Decree No. 204/2013/ND-CP detailing and guiding the implementation of the National Assembly's Resolution on certain solutions for state budget implementation in 2013 and 2014.

DECREE

Detailed regulations and guidance on implementing N |||of the resolution of Article 24the National Assembly

on certain measures to implement the state budget for 2013 and 2014

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Pursuant to the Law on Government Organization dated February 18, 2025;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Government on December 25thJune 2024;th year 2001;

Pursuant to Resolution No. 54/2013/QH13 dated December 12,June 2024;202012013 of the National Assembly on adjusting the state budget estimate for 2013;

Pursuant to ResolutionNo. 57/2013/QH13 dated December 12, 11 2013 of the National Assemblyi on the state budget estimate for 2014;

At the proposal of the Minister of Finance,

and measures for implementationi and guiding the implementation of the National Assembly's Resolutioni on certain measures to implement the state budget foramendyears 2013 and 2014.

Article 1. Revenue from the state budget collected from dividends distributed in 2013 and 2014 for the portion of state capital at joint-stock companies with state capital represented by ministries, sectors, localities, and the remaining profit after setting aside funds according to the provisions of the law for groups and corporations wholly owned by the State

Clause 1. Revenue from the state budget collected from dividends distributed in 2013 and 2014 for the portion of state capital at joint-stock companies with state capital represented by ministries, sectors, and localities

a) The dividends distributed for the portion of state capital as stipulated in this Clause are the dividends distributed according to the resolution of the Shareholders' Meeting and the Board of Directors for the state capital occurring in 2013 and 2014 (including dividends from previous years distributed in the year and interim dividends distributed according to the resolution of the Shareholders' Meeting and the Board of Directors);

The representative of the state capital at joint-stock companies has the responsibility to urge the company to remit the dividends distributed for the state capital to the Fund for Enterprise Restructuring and Development (hereinafter referred to as the Fund) located at the State Capital Investment Corporation (hereinafter referred to as SCIC) no later than ten days from the date of issuance of the Board of Directors' resolution;

For the dividends distributed as stipulated in this Point that have been remitted to the Fund located at SCIC from January 1, 2013 to December 10, 2013, SCIC has the responsibility to remit to the state budget before December 15, 2013;

The State Capital Investment Corporation has the responsibility to review and coordinate with the agencies representing the ownership of state capital at joint-stock companies to urge the company to remit fully and promptly the dividends distributed as stipulated in this Point to the Fund to transfer to the state budget no later than three working days from the date of receipt of money into the Fund.

b) The revenue from dividends paid into the state budget as stipulated in this Clause shall be allocated entirely to the central government budget.

Clause 2. Revenue from the state budget collected from the remaining profit in 2013 and 2014 after setting aside funds according to the law for groups and corporations wholly owned by the State

a) The groups and corporations wholly owned by the State as stipulated in this Clause include: Limited liability companies that are the parent companies of economic groups; parent companies of state-owned corporations; parent companies in the parent-subsidiary model (including SCIC).

b) The remaining profit paid into the state budget in 2013 and 2014 as stipulated in this Clause is the profit after deducting the loss of previous years that have exceeded the deductible period from pre-tax profit, setting aside funds according to Decree No. 71/2013/NĐ-CP dated July 11, 2013 of the Government on investment of state capital in enterprises and financial management of enterprises wholly owned by the State (hereinafter referred to as Decree No. 71/2013/NĐ-CP) and other special funds as prescribed by the Government and the Prime Minister. In 2013, it also includes expenditures from post-tax profits according to the decision of the Prime Minister (if any);

For SCIC, in addition to collecting and remitting to the state budget the remaining profit as stipulated in this Clause, it also has the responsibility to remit to the state budget the remaining profit collected into the Fund generated in 2013 and 2014 from independent limited liability companies with 100% state capital represented by ministries, sectors, and localities.

c) Time of declaration and payment to the state budget

Enterprises as stipulated in Point a of this Clause have the responsibility to declare and pay into the state budget before December 10, 2013 the remaining profit as stipulated in Point b of this Clause temporarily calculated for the first nine months of 2013. When settling accounts for 2013, pay the remainder no later than March 31, 2014;

The amount to be paid into the state budget in 2014 shall be declared and paid according to the time of provisional quarterly corporate income tax declaration and settlement of annual corporate income tax;

In case of settlement for 2013 and 2014 if the amount already paid into the state budget exceeds the actual amount payable, the enterprise will be refunded the excess amount paid or deducted from the amount payable in the next period.

d) Collection and payment agency:

The tax authority is responsible for collecting, paying, and inspecting the collection and payment into the state budget of enterprises wholly owned by the State as stipulated in Point a of this Clause;

The State Capital Investment Corporation has the responsibility to urge and collect into the Fund the remaining profit of independent limited liability companies with 100% state capital represented by ministries, sectors, and localities as stipulated in Decree No. 71/2013/NĐ-CP and pay into the state budget no later than three working days from the date of collection into the Fund.

đ) The profit paid into the state budget as stipulated in this Clause of groups and corporations wholly owned by the State and centrally managed enterprises shall be allocated entirely to the central government budget. The profit of enterprises with 100% state capital established and managed by provincial people's committees shall be allocated entirely to the local government budget.

Article 2. Collection and use of host country's share of oil and gas profits and oil and gas documentation fees for the years 2013 and 2014

1. The State budget shall collect 75% of the host country's share of oil and gas profits from the Vietnam-Russia Joint Venture "Vietsovpetro" and oil and gas product sharing contracts, and oil and gas documentation fees arising in 2013 and 2014. The remaining amount (25%) shall be retained by the Vietnam Oil and Gas Group to invest in key oil and gas projects and to supplement part of the Exploration and Appraisal Fund for Oil and Gas in accordance with Decree No. 142/2007/NĐ-CP dated September 5, 2007 of the Government on the Financial Management Regulations of the Parent Company - Vietnam Oil and Gas Group.

The use of the remaining 25% of the host country's share of oil and gas profits and oil and gas documentation fees for investment in key oil and gas projects shall be carried out in accordance with the Financial Management Regulations of the Parent Company - Vietnam Oil and Gas Group (issued together with Decree No. 142/2007/NĐ-CP dated September 5, 2007 of the Government), decisions of the Prime Minister, and other relevant laws.

2. The Vietnam Oil and Gas Group, exploration and production units, or contractors authorized by the Vietnam Oil and Gas Group shall be responsible for declaring and paying directly into the State budget the 75% revenue specified in Clause 1 of this Article according to actual occurrences.

Article 3. Use of local financial reserve fund to offset reduced local government revenue

Provincial People's Committees are permitted to use up to 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 budget expenditures still fail to cover the shortfall.

Article 4. Exemption of turnover tax (value-added tax, personal income tax) and corporate income tax for 2013 and 2014 for households, individuals, and organizations

1. Exemption of turnover tax (value-added tax, personal income tax) for 2013 and 2014 for households and individuals operating boarding houses, dormitories rented to workers, employees, students, and pupils; households and individuals providing childcare services; households and individuals supplying meals to workers.

The level of turnover tax, value-added tax, and personal income tax prescribed in this Clause shall be determined in accordance with the regulations on tax management and the laws on value-added tax and personal income tax.

2. Exemption of value-added tax and corporate income tax payable arising in 2013 and 2014 for the provision of meals to workers (excluding activities of supplying meals to transportation and aviation businesses, and other business operations) by enterprises.

In cases where enterprises carry out multiple business activities, the amount of corporate income tax exempted shall only be calculated based on income from the provision of meals to workers. If it is not possible to determine the income from the exempted activity, the income for calculating the exempted tax shall be determined based on the percentage ratio between the revenue from the provision of meals to workers and the total revenue of the enterprise during the tax exemption period.

The amount of value-added tax exempted shall be determined based on the ratio between the revenue subject to value-added tax from the provision of meals to workers each month and the total revenue from goods and services subject to value-added tax in that month.

Enterprises exempted from tax under this Clause must be established and operate in accordance with Vietnamese law; implement accounting records, invoices, and vouchers in compliance with legal provisions, declare and pay taxes, and comply with the provisions of Clause 3 of this Article and pay value-added tax using the deduction method.

3. Households, individuals, and enterprises exempted from tax under this Article must commit to maintaining stable rental prices for boarding houses and dormitories, childcare service prices, and meal supply prices in 2013 and 2014 at no higher than the price level in December of the immediately preceding year.

Rental prices for boarding houses and dormitories, childcare service prices, and meal supply prices must be publicly displayed at the place of business and announced to the commune, ward authorities where the business is located and the direct tax authority managing the business. In cases where inspections and audits reveal that households, individuals, or organizations have not complied with the price commitments stipulated in this Clause, they will not be eligible for tax exemptions under this Article. If households, individuals, or organizations that are not eligible for tax exemptions have declared tax exemptions, they will be subject to back payment and late payment penalties in accordance with tax management laws.

4. The Ministry of Finance shall provide guidance on refunding or offsetting against the remaining tax payable for enterprises, households, and individuals who have declared and paid into the State budget the tax amounts exempted under this Article.

Article 5. Effective Date

This Decree takes effect from the date of signature.

Article 6. Implementation Organization

1. The Ministry of Finance shall provide guidance on implementing this Decree.

2. Ministries, sectors; provincial and municipal people's committees within their respective jurisdictions as provided by law shall be responsible for directing representatives authorized to manage state capital investments in enterprises to inspect and urge the collection of revenues specified in this Decree into the State budget.

3. The State Capital Investment Corporation shall be responsible for urging and collecting into the State budget dividends distributed from state-owned shares in joint-stock companies with state capital and the remaining profit payable to the State budget in wholly state-owned limited liability companies represented by ministries, sectors, and localities as state owners; and cooperate with tax authorities to urge the collection of the profit specified in this Decree into the State budget.

4. Tax authorities at all levels shall be responsible for urging and promptly collecting into the State budget revenues assigned under this Decree and urging and inspecting the collection and payment of dividends distributed to the Fund managed by SCIC.

5. Board of Directors of state-owned corporations and holding companies shall be responsible for directing and urging representatives authorized to manage state capital investments in other enterprises:

a) Temporarily remit profits and dividends for the first nine months of the year and the full year 2013 and 2014 at joint-stock companies and wholly state-owned limited liability companies to the parent company for submission to the state budget in accordance with this Decree.

b) Organize the Shareholders' Meeting in compliance with regulations, implement profit distribution, dividend allocation, and promptly remit allocated dividends to the corporation or state-owned enterprise holding 100% of the charter capital.

6. The Tax Advisory Councils of communes and wards shall cooperate with local price management agencies to confirm and monitor and inspect the implementation of commitments to maintain stable prices by households, individuals, and enterprises as stipulated in Article 4 of this Decree.

7. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and organizations and individuals are responsible for implementing this Decree./.