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BỘ TÀI CHÍNH TỔNG CỤC THUẾ -------	CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc ---------------
Số: 1575/TCT-CS V/v chính sách thuế TNDN.	Hà Nội, ngày 16 tháng 05 năm 2013

Kính gửi: Cục Thuế thành phố Hà Nội.

Tổng cục Thuế nhận được công văn số 9240/CT-HTr ngày 03/04/2013 của Cục Thuế thành phố Hà Nội về xác định chi phí khi thanh lý xe ôtô có nguyên giá trên 1,6 tỷ đồng của Công ty TNHH Sản xuất và Thương mại Tân Á. Về vấn đề này, sau khi lấy ý kiến các đơn vị thuộc Bộ Tài chính và báo cáo Bộ Tài chính, Tổng cục Thuế có ý kiến như sau:

Căn cứ quy định tại khoản 1, khoản 2 Điều 10 Thông tư 203/2009/TT-BTC ngày 20/10/2009 của Bộ Tài chính:

"1. Đối với tài sản cố định còn mới (chưa qua sử dụng), doanh nghiệp phải căn cứ vào khung thời gian sử dụng tài sản cố định quy định tại Phụ lục 1 ban hành kèm theo Thông tư này để xác định thời gian sử dụng của tài sản cố định.

2. Đối với tài sản cố định đã qua sử dụng, thời gian sử dụng của tài sản cố định được xác định như sau:

Thời gian sử dụng của TSCĐ	=	Giá trị hợp lý của TSCĐ	x	Thời gian sử dụng của TSCĐ mới cùng loại xác định theo Phụ lục 1 (ban hành kèm theo Thông tư này)
		Giá bán của TSCĐ cùng loại mới 100% (hoặc của TSCĐ x tương đương trên thị trường)

Theo Phụ lục 1 ban hành kèm theo Thông tư số 203/2009/TT-BTC: đối với phương tiện vận tải đường bộ thì thời gian sử dụng từ 6 - 10 năm.

Tại điểm 1 Mục IV Phần C Thông tư số 130/2008/TT-BTC ngày 26/12/2008 của Bộ Tài chính hướng dẫn về thuế TNDN quy định: "1. Trừ các khoản chi nêu tại Khoản 2 Mục này, doanh nghiệp được trừ mọi khoản chi nếu đáp ứng đủ các điều kiện sau: 1.1. Khoản chi thực tế phát sinh liên quan đến hoạt động sản xuất, kinh doanh của doanh nghiệp; 1.2. Khoản chi có đủ hóa đơn, chứng từ hợp pháp theo quy định của pháp luật.".

Tại tiết e, điểm 2.2 Mục IV Phần C Thông tư số 130/2008/TT-BTC ngày 26/12/2008 của Bộ Tài chính quy định khoản chi phí trích khấu hao không được tính vào chi phí được trừ khi xác định thu nhập chịu thuế như sau: "e) Phần trích khấu hao tương ứng với phần nguyên giá vượt trên 1,6 tỷ đồng/xe đối với ôtô chở người từ 9 chỗ ngồi trở xuống mới đăng ký sử dụng và hạch toán trích khấu hao tài sản cố định từ ngày 1/1/2009 (trừ ôtô chuyên kinh doanh vận tải hành khách, du lịch và khách sạn); phần trích khấu hao đối với tài sản cố định là tàu bay dân dụng và du thuyền không sử dụng cho mục đích kinh doanh vận chuyển hàng hóa, hành khách, khách du lịch.

Ôtô chở người từ 9 chỗ ngồi trở xuống chuyên kinh doanh vận tải hành khách, du lịch và khách sạn là các ôtô được đăng ký tên doanh nghiệp mà doanh nghiệp này trong Giấy chứng nhận đăng ký kinh doanh có đăng ký một trong các ngành nghề; vận tải hành khách, du lịch, kinh doanh khách sạn";

Tại điểm 4 Mục V Phần C Thông tư số 130/2008/TT-BTC ngày 26/12/2008 của Bộ Tài chính quy định thu nhập khác: "4. Thu nhập từ chuyển nhượng tài sản, thanh lý tài sản (trừ bất động sản), các loại giấy tờ có giá khác. Khoản thu nhập này được xác định bằng (=) doanh thu thu được do chuyển nhượng tài sản, thanh lý tài sản trừ (-) giá trị còn lại của tài sản chuyển nhượng, thanh lý ghi trên sổ sách kế toán tại thời điểm chuyển nhượng, thanh lý và các khoản chi phí được trừ liên quan đến việc chuyển nhượng, thanh lý tài sản".

Tại khoản 12 Điều 2 Thông tư số 203/2009/TT-BTC ngày 20/10/2009 của Bộ Tài chính hướng dẫn chế độ quản lý, sử dụng và trích khấu hao TSCĐ quy định: "Giá trị còn lại của tài sản cố định: là hiệu số giữa nguyên giá của TSCĐ sau khi trừ (-) số khấu hao lũy kế (hoặc giá trị hao mòn lũy kế) của TSCĐ tính đến thời điểm báo cáo".

Căn cứ các quy định nêu trên, về xác định thời gian sử dụng và trích khấu hao xe ôtô đã qua sử dụng của Công ty TNHH Sản xuất và Thương mại Tân Á, đề nghị Cục Thuế kiểm tra lại việc đăng ký và trích khấu hao xe ôtô trong khung thời gian sử dụng đối với phương tiện vận tải đường bộ theo đúng quy định tại khoản 2 Điều 10 và Phụ lục 1 ban hành kèm theo Thông tư số 203/2009/TT-BTC ngày 20/10/2009 của Bộ Tài chính.

Theo quy định tại tiết e điểm 2.2 Mục IV Phần C Thông tư số 130/2008/TT-BTC ngày 26/12/2008 của Bộ Tài chính: phần trích khấu hao tương ứng với phần nguyên giá vượt trên 1,6 tỷ đồng/xe đối với ôtô chở người từ 9 chỗ ngồi chỗ trở xuống mới đăng ký sử dụng và hạch toán trích khấu hao TSCĐ từ ngày 01/01/2009 không được tính vào chi phí hợp lý.

Trường hợp Công ty TNHH Sản xuất và Thương mại Tân Á bán thanh lý xe ôtô hiệu Porsche Cayenne có nguyên giá trên 1,6 tỷ đồng đã qua sử dụng để phục vụ hoạt động sản xuất, kinh doanh của Công ty thì giá trị còn lại của xe ôtô (là giá trị còn lại tính trên nguyên giá thực mua TSCĐ trừ (-) số khấu hao lũy kế của TSCĐ đã trích tương ứng với giá trị 1,6 tỷ đồng) tại thời điểm thanh lý xe có đủ hóa đơn, chứng từ theo quy định của pháp luật được hạch toán vào chi phí khi xác định thu nhập chịu thuế TNDN.

Đề nghị Cục Thuế căn cứ văn bản quy phạm pháp luật và điều kiện thực tế đáp ứng của đơn vị để hướng dẫn đơn vị thực hiện theo quy định.

Nơi nhận:
- Như trên;
- Vụ CST; Vụ CĐKT&KT; Cục TCDN; Vụ PC-BTC;
- Vụ PC-TCT;
- Lưu VT, CS (2b).

KT. TỔNG CỤC TRƯỞNG
PHÓ TỔNG CỤC TRƯỞNG

Cao Anh Tuấn

Ảnh mang tính minh họa

BỘ TÀI CHÍNH TỔNG CỤC THUẾ -------	CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc ---------------
Số: 1707/TCT-CS V/v chính sách thuế TNDN	Hà Nội, ngày 24 tháng 05 năm 2013

Kính gửi:

Công ty cổ phần ô tô Trường Hải
(số 19 đường 2^a, KCN Biên Hòa 2, Đồng Nai)

Tổng cục Thuế nhận được công văn số 07/2013/CV-THACO ngày 5/3/2013 của Công ty cổ phần ô tô Trường Hải về chính sách thuế thu nhập doanh nghiệp. Về vấn đề này, Tổng cục Thuế có ý kiến như sau:

1. Vé máy bay:

Điểm 2.8 điều 6 Thông tư số 123/2012/TT-BTC quy định: "Trường hợp doanh nghiệp có vé máy bay qua website thương mại điện tử cho người lao động đi công tác để phục vụ hoạt động sản xuất kinh doanh của doanh nghiệp thì chứng từ làm căn cứ để tính vào chi phí được trừ là vé máy bay điện tử, thẻ lên máy bay và chứng từ thanh toán của doanh nghiệp có cá nhân tham gia hành trình vận chuyển".

Căn cứ vào quy định nêu trên, Doanh nghiệp có mua vé máy bay qua website thương mại điện tử cho người lao động đi công tác để phục vụ hoạt động sản xuất kinh doanh của doanh nghiệp thì chứng từ làm căn cứ để tính vào chi phí được trừ thực hiện theo quy định tại điểm 2.8 điều 6 Thông tư số 123/2012/TT-BTC.

2. Chi phí tiếp khách:

Về các loại chứng từ chi phí tiếp khách, đề nghị Công ty liên hệ với Cục thuế để được hướng dẫn cụ thể.

Tổng cục Thuế thông báo để Công ty được biết./.

Nơi nhận:
- Như trên;
- Vụ Pháp chế - TCT;
- Lưu: VT, CS (2b).

KT. TỔNG CỤC TRƯỞNG
PHÓ TỔNG CỤC TRƯỞNG

Cao Anh Tuấn

THE MINISTRY OF FINANCE
-------

No. 16/2013/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------

Hanoi, February 08, 2013

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.

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).

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.

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:

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	=	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.

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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