Decree No. 60/2012/ND-CP dated July 30, 2012 of the Government detailing the implementation of the Resolution No. 29/2012/QH13 on promulgating a number of tax policies aiming to resolve difficulties f
Article 1. Scope of regulation
This Decree details the implementation of the Resolution No. 29/2012/QH13, of June 21, 2012 of the National Assembly, on promulgating a number of tax policies aiming to resolve difficulties for organizations and individuals.
Article 2. Reduction of 30% of enterprise income tax amount in 2012 for enterprises specified in clause 1, Article 1 of the Resolution No. 29/2012/QH13 as follows:
1. The small- and medium-sized enterprises, not including small- and medium-sized enterprises business in lottery, real estate, securities, finance, bank, insurance, or manufacture of goods subject to the excise tax, first-class enterprises, special-class enterprises belonging to economic corporation, general companies.
a) The small- and medium-sized enterprises being reduced tax specified in this clause are enterprises, including cooperatives (not including non-business units) that satisfy the criteria of capital or labor as prescribed in clause 1, Article 3 of the Government’s Decree No. 56/2009/ND-CP, of June 30, 2009 on assistance to the development of small- and medium-sized enterprises.
The capital as the basis for identifying an small- and medium-sized enterprise is the total capital indicated in the enterprise’s accounting balance sheet made on December 31, 2011. For a small- or medium-sized enterprise established on January 1, 2012, or later, the capital as the basis for identifying a small- or medium-sized enterprise is the charter capital stated in the enterprise’s business registration certificate or first investment certificate.
The average annual number of laborers as the basis for identifying a small- or medium-sized enterprise (including number of laborers in branch and affiliated units) is number of laborers which enterprise has used regularly in 2011, not including laborers under short-term contract less than 03 month, the average annual number of laborers defined under guidance of the Ministry of Labor, War Invalids and Social Affairs.
b) Tax shall be not reduced as prescribed in this Clause for:..
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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