Circular No. 187/2013/TT-BTC guiding the implementation of Decree No. 204/2013/NĐ-CP dated December 5, 2013 of the Government detailing and guiding the implementation of the Resolution of the National Assembly on certain solutions for the State budget in 2013 and 2014.

CIRCULAR

Guidelines for implementing DecreeNo. 204/2013/NĐ-CP dated December 5June 2024;, 2013

of the Government detailing and guiding the implementation of the Resolution of the National Assemblyi on certain solutions to implement the state budget for 2013 and 2014

concerning certain solutions for implementing the state budget in 2013 and 2014

____________________

Pursuant to ResolutionNo. Resolution No. 54/2013/QH13 of the National Assembly on adjusting the state budget estimate for 2013;

Pursuant to ResolutionNo. Resolution No. 57/2013/QH13 of the National Assembly on the state budget estimate for 2014;

Pursuant to DecreeNo. Decree No. 204/2013/NĐ-CP dated December 5, 2013 of the Government detailing and guiding the implementation of the Resolution of the National Assembly on certain solutions to implement the state budget for 2013 and 2014i This Circular prescribes the National Gender Development Indicators. The National Gender Development Indicators are a collection of indicators reflecting the characteristics, important features, and main relationships regarding gender development in Vietnam; they serve as a basis for monitoring and evaluating the situation of gender development, women's progress, and gender equality across various aspects of life and socio-economic fields; and meet the needs for using gender statistics information by agencies, organizations, and individuals.ớThis Circular applies to agencies, organizations, and individuals providing, producing, and using national gender development statistics.i implementing the Resolution of the National Assembly on certain mattersNo. as follows:;

Pursuant to DecreeNo. Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating functions, tasks, and regulationsJune 2024;Article 1. Collection into the State budget of dividends distributed in 2013 and 2014 for the portion of State capital in joint-stock companies with State capital represented by ministries, sectors, and localitiesof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsu t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 6 of the Government on supporting the development of enterprises until 2020;

According to the proposal of the Director of the Policy Department 1. Dividends distributed to the State capital in joint-stock companies managed by ministries, sectors, and localities as the State owner according to the Resolution of the Shareholders' Meeting and the Board of Directors (if any) stipulated herein include:

- The amount of dividends distributed based on the financial settlement of 2013 and 2014 (including interim dividends distributed in 2013 and 2014);No. 204/2013/NĐ-CP dated December 5June 2024;- The amount of dividends from previous years distributed in 2013 and 2014.i 2. The revenue from dividends collected into the State budget as stipulated herein shall be allocated entirely to the Central budget.

3. The declaration and payment of the State budget for the dividends distributed to the State capital as stipulated herein shall be carried out as follows:

a) The dividends distributed to the State capital as stipulated herein must be deposited into the Fund for Enterprise Restructuring and Development (referred to as the Fund) at the State Capital Investment Corporation (referred to as SCIC) no later than ten days from the date of issuance of the Resolution of the Shareholders' Meeting, the Board of Directors (if any). SCIC shall deposit into the State budget no later than three working days from the date of receipt of funds into the Fund.

SCIC shall declare the amount of dividends stipulated herein to the tax authority where the corporate income tax is declared and paid using Form 01/CTĐC and Schedule 01-1/CTĐC issued together with this Circular no later than the twentieth day of the month following the month in which the dividends are received into the Fund.

b) For dividends distributed to the State capital as stipulated herein that have been deposited into the Fund from January 1, 2013 to December 10, 2013, SCIC shall deposit into the State budget before December 15, 2013, and simultaneously send copies of the payment vouchers to the tax authority at the time of depositing funds into the State budget.

4. Revenue from the State budget for dividends distributed to the State capital as stipulated herein shall be recorded in the corresponding chapter, item 4050, sub-item 4054 of the current State Budget Classification.

Article 2. Collection into the State budget of remaining profits in 2013 and 2014 after deducting contributions and allocations according to the laws of State-owned enterprises holding 100% of the charter capital

1. Enterprises shall pay into the State budget the remaining profits as stipulated herein including:

- A limited liability company that is the parent company of economic groups;

- A limited liability company that is the parent company of State-owned corporations;

- A limited liability company that is the parent company in the parent-subsidiary model;

- SCIC.

2. Remaining profits in 2013 and 2014 are determined as follows:

a) The remaining profits of 2013 and 2014 of enterprises stipulated in Clause 1 of this Article (excluding SCIC) are the profits after paying or temporarily paying corporate income tax according to regulations, minus the following items in sequence:

a.1) Distribution of profits to shareholders according to the contract (if any).

a.2) Compensation for losses of previous years that have exceeded the period allowed to be deducted from pre-tax profits.

a.3) The remaining profit after deducting the items specified in points a.1 and a.2 of this point shall be further reduced by the following allocations:

- Allocation to the development fund at a rate of 30%.

- Allocation to the reward and welfare fund according to regulations.

- Allocation to the management staff bonus fund according to regulations.

- Special fund allocations from post-tax profits according to regulations of the Government, Prime Minister (if any).

For 2013, if enterprises have temporarily distributed profits and temporarily allocated funds according to the law before the effective date of this Circular, the remaining profit to be paid into the State budget for the first nine months of the year will be determined based on the actual temporary distribution and allocation of funds. When settling accounts for 2013, enterprises will re-determine the profit to be paid into the State budget based on the distribution and allocation rates stipulated herein and deduct expenditures from post-tax profits according to the Decision of the Prime Minister (if any).

b) The remaining profits of 2013 and 2014 of SCIC are the profits after paying or temporarily paying corporate income tax according to regulations, minus the following items in sequence:

- Implementation of profit distribution according to points a and b of Clause 1, Article 34 of Decree No. 151/2013/NĐ-CP dated November 1, 2013;

- Allocation to the development fund at a rate of 30%;

- Allocation to the management staff bonus fund and reward and welfare fund according to regulations;

- Allocation to the sales performance bonus fund at a rate of 10% calculated on the difference between total proceeds from selling assets received in the year minus the re-evaluated asset value according to Article 8 of Decree No. 151/2013/NĐ-CP, sales expenses, and corporate income tax but not exceeding three months' salary.

b) The remaining profit of SCIC in 2013 and 2014 is the profit after tax payment or provisional corporate income tax payment according to regulations, minus the distributions and allocations to funds in the following order:

- Distribute profits in accordance with points a and b of Clause 1, Article 34 of Decree No. 151/2013/NĐ-CP dated November 1, 2013 of the Government;

- Allocation to the development investment fund at a rate of 30%;

- Allocation to the fund for rewarding managerial staff, incentive and welfare funds as prescribed;

- Allocation to the fund for rewarding sales performance at a rate of 10% calculated based on the difference between the total amount received from selling capital in the year minus the re-determined cost of capital as stipulated in Article 8 of Decree No. 151/2013/NĐ-CP, selling expenses, and corporate income tax but not exceeding three months' salary.

In addition to performing the collection and payment to the state budget of the profit specified in this clause, SCIC also has the responsibility to pay into the state budget the profit collected from the Fund generated in 2013 and 2014 of independent joint-stock companies with 100% state capital owned by ministries, sectors, and localities acting as owners.

3. State budget regulation:

a) The profit paid to the state budget as stipulated in this Article of corporations and state-owned enterprises holding 100% of the charter capital and central-managed enterprises shall be fully allocated to the central budget.

b) The profit paid to the state budget as stipulated in this Article of enterprises with 100% state capital established and managed by provincial People's Committees and centrally-administered cities shall be fully allocated to the local budget.

4. Declaration and Payment to the State Budget:

Based on the information on the Corporate Income Tax Return Form, enterprises must declare and pay into the state budget before December 10, 2013, for the provisional tax payable for the first nine months of 2013. When settling accounts for 2013, enterprises must pay the remaining amount no later than March 31, 2014.

The amount to be declared and paid to the state budget in 2014 shall be declared and paid according to the provisional corporate income tax declaration period and the final settlement period for corporate income tax in 2014.

If, upon final settlement for 2013 and 2014, it is found that the amount already paid into the state budget exceeds the actual amount due, the enterprise will be refunded the excess amount or the excess amount will be deducted from the amount due in the next period.

Enterprises specified in Clause 1 of this Article (excluding SCIC) shall declare provisionally and settle accounts with the tax authority where they declare and pay corporate income tax for the remaining profit specified in this Article using the provisional declaration form number 02A/TT-LNCL (for provisional declaration) and the final settlement form number 02A/QT-LNCL (for final settlement) issued together with this Circular.

For the remaining profit of SCIC specified in point b, Clause 2 of this Article, SCIC shall declare provisionally and settle accounts with the Tax Department where SCIC declares and pays corporate income tax using the provisional declaration form number 02B/TT-LNCL (for provisional declaration) and the final settlement form number 02B/QT-LNCL (for final settlement) issued together with this Circular.

For the remaining profit collected from the Fund generated in 2013 and 2014 of independent joint-stock companies with 100% state capital owned by ministries, sectors, and localities acting as owners, SCIC shall declare with the tax authority where these companies declare and pay corporate income tax using the declaration form number 02C/LNCL, schedule 02C-1/LNCL, and schedule 02C-2/LNCL issued together with this Circular, while simultaneously sending a copy of schedule 02C-2/LNCL to the Provincial Tax Department where the independent joint-stock company with 100% state capital owned by ministries, sectors, and localities acting as owners declares and pays corporate income tax.

Based on schedule 02C-2/LNCL, SCIC shall issue a payment receipt for each locality where the remaining profit of state-owned enterprises established and managed by provincial People's Committees and centrally-administered cities is allocated. On the payment voucher, it must clearly indicate payment into the state budget account at the Treasury of the province where the locality receives the revenue allocation.

The revenue to the state budget from the remaining profit specified in this Article shall be recorded in the corresponding chapter, item 1150, sub-item 1151 of the current State Budget Classification.

Article 3. Collection and utilization of interest from oil and gas shares of the host country divided and reading, using oil and gas documents in 2013 and 2014.

1. The State budget collects 75% of the interest from oil and gas shares of the host country divided from the Vietnam-Russia joint venture "Vietsovpetro" and oil and gas product sharing contracts, and the fees for reading and using oil and gas documents arising in 2013 and 2014.

The determination, declaration, payment to the State budget, and settlement of the host country's share of interest and fees for reading and using oil and gas documents as stipulated in this Clause shall be carried out in accordance with the provisions of Government Decree No. 142/2007/NĐ-CP dated September 5, 2007 on the issuance of Financial Management Regulations of the Parent Company - Vietnam Oil and Gas Group and Circular No. 56/2008/TT-BTC dated March 26, 2008 guiding the declaration, payment, and settlement of state revenues prescribed in Article 18 of the Financial Management Regulations of the Parent Company - Vietnam Oil and Gas Group issued together with Government Decree No. 142/2007/NĐ-CP dated September 5, 2007.

For the year 2013, PVN declares and pays to the State budget 75% of the actual interest from oil and gas shares of the host country and fees for reading and using oil and gas documents generated up to November 10, 2013, and the remaining actual amount generated in 2013 before December 31, 2013.

2. The remaining amount (25%) is retained by the Vietnam Oil and Gas Group for investment in key oil and gas projects and to supplement part of the Exploration and Appraisal Fund for Oil and Gas.

The utilization of the remaining 25% of the interest from oil and gas shares of the host country and fees for reading and using oil and gas documents shall be carried out in accordance with the Financial Management Regulations of the Parent Company - Vietnam Oil and Gas Group issued together with Government Decree No. 142/2007/NĐ-CP dated September 5, 2007, Prime Minister's Decision, and other relevant laws.

Article 4. Utilization of local financial reserve fund to offset reduced local government revenue

1. Provincial People's Committees are permitted to utilize no more than 70% of the balance of the local financial reserve fund to offset the reduction in local government revenue in 2013 in cases where there is a deficit in the local government budget after mobilizing all available financial resources of the locality and rearranging and reallocating budgetary expenditures still fail to cover the shortfall.

2. The decision to utilize the local financial reserve fund shall be implemented in accordance with current laws on the State budget and the provisions of Clause 1 of this Article.

Article 5. Exemption of Value Added Tax (VAT), Personal Income Tax, and Corporate Income Tax in 2013 and 2014 for households, individuals, and organizations

1. Exemption of VAT for the years 2013 and 2014 applies to:

a) Households and individuals operating rented accommodation for workers, employees, students, and pupils;

b) Households and individuals providing childcare services;

c) Households and individuals supplying meal services for workers.

Households and individuals engaged in business activities eligible for tax exemption under Clause 1 of this Article must meet the following conditions:

- They are subject to VAT under the turnover tax method;

- They commit to maintaining stable rental prices for accommodation, childcare service fees, and meal service prices in 2013 and 2014 not exceeding the prices in December of the previous year. In cases where households and individuals start their business operations in 2013 or 2014, the rental prices for accommodation, childcare service fees, and meal service prices must not exceed those of similar businesses operating in the same area prior to 2013.

- Publicly display the rental prices for accommodation, childcare service fees, and meal service prices at their business premises and inform the local commune or ward authorities and the direct tax authority about the implementation of prices not exceeding those in December of the previous year starting from January 1, 2013.

Based on the approved 2013 tax ledger, the tax authority is responsible for compiling a list of households and individuals operating rented accommodation, childcare services, and meal services for workers, along with the exempted tax amounts, and reporting to the same-level People's Committee and higher-level tax authority for monitoring and inspection. At the same time, they must publicly display the list at the tax office and notify the households and individuals concerned.

If households and individuals eligible for VAT exemption have already paid the turnover VAT for the months of 2013 into the State budget, they will be considered to have overpaid VAT and will be refunded the paid turnover VAT or offset against the turnover VAT payable in the following year.

In cases of refunding taxes, the tax authority compiles a list of households and individuals eligible for tax refunds by administrative unit and issues a Decision on Refund of Taxes for each household and individual.

The tax authority is responsible for publicly displaying the list of households and individuals operating rented accommodation, childcare services, and meal services for workers who are eligible for tax refunds at the tax office.

Upon inspection and audit, if it is found that households and individuals have not complied with the price commitments as stated above, they will not be eligible for tax exemption and will be required to pay back the exempted tax amount and late payment penalties according to the law on tax administration.

2. Exemption of VAT payable arising in 2013 and 2014 for the provision of meal services to workers by enterprises and organizations (excluding meal services provided to transportation and aviation companies for customers and other commercial activities).

Enterprises and organizations providing meal services to workers eligible for VAT exemption under Clause 2 of this Article must meet the following conditions:

- Legally established and operating in Vietnam; implementing accounting, invoices, and vouchers in accordance with the law;

- Declaring and paying VAT under the deduction method.

- Commitment to maintain the supply meal price for workers at a stable level during the year 2013 and 2014 not higher than the December price of the preceding year for businesses and organizations that have been operating since 2012 or earlier; for businesses and organizations starting operations in 2013 and 2014, the supply meal price for workers shall not be higher than the December price of the preceding year of existing businesses and organizations providing meals to workers before 2012 in the same locality.

- Publicly display the supply meal price for workers at business premises and notify the local commune or ward authorities where the business operates and the directly managing tax authority.

In cases where businesses and organizations providing meals to workers engage in multiple business activities, they must separately declare revenue, input VAT, and output VAT from the meal provision activity to determine the amount of VAT exempted in 2013 and 2014 for the meal provision activity.

- The amount of VAT exempted for each month in 2013 and 2014 is determined as follows:

Where:

a) Output VAT on the meal provision activity for workers equals the total VAT recorded on value-added tax invoices for meals provided to workers sold.

VAT recorded on value-added tax invoices equals the taxable value of meals provided to workers sold multiplied by the VAT rate (10%).

b) Determining the deductible input VAT

- Input VAT on goods and services used for the meal provision activity for workers is fully deductible.

- Input VAT on fixed assets, goods, and services used for the meal provision activity for workers, if separately accounted for, is determined based on the separate accounting records. If separate accounting is not possible, the deductible input VAT is calculated as a percentage of the sales revenue from the meal provision activity for workers compared to the total sales revenue subject to VAT from other goods and services sold.

In cases where businesses and organizations providing meals to workers engage in multiple business activities and cannot separately account for revenue, input VAT, and output VAT from the meal provision activity and other goods and services, making it impossible to accurately determine the exempted VAT amount for the month, the exempted VAT amount is determined as follows:

Where:

In cases where businesses and organizations do not generate VAT payable according to the above formula (meaning the business has negative VAT payable), VAT exemption will not be applied.

Businesses and organizations providing meals to workers eligible for VAT exemption who have not declared the exempted VAT from January 1, 2013, shall make supplementary declarations for adjustment. After declaring the exempted VAT, if there is excess tax paid, it can be offset against VAT payable from other activities or VAT payable for subsequent tax periods, or a refund may be requested according to regulations.

Businesses and organizations providing meals to workers eligible for VAT exemption must record the exempted VAT payable as other income when determining taxable income for corporate income tax purposes.

In cases where through audits or inspections, it is found that businesses and organizations providing meals to workers have not adhered to the price commitment, such businesses and organizations will not be eligible for VAT exemption. If VAT exemption was declared despite not being eligible, the exempted tax amount and late payment penalties on the exempted tax amount will be recovered according to tax management laws.

The procedures and forms for declaring VAT are implemented according to the guidelines set forth in Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance, and the Annex on VAT Exemption (Form No. 03/MT-GTGT attached to this Circular).

- Item 07 "VAT on the meal provision activity for workers exempted" on Form No. 03/MT-GTGT is consolidated into Item 38 "Increase in VAT creditable from prior periods" on Form No. 01/GTGT issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance.

- In cases where supplementary declarations for exempted VAT of previous months are made, the items 07 of the Annex Forms No. 03/MT-GTGT of previous months are consolidated into Item 38 "Increase in VAT creditable from prior periods" on Form No. 01/GTGT issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance.

3. Exemption of personal income tax lump sum tax for 2013 and 2014 for households and individuals engaged in renting accommodation, childcare, and providing meals to workers.

Exemption of the personal income tax lump sum from January 1, 2013, to December 31, 2014, for households and individuals engaged in renting accommodation, rooms, childcare, and providing meals to workers, provided that the rental prices for accommodation and rooms, childcare fees, and meal prices for workers do not exceed the December price of the preceding year.

In cases where households or individuals commence business operations from 2013 onwards, for the years 2013 and 2014, the rental prices for dormitories and rooms; childcare and childminding fees; and meal provision prices for workers shall not exceed the prices in December 2012 of households or individuals operating in the same industry and area prior to 2013.

Households and individuals subject to tax under the turnover tax method are exempted from tax declaration.

Households and individuals providing dormitory and room rentals; childcare and childminding services; and meal provisions for workers, which fall within the scope of tax exemption as stipulated in Clause 3 of this Article, are exempted from all taxes payable for the years 2013 and 2014.

Households and individuals must publicly display rental prices for dormitories and rooms; childcare and childminding fees; and meal provision prices for workers at their business premises, which shall not exceed the prices in December of the preceding year. Households and individuals must notify the direct tax management authority and the local ward or commune government in writing that they have implemented prices not exceeding those of December of the preceding year as of January 1, 2013.

Households and individuals exempted from tax are not required to resubmit tax declarations. The tax authority is responsible for compiling a list of households and individuals providing dormitory and room rentals; childcare and childminding services; and meal provisions for workers, along with the amount of tax exempted, and reporting it to the People's Committee at the same level and the higher-level tax authority for monitoring and inspection. At the same time, the list must be publicly displayed at the tax authority's office and communicated to the households and individuals concerned.

In cases where the tax authority and other state management agencies with inspection and supervision functions discover that households or individuals did not comply with the pricing requirements in 2013 and 2014, such households or individuals will not be eligible for tax exemption or refund of previously paid taxes. Any tax exemptions or refunds already granted will be subject to recovery and penalties according to the laws on tax administration.

For households or individuals providing dormitory and room rentals, childcare and childminding services, and meal provisions for workers who are entitled to tax exemption under Clause 3 of this Article and have already paid personal income tax for the first two quarters of 2013 (including cases where tax was paid for the third quarter of 2013 due to not receiving the tax exemption notice from the tax authority), they are entitled to a refund of the taxes paid. The directly managing tax authority shall compile a list of households and individuals eligible for tax refunds by locality and issue a decision on tax refunds for each household or individual.

The tax authority is responsible for publicly displaying the list of households and individuals providing dormitory and room rentals; childcare and childminding services; and meal provisions for workers who are eligible for tax refunds at its office.

4. Exemption from Corporate Income Tax

Exemption from corporate income tax payable arising in 2013 and 2014 for income derived from the provision of meal services to workers by enterprises and organizations engaged in such activities.

a) Conditions for application of tax exemption:

Enterprises and organizations exempted from corporate income tax under this Article are units established and operating in accordance with Vietnamese law; implementing accounting records, invoices, and documents in compliance with the law, and declaring and paying taxes accordingly.

Enterprises and organizations providing meal services to workers, which are exempted from tax under this Article, must commit to maintaining stable meal service prices in 2013 and 2014, not exceeding the prices in December of the preceding year. If the competent authority discovers through inspection or audit that the enterprise or organization has not adhered to the price commitment, the enterprise or organization will not be eligible for tax exemption under Clause 4 of this Article.

b) Determination of the amount of tax exempted:

- In cases where enterprises and organizations can specifically determine the revenue, costs, and taxable income from the provision of meal services to workers in 2013 and 2014, the amount of corporate income tax exempted for 2013 and 2014 for the provision of meal services to workers is based on the actual corporate income tax payable for 2013 and 2014 as determined by the enterprise or organization.

- In cases where during the tax period of 2013 and 2014, enterprises and organizations do not separately account for income from the provision of meal services to workers and income from production and business activities not benefiting from tax incentives, the portion of income from the provision of meal services to workers exempted from tax in 2013 and 2014 is calculated as equal to the total taxable income from production and business activities (excluding other income) multiplied by the percentage of revenue from the provision of meal services to workers relative to the total revenue from production and business activities (excluding other income) of the enterprise or organization in 2013 and 2014.

- The amount of corporate income tax exempted for income from the provision of meal services to workers does not include the tax on income from meal services provided to transportation and aviation businesses for customer service and the tax on income from other business activities.

c) Tax Declaration:

Enterprises and organizations subject to tax exemption under this Article must declare the exempted tax in accordance with the Law on Tax Administration and related guiding documents.

Enterprises and organizations must prepare the Supplementary Form for Tax Reduction and Exemption (Form No. 04/MT-TNDN issued together with this Circular) and submit it to the direct tax management authority, clearly indicating whether the enterprise or organization falls within the category of reduced or exempted corporate income tax and the specific amount of tax reduction or exemption. Simultaneously, the total amount of tax reduction and exemption should be declared in item code [35] on Form No. 01A/TNDN or item code [30] on Form No. 01B/TNDN, and item code [C12] on Form No. 03/TNDN (issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance).

In case enterprises or organizations have completed the declaration as prescribed but have not declared to be exempted from tax as provided for in this Article, they shall submit supplementary tax declaration forms.

In case enterprises or organizations have submitted supplementary declarations for the first quarter of 2013 and the second quarter of 2013, the supplementary tax exemption and reduction declaration forms for corporate income tax shall include: The provisional corporate income tax declaration forms for the first quarter of 2013 and the second quarter of 2013 that have been supplemented with the amount of tax exempted and reduced; Appendix on Exemption and Reduction of Corporate Income Tax for the first quarter of 2013 and the second quarter of 2013 as stipulated in Clause 1 above.

Supplementary tax declaration forms may be submitted to the tax authority at any working day, regardless of the deadline for submitting tax declaration forms for the next period, but must be submitted before the tax authority or competent authority announces the decision to inspect or audit taxes at the taxpayer's place of business.

In case enterprises or organizations eligible for tax exemption under the provisions have declared and paid the exempted tax amount for the first quarter and the second quarter of 2013 into the state budget, they shall offset the exempted tax amount against the remaining tax payable for the third quarter and fourth quarter of 2013 and the difference still payable according to the final settlement of corporate income tax for other business activities in 2013. If the offset is not fully settled after the final settlement of corporate income tax for 2013, enterprises or organizations may request to offset against the tax payable in the following year or request a refund of tax in accordance with the Law on Tax Administration and guiding documents.

In case the competent authority discovers that the corporate income tax amount exempted under this Article is higher than the amount declared by the enterprise or organization (including cases where enterprises or organizations eligible for corporate income tax exemption under this Circular have declared but not determined the exempted corporate income tax amount), the enterprise or organization exempted from corporate income tax must pay the tax amount as prescribed in this Circular (including the additional corporate income tax discovered and the corporate income tax amount eligible for exemption under this Circular but not determined).

In case the competent authority discovers that the corporate income tax amount exempted under this Article is lower than the amount declared by the enterprise or organization, the enterprise or organization shall only be exempted from corporate income tax based on the amount discovered through inspection and audit.

Depending on the degree of violation by enterprises or organizations, the competent authority conducting inspections and audits shall apply penalties for violations of tax laws as prescribed.

Article 6. Effectiveness

This Circular takes effect from December 5, 2013.

Article 7. Responsibility for Implementation

1. Ministries, sectors, People's Committees of provinces and centrally-run cities within their respective jurisdictional authorities shall be responsible for directing authorized representatives of state-owned capital in enterprises to check and urge enterprises to pay state budget revenues as prescribed in this Circular; enterprises shall send copies of payment receipts to the General Department of Taxation and SCIC for coordination, urging, monitoring, and checking the payment process.

2. Responsibilities of tax authorities at all levels:

- Urging and collecting state budget revenues from enterprises as prescribed in Clause 1 of Article 1, Clause 1 and Clause 2 of Article 2 of this Circular in a timely manner;

- Cooperating with relevant agencies, enterprises, and individuals to urge and check the payment of state budget revenues as prescribed in this Circular;

- Implementing and guiding organizations, households, and individuals eligible for tax exemption to implement tax exemptions as prescribed in this Circular.

3. Responsibilities of enterprises (excluding SCIC):

a) Joint-stock companies with state-owned capital represented by ministries, sectors, or localities, and independent limited liability companies with 100% state-owned capital represented by ministries, sectors, or localities shall be responsible for paying dividends and profits due to the state budget into the Fund as prescribed in this Circular, while also sending notifications about payments (including information on the name of the enterprise and tax code) to SCIC for tracking and verification.

b) Enterprises as prescribed in Clause 1 of Article 2 of this Circular (excluding SCIC) shall be responsible for urging and collecting dividends and profit shares from invested enterprises; and paying the profit amount due to the state budget of the enterprise as prescribed in this Circular.

4. Responsibilities of SCIC:

- Urging and collecting dividends distributed to state-owned capital in joint-stock companies with state-owned capital and the profit amount due to the state budget of independent limited liability companies with 100% state-owned capital represented by ministries, sectors, or localities as prescribed in this Circular into the Fund.

- Paying state budget revenues from amounts collected into the Fund and the profit amount due to the state budget of SCIC as prescribed in this Circular.

- Cooperating with tax authorities to urge the collection of remaining profits of other enterprises as prescribed in this Circular into the state budget.

5. The Vietnam National Oil and Gas Group, Vietnamese units operating or contractors authorized by the Vietnam National Oil and Gas Group to declare and pay taxes shall be responsible for declaring and paying 75% of the host country profit, reading fees, and usage fees for oil and gas documents as prescribed in this Circular into the state budget.

6. The Board of Directors of state-owned corporations and holding companies shall direct authorized representatives of invested enterprises to urge enterprises:

- To temporarily pay profits and dividends for the first nine months of 2013 and the full year 2013 and 2014 at joint-stock companies and limited liability companies to the parent company for payment into the state budget as prescribed in this Circular.

- To organize shareholders' meetings in compliance with regulations, distribute profits, issue dividends, and promptly remit issued dividends to state-owned corporations and holding companies holding 100% of the charter capital.

7. The tax advisory board at commune level shall coordinate with the local state management agency on prices to confirm and monitor, inspect the implementation of the commitment to maintain stable prices by households, individuals engaged in business, and enterprises as stipulated in Article 5 of this Circular.

8. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central government shall be responsible for directing relevant agencies, organizations, and individuals to implement this Circular.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.