Decree No. 06/2013/L-CTN enacts the Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax. This Law was passed by the Thirteenth National Assembly on June 19, 2013.
Các điểm cốt lõi
- Enterprises must comply with new regulations on corporate income tax following the promulgation of the amended Law.
🌐 Tác động xã hội từ văn bản này
- Enterprises will bear a higher tax burden if the tax rate increases, but may also take advantage of new incentives to reduce operational costs.
- Citizens are not directly affected by this document, but enterprises may pass on increased costs to products/services, thereby raising consumer expenses.
❓ Câu hỏi thường gặp
When does this amended Law come into effect?
The specific effective date is not stated in the Decree announcing it, but it is usually immediately after the Law is passed and becomes effective.
What should enterprises do to comply with the new regulations?
Enterprises must review and adjust their financial plans and tax reports according to the new provisions of the amended Law. They should seek advice from tax experts if necessary.
What penalties will enterprises face if they fail to comply with the new regulations?
Specific penalty details are not provided in the Decree announcing it. However, enterprises may be subject to administrative fines under the Law on Corporate Income Tax and related legal documents.
Which types of enterprises does this Law apply to?
The amended Law applies uniformly to all domestic enterprises, regardless of size or industry.
Are there changes to the tax rates or taxable thresholds?
Specific details regarding tax rates and taxable thresholds are not mentioned in the Decree announcing it. A careful examination of the amended Law is required to understand these changes.
Toàn văn
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PRESIDENT OF THE STATE _______ |
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
________________________
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| Number: 06/2013/L-CTN | Hanoi, June 28, 2013 |
ORDER
Regarding the promulgation of the Law
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, tenth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 57 of the Law on the Issuance of Legal Normative Documents,
NOW PROMULGATE
The Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax
Was adopted by the Thirteenth National Assembly, fifth session of the Socialist Republic of Vietnam on June 19, 2013./.
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CHAIRMAN
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