Circular No. 175/2012/TT-BTC guides the extension of VAT payment for SMEs as well as enterprises employing many workers. The tax payment period is extended until April 2013.
适用范围
SMEs (excluding enterprises engaged in lottery sales, securities, finance, banking, insurance, production of goods and services subject to special consumption tax, and enterprises ranked first or special category within economic groups and state corporations), as well as enterprises in manufacturing, processing, and producing agricultural, forestry, fishery, textile, footwear, electronic components; construction of socio-economic infrastructure projects employing many workers.
要点
- SMEs, enterprises employing many workers → are granted an extension to pay VAT from June 2012 to April 2013.
- Criteria for determining SMEs and enterprises employing many workers shall be implemented in accordance with the guidance provided in Circular No. 83/2012/TT-BTC.
- The deadline for paying VAT for June 2012 is no later than April 22, 2013.
🌐 本文件的社会影响
- Positive impact: Reduces financial pressure on enterprises, supports local economic development.
- Negative impact: May cause difficulties in tax management and control of overdue taxes.
❓ 常见问题
When are SMEs granted an extension to pay taxes?
SMEs are granted an extension to pay VAT from June 2012 to April 2013.
What are the criteria for determining SMEs?
The criteria for determining SMEs are carried out in accordance with the guidance provided in Clause 2, Clause 3, and Clause 4, Article 1 of Circular No. 83/2012/TT-BTC.
When is the deadline for paying VAT for June 2012?
The deadline for paying VAT for June 2012 is no later than April 22, 2013.
Until when are enterprises employing many workers granted an extension to pay taxes?
Enterprises employing many workers are also granted an extension to pay VAT from June 2012 to April 2013.
Which agency is responsible for disseminating and guiding enterprises to implement this?
Tax authorities at all levels are responsible for disseminating and guiding enterprises eligible for the extension to implement the contents of this Circular.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
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Number: 175/2012/TT-BTC |
Hanoi, October 22, 2012 |
CIRCULAR
Guidelines for extending the payment of value-added tax
pursuant to Resolution No. 67/NQ-CP dated October 5, 2012 of the Government
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Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：
The Minister of Finance guides the implementation of Resolution No. 67/NQ-CP dated October 5, 2012 of the Government as follows:
Article 1. Extension of Value-Added Tax Payment
1. The value-added tax payable for June 2012, which was extended to January 2013 under Resolution No. 13/NQ-CP dated May 13, 2012 and Circular No. 83/2012/TT-BTC dated May 23, 2012, shall be further extended to April 2013.
2. Enterprises currently paying value-added tax under the deduction method that are eligible for extension of value-added tax payment include:
a) Small and medium-sized enterprises, including cooperatives (hereinafter referred to collectively as small and medium-sized enterprises), excluding small and medium-sized enterprises operating in the following sectors: lottery, securities, finance, banking, insurance, production of goods and services subject to special consumption tax, and enterprises ranked first or special category within economic groups and state corporations.
b) Enterprises in the manufacturing, processing, and refining industries: agricultural products, forestry products, aquatic products, textiles, footwear, electronic components; construction of socio-economic infrastructure projects employing many workers (hereinafter referred to collectively as labor-intensive enterprises).
3. Criteria for identifying small and medium-sized enterprises, enterprises in the manufacturing, processing, and refining industries: agricultural products, forestry products, aquatic products, textiles, footwear, electronic components; construction of socio-economic infrastructure projects employing many workers, and the method for determining the amount of value-added tax eligible for extension shall be carried out in accordance with Clause 2, Clause 3, and Clause 4 of Article 1 of Circular No. 83/2012/TT-BTC dated May 23, 2012 of the Ministry of Finance.
4.The deadline for paying value-added tax for June 2012 is no later than April 22, 2013.
Article 2Responsibility for Implementation
1.Tax authorities at all levels are responsible for disseminating and guiding enterprises eligible for extension to implement the provisions of this Circular.
2.Enterprises subject to the provisions of this Circular shall comply with the guidelines set forth in this Circular.
In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and resolution./.
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DEPUTY MINISTER DEPUTY MINISTER (signed) Do Hoang Anh Tuan |
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