Circular No. 39/2010/TT-BTC guides the implementation of Decision No. 12/2010/QĐ-TTg on extending the payment period for corporate income tax to support businesses. The extension period for tax payment is three months, applicable to small and medium-sized enterprises as well as specific production and business activities. The extension period is clearly defined by quarter and year.
适用范围
Small and medium-sized enterprises, independent accounting organizations in the business sector, units with revenue, local development funds.
要点
- Small and medium-sized enterprises are granted an extension of three months to pay corporate income tax for 2010 based on criteria related to capital or labor.
- Extension of tax payment applies to corporate income tax from specific production and business activities such as textile, garment, leather, footwear, and sandals.
- The extension period for tax payment is determined by quarter and year 2010, specifically from July 30 to April 30, 2011.
- Enterprises will not be considered in violation of tax laws regarding late tax payments during the extension period.
- The procedure for extending tax payment is carried out through quarterly provisional corporate income tax declarations and annual settlement declarations.
🌐 本文件的社会影响
- Positive impact: Helps businesses reduce financial burdens and supports economic development.
- Negative impact: May increase tax management risks for tax authorities if regulations are not properly implemented.
❓ 常见问题
How are small and medium-sized enterprises granted an extension to pay taxes?
Small and medium-sized enterprises are granted an extension of three months to pay corporate income tax for 2010 based on criteria related to capital or labor as stipulated in Clause 1, Article 1.
What is the specific extension period for tax payment?
The specific extension period for tax payment is clearly defined: up to July 30, 2010 for the first quarter, up to October 30, 2010 for the second quarter, up to January 31, 2011 for the third quarter, and up to April 30, 2011 for the fourth quarter. Any excess amount is extended until June 30, 2011.
What specific production and business activities are eligible for tax extensions?
Specific production and business activities such as textile, garment, leather, footwear, and sandals are eligible for tax extensions based on the ratio between the revenue from these activities and the total revenue from other activities.
How are enterprises not considered in violation of tax laws during the extension period?
During the tax extension period, enterprises are not considered in violation of late tax payment laws and are not subject to administrative penalties for this offense according to Article 4.
What procedures are required to request a tax extension?
Enterprises must complete quarterly provisional corporate income tax declarations and annual settlement declarations for 2010, adding the requested tax payment extension period according to Article 4.
全文
CIRCULAR
Guidelines for implementing Decision No. 12/2010/QD-TTg dated February 12, 2010 of the Prime Minister on extending the deadline for corporate income tax payment to continue addressing difficulties faced by businesses, contributing to promoting economic development in 2010
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Pursuant to the Enterprise Income Tax Law and related guiding documents;
Pursuant to the Law on Tax Administration and its guiding documents;
Pursuant to Resolution No. 37/2009/QH12 dated November 11, 2009 of the National Assembly on the State budget estimate for 2010;
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;
Pursuant to Decision No. 12/2010/QD-TTg dated February 12, 2010 of the Prime Minister on extending the deadline for corporate income tax payment to continue addressing difficulties faced by businesses, contributing to promoting economic development in 2010;
The Ministry of Finance provides guidelines for implementing Decision No. 12/2010/QD-TTg as follows:
Article 1. General Provisions
Extending the tax payment period by three months from the date the tax payment deadline expires under the Law on Tax Administration for:
1. Corporate income tax payable in 2010 by small and medium-sized enterprises.
Small and medium-sized enterprises eligible for the tax extension provided for in this clause are those enterprises (including organizations such as cooperatives, people's credit funds; units subordinate to enterprises but operating independently; independent accounting units with legal personality within economic groups and corporations; revenue-generating public service units; local development investment funds) that meet the criteria regarding capital or labor as stipulated in Clause 1, Article 3 of Decree No. 56/2009/NĐ-CP dated June 30, 2009 of the Government on assistance for the development of small and medium-sized enterprises.
The capital basis for determining eligibility for the 2010 corporate income tax extension is the capital reflected in the Balance Sheet prepared as of December 31, 2009 by the enterprise. In cases where small and medium-sized enterprises were newly established from January 1, 2010, the capital basis for determining eligibility for the 2010 corporate income tax extension is the registered capital recorded in the Business Registration Certificate or Investment Certificate issued for the first time.
The average annual number of employees is determined based on the total number of regular employees (excluding short-term contracts under three months) as of December 31, 2009 at the enterprise. In cases where small and medium-sized enterprises were newly established from January 1, 2010, the average number of employees serving as the basis for determining eligibility for the 2010 corporate income tax extension is the number of employees receiving wages or remuneration in the first month (with thirty days) having revenue in 2010 not exceeding three hundred persons (for the agricultural, forestry, and fisheries sector; industry and construction) and not exceeding one hundred persons (for the trade and services sector).
2. Corporate income tax payable in 2010 from production and processing activities in textiles, garments, leather, footwear, and sandals.
In cases where enterprises cannot separately account for the income from production and business activities eligible for tax extension (textile, garment, leather, footwear, and sandal production and processing), the amount of corporate income tax eligible for tax extension is determined according to the ratio between the revenue from production and business activities eligible for tax extension and the total revenue from production and business activities of the enterprise during each quarter eligible for tax extension or in 2010.
Production and processing activities in textiles, garments, leather, footwear, and sandals eligible for tax extension as provided in this clause must be recorded in the Business Registration Certificate or Investment Certificate and the enterprise must actually engage in these production and business activities.
The tax extension provisions set forth in Clauses 1 and 2 of this Article apply to enterprises that have implemented accounting systems, invoices, and documents and have registered tax payments based on declarations.
Article 2. Determination of Corporate Income Tax to be Extended
1. For small and medium-sized enterprises, it is the quarterly provisional corporate income tax, including the higher difference in corporate income tax between the final settlement tax for the year 2010 when the enterprise declares annual settlement and the total provisional tax paid over the four quarters of 2010.
In cases where small and medium-sized enterprises declare and pay corporate income tax from real estate transfer activities on a transaction-by-transaction basis, the extended corporate income tax is the provisional tax calculated on a transaction-by-transaction basis and the final settlement tax of such real estate transfer activities.
2. For enterprises engaged in production and processing of textiles, garments, leather, footwear, it is the quarterly provisional corporate income tax and the final settlement corporate income tax for 2010 based on income from production and processing of textiles, garments, leather, footwear.
The production and processing of textiles, garments, leather, footwear as the basis for determining the extension of tax payment shall be implemented in accordance with Decision No. 10/2007/QĐ-TTg dated January 23, 2007 of the Government on the system of economic sectors in Vietnam and related guiding documents.
Article 3. Time for Extension of Corporate Income Tax Payment
Enterprises shall declare the provisional quarterly corporate income tax and settle the corporate income tax payable for the year 2010 according to the provisions of the Law on Tax Administration. The maximum time for extending tax payment shall not exceed three months from the deadline for tax payment as stipulated in the Law on Tax Administration, as follows:
1. The provisional tax for the first quarter of 2010 shall be extended until July 30, 2010.
2. The provisional tax for the second quarter of 2010 shall be extended until October 30, 2010.
3. The provisional tax for the third quarter of 2010 shall be extended until January 31, 2011.
4. The provisional tax for the fourth quarter of 2010 shall be extended until April 30, 2011.
5. The higher difference between the corporate income tax to be extended when the enterprise declares the final settlement for 2010 (the final settlement amount) and the total provisional tax paid over the four quarters of 2010 shall be extended until June 30, 2011.
In cases where the enterprise self-settles the corporate income tax for the year 2010 and the extended corporate income tax is lower than the total provisional tax paid over the four quarters, the enterprise shall prepare supplementary declaration forms for adjustment in accordance with Point 5.1, Section I, Part B of Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing certain provisions of the Law on Tax Administration.
6. In cases where small and medium-sized enterprises declare and pay corporate income tax from real estate transfer activities on a transaction-by-transaction basis, the enterprise shall determine the maximum time for extending tax payment not exceeding three months from the deadline for tax payment as stipulated by the law on tax administration.
Article 4. Procedure for Extension of Tax Payment
1. Enterprises eligible for tax payment extension shall prepare quarterly provisional corporate income tax declaration forms and annual final corporate income tax declaration forms for 2010 in accordance with current regulations, adding the requested extended tax payment deadline to the commitment section of the declaration form.
2. During the period of extended tax payment, enterprises will not be considered in violation of late tax payment and will not be subject to administrative penalties for delayed tax payments on the amount of taxes that have been extended.
Article 5. Implementation and Effective Date
1. This Circular takes effect from April 10, 2010 (the date Decision No. 12/2010/QĐ-TTg comes into force).
2. In case of any difficulties during implementation, organizations and individuals are advised to report to the Ministry of Finance for timely guidance and resolution.
DEPUTY MINISTER
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