Circular No. 83/2020/TT-BTC guides Clause 3, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Government Chairman on implementing policies to support people facing difficulties due to the COVID-19 pandemic.

CIRCULAR

Guidelines for Clause 3, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister on the implementation of policies to support people facing difficulties due to the COVID-19 pandemic

Pursuant to the Law on Corporate Income Tax dated June 3, 2008 and the Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax dated June 19, 2013;

Pursuant to the Law Amending and Supplementing Certain Provisions of Various Tax Laws dated November 26, 2014;

Pursuant to Decree No. 218/2013/NĐ-CP dated December 26, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Corporate Income Tax;

Pursuant to Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain provisions of various decrees on tax;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of Various Tax Laws and amending and supplementing certain provisions of various decrees on tax;

Pursuant to Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing certain provisions of Decree No. 100/2016/NĐ-CP dated July 1, 2016 and Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government;

Pursuant to Resolution No. 42/NQ-CP dated April 9, 2020 of the Government on measures to support people facing difficulties due to the COVID-19 pandemic;

Pursuant to Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister on the implementation of policies to support people facing difficulties due to the COVID-19 pandemic;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Minister of Finance hereby issues this Circular to guide Clause 3, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister on the implementation of policies to support people facing difficulties due to the COVID-19 pandemic.

This Circular guides the inclusion of expenses deductible when determining corporate income taxable income for the amount of funds that lottery companies provide to mobile lottery sellers in accordance with Clause 3, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister.

At the proposal of the Director General of the State Revenue总局局长的提议；

1. Mobile lottery sellers receiving support from lottery companies must meet the conditions stipulated in Clause 1, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister.

Article 1. Scope of Regulation

2. Lottery companies.

Article 2. Applicability

3. Provincial People's Committees.

4. Agencies, organizations, and individuals implementing Decision No. 15/2020/QĐ-TTg.

Article 3. Expenses deductible when determining corporate income taxable income for funds supporting mobile lottery sellers

1. Expenses of lottery companies to support mobile lottery sellers meeting the conditions stipulated in Clause 1, Article 7 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister shall be included in deductible expenses when determining corporate income taxable income of lottery companies if they are directed at the correct recipients and have sufficient documentation to determine the grant in accordance with Clause 2 or Clause 3 of this Article.

2. In cases where support is provided in cash or in kind through agencies or organizations with the function of soliciting donations in accordance with the law or assigned by provincial-level People's Committees, the documentation to determine the support includes:

a) A list of mobile lottery sellers eligible to receive support from lottery companies approved by the Chairman of the provincial People's Committee in accordance with Clause 4, Article 8 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister.

b) A list of mobile lottery sellers who actually received support and the total value of the support provided by lottery companies signed and confirmed by representatives of the agencies or organizations receiving the support and held responsible under the law.

c) Invoices and purchase receipts (if support is provided in kind) or payment vouchers (if support is provided in cash) from April 1, 2020.

3. In cases where lottery companies directly provide support to mobile lottery sellers meeting the following conditions:

a) A list of mobile lottery sellers eligible to receive support from lottery companies approved by the Chairman of the provincial People's Committee in accordance with Clause 4, Article 8 of Decision No. 15/2020/QĐ-TTg dated April 24, 2020 of the Prime Minister;

b) Invoices and purchase receipts (if support is provided in kind) or payment vouchers (if support is provided in cash) from April 1, 2020.

4. The period of support, maximum level of support for mobile lottery sellers (including both cash and in-kind support) included in deductible expenses when determining corporate income taxable income for 2020 shall be implemented in accordance with Point 4, Section II of Resolution No. 42/NQ-CP dated April 9, 2020 of the Government.

5. The legal representative of lottery companies shall be responsible under the law for the accuracy and truthfulness of the documents and vouchers specified in this Article. The documents and vouchers specified in this Article shall be kept by the enterprise and presented to the tax authority upon request.

1. This Circular takes effect from November 6, 2020 and applies to the 2020 tax year.

2. Tax authorities at all levels shall be responsible for disseminating and guiding lottery companies to implement the contents of this Circular.

Article 4. Effective date

- People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasury Branches of provinces and centrally-administered cities.

2. The tax authorities at all levels shall be responsible for disseminating and guiding lottery companies to implement the contents of this Circular.

3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution.