle of authority, records make land use tax exemption Africa Agriculture made in accordance with the law of the non-agricultural land use tax, Decree No. 53/2010/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 53/2010/ND-CP on 10/7/2010 of the Government detailing and guiding the implementation of some articles of the law on land use tax Africa Agriculture, circular No. 153/2011/TT-BTC & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 153/2009/TT-BTC on 11/11/2010 of the Ministry of finance guidelines on non-agricultural land use tax, the law on tax administration and enforcement guidance documents.
Article 7. Implementation 1. This circular effect since August 2016.
2. for the project to be granted the certificate of registration of the investment, the text advocates the investment decision under the provisions of Decree No. 118/2015/N% C4% 90-CP & area = 2 & type = 0 & match = False & vc = True & lan = 1 "target =" _blank "> 118/2015/NĐ-CP dated since December 27, 2015 arrives before the day this circular effect is done according to the instructions in article 1 , Article 2, article 3, article 4, article 5, article 6 of this circular.
3. procedures applied investment incentive to comply with the provisions of article 17 of Decree 118/2015/ND-CP of content regulation on investment licenses, investment certificates, certificate of business registration in the guidance documents on the procedures for implementing preferential tax, import tax , non-agricultural land use taxes are quoted in this circular, is replaced respectively by registered investment certificates, writing decisions undertakings investment or SCIENCE and TECHNOLOGY enterprise certificate (for MOST businesses) as defined in clause 2 article 17 of Decree 118/2015/ND-CP. 4. The adjustment of investment incentives to comply with the provisions of article 17 of Decree 118/2015/ND-CP and the assurance of business investment in the event of changes to the law made in accordance with article 3 of Decree 118/2015/ND-CP. 5. For the project to be granted the investment license, certificate of investment or the papers of equivalent legal value by the competent State authorities granted before 1 July 2015 and domestic investment projects capitalized below 15 billion investment made before 1 July 2015 : A policy of tax incentives (tax, import tax, tax on non-agricultural land use) in accordance with the laws in effect before the date 1 July 2015.
6. The case of the text are cited in this circular are modified, supplemented or replaced shall follow the provisions in the text modified, supplemented or replaced.
7. in the process if there are obstacles and suggest the individual organization concerned to promptly reflect on the Finance Ministry to modify, complement accordingly./.
 

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