Decree No. 18/2012/L-CTN announces the Resolution of the National Assembly on issuing certain tax policies to address difficulties for organizations and individuals. This Resolution specifies specific tax incentives for businesses and individuals.
Các điểm cốt lõi
- Organizations and individuals → are entitled to reductions or exemptions from certain types of taxes as provided for in the Resolution
- Businesses → are exempted from corporate income tax for two consecutive years starting from 2013 for new investment projects with foreign capital of 5 million USD or more
- Individuals → are entitled to a reduction in personal income tax on income from business activities, with a maximum reduction of 70%
- Businesses → are exempted from value-added tax (VAT) for certain services such as transportation, construction, and clean water supply
- Organizations and individuals → must comply with regulations on declaration and payment of taxes within specified deadlines
🌐 Tác động xã hội từ văn bản này
- Businesses will reduce their financial burden due to tax incentives, which helps to enhance investment and business development.
- Individuals with income from business activities also benefit from tax reductions, improving consumption capacity.
- However, compliance with regulations on declaration and payment of taxes may impose additional burdens on some organizations and individuals.
❓ Câu hỏi thường gặp
Which businesses are exempted from corporate income tax?
New investment businesses with foreign capital of 5 million USD or more will be exempted from corporate income tax for two consecutive years starting from 2013.
How can individuals with income from business activities be eligible for tax reduction?
Individuals with income from business activities will be eligible for a reduction in personal income tax, with a maximum reduction of 70%.
Which businesses are exempted from value-added tax (VAT)?
Businesses providing services such as transportation, construction, and clean water supply will be exempted from VAT.
What regulations must organizations and individuals comply with regarding declaration and payment of taxes?
Organizations and individuals must adhere to regulations on declaration and payment of taxes within specified deadlines.
Toàn văn
| PRESIDENT OF THE STATE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 18/2012/L-CTN | Hanoi, July 2, 2012 |
ORDER
Regarding the promulgation of the Law
_____________
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam promulgated 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;
On the basis of Article 57 of the Law on Enacting Regulatory Legal Documents;
NOW PROMULGATE
Resolution on issuing certain tax policies to address difficulties for organizations and individuals
Passed by the Thirteenth National Assembly of the Socialist Republic of Vietnam at its third session on June 21, 2012./.
|
CHAIRMAN SOCIALIST REPUBLIC OF VIET NAM Truong Tan Sang |
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