Tải Thông tư 96//TT-BTC Hướng dẫn thuế thu nhập doanh nghiệp tại Nghị định 12//NĐ-CP. % an toàn đã được natur-holzbausteine.de kiểm nghiệm. Download Thông tư 96//TT-BTC mới nhất. Circular No. 96//TT-BTC dated June 22, , guidelines for corporate income tax in Decree No. 12//ND-CP on guidelines for the Law on amendments to Laws on taxation and amendments to . Danh sách các tỉnh & thành phố trực thuộc Trung ương.

Thong 96/2015/tt-btc

Thông tư 96//TT-BTC hướng dẫn thuế thu nhập doanh nghiệp

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Statistics Documents in English Official Dispatches Most Viewed Documents Decision No. You are not logged! Feedback Zing Me Yahoo! During the investment phase of a new enterprise which is not inaugurated when fixed assets is formed, exchange differences that occur when making payment for foreign currency items serving investment and exchange differences that occur when reassessing foreign currency debts payable at the end of the fiscal year must be separately recorded.

When a fixed asset being a construction is put into operation, the exchange differences that occur during the investment phase after offsetting the increase against the decrease may be gradually included in financial income or financial expense for up to 05 years from the day on which the construction is put into operation.

During the business operation phase, including investment in creation of fixed assets of an enterprise in operation, exchange differences derived from transactions in foreign currencies of foreign currency items shall be recorded as revenue from financial activities or financial expense in the fiscal year. With regard to foreign currency receivables and foreign currency loans that occur in the period, deductible exchange difference is the difference between exchange rate at the time of debt or loan repayment and exchange rate at the time the debt or loan is initially recorded.

Provision of sponsorship for healthcare for illegitimate subjects according to Point a or without documentation mentioned in Point b below: a Sponsorship for healthcare include: Sponsorship for medical facilities established under regulations of law on healthcare, provided the sponsorship is not meant to contribute capital or buy shares of such medical facilities; Sponsorship for medical equipment, medicines; Sponsorships for regular operation of hospitals, medical centers; Monetary sponsorships for patients via an organization permitted to raise sponsorship as prescribed by law.

Provision of disaster recovery aid for illegitimate subjects according to Point a or without documentation mentioned in Point b below: a Disaster recovery aid includes: direct provision financial aid or in-kind aid serving disaster recovery for an organization established and operating under the law, for individuals suffering from the disaster via an organization permitted to call for aid as prescribed by law.

Provision of sponsorship for building gratitude houses, houses for the poor, or great unity houses for illegitimate recipients according to Point a or without documentation mentioned in Point b below: a Recipients of sponsorships for building houses for the poor are poor households as prescribed by the Prime Minister.

Financial or in-kind sponsorships provided directly or via an organization permitted to raise sponsorship as prescribed by law.

Provision of sponsorship for scientific research against the law; provision of sponsorship for beneficiaries of incentive policies against the law; provision of sponsorship for extremely disadvantaged areas State programs.

Sponsorship under a State Program means a program run by the government in an extremely disadvantaged area including sponsorship for building new bridges in extremely disadvantaged residential areas under a project approved by a competent authority. Provision of sponsorship shall comply with corresponding regulations of law.

Documents about sponsorship for extremely disadvantaged areas under State program, sponsorship for new bridges in extremely disadvantaged residential areas under a project approved by a competent authority, sponsorship for beneficiaries of incentive policies include: Certification of sponsorship bearing the signature of the representative of the sponsoring enterprise, the sponsorship recipient or an organization permitted to raise sponsorship form no.

Regulations on scientific research, procedures and documents about sponsorship for scientific research shall comply with regulations of the Law on Science and Technology and relevant guiding documents.

The basis for determining expenses and revenue of the overseas company is its financial statement which is audited by an independent audit company, which clearly reflects the revenue and administrative expense of the overseas company, and the amount provided for the permanent establishment in Vietnam to cover its administrative expense.

The permanent establishment in Vietnam of the overseas company must not include administrative expenses covered by the overseas company in reasonable expenses if the permanent establishment has not followed accounting and invoicing regulations; not paid tax by declaration.

Released wage fund is the total wage paid in the year until the deadline for submitting the annual tax declaration not including the provision for wage fund of the previous year. Expenditure on infrastructural development during investment phase to create fixed assets. At the beginning of business operation, if the enterprise has not earned revenue but has incurred recurrent expenses to maintain its business operation other than expenditure on creation of fixed assets , such expenses will be deductible when calculating taxable income if they satisfy all conditions.

If the enterprise repays a loan during the investment phase, such repayment shall be included in investment value. During the infrastructural development phase, if the enterprise has both payment for loan interest and receipt from deposit interest, they may be offset against each another. The value that remains will be deducted from investment value. Payment for the right to mineral extraction beyond the practical amount payable in the year.

If a lump sum is paid, the practical amount payable in the year is based on the total amount of payment for the right to mineral extraction distributed over the remaining years. If the amount is paid annually, the practical payment is the payment for the right to mineral extraction of the year paid by the enterprise to state budget.

Expenditures on insurance business, lottery business, securities trading, and some special business activities shall comply with corresponding documents issued by the Ministry of Finance. Payment of fines for administrative violations, including: traffic offenses, violations against regulations on business registration, violations against regulations statistical accounting; violations against regulations of law on taxation, including late payment interest prescribed by the Law on Tax administration, and fines for other administrative violations prescribed by law.

Article 5. Some contents of Article 7 of Circular No. With regard to foreign currency receivables and foreign currency loans that occur in the period, exchange difference included in deductible expenses or incomes is the difference between exchange rate at the time of debt or loan repayment and exchange rate at the time the debt or loan is initially recorded.

Article 6. Some contents of Article 8 of Circular No. Clause 1a Article 8 of the Circular No. Incomes from cultivation, husbandry, aquaculture and salt production of cooperatives; incomes of cooperatives engaged in agriculture, forestry, fisheries and salt production in disadvantaged areas or extremely disadvantaged areas; incomes of enterprises from cultivation, husbandry and aquaculture in extremely disadvantaged areas; incomes from fishing activities.

The enterprise must separate incomes from processed agriculture and aquaculture products in order to be provided with CIT incentives. Tax-free incomes mentioned in this Clause include incomes from liquidation of cultivation, husbandry, aquaculture products except for liquidation of rubber plantations , incomes from sale of refuses related to the agriculture, aquaculture products and processed products thereof. Cultivation, husbandry, and aquaculture products of cooperatives and enterprises are identified according to Level 1 codes of Vietnam's Industry System".

Clause 9 Article 8 of Circular No. Taxes on incomes other than those from performance of tasks assigned by the State must be declared and paid as prescribed". Clause 12 is added to Article 8 of the Circular No. Article 7. Clause 3 Article 9 of Circular No. Any enterprise that undergoes conversion, merger, amalgamation, partial division, full division, dissolution, or bankruptcy must submit a terminal tax declaration to the tax authority up to the date of issuance of the decision on conversion, merger, amalgamation, partial division, full division, dissolution, or bankruptcy by a competent authority except for the cases in which terminal tax declaration is not required.

The loss incurred by the old enterprise before conversion, merger, amalgamation, partial division, full division, dissolution, or bankruptcy must be sorted by year and offset against income earned in the same year by the enterprise after conversion, merger, amalgamation, partial division, full division, dissolution, or bankruptcy, or be offset against incomes in the next years of the enterprise after conversion, merger, amalgamation, partial division, full division, dissolution, or bankruptcy, provided loss is not carried forward for more than 05 consecutive years from the year succeeding the year in which loss is incurred.

Article 8. The purchasing price is based on the capital redemption contract and payment receipts. If the enterprise is able to do accounting in foreign currencies and complies with regulations of law on accounting of capital transfer in foreign currencies, the transfer price and purchasing price of contributed capital shall be expressed in a foreign currency. Article 9. Clause 3 Article 17 of Circular No. Income from real estate transfer must be declared separately and is not eligible for CIT incentives.

Article Some contents of Article 18 of Circular No. Clause 3 Article 18 of the Circular No. Clause 4 Article 18 of the Circular No. Incentives for enterprises whose projects of investment are given CIT incentives because their fields or areas are given investment incentives hereinafter referred to as favored fields and favored areas are determined as follows: a In case of an enterprise whose project of investment is given CIT incentives because of its favored field, the incomes from such field, incomes from liquidation of refuses and scrap of products in such field, exchange differences directly related revenues and expenses of such field, demand deposit interest, and other directly related incomes are also given CIT incentives.

Example 15a: In , a new enterprise is established in Son La province, which is an extremely disadvantaged province, to provide transport services. Thus, the enterprise will be given CIT incentives applied to extremely disadvantaged areas. CIT incentives for incomes from transport services are determined according to the area in which the project is established Son La province , whether the departure or destination is located in such area.

CIT incentives for such income shall be determined according to the time and level of incentives in the area. In , the enterprise starts manufacturing products in Ha Giang province and sell them in Ha Giang province and adjacent provinces including Cao Bang province an extremely disadvantaged area , Lao Cai city a disadvantaged area , and Hanoi not given incentives. Because all products are manufactured in Ha Giang province, the incomes from sale of products in Ha Giang province and other provinces will be given CIT incentives.

Thus, the enterprise is given CIT incentives applied to extremely disadvantaged areas. In , the enterprise engages in some construction activities in Ha Giang province and adjacent provinces including Cao Bang an extremely disadvantaged area , Lao Cai city a disadvantaged area , and Hanoi not given incentives.

In , the enterprise provides services in Ha Giang province and adjacent provinces including Cao Bang an extremely disadvantaged area , Lao Cai city a disadvantaged area , and Hanoi not given incentives. Clause 5 Article 18 of Circular No. With regard to new project of investments: a New projects of investment that are given CIT incentives prescribed in Article 15 and Article 16 of Decree No. New projects of investment must be granted investment licenses or certificates of investment as prescribed by regulations of law on investment in order to be given CIT incentives.

Enterprises that establish or have projects of investment from enterprise conversion, change of owner, division, acquisition, and consolidation may inherit CIT incentives of the enterprises or projects of investment before the conversion, division, acquisition, consolidation for the remaining incentive period if all conditions for CIT incentives are satisfied.

If the Certificate of Enterprise Registration or Certificate of Investment of an operating enterprise is changed and such changes do not affect the fulfillment of conditions for tax incentives of the project, the enterprise is still given tax incentives for the remaining period or incentives for investment in expansion if conditions for incentives are satisfied. With regard to projects of investment licensed before January 01, that have investment phases as stated above, their sub-projects are given tax incentives applied to first projects of investment for the remaining incentive period from January 01, With regard to incomes for sub-projects of first projects of investment earned before January 01, and have been given CIT incentives according to legislative documents before January 01, , the tax incentives before January 01, shall not be adjusted.

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