20111006035220_kmc newsletter-february 2011 (en & vn version)

8/10/2019 20111006035220_KMC Newsletter-February 2011 (en & VN Version)

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KMC Professional2011, All Rights Reserved

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1. CORPORATE INCOME TAX

Guidance on 2010 CIT finalization:

OL No. 518 /TCT-CS dated 14 February 2011 of theGDT guiding some notes on CIT finalization asfollows:

i. Deductible and nondeductible expenses when

determining taxable income- In case labour contracts signed between

enterprises and foreign employees has clearlystated tuition fees for general level schooling forthe foreign employees children studying inVietnam and the fees are paid as the nature ofsalaries/wages by the enterprise and they arenot contrary to legal regulations on salaries,wages and they are supported by fulldocuments, the expenses will be reckoned asdeductible expenses when determining taxableincome;

- PIT is the nondeductible expenses whendetermining the taxable income is the taxamount deducted by the enterprise from taxpayers income to State budget. In case thelabour contract between the enterprises andemployees has stated clearly that salaries,wages paid to employees does not include thePIT, the PIT paid on behalf of employees by theenterprises is permitted to be included indeductible expenses when determining taxableincome;

- CIT paid on behalf of foreign contractor (alsocalled as FCT) shall be included in deductibleexpenses when determning the taxable incomeif the agreement states that the income receivedby foreign contractors does not include CIT(FCT).

ii. Determination of incomes

Income fromexchange rate differences:

In the tax year, the enterprises have exchange ratedifferences arising in the period and exchange ratedifferences due to revaluation of payable debts in

foreign currencies at the fiscal year ending aredetermined as follows:

- Exchange rate differences arising in the periodrelated directly to the revenue or costs of themain business activities are calculated into thecost or incomes of the main business activitiesof the enterprises. In case not related directly to

revenue or costs of the main business activitiesare calculated into business expenses or otherincomes;

- Gain of exchange rate differences due torevaluation of payable debts in foreigncurrencies at the fiscal year ending will bebalanced for the loss of exchange ratedifference arising in the period. After balancing,if there is still gain of exchange rate difference, itwill be calculated to other incomes, calculated toexpenses when determining taxable income inrespect of exchange rate difference.

Incomefrom interest on deposits and loans:

- If interest income from deposits and loansoccurred higher than interest expenses incurredaccording to regulations, after balancing, thedifference remaining is calculated into otherincome when determining taxable income.

- If interest income from deposits and loansoccurred lower than interest expenses incurredaccording to regulations, after balancing, thedifference remaining is calculated into cost

when determining taxable income.Income from liquidation of assets, sale of scrapsand waste of products:

If arising incomes from the above activities which isnot directly related to the preferential field ofproduction business, the enterprise will have to payCIT for this income based on the stipulated rate, willnot be entitled to apply CIT incentives.

iii. Guidance on determining losses and carryingforward of losses

The enterprise which has incurred losses from 2009onwards must be carried forward in whole andcontinually to taxable income of the following yearswithin not more than five years limit from the year

TAX - ACCOUNTING


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following the year incurred losses. The loss incurredbefore 2009 will be carried forward according to theregulations in legal documents at that time.

When the tax office inspect, audit the CITfinalization of enterprises, if there is any differences

from determining losses carried forward betweenthe tax office and the enterprise, the losses carriedforward shall be determined accordance toconclusion of the tax office. However, it is stillensuring that the losses shall be carried forwardwithin not more than five years limit from the yearfollowing the year incurred losses.

iv. CITincentives

Some principles apply to CIT incentives noted asfollows:

- In the same tax period, if having an income

eligible for different preferential enterpriseincome tax rates and tax exemption andreduction durations, the enterprise can chooseto apply the most beneficial CIT incentive;

- During the CIT incentive time in the tax year, ifthe enterprise fails to meet one of the specifiedtax incentive conditions, the enterprises shallnot enjoy the incentives in that tax year but mustpay CIT at 25% tax rate, at the same time iscalculated a year of all enjoying CIT incentiveyears;

- In case the enterprise incur loss of businessactivities which are entitled to CIT incentives,meanwhile business activities are not entitled toCIT incentives, other incomes of the businessactivities (excluding income from activity of realproperty transfer) have profit (or vice versa), theenterprise will balance to taxable income of theacitvities having income selected by theenterprise. The remaining income afterbalancing will be applied the CIT rate accordingto the rate of the activities still having income.

- During the time being entitled to CIT exemption

and reduction according to regulations, in casethe tax office inspect, audit and detect theincreasing of the CIT in the exemption andreduction time, the enterprise shall enjoy CITexemption or reduction including the increasingof the CIT. In case the tax office detected thatthe CIT exemption and reduction according tothe regulations is less than declaration of theenterprise, the enterprise is entitled to CITexemption and reduction according to thedetected tax by the tax office.

- The enterprises have investment projects to

expand production until 31 December 2008which is under construction investment. In 2009,the expansion investment project still continue

under construction investment and completeand put into production and business in 2010,the enterprises shall not enjoy CIT incentives forthe increasing income from the expansioninvestment projects.

v. ExtensionofCIT payment for 2010The extension of CIT payment is made within 3months from the expiry date for payment accordingto the Law on tax management for small andmedium-sized enterprises that meet the conditionsof capital or labor in according to regulation at Item1, Article 3 Decree No. 56/2009/ND-CP dated 30June 2009 of the Government and enterprisesengaged in producing, processing enterprise ofweaving, textile, leather and footwear as a basisfor determining the tax payment extension asstipulated in Decision No. 10/2007/QD-TTG dated

23 January 2007 of the Prime Minister.The extended CIT amount is the CIT amounttemporarily calculated quarterly and the higherdifference of CIT amount between the tax amountfinalized when the enterprise makes the CITfinalization of 2010 and the total of tax amounttemporarily paid in the fourth quarter of 2010. (Thelatest deadline is before 30 June 2011 according toCircular No. 39/2010/TT-BTC dated 22 March 2010).

In case the enterprise finalize CIT of 2010 by itself,arising the extended CIT amount is lower than thetotal number of provisional tax paid in the fourthquarter, the enterprise shall make declarationrecords and adjust according to the Point 5.1 ofSection I, Part B Circular No. 60/2007/TT-BTCdated 14 June 2007 of the MOF.

Regulating on CIT :

On 10 Feb 2011, MOF has issued CircularNo.18/2011/TT-BTC to amend, supplement Circular130/2008/TT-BTC of MOF dated 26 Dec 2008providing guideline for implementation of somearticles of Law on CIT No.14/2008/QH12 andDecree No.124/2008/ND-CP dated 11 Dec 2008 of

the Government stipulated the implementation ofsome articles of Law on CIT. This Circular hasshowed some remarkable points as follows:

The method of calculting CIT is supplemented asfollows:

If the enterprise change CIT calculation periodfrom a calendar year to the fiscal year or vice versa,the tax period of the changed fiscal years does notexceed 12 months.

Deductible and nondeductible when determiningtaxable income is supplemented and regulated asfollows:


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- In case the fixed assets owned by theenterprises are used for production but stoppedtemporarily because of seasonal periodproduction less than 9 months; a temporary stopto repair, move the sites, to ensure periodicmaintenance less than 12 months. Then these

fixed assets continue serving for businessactivities, the enterprise is depreciated and thedepreciation of fixed asset and was calculatedas expenses to be deducted when determiningtaxable income in the stopped temporarilyperiod. However, the enterprises must sendnotices to the fax office to state the reason forthe stopped temporarily of fixed asset latest untilsubmitting CIT finalization.

- Not calculating into deductible expenses if theconditions of bonuses to employees have notbeen stated specifically in one of the

documents: Labour Contract, Collective LabourAgreement, Financial Regulations of theCompany and Award Regulations issued byChairperson of the Board of Management,General Director, Director under FinancialRegulations of Company.

- Not calculating into deductible expenses ifuniform expenses in kind to employees do nothave invoices, vouchers and uniform expensesin cash or in kind to employee exceeding VND5,000,000/ employee/ year.

- Not calculating into deductible expenses ifloss of exchange rate differences due to re-evaluate the closing balance at the end of yearfor items of cash, deposits, cash intransit, foreign currency accounts receivable;loss of exchange rate differences incurring inthe process of investing construction to createthe fixed assets but these fixed assets does notserve for the production and business.

This Circular takes effect after 45 days from signingday and applies to CIT period of the year 2011.

The content is not guided in this Circular and thecontent is not contrary to the guidance in thisCircular shall be complimented according to theCircular No. 130/2008/TT-BTC dated 26 December2008 of MOF about CIT.

Revoking Circular No.177/2009/TT-BTC dated 10September 2009 guidance on determining taxableincome to the exchange rate differences of payabledebts in foreign currency.

2. VALUE ADDED TAX

Regulations about VAT policy:

OL No. 518/TCT-CS dated 14 February 2011 ofGDT guide some regulations about VAT policy asfollows:

For input VAT arising in the period of constructioninvestment the enterprise declared, deducted and

refunded VAT. However, then determining that theyhave not met the conditions for VAT deduction, andrefund, the enterprise must adjust to declare andrepay deducted or refunded VAT.

In case the foreign experts come to Vietnam to work,hold management positions and get salary inVietnam under the labor contracts signed directlywith enterprises in Vietnam, the rent houseexpenses paid by the enterprises in Vietnam isincome that employees shall be entitled andcalculated into taxable income of PIT according toregulations. In this case, the enterprises in Vietnam

are not deductible, refunded the VAT of house rentexpenses.

In case the enterprises purchase goods andservices from a supplier with value under VND

20,000,000 but purchase several times on the sameday with the total value over VND 20,000,000, the

enterprise only shall be deducted input VAT whenhaving payment document through bank. In whichthe supplier is the tax payer who has tax code,directly declare and pay VAT.

3. FOREIGN CONTRACTOR TAX

Regulations about FCT policy:

OL No. 518 / TCT-CS dated 14 February 2011 ofGDT guide some regulations about FCT policies asfollows:

In case the foreign organizations or individualsprovide the brokerage services for internationalmaritime transport for owners of Vietnam, in order tomediate for the involved parties in transactions,negotiation, signing contract carriage goods. If

these services are performed in oversea, theincomes of foreign organizations, individuals fromthese services are not the subject of FCT accordingto Circular No.134/2008/TTBTC-BTC dated 31December 2008.

In case the foreign organizations or individualsproviding brokerage services for the Vietnameseenterprises to provide export software. If theseservices are performed in oversea, the incomes offoreign organizations or individuals from theseservices are not the subject of FCT according to

Circular No.134/2008/TT-BTC dated 31 December2008.


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4. OTHER

Report and finalization the implement of importgoods duty-free use:

OL No.853/TCHQ-TXNK dated 28 February 2011 of

GDC answered as follows:Import goods of EPE are not the subject toregistration tax exemption list as stipulated at Item 1,Article 2, Circular No.194/2010/TT-BTC dated 6December 2010, therefore they do not need to

make the statements, the finalization of implementimport goods duty-free use with the customs offices,but they must implement according to regulationsabout customs procedures for export and import ofEPE at Article 45, Circular No.194/2010/TT-BTCand be under management of the customs office

until the enterprises complete the propertyliquidation with forms as: re-export, transfer,donation or destruction.

Abbreviation

MOFMinistry of Finance

GDTGeneral Department of Taxation

OLOfficial Letter

EPEExport Processing Enterprise

PITPersonal Income Tax

CITCorporate Income Tax

VATValue Added Tax

FCTForeign Contractor Tax

Contact:

KHAI MINH CONSULTING COMPANY LIMITED

183D Nguyen Van Dau Street, Ward 11, Binh Thanh District, Ho Chi Minh City

Tel: 84 8 3550 0251 / 84 8 3550 0252 Fax: 84 8 3550 0253

(English)

Tran Mai Tuong Vy

[email protected]

Nguyen Van Mui

[email protected]

(Japanese)

Le Quoc Duy

[email protected]

Nguyen Thi Thao Uyen

[email protected]

Naoko Tachibana

[email protected]

This newsletter aims to update and summarize general regulations relevant to the Tax, Accounting,Investment and Labor in Vietnam. You should consult professional advices before making any decisions.


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1. THUTHU NHP DOANH NGHIP

Hng dn quyt ton thuTNDN nm 2010:

Cng vn s 518 /TCT-CS ngy 14/02/2011 caTCT hng dn mt sni dung cn lu khi thchin quyt ton thuTNDN nhsau:

i. Vchi ph c trv khng c trkhi xc

nh TNCT:- Trng hp hp ng lao ng ca doanh

nghip k kt vi lao ng l ngi nc ngoic ghi khon chi ph v tin hc cho con cangi nc ngoi hc ti Vit Nam theo bchc ph thng c ngi s dng lao ngtrc tnh cht l tin lng, tin cng, khonchi ny khng tri vi cc quy nh ca phplut v tin lng, tin cng v c y chng t theo quy nh th c tnh vo chiph c trkhi xc nh TNCT;

- ThuTNCN khng c tnh vo chi ph ctrkhi xc nh TNCT l stin thudo doanhnghip khu tr trn thu nhp ca ngi npthunp vo ngn sch nh nc. Trnghp doanh nghip k hp ng lao ng quynh tin lng, tin cng tr cho ngi laong khng bao gm thuTNCN th khon thuTNCN m doanh nghip np thay l khon chiph c trkhi xc nh TNCT;

- ThuTNDN np thay nh thu nc ngoi (cngi l thu nh thu) c tnh vo chi phc tr khi xc nh TNCT trong trng hp

c tha thun ti hp ng v doanh thu mnh thu nhn c khng bao gm thuTNDN (thu nh thu).

ii. Vxc nh cc khon thu nhp:

Thu nhp tchnh lch tgi:trong nm tnh thu,doanh nghip c chnh lch tgi pht sinh trongk v chnh lch tgi do nh gi li cc khonn phi tr bng ngoi t cui nm ti chnh thc xc nh nhsau:

- Khon chnh lch tgi pht sinh trong klinquan trc tip n doanh thu, chi ph ca hotng SXKD chnh ca doanh nghip c tnhvo chi ph hoc thu nhp ca hot ng SXKDchnh ca doanh nghip. Trng hp khnglin quan trc tip n doanh thu, chi ph cahot ng SXKD chnh ca doanh nghip thc tnh vo chi ph SXKD hoc thu nhpkhc;

- Li chnh lch tgi do nh gi li cc khonn phi tr bng ngoi t cui nm ti chnhc b trvi lchnh lch tgi do nh gili cc khon n phi tr bng ngoi t cuinm ti chnh. Sau khi b trnu cn li chnhlch t gi th tnh vo thu nhp khc, nu lchnh lch t gi th tnh vo chi ph khi xcnh TNCT.

Thu nhp tli tin gi, li cho vay vn:

- Trng hp khon thu t li tin gi, li chovay vn pht sinh cao hn khon chi ph trlitin vay theo quy nh, sau khi b tr, phnchnh lch cn li tnh vo thu nhp khc khixc nh TNCT.

- Trng hp khon thu t li tin gi, li chovay vn pht sinh thp hn khon chi ph trlitin vay theo quy nh, sau khi b tr phnchnh lch cn li tnh vo chi ph khi xc nh

TNCT.Thu nhp t thanh l ti sn, bn ph liu, phphm:

Trng hp pht sinh cc khon thu nhp tthanhl ti sn, bn ph liu, ph phm m khng linquan trc tip n lnh vc SXKD c u i thdoanh nghip phi np thu TNDN i vi khonthu nhp ny theo mc quy nh, khng c pdng u i.

THU- KTON


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iii. Hng dn xc nh lv chuyn l:

Doanh nghip c cc khon l pht sinh t nm2009 tri th phi chuyn ton bv lin tc slvo TNCT ca nhng nm tip theo trong thi giankhng qu 5 nm, k t nm tip theo sau nm

pht sinh l. Cc khon l pht sinh trc nm2009 thc hin chuyn ltheo quy nh ti cc vnbn quy phm php lut quy nh ti thi im .

Trng hp cquan c thm quyn kim tra, thanhtra quyt ton thu TNDN xc nh s l doanhnghip c chuyn khc vi s l do doanhnghip txc nh th s lc chuyn xc nhtheo kt lun ca c quan c thm quyn nhngm bo chuyn lton bv lin tc khng qu 5nm ktnm tip sau nm pht sinh l.

iv. u i thuTNDN:

Mt snguyn tc p dng u i thuTNDN cnlu thm nhsau:

- Trong cng mt k tnh thunu c mt khonthu nhp thuc din p dng thu sut thuTNDN u i v thi gian min thu, gim thutheo nhiu trng hp khc nhau th doanhnghip t la chn mt trong nhng trnghp u i thuTNDN c li nht;

- Trong thi gian ang c u i thuTNDNnu trong nm tnh thu m doanh nghipkhng p ng mt trong cc iu kin ui thuquy nh th doanh nghip khng chng u i trong nm tnh thu m phinp thuTNDN theo mc thusut 25% ngthi c tnh l 1 nm trong tng snm chng u i thuTNDN;

- Trng hp hot ng kinh doanh c hngu i thub l, hot ng kinh doanh khngc hng u i thu(trhot ng chuynnhng bt ng sn) c thu nhp (hocngc li) th doanh nghip b tr vo TNCTca cc hot ng kinh doanh c thu nhp dodoanh nghip t la chn. Phn thu nhp cn

li sau khi b trp dng mc thu sut thuTNDN theo mc thu sut ca hot ng kinhdoanh cn thu nhp.

- Doanh nghip trong thi gian ang c hngu i min thu, gim thu TNDN theo quynh, cquan c thm quyn kim tra, thanh trapht hin tng s thuTNDN ca thi kminthu, gim thu th doanh nghip c hngmin thu, gim thu TNDN gm c s thuTNDN do kim tra, thanh tra pht hin tngthm; trng hp kim tra pht hin s thuTNDN min thu, gim thu theo quy nh nh

hn so vi n v t k khai th doanh nghipch c min thu, gim thu TNDN theo sthuTNDN do kim tra, thanh tra pht hin.

- Doanh nghip c d n u t m rng snxut n ngy 31/12/2008 ang u t xydng ddang, trong nm 2009 dn vn tiptc qu trnh u txy dng ddang v trongnm 2010 hon thnh i vo SXKD th doanhnghip khng c hng u i thuTNDN

i vi phn thu nhp tng thm tdn utmrng mang li.

v. Gia hn np thuTNDN nm 2010:

Gia hn np thutrong thi gian 3 thng ktngyht thi hn np thutheo quy nh ca Lut Qunl thui vi Doanh nghip nhv va l doanhnghip p ng tiu ch vvn hoc lao ng theoquy nh ti khon 1 iu 3 Ngh nh s56/2009/N-CP ngy 30/06/2009 ca Chnh phvDoanh nghip hot ng sn xut, gia cng dt,may, da, giy, dp lm cn cxc nh gia hn np

thu thc hin theo quy nh ti Quyt nh s10/2007/Q-TTg ngy 23/01/2007 ca Th tngChnh ph.

SthuTNDN c gia hn l sthuTNDN tmtnh hng qu v sthuTNDN chnh lch cao hngia s thu quyt ton khi doanh nghip khaiquyt ton nm 2010 vi tng s thu tm tnhnp ca 4 qu nm 2010 (thi hn np chm nhttheo Thng ts39/2010/TT-BTC ngy 22/03/2010l trc ngy 30/06/2011).

Trng hp khi doanh nghip t quyt ton thuTNDN ca nm 2010 c pht sinh s thu TNDNc gia hn thp hn so vi tng sthu tmtnh np ca 4 qu th doanh nghip lp h skkhai bsung iu chnh theo quy nh ti im 5.1mc I phn B Thng t s 60/2007/TT-BTC ngy14/06/2007 ca BTC.

Mt s quy nh sa i, b sung v thuTNDN:

Ngy 10/02/2011 BTC ban hnh Thng t s18/2011/TT-BTC sa i, b sung Thng t s130/2008/TT-BTC ngy 26/12/2008 ca BTChng dn thi hnh mt s iu ca Lut thu

TNDN s 14/2008/QH12 v Ngh nh s124/2008/N-CP ngy 11/12/2008 ca Chnh phquy nh chi tit thi hnh mt siu ca Lut thuTNDN. Theo quy nh ti Thng tny th:

Phng php tnh thu TNDN c b sung nhsau:

Trng hp doanh nghip thc hin chuyn i ktnh thu TNDN t nm dng lch sang nm tichnh hoc ngc li th k tnh thu TNDN canm chuyn i khng vt qu 12 thng.

Cc khon chi ph c trv khng c trkhixc nh thu nhp chu thuc bsung, sa inhsau:


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- Trng hp TSC thuc quyn s hu cadoanh nghip ang dng cho SXKD nhng phitm thi dng do sn xut theo ma vvi thigian di 9 thng; tm thi dng sa cha, di di di chuyn a im, bo tr, bodng theo nh k, vi thi gian di 12 thng,

sau TSCtip tc a vo phc vcho hotng SXKD th trong khong thi gian tmdng doanh nghip c trch khu hao vkhon chi ph khu hao TSC trong thi giantm dng c tnh vo chi ph c tr khixc nh TNCT. Doanh nghip phi c thngbo gi c quan thu nu r l do tm dngca TSC chm nht khi np h s k khaiquyt ton thuTNDN.

- Khng tnh vo chi ph c trcc khon tinthng cho ngi lao ng khng c ghi cthiu kin c hng v mc c hngti mt trong cc h s sau: Hp ng laong; Tha c lao ng tp th; Quy ch tichnh ca Cng ty, Tng cng ty, Tp on;Quy chthng do Chtch Hi ng qun tr ,Tng gim c, Gim c quy nh theo quychti chnh ca Cng ty, Tng cng ty.

- Khng tnh vo chi ph c trphn chi trangphc bng hin vt cho ngi lao ng khngc ha n, chng t; phn chi trang phcbng tin, bng hin vt cho ngi lao ngvt qu 05 (nm) triu ng/ngi/nm.

- Khng tnh vo chi ph c tr lchnh lchtgi hi oi do nh gi li sdcui nmcho cc khon mc v tin mt, tin gi, tinang chuyn, cc khon n phi thu c gcngoi t; l chnh lch t gi pht sinh trongqu trnh u txy dng cbn hnh thnhTSCm TSCny cha a vo SXKD.

Thng tny c hiu lc sau 45 ngy ktngy kv p dng tktnh thuTNDN nm 2011.

Cc ni dung khng hng dn ti Thng tny vcc ni dung khng tri vi ni dung hng dn ti

Thng t ny c thc hin theo quy nh tiThng t s 130/2008/TT-BTC ngy 26/12/2008ca BTC vthuTNDN.

Bi b Thng t s 177/2009/TT-BTC ngy10/9/2009 v hng dn xc nh TNCT i vichnh lch tgi ca cc khon nphi trbngngoi t.

2. THUGI TRGIA TNG

Mt s lu khi thc hin chnh sch thu

GTGT :

Cng vn s 518 /TCT-CS ngy 14/02/2011 caTCT hng dn mt s lu khi thc hin chnhsch thuGTGT nhsau:

i vi thu GTGT u vo pht sinh trong giaion u tXDCB, doanh nghip k khai, khu

tr, hon thu nhng sau xc nh khng iu kin, khu tr, hon thu th doanh nghipphi k khai, iu chnh np li tin thuGTGT khu tr, hon thu.

Trng hp cc chuyn gia nc ngoi sang VitNam cng tc, gicc chc vqun l ti Vit Nam,hng lng ti Vit Nam theo hp ng lao ngk vi doanh nghip ti Vit Nam th khon tinthu nh do doanh nghip ti Vit Nam chi trl thunhp m ngi lao ng c hng v phi tnhvo thu nhp chu thuTNCN theo quy nh, doanhnghip ti Vit Nam khng c khu tr, hon

thu GTGT ca khon tin thu nh trong trnghp ny.

Trng hp mua hng ho, dch v ca mt nhcung cp c gi tr di 20 (hai mi) triu ngnhng mua nhiu ln trong cng mt ngy c tnggi tr trn 20 (hai mi) triu ng th ch ckhu trthui vi trng hp c chng tthanhton qua ngn hng. Trong nh cung cp lngi np thuc m sthu, trc tip khai v npthuGTGT.

3. THUNH THU:

Mt slu khi thc hin chnh sch thunhthu nc ngoi:

Cng vn s 518 /TCT-CS ngy 14/02/2011 caTCT hng dn mt s lu khi thc hin chnhsch thui vi nh thu nc ngoi nhsau:

Trng hp tchc, c nhn nc ngoi cung cpdch v mi gii vn ti bin quc t cho ch tuVit Nam, nhm lm trung gian cho cc bn linquan trong vic giao dch, m phn, k kt hp

ng vn chuyn hng ho, m dch v ny cthc hin nc ngoi th thu nhp ca t chc,c nhn nc ngoi t vic cung cp dch vmigii khng thuc i tng chu thu theo quynh ti Thng t s 134/2008/TT-BTC ngy31/12/2008 ca BTC.

Trng hp tchc, c nhn nc ngoi cung cpdch v mi gii cc t chc kinh t, doanhnghip Vit Nam cung cp dch vphn mm xutkhu ra nc ngoi, m dch vny c thc hin nc ngoi th thu nhp ca t chc, c nhn

nc ngoi t vic cung cp dch v mi gii khng thuc i tng chu thu theo quy nh tiThng t s 134/2008/TT-BTC ngy 31/12/2008ca BTC.


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4. KHC

Bo co, quyt ton vic thc hin nhp khu,sdng hng ha min thu:

Cng vn s 853/TCHQ-TXNK ngy 28/02/2011

ca TCHQ tr li nh sau: Hng ha nhp khuca cc DNCX khng thuc i tng phi ng kdanh mc min thutheo quy nh ti khon 1, iu102, Thng t s 194/2010/TT-BTC ngy06/12/2010 nn khng thc hin bo co, quyt

ton vic thc hin nhp khu, sdng hng hamin thu vi cquan hi quan, nhng phi thchin theo quy nh vthtc hi quan i vi hngha xut khu, nhp khu ca DNCX ti iu 45,Thng t s 194/2010/TT-BTC v phi chu squn l ca cquan hi quan n khi doanh nghip

hon tt vic thanh l ti sn di cc hnh thcti xut, chuyn nhng, cho biu tng hoc tiuhy.

K hiu vit tt

BTCBTi chnh

TCTTng Cc thu

CTCc thu

SXKDSn xut kinh doanh

XDCBXy dng cbn

TCHQTng cc hi quan

GTGTGi trgia tng

TNCNThu nhp c nhn

TNDNThu nhp doanh nghip

TSCTi sn cnh

TNCTThu nhp chu thu

DNCXDoanh nghip chxut

Bn tin ny nhm cp nht v tm tt nhng quy nh chung lin quan n Thu, Kton, u tv Laong Vit Nam. Qu vnn tham kho kin chuyn mn trc khi a ra quyt nh.


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Lin h:

CNG TY TNHH TVN KHAI MINH183D Nguyn Vn u, Phng 11, Qun Bnh Thnh, TP HCh Minh

Tel: 84 8 3550 0251 / 84 8 3550 0252 Fax: 84 8 3550 0253

(Ting Anh)

Trn Mai Tng Vy

[email protected]

Nguyn Vn Mi

[email protected]

(Ting Nht)

L Quc Duy

[email protected]

Nguyn ThTho Uyn

[email protected]

Naoko Tachibana

[email protected]

20111006035220_kmc newsletter-february 2011 (en & vn version)

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