Decision No. 3027/QD-BTC of 2009 of the Ministry of Finance amends Circular No. 130/2008/TT-BTC on corporate income tax guidance, specifically modifying the list of investment areas eligible for tax exemptions and reductions.
적용 범위
New enterprises established from investment projects in the fields specified in this Decision.
핵심 사항
- Enterprises newly established from investment projects in the electricity sector (power plants) shall be exempted from tax for four years and have their tax payable reduced by 50% for the next nine years - Article 1.
- This Decision shall take effect 45 days from the date of signature and apply from the 2009 tax period.
🌐 이 문서의 사회적 영향
- Enterprises investing in the electricity sector benefit from tax exemption and reduction policies, promoting the development of important infrastructure.
- Enterprises not within the scope of application of this Decision are not affected in terms of their tax obligations.
❓ 자주 묻는 질문
How do enterprises investing in the electricity sector benefit from tax exemptions and reductions?
Exempted from tax for four years, with a 50% reduction in the amount of tax payable for the next nine years - Article 1.
When does this Decision come into effect?
45 days from the date of signature and applies from the 2009 tax period.
전문
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MINISTRY OF FINANCE ----------- Number: 3027/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- Hanoi, December 3, 2009 |
Pursuant to …;
Regarding the correction of Circular No. 130/2008/TT-BTC dated December 26, 2008 issued bythe Ministry of Finance guiding the implementation of certain provisions of the Law on Corporate Income Tax No. 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP dated December 11, 2008 issued bythe Government detailing the implementation of certain provisions of the Law on Corporate Income Tax The Government shall specify the details for the implementation of certain Articles of the Law on Corporate Income Tax||| to implement certain provisions of the Law on Corporate Income Tax
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THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Acts dated November 12, 1996, and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Acts dated December 16, 2002;
Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 issued by the Government regarding the Official Gazette of the Socialist Republic of Vietnam; Decree No. 151/2005/ND-CP dated December 27, 2005 issued by the Government;
Pursuant to the 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;
At the proposal of the Director General of the State Revenue Administration,
DECISION:
Article 1. Correcting bullet point number 2, Point 1.3, Clause 1, Section III Part H of Circular No. 130/2008/TT-BTC dated December 26, 2008 issued by the Ministry of Finance guiding corporate income tax as follows:
- Printed
“1. Exempt from tax for four years, reduce by 50% of the tax payable for the next nine years for:
1.3. New enterprises established from investment projects in the following fields:
- Investment in developing waterworks, hydropower plants, water supply and drainage systems; roads, railways; airports, seaports, river ports; airfields, terminals and other particularly important infrastructure works decided by the Prime Minister.”
Now amended to read:
“1. Exempt from tax for four years, reduce by 50% of the tax payable for the next nine years for:
1.3. New enterprises established from investment projects in the following fields:
- Investment in developing waterworks, power plants, water supply and drainage systems; roads, railways; airports, seaports, river ports; airfields, terminals and other particularly important infrastructure works decided by the Prime Minister.”
Article 2. This Decision takes effect 45 days from the date of signature and applies from the 2009 tax period./.
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Place of Receipt: - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Central Steering Committee for Anti-Corruption Office; - Supreme People's Court; - State Audit Office; - Ministries, ministerial-level agencies, government agencies, - Central Agencies of Mass Organizations; - People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasury of provinces and centrally-administered cities; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance website; - Website of the State Revenue General Department; - Units under the Ministry of Finance; - To be filed: VT, TCT (VT, CS) |
TUQ. MINISTER DIRECTOR OF THE OFFICE (signed) Nguyen Duc Chi |
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