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Circular 44/1999/tt-Btc: The Circular On Tax Incentives For Cooperative

Original Language Title: Thông tư 44/1999/TT-BTC: Thông tư hướng dẫn về ưu đãi thuế đối với Hợp tác xã

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Circular on tax incentives for cooperative the cooperative pursuant to the law was passed by Congress, on 20 March 1996 and documents guiding the implementation;
Pursuant to tax legislation and legislation on currency for the land;
The Ministry of Finance shall guide the implementation of preferential tax regimes for cooperative, as follows: i. the OBJECT SCOPE of beneficiaries of tax incentives as prescribed in this circular are the cooperative, the cooperative association and the people's credit fund (hereinafter referred to as the cooperative) was established and certified business management post under the law The cooperative Congress, passed on 20 March 1996 and the writing guide.
II. PREFERENTIAL TAX incentive mode of each tax applicable to each type of production, the specific business of the cooperative to be directed as follows: 1. Article subjects on taxes: a) the cooperative tax binge according to point 2 of section I of the circular No. 69-TC, TCT on 5/11/1996 of the Ministry of finance.
b) shops, stores, business unit dependent accounting tax cooperatives binge according to point 3 of section I of the circular No. 69-TC, TCT on 5/11/1996 of the Ministry of finance.
c), group members Township Township (known collectively as the commune members) received the task of social partnership is not subject to a private post tax. Commune member cooperatives are defined as follows: + for town employees co-operative trade: to be eligible, the rights and obligations of the cooperative members in accordance with the provisions of Decree No. 41/CP 29/4/1997 the Government enacted the Statute cooperative trade patterns;
+ For town staff the agricultural cooperatives: to be eligible, the rights and obligations of the cooperative members in accordance with the provisions of Decree No. 43/CP 29/4/1997 the Government enacted the Charter form agricultural cooperatives;
+ For cooperative Industrial Park Township and construction: to be eligible, the rights and obligations of the cooperative members in accordance with the provisions of Decree No. 47/CP on 29/4/1997 the Government enacted the Charter Form cooperative industrial and construction;
+ For town staff transportation cooperatives: must be eligible, benefits and obligations of the cooperative members Township as prescribed in Decree No. 45/CP 29-4-1997 the Government enacted the Statute cooperative form of transportation;
+ For town employees co-operative fisheries: to be eligible, the rights and obligations of the cooperative members in accordance with the provisions of Decree No. 47/CP on 29 April 1997 the Government enacted the Charter fisheries cooperative model.
To determine the base tax free binge for cooperative Park Township, the cooperative must track full accounting of revenues, expenses, the outcome of each task execution results Park Township business and production operations of the cooperative. If not follow accounting business and production operations of each commune members on the results of general business operations of the cooperative shall not be made the article subject duty free under the guidance of this circular.
2. the enterprise income tax: a) for cases of the newly established: a. 1. Cooperative production, transport, construction of the newly established corporate income tax exemption for 3 years, since the taxable income and the 50% reduction of corporate income tax payable during the next 2 years. The case established in the mountains, Islands and regions with other difficult tax time was extended by two more years.
a.2. production cooperative, build new transportation, established that in the field of industry, investment incentives are tax exempt, the tax reduction as follows: + investment in the district in addition to mountainous areas, Islands and outside the region have other difficult tax free income for 2 years, since the taxable income and the 50% reduction of the payable income tax within 3 the next year.
+ Invest in these difficult areas are regions of income tax during the first 3 years, since the taxable income and the 50% reduction of the payable income tax within the next 5 years.
+ Invest in the District Department of minorities, mountainous areas and in the Islands to be tax free income within the first 4 years, since there is taxable income and 50% reduction of the payable income tax within the next seven years.
+ Invest in the district in the region of ethnic minorities in the mountainous high income tax exemption within a period of 4 years, since there is taxable income and 50% reduction of the payable income tax within the next nine years.
a. 3. Cooperative Business, the new services in the industry, be sector investment incentives are tax free, tax reduction as follows: investment in the district in addition to the ethnic minorities, mountainous areas, Islands and other difficult areas 50% reduction of the payable income tax during the first two years of , since a taxable income.
+ Invest in these difficult areas are exempt from income tax in the first year, since the taxable income and the 50% reduction of the payable income tax within the next 3 years.
+ Invest in the District Department of minorities, mountain and island regions are exempt from income tax in the first two-year term, since there is taxable income and 50% reduction of the payable income tax within the next four years.
+ Invest in the district in the region of ethnic minorities in the mountainous high income tax exemption within a period of 2 years, since the taxable income and the 50% reduction of the payable income tax within the next 5 years.
For the cooperative production, general business, which in business registration certificates has the function of production (or build, or transport) if separate accounting cooperative was part of revenues costs of each activity shall apply the preferential criteria for each operation business, the provisions of this circular. No separate accounting case are only taken prescribed incentives for this kind of business cooperatives, service.
b) for investment in expanding production: cooperative manufacturing, construction, transport, investment in building new production lines, expansion, technological innovation, improve the ecological environment, production capacity, construction, transport, corporate income tax exemption for the first year's increase in income and 50% reduction of the payable income tax increase due to new investments bring of the next 2 years.
How to determine income increased due to new investments bring are tax, enterprise income tax reduction referred to in this paragraph be made as specified in paragraph 3, section I, part e circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of Finance shall guide the implementation of Decree No. 30/1998/ND-CP dated 13 May 1998 from the Government detailing the Tax Law enforcement Enter the business.
c) for cases moving to areas of investment incentives: the cooperative business moves to the mountains, Islands and other difficult areas under government regulations of enterprise income tax exemption for 3 years, since there is taxable income.
d) for other specific cases:-cooperative have income from agriculture activities, animal husbandry, aquaculture subject not subject to enterprise income tax.

-Implement cooperative technical service activities directly serve the agriculture, forestry, fishery, irrigation water, such as salt, soil, preserving the goods, protection of livestock, crops, plant protection, production and repair of salt, agricultural tools, fishing tools, irrigation services. enterprise income tax exemption for income from these activities it. The service activities for other objects, do not serve directly for the agricultural production incentives not regulations at this point.
-The rural cooperatives that operate the services provided electricity for farmers, cooperatives and unloading rudimentary corporate income tax exemption for 3 years since the taxable income from the activity.
Review Authority) and the application for exemption, reduction of corporate income tax: the authority and review application for exemption from enterprise income tax reduction implemented as prescribed in section II, section III, section dd, circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of Finance shall guide the implementation of Decree No. 30/1998/ND-CP dated 13 May 1998 from the Government detailing competition corporate income tax law.
3-about the stamp fee: a) the preferential regime of stamp fees for specific cases, such as the following:-production of the commune (in an advance transcript fee incurred) has filed charges before the capital contribution, to bring the vessel into cooperatives, cooperatives register ownership , the right to use of the cooperative shall be exempt from stamp fees;
-Registered manufacturing data ownership, rights of use of the cooperative, when things shifted that production data between the town park in use then not pay stamp;
-Cooperative case return the materials produced for civil staff and civil staff to register the ownership of his rights, they must pay in advance.
b) jurisdiction and review application for exemption and reduction of stamp fees:-application for exemption of stamp fees reduce the cooperative must send to the collection agency fee of local contacts where the cooperative headquarters, including: + business registration certificate under the law on cooperatives, on 20/3/1996 , clearly define industry, product, business;
+ The relevant papers on the property as requested when registering the submission fee.
-Heads of revenue stamp fee management has the authority to decide as long, steady stamp fees for the Advanced farming assets according to the provisions of this circular.
III. ABOUT The LAND LEASE 1. Cooperatives in rural mountainous areas, islands do provide direct services for agriculture, forestry, aquaculture, salt if the State's land lease right to host, do the factory shall be exempt land rent paid during the first 5 years from the date of being granted a certificate of registration under the law on cooperatives;
2. The other cooperatives (not the object specified in point 1 of this section) has been issued a certificate of business registration according to the law on cooperatives which belong to the object of leasing land under the provisions of the law of the land shall be reduced by 50% of the land lease within 2 years from the date of being granted a certificate of registration under the law on cooperatives. The case had previously paid use of land to the State, then that money is handled according to the provisions of the law of the land.
c) competent review duyết and application for exemption from land tax reduction:-application for exemption from land tax reduction of the cooperative must send to the tax authorities, including: management + business registration certificate under the law on cooperatives, on 20/3/1996, clearly define industry, product , business;
+ Registration and tax declaration certified by the tax authorities.
-Director of tax exemption, and consider reducing the amount of land tax for cooperatives under the provisions of this circular.
IV. PROCEDURAL ORDER EXEMPTION TAX reduction in all cases cooperatives exemption proposal, tax breaks to set up free application, tax relief under the provisions of tax agency send cooperative management. Application for tax reduction, exemption of tax offices send basis must be a major enough of the politics of writing. Case profile contains the text copy: If a text is copy vouchers by the Agency, other units, such as business registration certificate, the decision established ... to seal the certified copy; If the text is copy of facilities such as: a settlement or other related documents, to seal the copy submitted by the facility.
Upon receipt of the application for exemption, tax breaks, tax authorities cooperative management must examine the record, clearly identify: profile set has true enough as specified or missing or false, have in case of exemption, the tax reduction is not statutory, collate the profile with the fact , clearly define the figures, the situation concerning the waiver of tax reduction.
If the records are incomplete or failure to request additional cooperative timely correction.
The case of the cooperative's proposal is not in the case of tax reduction, exempt by law, the tax authorities must respond in writing to the unit knows the reason for not considering the exemption, the tax reduction.
The case of exemption, the tax reduction is not under the jurisdiction of the tax agency cooperative management, tax authorities after checking records and review the actual situation of the cooperative idea in writing the superior tax offices send address, the tax authorities must send the entire unit's records were examined to consider together the text of recommendations the tax agency, notification in writing to the unit know records has moved to. Profile send a superior tax offices have to specify the list of records.
The case settled for the tax reduction, exemption, the tax agency decided to reduce the exemption to enact tax reduction exemption decisions submitted for cooperatives are exempt, the tax reduction.
Based on the decision to be free, tax breaks, tax authorities made settlement with cooperative tax and redefine profit results and the filing of the State budget revenues.
The agency review the decision to tax reduction, exemption is responsible for records management, retention, reduce tax exemptions in the correct mode.
In the maximum period of 30 days from the date of the application, the tax authorities receive the profile resolved the incentives for cooperative prescribed in this circular are responsible: the decision to tax reduction, exemption or inform the basis why not settle or not to settle.
V. REPLY BOTTLENECKS, RESOLVE the COMPLAINT solving bottlenecks, the complaint and the time to answer these concerns, complaining about taxes with respect to the cooperative are made according to the provisions of circular No. 51/1998/TT-BTC dated 16/3/1998 of the Ministry of finance guidelines on the procedure of currency lodging the review authority, exemptions and tax settlement revenues, income taxes, the procedure of resolving tax obstacles.
VI. IMPLEMENTATION-this circular effect since January 1, 1999 and replaced the circular No. 78/1997/TT-BTC on 4-11-1997 of Ministry of Finance Circular No. 25/1998/TT-BTC dated 4 March 1998 amending, supplementing circular No. 78/1997/TT-BTC on 4-11-1997 of the Ministry of Finance shall guide the implementation of the tax and financial incentives for cooperatives under the defined in the Decree of 15/CP and the Decree 16/CP of the Government. All the instructions of the Ministry of finance about the field that left with this circular or not be directed in this circular is effective.

-The implementation of tax incentives for content with cooperatives in the time ahead before the date this circular effect is still made according to the provisions in the guidance documents of the Ministry of finance. The case of the change of time or have new incentive regime of regulation in this circular versus the previous guidance documents of the Ministry of Finance shall be adapted to apply to the period of time remaining (if any) from the date of this circular are enforceable.
-Newly established cooperatives enjoy preferential tax and financial guide in this circular are the new cooperatives were established or newly transferred for (if available) and be issued a certificate of business registration according to the law on cooperatives since the day this circular effect.
-The handling of the debt for the cooperative since the day this circular effect is made in accordance with decision 95/1998/QD-TTg dated 18 May 1998 from the Prime Minister's handling of the debt payment and the phase II guidance documents.
-The cooperative is subject that enjoy preferential treatment under the guidance of this circular also enjoy other preferential policies (if any) prescribed by the law.
-Financial agency, the local Tax authorities have the responsibility to monitor, the urge and guide the implementation of the right to tax policy, the current financial and content guidance in this circular.
-All cases of violation of the provisions of this circular will be dealt with according to the provisions of the current law.
In the process of implementing if there concerns, recommend timely reflect the units of the Ministry of finance to study the additional instructions.