Nghị định 57/2021/NĐ-CP bổ sung Điểm g Khoản 2 Điều 20 Nghị định 218/2013/NĐ-CP (đã được sửa đổi, bổ sung tại Nghị định 12/2015/NĐ-CP) về ưu đãi thuế thu nhập doanh nghiệp đối với dự án sản xuất sản phẩm công nghiệp hỗ trợ

DECREE

AMENDING POINT G CLAUSE 2 ARTICLE 20 OF DECREE NO. 218/2013/ND-CP (AS AMENDED IN DECREE NO. 12/2015/ND-CP) ON CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING PRODUCT MANUFACTURING PROJECTS

Pursuant to the Law on Government Organization dated June 19, 2015 and the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Corporate Income Tax dated June 03, 2008; the Law on amendments to the Law on Corporate Income Tax dated June 19, 2013 and the Law on amendments to tax laws dated November 26, 2014;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Investment dated June 17, 2020;

At the request of the Minister of Finance;

The Government promulgates a Decree amending Point g Clause 2 Article 20 of Decree No. 218/2013/ND-CP (as amended in Decree No. 12/2015/ND-CP) on Corporate Income Tax (CIT) incentives for supporting product manufacturing projects.

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“g) An enterprise that has a (new or expanded) investment project for manufacturing of products on the list of supporting products prioritized for development, implemented before January 01, 2015, and meeting all of the conditions for supporting product manufacturing projects laid down in the Law No. 71/2014/QH13, and has been issued with a certificate of fulfillment of conditions for supporting product manufacturing incentives shall be entitled to the following CIT incentives:

g1) In case the enterprise has a supporting product manufacturing project but incomes from this project are not yet given CIT incentives, CIT incentives for supporting product manufacturing projects shall be given from the tax period in which the certificate of fulfillment of conditions for supporting product manufacturing incentives is issued by a competent authority.

g2) In case the enterprise has a supporting product manufacturing project but incomes from this project have been fully given CIT incentives under other conditions (other than incentives for a supporting product manufacturing project), it shall be eligible for CIT incentives for a supporting product manufacturing project for the remaining period from the tax period in which the certificate of fulfillment of conditions for supporting product manufacturing incentives is issued by a competent authority.

g3) In case the enterprise has a supporting product manufacturing project and is enjoying CIT incentives for incomes from this project under other conditions (other than incentives for a supporting product manufacturing project), it shall be eligible for CIT incentives for a supporting product manufacturing project for the remaining period from the tax period in which the certificate of fulfillment of conditions for supporting product manufacturing incentives is issued by a competent authority.

g4) Method of determination of remaining incentive period specified in Point g2 and Point g3:

The remaining incentive period is equal to the period over which the enterprise is eligible for CIT incentives for its supporting product manufacturing project minus the number of years in which it has CIT payable exempted or reduced or it is given preferential tax rates under other conditions. To be specific:

- The remaining tax exemption period is equal to the tax exemption period for a supporting product manufacturing project minus the period over which CIT is exempted under other conditions;

- The remaining tax reduction period is equal to the tax reduction period for a supporting product manufacturing project minus the period over which CIT is reduced under other conditions;

- The remaining preferential tax rate period is equal to the preferential tax rate period for a supporting product manufacturing project minus the period over which the preferential tax rate has been given under other conditions.

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Example 1: In 2010, an enterprise has implemented an expansion project in an area which is not included in the list of areas eligible for tax incentives. In the tax period 2011, the project generates revenues and taxable incomes. By the end of the tax period 2016, incomes from the project are not yet given CIT incentives. In the tax period 2017, the enterprise has obtained the certificate of fulfillment of conditions for supporting product manufacturing incentives for the project. In this case, the project is eligible for CIT incentives for expansion of supporting product manufacturing as prescribed in the Law No. 71/2014/QH13 and its guiding documents from the tax period 2017. The incentive period shall be determined as follows: CIT payable shall be exempted in 04 years from the tax period 2017 to the tax period 2020, and reduced by 50% in the subsequent 09 years from the tax period 2021.

Example 2: In 2010, an enterprise has implemented a new investment project in an industrial zone (which is not located in urban districts of special-class cities, centrally-affiliated class-I cities and class-I provincial cities, not including aforesaid districts/cities converted from rural districts from January 01, 2009). The project generates revenues in the tax period 2011. In the tax period 2012, the project generates taxable incomes. In the tax period 2015, the project is given tax incentives for a project located in an industrial zone as prescribed in the Law No. 71/2014/QH13 and its guiding documents for the remaining period from 2015 (CIT payable is exempted in 02 years and reduced by 50% in the subsequent 04 years for the remaining period from the tax period 2015). Thus, this enterprise shall have CIT payment reduced by 50% in 3 years (from 2015 to 2017). By the end of the tax period 2017, the project will be no longer eligible for tax incentives for a project located in an industrial zone.

In the tax period 2018, the enterprise has obtained the certificate of fulfillment of conditions for supporting product manufacturing incentives for the project. In this case, the enterprise may choose to apply CIT incentives for a new supporting product manufacturing project for the remaining period from the tax period 2018. The remaining incentive period shall be determined as follows: the enterprise will enjoy preferential CIT rate of 10% in 15 years from the tax period 2018; have CIT payable exempted in 02 years from the tax period 2018, and reduced by 50% in the subsequent 05 years.

Example 3: In 2014, an enterprise has implemented a new investment project in a disadvantaged area. In the tax period 2014, the project generates revenues. In the tax period 2015, the project generates taxable incomes. The project has been given tax incentives for a project located in a disadvantaged area. To be specific: the tax rate of 20% is applied in 10 years from the tax period 2014 (the tax rate of 17% will apply from the tax period 2016); CIT payable is exempted in 02 years from the tax period 2015 and reduced by 50% in the subsequent 04 years. By the end of the tax period 2017, the project has been given the preferential tax rate for 04 years, CIT exemption for 02 years and CIT reduction for 01 year.

In the tax period 2018, the enterprise has obtained the certificate of fulfillment of conditions for supporting product manufacturing incentives for the project. In this case, the enterprise is eligible for CIT incentives for a supporting product manufacturing project for the remaining period from the tax period 2018. The remaining incentive period shall be determined as follows: the enterprise will enjoy the preferential CIT rate of 10% in 11 years from the tax period 2018; have CIT payable exempted in 02 years from the tax period 2018, and reduced by 50% in the subsequent 08 years.”

Article 2. Implementation and effect

1. This Decree comes into force from the date on which it is signed.

2. In case the application of regulations herein (including the case where a tax inspection has been conducted by competent authorities) results in a decrease in CIT payable and late payment interest (if any), the taxpayer shall request its supervisory tax authority in writing to make corresponding decrease in CIT payable as declared or inspected by competent authorities and late payment interest (if any). Any overpaid tax and/or late payment interest shall be handled in accordance with Article 60 of the Law on tax administration dated June 13, 2019 and its guiding documents.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of provincial People’s Committees and relevant organizations and individuals shall implement this Decree.

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ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai