Resolution No. 29/2012/QH13 dated June 21, 2012 of the National Assembly introducing a number of tax policies in order to resolve difficulties for organizations and individuals
Article 1. Introducing a number of preferential tax policies on organizations and individuals
1. Reducing 30% of the enterprise income tax amount payable in 2012 for:
a) Medium and small enterprises, excluding medium and small enterprises doing lottery, real estate, securities, finance, banking, insurance business or producing goods, providing services subject to special consumption tax; first-class enterprises, special-class enterprises belonging to economic corporation and general companies;
b) Intensive-labor enterprises that produce, process and treat: agricultural products, forestry products, aquacultural product, textile and garment, leather and footwear, electronic components; building socio-economic infrastructural constructions
2. The presumptive tax (value-added tax, personal income tax) and enterprise income tax in 2012 is exempted for households and individuals providing hostel services for laborers, workers, students; households and individuals providing nursery services; households and individuals providing catering services as long as such households and individuals sustain the prices of their services as from the end of 2011.
3. The personal income tax is exempted from July 1st until the end of December 31st 2012 for individuals earning taxable incomes from salaries, wages and business that belong to the Level 1 of the Partially progressive tariff specified in Article 22 of the Law on Personal income tax No. 04/2007/QH12.
Article 2. Implementation provisions
1. This Resolution takes effect as from its approval.
2. The Government elaborate the implementation of this Resolution...
Circular 169/2012/TT-BTC dated October 11, 2012 of the Ministry of Finance amending export tax rates for coal of the heading 27.01 in export tariff
Circular No. 164/2012/TT-BTC dated October 09, 2012 of the Ministry of Finance guiding the system of collecting, submitting and controlling fees of grant of permits for traveling ashore to foreign cre
Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry of Finance guiding the preferential import tax rates on some commodities in heading 2815.11.00 and 2842.10.00 in the preferential
Circular No. 148/2012/TT-BTC dated September 11, 2012 of the Ministry of Finance guiding the preferential import tax rates on some commodities in heading 2701 in preferential import tariff
Circular No. 133/2012/TT-BTC dated August 13, 2012 of the Ministry of Finance on the collection, remittance and management of fees for licensing representative offices of foreign traders in Vietnam
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