Luật thuế thu nhập doanh nghiệp sửa đổi 2013 số 32/2013/QH13
NATIONAL
ASSEMBLY
——–
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
Law No. 32/2013/QH13
Hanoi, June 19, 2013
LAW
ON THE AMENDMENTS TO THE
LAW ON ENTERPRISE INCOME TAX
Pursuant to the Constitution
of Socialist Republic of Vietnam 1992, amended in the Resolution No. 51/2001/QH10;
The National Assembly promulgates a law on the amendments to the Law on
Enterprise income tax No. 14/2008/QH12.
Article 1. The amendments to the Law on
Enterprise income tax:
1. Clause
3 of Article 2 is amended as follows:
“3. The permanent establishments of a foreign enterprise are the
places through which the foreign enterprise carries out part or the whole
business in Vietnam, including:
a) Branches, executive offices,
factories, workshops, means of transport, oil fields, gas files, miles or other
natural resource extraction sites in Vietnam;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
c) Service providing centers,
including counseling services via employees or other organizations or
individuals;
d) Agents of foreign enterprises;
dd) Representatives in Vietnam that are competent to sign contracts
under the name of the foreign enterprise or that are not competent to sign
contracts under the name of the enterprise but regularly provide goods or
services in Vietnam.”
2. Clause
2 of Article 3 is amended as follows:
“2. Other incomes include incomes from the transfer of capital, the
right to capital contribution; incomes from transfer of real estate, project of
investment, the right to participate in project of investment, the transfer of
the right to explore, extract, and process minerals; incomes from the right to
use property and property ownership, including incomes form intellectual
property right; incomes from transferring, leasing, and liquidating assets,
including valuable papers; incomes from interest on deposit, capital loan, sale
of foreign currency; revenues from written of bad debts that are repaid;
revenues from debts of unidentified debtors; omitted incomes in previous years,
and other incomes, including incomes from business outside Vietnam.”
3. Clause
1 and Clause 4 of Article 4 is amended, Clauses 8, 9, 10, and 11 are added to
Article 4 as follows:
“1. incomes from farming, breeding, aquaculture, salt production
of cooperatives; incomes of cooperatives from agriculture, forestry, fisheries,
and salt production in localities facing socio-economic difficulties or
localities facing extreme socio-economic difficulties; incomes of enterprises
from farming, breeding, aquaculture in localities facing extreme socio-economic
difficulties; incomes from fisheries.”
“4. Incomes from production and sale of goods and services of
enterprises that have at least 30% of the employees are disabled people,
detoxified people, suffers of HIV/AIDS, and have at least 20 employees, except
for enterprises engaged in finance and real estate business.”
“8. Incomes from the transfer of Certified Emissions Reductions
(CERs) of enterprises issued with CERs.
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
10. Undistributed incomes of
private organizations, which make investment in education, health, and other
fields, that are kept to serve their development in accordance with the laws on
education, health, and other fields; the incomes that form the undistributed
assets of cooperatives established and operating in accordance with the Law on
Cooperatives.
11. Incomes from transfer of technologies that are
prioritized to be to organizations and individuals in localities facing extreme
socio-economic difficulties.”
4. Clause
3 of Article 7 is amended as follows:
“3. Incomes from transfers of real estate, project of investment,
the right to participate in projects of investments, the right to explore,
extract, and process minerals must be separated. The loss on transfers of projects of investment (except for mineral
exploration and mineral extraction projects), incomes from transfers of the
right to participate in projects of investment (except for the mineral
exploration and mineral extraction projects), incomes from transfer of real estate
shall be offset against the profit in the tax period.”
5. Article
9 is amended as follows:
“Article 9. Deductible and non-deductible expenditures
1. Except for the expenditures mentioned in Clause 2
of this Article, all expenditures are deductible when calculating taxable
income if they meet the conditions below:
a) Actual expenditures related
to the business of the enterprise; expenditures on National defense and
security of enterprise according to law;
b) Expenditures that have sufficient invoices and documents according to
law. The sale invoices of 20 million VND must have receipts of non-cash
payment, unless they are not required by law.
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
a) The expenditures that fail to
meet all conditions in Clause 1 of this Article, except for the loss cause by
natural disasters, epidemics, and other force majeure that are not compensated.
b) Fines for administrative violations;
c) The expenditures that are
covered by other budgets;
d) The administrative expense allocated by the foreign enterprise to the
permanent establishment in Vietnam that exceeds the limit imposed by Vietnam’s
law.
dd) The extra expenditure according to the laws on making provision;
e) The expenditure on interest
on loans that are not given by credit institutions or economic organizations
and exceed 150% of basic interest rates announced by the State bank of Vietnam
when the loan is taken.
g) Improper depreciation of fixed assets;
h) Improper accrued expenses;
i) Wages and remunerations of owners of private enterprises; wages of
founders that do not participate in business management; wages, remunerations,
and amounts payables to the employees that are not actually paid or do not have
invoices according to law;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
l) Deducted input VAT, VAT paid using the deduction method, enterprise
income tax;
m) The expenditure on advertising, marketing, promotion, commissions,
receptions, conferences, support for marketing and expenditures directly
related to business that exceed 15% of the deductible amount. The
total deductible amount does not include the expenditures in this Point; for
commercial activities, the total deductible amount does not include the
purchase prices of goods;
n) Sponsorships, except for sponsorships for education, health,
scientific research, disaster recovery, houses of unity, houses of gratitude, houses
for beneficiaries of social policies according to law, sponsorships for
localities facing extreme socio-economic difficulties according to state
programs;
o) Voluntary payments to retirement funds or social security funds,
payments for voluntary retirement insurance for employees that exceed the
limits imposed by law;
p) Expenditures on businesses: banking, insurance, lottery, securities,
and some other special businesses specified by the Minister of Finance.
3. Expenditures in foreign currency, unless to serve
the calculation of taxable incomes that must be converted into VND, according
to the average exchange rates on the interbank foreign currency market that are
announced by the State bank of Vietnam when the expenditures occur.
The Government shall elaborate
and provide guidance on the implementation of this Article.”
6. Article
10 is amended as follows:
“Article 10. Tax rate
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
The cases to which the tax rate of 22% in this Clause shall apply the
tax rate of 20% from January 01, 2016.
2. Any enterprise of which the total revenue does
not exceed 20 billion VND per year are eligible for the tax rate of 20%.
The revenue used as the basis for identifying enterprises eligible for
the tax rate of 20% in this Clause is the revenue of the previous year.
3. The rates of enterprise
income tax on the exploration and extraction of oil and other rare resources in
Vietnam range between 32% and 50% depending on each project and each business
establishment.
The Government shall elaborate
and provide guidance on the implementation of this Article.”
7. Article
13 is amended as follows:
“Article 13. Tax incentives
1. The tax rate of 10% for 15
years is applicable to:
a) Incomes of enterprises from
the execution of new projects of investment in localities facing extreme
socio-economic difficulties, economic zones, and hi-tech zones;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
c) Incomes of hi-tech
enterprises and agricultural enterprises that apply high technologies according
to the Law on High Technologies;
d) Incomes of enterprises from the execution of new projects of
investment in production (except for the production of articles subject to special
excise duties and mineral extraction projects), which meet one of the two
criteria below:
– Any project of which the
capital is at least 6,000 billion VND that is released within 3 years from the
day on which the Investment certificate is issued, and the total revenue
reaches at least 10,000 billion VND within 3 years from the first year in which
revenue is earned;
– Any project of which the
capital is at least 6,000 billion VND that is released within 3 years from the
day on which the Investment certificate is issued, and employ more than 3,000
workers.
2. The tax rate of 10% is
applicable to:
a) Incomes of private
enterprises from investment in education, vocational training, health, culture,
sports, and environment;
b) Incomes of enterprises from the investments in social housing that
are for sale, for lease, or for hire purchase according to Article 53 of the
Law on Housing;
c) Incomes from press agencies
from printing newspapers, including advertisements on printed newspapers
according to the Law on Press; incomes of publishers from publishing according
to the Law on Publishing;
d) Incomes of enterprises from planting, cultivating, and protecting
forests; from agriculture, forestry, and aquaculture in localities facing
socio-economic difficulties; from the production, multiplication, and
cross-breeding plants and animals; from the production, extraction, and
refinement of salt, except for the production of salt in Clause 1 Article 4 of
this Law; from investment in post-harvest preservation of agriculture products,
aquaculture products, and food;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
3. The tax rate of 20% for 15
years is applicable to:
a) Incomes of enterprises from
the execution of new projects of investment in localities facing socio-economic
difficulties;
b) Incomes of enterprises from the execution of new projects of
investment, including: production of high-grade steel; production of
energy-saving products; production of machinery and equipment serving
agriculture, forestry, aquaculture, salt production; production of irrigation
equipment; production and refinement of feed for livestock, poultry, and
aquatic organism; development of traditional trades.
From January 01, 2016, incomes of the enterprises defined in this
Clause are eligible for the tax rate of 17%.
4. The tax rate of 20% is applicable to incomes of
people’s credit funds and microfinance institutions,
From January 01, 2016, incomes of people’s credit funds and
microfinance institutions are eligible for the tax rate of 17%.
5. For special projects that need to attract a lot
of investment and high technologies, the period of preferential tax rates may
be extended, but the extension shall not exceed 15 years.
6. The period of preferential tax rates in this
Article begins from the first year in which revenue from the new project of
investment is earned; for hi-tech enterprises and agricultural enterprises that
apply high technologies, this period begins from the day on which the
certificate of hi-tech enterprise or certificate of hi-tech agricultural
enterprise is issued; for projects of high technology application, this period
begins from the day on which the certificate of hi-tech application project is
issued.
The Government shall elaborate and
provide guidance on the implementation of this Article.”
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
“Article 14. Preferential duration of tax exemption and tax
reduction
1. Incomes of enterprises from the execution of new
projects of investment provided for in Clause 1 and Point a Clause 2 Article 13
of this Law, incomes of hi-tech enterprises, hi-tech agricultural enterprises
are eligible for tax exemption for no more than 4 years, and eligible for 50%
reduction in tax for no more than the next 9 years.
2. Incomes of enterprises from the execution of new
projects of investment provided for in Clause 3 Article 13 of this Law, incomes
of enterprises from the execution of new projects of investment in industrial
parks, except for industrial parks in advantaged localities, are eligible for
tax exemption for no more than 2 years, and eligible for 50% reduction in tax
for no more than the next 4 years.
3. The period of tax exemption and tax reduction
applicable to incomes of enterprises from the execution of new projects of
investment in Clause 1 and Clause 2 of this Article begins from the first year
in which taxable income from projects of investment is earned. If no taxable
income is earned in the first three years from the first year in which revenue
from the project is earned, the period of tax exemption and tax reduction shall
begin from the fourth year. The period of preferential tax rates applicable
to hi-tech enterprises and agricultural enterprises that apply high
technologies mentioned in Point c Clause 1 Article 13 of this Law begins from
the day on which the certificate of hi-tech enterprise or certificate of
hi-tech agricultural enterprise is issued.
4. When an enterprise, which has projects of investment
in the fields or localities eligible for enterprise income tax incentives
according to this Law, expands the production scale, increases the
productivity, upgrades production technologies (expansion), it may choose
between tax incentives for operating projects for the remaining time (if any)
or tax exemption or reduction for the additional incomes from expansion if one
of the three criteria in this Clause is satisfied. The period of tax exemption and tax reduction for
the additional incomes from expansion in this Clause is equal to the period of
tax exemption and tax reduction for new projects of investment in the same
field or locality that is eligible for enterprise income tax incentives.
The expansion must satisfy one of the criteria below to be given
incentives:
a) The cost of additional fixed
assets reaches at least 20 billion VND when the project of investment is
completed and commenced, applicable to expanding investments in the fields
eligible for enterprise income tax according to this Law, or at least 10
billion VND, applicable to expanding investments in localities facing
socio-economic difficulties or localities facing extreme socio-economic
difficulties;
b) The proportion of cost of additional fixed assets reaches at least
20% of the total cost of fixed assets before investment;
c) The design production
increases by at least 20% of the design production before investment.
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
Where an enterprise is eligible for tax incentives for expansion, the
additional income from expansion shall be recorded separately; if it is not
able to be recorded separately, the income from expansion shall be determined
based on the ration of the cost of new fixed assets to the total cost of fixed
assets of the enterprise.
The period of tax exemption and tax reduction in this Clause begins
from the year in which the project of investment is finished and its operation
is commenced.
The tax incentives in this Clause are not applicable to the extensions
on account of merger or acquisition of enterprises or operating projects of
investment. The Government shall elaborate and provide guidance on the
implementation of this Article.”
9. Clause
3 is added to Article 15 as follows:
“3. Any enterprise that transfers technologies that are
prioritized to other organizations and individuals in localities facing
socio-economic difficulties are eligible for 50% reduction in enterprise income
tax on the income from technology transfers.”
10. Article
16 is amended as follows:
“Article 16. Transferring loss
1. An enterprise may transfer its loss to the next
year; this loss is deducted from assessable income. The
period of loss transfer must not exceed 5 years from the year succeeding the
year in which the loss is incurred.
2. Any enterprise which is still at a loss after
offsetting its loss on transfers of real estate, transfers of projects of
investment, transfers of the right to participate in project of investment,
according to Clause 3 Article 7 of this Law, and any enterprise which makes a
loss from transfers of the right to explore and extract minerals may transfer
the loss to the next year and offset it against the assessable incomes from
such activities. The period of loss transfer shall comply with Clause 1 of this
Article.”
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
“1. Any enterprise established and operated within Vietnam’s law
may use no more than 10% of the annual assessable income to establish its
science and technology development fund. Apart from establishing the science
and technology development fund, state-owned enterprise must ensure the minimum
amount for the fund according to the laws on science and technology.”
12. Article
18 is amended as follows:
“Article 18. Conditions for tax incentives
1. The enterprise income tax incentives provided for in
Article 13, 14, 15, 16, and 17 of this law are applicable to the enterprises
that follow the regime for accounting and invoicing, and pay tax according to
declarations.
Enterprise income tax incentives
for new project of investment defined in Article 13 and Article 14 of this Law
are not applicable to division, merger, amalgamation, and conversion of
enterprises, change of ownership, and other cases according to law.
2. Enterprises must separate
the incomes from the operations eligible for tax incentives defined in Article
13 and Article 14 of this Law from the incomes from the operations that are not
eligible for tax incentives; if such incomes are not able to be separated, the
income from the operations eligible for tax incentives shall be determined based
on the ratio of the revenue from the operations eligible for tax incentives to
the total revenue of the enterprise.
3. The tax rate of 20% in
Clause 2 Article 10 and the tax incentives in Clause 1 and Clause 4 Article 4,
Article 13, and Article 14 of this Law are not applicable to:
a) Incomes from transfer of
capital, transfers of the right to contribute capital; incomes from the
transfers of real estate, except for social housing specified in Article 13 of
this Law; incomes from transfers of projects of investment, transfers of the
right to participate in projects of investments, transfers of the right to
explore and extract minerals; incomes from operations outside Vietnam;
b) Incomes from the exploration and extraction of petroleum and other
rare resources, and incomes from mineral extraction;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
d) Other cases decided by the Government.
4. If an enterprise is eligible to multiple tax
incentives for the same income at the same time, it may choose the most
advantageous incentive.”
Article 2.
1. This Law takes effect
on January 01, 2014, except from Clause 2 of this Article.
2. The regulations on the
application of the tax rate of 20% to the enterprises of which the total annual
revenue does not reach 20 billion VND in Clause 6 Article 1, and the
regulations on the application of the tax rate of 10% to the incomes of
enterprises from the social housing in Clause 7 Article 1 of this Law takes
effect on July 01, 2013.
3. The enterprises having projects of investment
that are still eligible for enterprise income tax incentives after the end of
the tax period 2013 (tax rate, tax exemption or reduction duration) according
to the legislative documents on enterprise income tax before this Law takes
effect are still eligible for such incentives for the remaining time according
to such documents. Where the
conditions for tax incentives in this Law are satisfied, enterprises may choose
between the incentives they are having or the incentives in this Law for the
remaining time, applicable to new investments or extension.
By the end of the tax period 2015, enterprises having projects of
investment that are eligible for the preferential tax rate of 20% in Clause 3
Article 13 of the Law on Enterprise income tax No. 14/2008/QH12 amended in Clause 4 Article 1 of this
Law are eligible for the tax rate of 17% for the remaining time from January
01, 2016.
4. The following
regulations on enterprise income tax are annulled:
a) Clause 2 Article 7 of the Law
on Deposit insurance No. 06/2012/QH13;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
c) Clause 1 of Article 10;
Clause 1 of Article 12; Clause 2 of Article 18; Clause 2 of Article 19; Clause
1 and Clause 2 of Article 22; Clause 3 of Article 24 and Clause 2 of Article 28
of the Law on High Technologies No. 21/2008/QH12;
d) Clauses 1, 4, 5, 6, 7, and 8 of Article 44, and Article 45 of the Law
on Technology transfers No. 80/2006/QH11;
dd) Clause 1 of Article 53, Clause 5 of Article 55, and Clause 3 of
Article 86 of the Law on Enterprises No. 76/2006/QH11;
e) Clause 1 of Article 68 of the
Law on Vietnamese guest workers No. 72/2006/QH11;
g) Clause 2 Article 6 of the Law on Social insurance No. 71/2006/QH11;
h) Clause 3 Article 8 of the Law on Legal Assistance No. 69/2006/QH11;
i) Clause 3 Article 66 of the Law on Higher Education No. 08/2012/QH13;
k) Article 34 of the Law on Disabled people No. 25/2008/QH12;
l) Clause 4 Article 33 of the Law on Investment No. 59/2005/QH11;
…
…
…
TVPL
Pro
để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
5. The Government shall elaborate
and provide guidance on the implementation of this Law.
This Law is passed by the 13th
National Assembly of Socialist Republic of Vietnam in the 5th
session on June 19, 2013
PRESIDENT OF
THE NATIONAL ASSEMBLY
Nguyen Sinh Hung
