THE MINISTRY OF FINANCE
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No. 16/2013/TT-BTC
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness ---------
Hanoi, February 08, 2013
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CIRCULAR
GUIDING
IMPLEMENTATION OF THE EXTENSION OF TIME LIMITS, REDUCTION OF A FEW OF
STATE BUDGET REVENUES ACCORDING TO THE GOVERNMENT’S RESOLUTION NO.
02/NQ-CP, OF JANUARY 07, 2013 ON A NUMBER OF SOLUTIONS TO REMOVE
DIFFICULTIES FOR BUSINESS PRODUCTION, MARKET SUPPORT, SETTLEMENT OF BAD
DEBTS
Pursuant to the Law on Tax administration No. 78/2006/QH11, of November 29, 2006;
Pursuant to the Law on State budget No. 01/2002/QH11, of December 16, 2002;
Pursuant to the Law on Land No. 13/2003/QH11, of November 23, 2003;
Pursuant to the Law on Value-added tax No. 13/2008/QH12, of June 03, 2008;
Pursuant to the Law on Enterprise income tax No. 14/2008/QH12, of June 03, 2008;
Pursuant to the Government’s
Resolution No. 02/NQ-CP, of January 07, 2013 on a number of solutions to
remove difficulties for business production, market support, settlement
of bad debts.
Pursuant to the Government’s
Decree No.118/2008/ND-CP, of November 27, 2008, defining the functions,
tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of General Director of General Department of Taxation;
The Minister of Finance
promulgates the Circular guiding implementation of the extension of time
limits, reduction of a number of state budget revenues according to the
Government’s Resolution No. 02/NQ-CP, of January 07, 2013 on a number
of solutions to remove difficulties for business production, market
support, settlement of bad debts as follows:
Chapter I
ENTERPRISE INCOME TAX
Article 1. Extension of enterprise income tax payment time limit
1. To prolong duration of enterprise income tax
payment for 06 months applying to payable enterprise income tax amounts
of quarter I and prolong duration of enterprise income tax payment for
03 months applying to payable enterprise income tax amounts of quarter
II and quarter III of 2013 for the following subjects:
a) Medium and small-sized
enterprises, including branches, affiliated units but independence
accounting, cooperatives (employing less than 200 laborers working full-time
during year and attaining year revenue not exceeding 20 billion dong)
(hereinafter referred to as medium and small-sized enterprises).
b) Intensive-labour
enterprises (more than 300 laborers) in production or processing fields
of: Agricultural products, forestry products, aquatic products, textile
and garment, leather and footwear, electronic components, building of
socio-economic infrastructural constructions (hereinafter referred to as
intensive-labour enterprises).
c) Enterprises of housing (sale, lease, lease-purchase) investment – business.
2. Medium and small-sized enterprises, subject to
being entitled extension of tax payment time limits specified in point
a, clause 1 this Article are enterprises meeting full criteria on labor
and revenue, which are defined as follows:
a) Way to define labor criterion:
The year average labor
quantity (excluding laborers working full-time of branches, affiliated
units but independence accounting) as the basis for defining of medium
and small-sized enterprises shall be the average total laborers
regularly used by enterprises in 2012 which is less than 200 laborers,
excluding laborers with short-term contract less than 3 months.
The average labor quantity
used regularly in year is defined as guides in the Circular No.
40/2009/TT-BLDTBXH, of December 03, 2009 of the Ministry of Labor, War
Invalids and Social Affairs guiding way to calculate labor quantity used
regularly as prescribed in the Government’s Decree No. 108/2006/ND-CP,
of September 22, 2006, detailing and guiding implementation of a number
of articles of the Law on investment.
For enterprises newly
established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months shall be the
average labor quantity used regularly calculated from the establishment
day to March 31, 2013 (if established in quarter I of 2013), to June 30,
2013 (if established in quarter II of 2013), to September 30, 2013 (if
established in quarter III of 2013) and less than 200 laborers.
b) Way to define revenue criterion:
Enterprises with revenue to
calculate 2012 enterprise income tax not exceeding 20 billion dong are
defined on the basis of item "turnover from goods and service sale" of
number code [01] in the Annex on result of business production activity
of taxation period of 2012 (enclosed with declaration of EIT finalization No. 03/TNDN
of 2012) – form No. 03-1A/TNDN (promulgated together with the Circular
No. 28/2011/TT-BTC, of February 28, 2011 of the Ministry of Finance).
In case an enterprise newly
established in 2012, of which business production activity in 2012 is
not sufficient 12 months, the revenue criterion in 2012 shall be defined
to not exceed 1.66 billion dong multiplied (x) with quantity of months
operating business production in year.
For an enterprise newly established in 2013, revenue defined on the basis of item "turnover arisen in taxation period" of number code [21] in the declaration of temporarily calculating EIT – Form No. 01A/TNDN
or form No. 01B/TNDN (promulgated together with the Circular No.
28/2011/TT-BTC, of February 28, 2011, of the Ministry of Finance). If an
enterprise was established in quarter I of 2013, revenue shall be
defined in the declaration of quarter I of 2013 not exceeding 1.66
billion dong multiplied (x) with quantity of months of business
production activity in quarter, established in quarter II of 2013,
revenue shall be defined in the declaration of quarter II of 2013 not
exceeding 1.66 billion dong multiplied (x) with quantity of months of
business production activity in quarter, established in quarter III of
2013, revenue shall be defined in the declaration of quarter III of 2013
not exceeding 1.66 billion dong multiplied (x) with quantity of months
of business production activity in quarter.
c) In case an enterprise
being a company organized under model of mother company - subsidiary
company and these companies meeting labor criterion (using less than 200
laborers working full-time) and have revenue of 2012 not exceeding 20
billion dong and not do business in fields not permitted to prolong tax
payment time limit, such enterprise shall be subject to be entitle to
prolong EIT payment time limit.
d) Not apply to prolong EIT payment time limit as prescribed in point a clause 1 this Article to the following subjects:
- Enterprises
operating in fields of: Finance; banking; insurance; securities;
lottery; games with prizes; business in goods or services subject to
excise tax.
In case a
medium and small-sized enterprise not do business in fields of:
Finance, banking, if in taxation period it has other income from
financial business activity such as: Interest from deposit, interest
from loaning, enterprise shall be prolonged tax payment time limit for
its mentioned-above income amounts.
- Economic organizations are non-business units.
3. Intensive-labour enterprises
(including laborers of branches and affiliated units) in fields entitled
to prolong tax payment time limit as guided in point b clause 1 this
Article include:
a) Enterprises with average
total laborers used regularly in 2012 more than 300 persons, excluding
laborers with short-term contracts less than 3 months for enterprises
established before January 01, 2013. The average labor quantity used
regularly in year is defined as guides in the Circular No.
40/2009/TT-BLDTBXH, of December 03, 2009 of the Ministry of Labor, War
Invalids and Social Affairs guiding way to calculate labor quantity used
regularly as prescribed in the Government’s Decree No. 108/2006/ND-CP,
of September 22, 2006, detailing and guiding implementation of a number
of articles of the Law on investment.
For enterprises newly
established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months shall be the
average labor quantity used regularly calculated from the establishment
day to March 31, 2013 (if established in quarter I of 2013), to June 30,
2013 (if established in quarter II of 2013), to September 30, 2013 (if
established in quarter III of 2013) and more than 300 laborers.
In case a enterprise
organized under model of mother company - subsidiary companies, the
labor quantity as the basis for defining mother company as subject to be
entitled to prolong tax payment time limit shall exclude laborers of
subsidiary companies and vice versa.
b) The EIT amounts entitled
to prolong tax payment time limit shall be tax amounts calculated on
income from production, processing of: Agricultural products, forestry
products, aquatic products, textile and garment, leather and footwear,
electronic components, and building of socio-economic infrastructural
constructions.
c) Production, processing of: Agricultural
products, forestry products, aquatic products, textile and garment,
leather and footwear (including leather shoes, leather sandals of all
kinds), electronic components are defined by basing on regulation in the
Vietnam’s system of Economic Branches promulgated together with the
Decision No. 10/2007/QD-TTg, of January 23, 2007 of the Prime Minister.
d) Activities in building of
socio-economic infrastructural constructions include construction,
installment of: Water plants, power plants, works for electric
transmission and distribution, system for water supply and drainage;
road, railway; airport, seaport, river port; railway-station, bus
station; building of school, hospitals, cultural houses, cinemas,
art-performing establishments, sport competition and exercising
establishments; sewage and solid waste treatment system; works of
communication, irrigational works in service for agriculture, forestry,
fisheries.
4. Enterprises of housing business investment (sale,
lease, or purchase-lease) are entitled to prolong tax payment time limit
for tax amounts calculated on income from housing business investment,
irrespective of scope of enterprises and the used labor quantity.
Article 2. Defining of enterprise income tax amounts entitled to prolong payment time limit
1. The payable EIT amounts arising of quarter I,
quarter II and quarter III in 2013 of enterprises being subjects to be
entitled to prolong tax payment are temporarily-calculating EIT amounts
of quarter I, quarter II and quarter III in 2013.
2. The EIT amounts entitled to prolong tax payment
time limit are defined by result of business accounting of enterprises
if enterprises separately account income from business activities
entitled to prolong tax payment time limit.
3. In case an enterprise have both income from
business production activities entitled to prolong tax payment time
limit and income from business production activities not entitled to
prolong tax payment time limit, it must separately account income from
business activities entitled to prolong tax payment time limit and
business activities not entitled to prolong tax payment time limit for
the separate declaration and tax payment. If it fails to separately
account, the temporarily-calculating EIT amounts of quarter I, quarter
II, quarter III of business production activities entitled to prolong
time limit shall be defined under rate between total revenue of business
production activities entitled to prolong time limit and its total
performed revenue.
Article 3. Duration for extension of enterprise income tax payment time limit
Enterprises implement
declaration of quarterly temporary payment EIT amounts of 2013 as
prescribed of the Law on Tax administration. Duration of extension of
tax payment time limit is 06 months from the day of ending time limit of
EIT payment for the payable EIT amounts arising of quarter I of 2013
and 03 months from the day of ending time limit of EIT payment for the
payable EIT amounts arising of quarter II and quarter III of 2013
according to provisions of the Law on Tax administration as follows:
1. Duration of extension of tax payment time limit
for the payable EIT amounts arising of quarter I of 2013 entitled to
prolong tax payment time limit shall be not later than October 30, 2013.
2. Duration of extension of tax payment time limit
for the payable EIT amounts arising of quarter II of 2013 entitled to
prolong tax payment time limit shall be not later than October 30, 2013.
3. Duration of extension of tax payment time limit
for the payable EIT amounts arising of quarter III of 2013 entitled to
prolong tax payment time limit shall be not later than January 30, 2014.
4. If tax payment days specified in clauses 1, 2 and 3
this Article are days off as prescribed by law, duration of extension
of tax payment time limit shall be calculated on the next working day.
Article 4. Conditions, orders of and procedures for extension of tax payment time limit
1. Enterprises entitled to prolong EIT payment time
limit specified in Article 1 this Circular are enterprises established
and operate under Vietnam’s laws, implement regulations on accounting,
invoices, vouchers as prescribed by law and tax payment as declared.
2. Enterprises being subjects of extension as
prescribed in Article 1 this Circular must make Annex No. 1 (promulgated
together with this Circular) and send it to the direct management tax
agencies, enclosed with quarterly declaration on temporarily-calculating
EIT being entitled to prolong tax payment time limit, in which clearly
defining: Condition of enterprise for being subjects of extension of EIT
payment time limit and the EIT amounts entitled to prolong tax payment
time limit.
3. In duration entitled to prolong tax payment time
limit, enterprises shall not be considered as violating tax payment
delay and not be sanctioned on act of deferred tax payment for tax
amounts entitled to prolong payment time limit.
Chapter II
VALUE ADDED TAX
Article 5. Extension of value added tax payment time limit
1. To prolong 06 months for value added tax (VAT)
payment time limit for payable VAT amounts arising of January, February,
March of 2013 (excluding VAT at import stage) for enterprises
performing VAT payment under deduction method being the following
subjects:
a) Medium and small-sized
enterprises, including cooperatives (employing less than 200 laborers
working full-time and attaining year revenue not exceeding 20 billion
dong), excluding enterprises operating in fields: Finance; banking;
insurance; securities; lottery; games with prizes; production of goods
or services subject to excise tax (hereinafter referred to as medium and
small-sized enterprises).
b) Intensive-labour
enterprises (more than 300 laborers) in production or processing fields
of: Agricultural products, forestry products, aquatic products, textile
and garment, leather and footwear, electronic components, building of
socio-economic infrastructural constructions (hereinafter referred to as
intensive-labour enterprises).
c) Enterprises of housing
(sale, lease, lease-purchase) business investment and enterprises
producing items as: Iron, steel, cement, bricks, tiles.
2. Medium and small-sized enterprises specified in
point a clause 1 this Article are enterprises meeting full criteria on
labor and revenue, which are defined as follows:
a) Way to define labor criteria:
The year average labor
quantity (excluding laborers working full-time of branches, affiliated
units but independence accounting) as the basis for defining of medium
and small-sized enterprises shall be the average total laborers
regularly used by enterprises in 2012, excluding laborers with
short-term contract less than 3 months.
The average labor quantity
used regularly in year is defined as guides in the Circular No.
40/2009/TT-BLDTBXH, of December 03, 2009 of the Ministry of Labor, War
Invalids and Social Affairs guiding way to calculate labor quantity used
regularly as prescribed in the Government’s Decree No. 108/2006/ND-CP,
of September 22, 2006, detailing and guiding implementation of a number
of articles of the Law on investment.
For enterprises newly
established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months shall be
calculated from the establishment day to January 31, 2013 (if
established in January, 2013), to February 28, 2013 (if established in
February 2013), to March 31, 2013 (if established in March 2013).
b) Way to define revenue criterion:
Enterprises with the 2012
revenue not exceeding 20 billion dong are defined by basing on total
item [34] (total turnover from goods and services sale, including
revenue subject to VAT and not subject to VAT) on the monthly VAT
declaration (Form No. 01/GTGT promulgated together with the Circular No.
28/2011/TT-BTC, of February 28, 2011) from January to the end of
December 2012.
In case an enterprise newly
established in 2012, of which business and production activity in 2012
is not sufficient 12 months, or newly established in 2013, the revenue
criterion shall be defined as follows: Total item [34] (total turnover
from goods and services sale, including revenue subject to VAT and not
subject to VAT) on the VAT declaration of months operating business
production not exceeding 1.66 billion dong multiplying (x) with quantity of months operating business production.
c) If an enterprise defined
as medium and small-sized enterprise has branches, affiliated units
located in provinces other than place where its head office is located
(excluding units operating extra-provincial mobile construction,
installation or goods sale business declaring temporarily-calculating
VAT under rate of 1%, or 2%), and implemented the separate VAT
declaration to the direct tax administration agencies of branches,
affiliated units, branches, affiliated units are subjects entitled to
prolong VAT payment time limit too.
Enterprises make list of
branches, affiliated units (clearly writing name, address, tax code,
quantity of laborers and operating fields of each branch) and notify the
list to tax agencies directly managing such branches, affiliated units.
Enterprises are liable to responsibility before law for accuracy of
list of branches, affiliated units sent to tax agencies.
d) Not apply extension of 06 months for VAT payment time limit for the following subjects:
d.1) Enterprises operating in
fields: Finance; banking; insurance; securities; lottery; games with
prizes; production of goods or services subject to excise tax.
d.2) Economic organizations are non-business units.
3. Intensive-labour enterprises (employing more than
300 laborers) (including labor quantity of branches and affiliated
units) in fields entitled to prolong tax payment time limit as guided in
point b clause 1 this Article include:
a) Enterprises with average
total laborers used regularly in 2012 more than 300 persons, excluding
laborers with short-term contracts less than 3 months for enterprises
established before January 01, 2013.
For enterprises newly
established as from January 01, 2013, the total laborers, excluding
laborers with short-term contracts less than 3 months, shall be
calculated from the establishment day to January 31, 2013 (if
established in January, 2013), to February 28, 2013 (if established in
February 2013), to March 31, 2013 (if established in March 2013).
Production,
processing activities of: Agricultural products, forestry products,
aquatic products, textile and garment, leather and footwear (including
leather shoes, leather sandals of all kinds), electronic components
specified in point b clause 1 this Article are defined by basing on
regulation in the Vietnam’s system of Economic Branches promulgated
together with the Decision No. 10/2007/QD-TTg, of January 23, 2007 of
the Prime Minister.
Activities of building
socio-economic infrastructural constructions specified in point b clause
1 this Article include construction, installment of: Water plants,
power plants, works for electric transmission and distribution, system
for water supply and drainage; road, railway; airport, seaport, river
port; railway-station, bus station; building of school, hospitals,
cultural houses, cinemas, art-performing establishments, sport
competition and exercising establishments; sewage and solid waste
treatment system; works of communication, irrigational works in service
for agriculture, forestry, fisheries.
b) If a intensive-labour
enterprise operating business production in fields not subject to be
entitled to prolong time limit, the VAT amount entitled to prolong time
limit is defined as follows:
VAT entitled to prolong time limit of month
|
=
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Payable VAT under the declaration of the month entitled to prolong time limit
|
x
|
Revenue subject to VAT of field entitled to prolong time limit in month
|
Total revenue of goods and services subject to VAT in month
|
c) Individuals, affiliated
units of intensive-labour enterprises in fields in provincial-level
localities other than place where head office of enterprises is placed
implement the separate VAT declaration to the direct tax administration
agencies of branches, affiliated units entitled to prolong VAT payment
time limit (excluding units with extra-provincial mobile construction,
installation or goods sale business declaring temporarily-calculating
VAT under rate of 1%, or 2%), if branches, affiliated units have
activities of business production subject to field entitled to prolong
time limit.
If branches or affiliated
units of enterprises have no business production activity subject to
fields entitled to prolong time limit, they are not subjects to be
entitled to prolong time limit.
Enterprises make list of
branches, affiliated units (clearly writing name, address, tax code,
quantity of laborers and operating fields of each branch) and notify the
list to tax agencies directly managing such branches, affiliated units.
Enterprises are liable to responsibility before law for accuracy of
list of branches, affiliated units sent to tax agencies.
4. Enterprises of
housing (sale, lease, lease-purchase) business investment and
enterprises producing items as: Iron, steel, cement, bricks, tiles
(regardless of scope of enterprises and quantity of laborers) entitled
to prolong VAT payment time limit as guided in point c clause 1 this
Article are defined as follows:
a) The VAT amounts entitled
to prolong time limit are payable VAT amounts for products being houses,
iron, steel, cement, bricks, or tiles.
If a enterprise performing
many business production activities, apart from products entitled to
prolong time limit, the VAT amount entitled to prolong time limit is
defined as follows:
VAT entitled to prolong time limit
|
=
|
Payable VAT arising under the declaration of the month entitled to prolong time limit
|
x
|
Revenue subject to VAT of products being iron, steel, cement, bricks, tiles.
|
Total revenue of goods and services subject to VAT
|
b) Branches, affiliated units
of enterprises of housing business investment (sale, lease,
purchase-lease) and enterprises producing items: iron, steel, cement,
bricks, tiles in provincial-level localities other than place where head
office of enterprises implement separate VAT declaration to the direct
tax administration agencies of branches, affiliated units and base on
guide in point a this clause to define the payable VAT amounts arising
for products being iron, steel, cement, bricks, tiles.
5. A number of other guides:
a) Enterprises being subjects
entitled to prolong VAT payment time limit as guided in this Article
implement declaration and submission of the VAT declaration of January,
February, March 2013 as prescribed but not required for immediate
payment the payable VAT amounts arising on the made VAT declaration.
- The payment time limit of VAT arising in January 2013 shall be not later than August 20, 2013.
- The payment time limit of VAT arising in February 2013 shall be not later than September 20, 2013.
- The payment time limit of VAT arising in March 2013 shall be not later than October 21, 2013.
b) Enterprises shall
self-define subject entitled to prolong VAT payment time limit, the VAT
amounts entitled to prolong time limit, declare in Annex 2 (promulgated
together with this Circular) and send it together with the VAT
declaration in month of extension of VAT payment time limit.
If an enterprise has
submitted VAT declaration of January, February, March 2013 but has not
yet made Annex 2 as mentioned above, it may make and send additionally
to tax agencies. In duration entitled to prolong tax payment time limit,
units shall not be sanctioned due to deferred tax payment.
c) If an enterprise being
subject entitled to prolong VAT payment time limit as guided in this
Article has declared and paid tax for payable VAT amount arising in
January 2013, it is required to implement declare for supplementation
and adjustment. After declaration and adjustment, if it has excessive
paid tax amount, it is entitled to balance in payable VAT amount of
other activity or payable VAT amount of the next taxation period or
suggest tax refund as prescribed.
Chapter III
LAND RENTS AND LAND USE LEVY
Article 6. Reduction of land rents
1. Subjects of application
a)
Economic organizations (including non-business units with revenues,
cooperatives), households, individuals who is leased land by the State
through annual rent payment prior December 31, 2010, using land with
right purpose, in 2011, subject to adjust the unit price of land renting
as prescribed in the Government’s Decree No. 121/2010/ND-CP, of
December 03, 2010 and the land rents arising in 2013, 2014 increased
more than twice in comparison with the land rents arising in 2010.
The land
rents as the basis for reducing consideration according to the
Resolution No. 02/NQ-CP and provisions in this Circular are land rents
arising in year but have not yet deducted the amounts of compensation,
support which are deducted in the payable land rents as prescribed by
law.
b)
Economic organizations, households, individuals specified in point a
this clause, who in 2013, 2014 are reduced land, water surface rents
according to other regulations but the payable remaining land rents
after deducting amounts reduced according to such other regulations are
more than twice of the payable land rents of 2010, shall be entitled to
reduce payable land rents in 2013, 2014 as prescribed in this Circular.
c) Economic organizations
being subjects entitled to reduce land rents in 2012 according to the
Circular No. 83/2012/TT-BTC, of May 23, 2012 of the Ministry of Finance
but have not been settled because failed to meet provisions on
procedures, dossiers according to the Circular No. 83/2012/TT-BTC.
These cases are continued to
consider for reduction of payable land rents of 2012 when there is a
written sent to direct tax administration agencies as guided in clause 3
this Article.
d) Cases
of using land leased by state prior December 31, 2010 but have not yet
had sufficient papers of land renting as prescribed by law on land, not
violating law relating to land management and use, the payable land
rents of 2010 which are calculated temporarily by tax agencies under
unit price for collection of land rents specified in the Government's
Decree No. 142/2005/ND-CP, of November 14, 2011 and of 2011 calculated
under unit price for collection of land rents specified in the
Government's Decree No. 121/2010/ND-CP, of December 03, 2010, if the
payable land rents which are calculated temporarily of 2013, 2014 are
more than twice of the payable land rents of 2010.
2. Organizations, households,
individuals being subjects specified in clause 1 this Article are
entitled to reduce 50% (fifty percent) of the payable land rents arising
in 2013, 2014. If after being reduced, the payable land rents of 2013,
2014 are still more than twice of the payable land rents of 2010, they
shall be entitled to continue reducing until the payable land rents of
2013, 2014 are equal twice of the payable amounts of 2010.
3. Order, procedures and competence of reduction of land rents are implemented as follows:
a) Economic organizations,
households, individuals subject to be entitled reduction of land rents
according to clause 1 this Article must have a written request for
reduction of land rents and send it to the direct tax administration
agencies in order to do procedures for consideration to reduce, in which
have sufficient information according to the form in the Annex No. 3
promulgated together with this Circular.
b) Based
on request of persons who are leased land by state, the direct tax
administration agencies shall examine dossiers, make list, consult with
Natural Resources and Environment agencies of same level and submit to
the People’s Committee of same level for approval; On such basis,
promulgating decision on reduction of land rents under their competence
specified in Article 13 of the Government's Decree No. 142/2005/ND-CP,
of November 14, 2005 and amending and supplementing documents (if any).
For
cases of using land leased by state but have not yet had sufficient
papers of renting land as prescribed, the payable land rents of units
which are calculated temporarily by tax agencies, tax agencies shall
implement adjustment of the payable amounts (the temporarily-calculated
amount) of 2013, 2014 and clearly writing on the notice of land rent
payment. When units complete procedures for renting land as prescribed,
the tax agencies shall issue decision on reduction of land rents; the
land rent amounts, which being reduced and indicated on decision, are
land rents which are defined for temporary reduction as prescribed in
this Circular.
c) During time of submission
of dossier to tax agencies and provincial People’s Committee (for
economic organizations) and district People’s Committee (for households,
individuals) have yet had opinion for approval, economic organizations,
households, individuals in cases specified in clause 1 this Article are
entitled to temporarily pay land rents equal to the payable land rents
of 2010.
Article 7. Land use levy
1. Projects using land for building of house for sale, for lease, of business in infrastructure for transfer under form of being allocated by the
State with the collection of land use levy and investors have been
handed over land for performance but have not yet finished financial
obligation on land use levy because there are financial difficulties
such as: The financial result calculated to December 31, 2012 suffers
loss or expenditure of enterprises is more than revenue because valid of
inventory is too much or really enterprises spent much for investment
but have not yet had revenue because goods have not yet been sold, the
land use levy may be paid within 24 months from the day required for
land use levy payment indicated on notice of tax agencies and not be
calculated fine due to late payment in this duration.
2. The investor of project who
has not yet finished financial obligation on land use levy because there
are financial difficulties specified in clause 1 this Article must have
a written request enclosed with papers relating to information stated
in the request and send it to tax administration agency – where unit
declare and pay EIT in according to form in Annex No. 04 promulgated
together with this Circular; based on dossier received, tax agency shall
make a list and send it for consulting the Service of Finance,
provincial Department of Natural Resources and Environment and and
report to provincial People’s Committee in order to submit the standing
committee of people's council to consider before making decision on the
basis of balancing of the local budget resource.
In these cases, when
declaring the quarterly EIT calculated temporarily, the investor of
project must declare and pay land use levy corresponding to income
declared according to form in the Annex No. 05 promulgated together with
this Circular. The payable land use levy shall be the amounts defined
corresponding to the land use amounts which are collected by investor of
project under the contracts of real estate transfer which have been
signed; If a transfer contract fails to define clearly the land use
revenues, it is required to collect under proportion of land use
revenues which must paid for state budget on total sale turnover from
transfer of real estate of enterprise.
Chapter IV
ORGANIZATION OF IMPLEMENTATION
Article 8. Effect
This Circular takes effect on March 25, 2013.
Article 9. Responsibility for implementation
1. People’s Committees of central-affiliated cities
and provinces shall direct functional agencies to implement in
accordance with regulation of the Government and guides of the Ministry
of Finance.
2. The tax agencies of all level shall popularize,
guide for organizations, individuals in order to implement in accordance
with this Circular.
3. Organizations, individuals being subjects
regulated by this Circular shall implement in accordance with guides in
this Circular.
In the course of
implementation, any arising problems should be reported timely to the
Ministry of Finance for research and settlement.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER Do Hoang Anh Tuan |
Bảng tiếng Việt Thông tư số 16/2013/TT-BTC ngày 08 tháng 02 năm 2013 của Bộ Tài chính về tháng 02 năm 2013 của Bộ Tài chính về việc hướng dẫn thực hiện việc gia hạn, giảm một số khoản thu Ngân sách Nhà nước theo Nghị quyết 02/NQ-CP ngày 07/01/2013 của Chính phủ về một số giải pháp tháo gỡ khó khăn cho sản xuất kinh doanh, hỗ trợ thị trường, giải quyết nợ xấu, tại đây
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