Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5

CIRCULARS

INSTRUCTIONS ON CORPORATE INCOME TAX FOR SOCIALIZATION IMPLEMENTATION FACILITIES UNCOLLECTED UNDER RESOLVED NUMBER 63/NQ-CP OF AUGUST 25, 8 OF THE GOVERNMENT

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the June 03, 6 Law on Corporate Income Tax; Law amending and supplementing a number of articles of the Law on Corporate Income Tax dated June 2008, 19;

Pursuant to the Law amending and supplementing a number of articles of the Tax Laws dated April 30, 2013, 26;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 12 detailing and guiding the implementation of a number of articles of the Law on corporate income tax;

Pursuant to the Government's Decree No. XNXX / 12 / ND-CP dated 2015 month 12XYYYX 6, detailing the implementation of the Law amending and supplementing a number of articles of tax laws and amending and supplementing a number of articles of tax decrees;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Implement Resolution No. 118/NQ-CP dated August 10, 8 of the Government on the regular Government meeting in July 2020;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates a Circular providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution No. 63/NQ-CP dated August 25, 8 of the Government.

Article 1. Socialization establishments established before the effective date of the Prime Minister's Decision No. 1470/QD-TTg dated July 22, 7 have income from socialization activities, have responsibilities for the performance of corporate income tax obligations are as follows:

1. Socialization establishments are entitled to corporate income tax incentives in accordance with the law and the Prime Minister's decisions from time to time, specifically:

a) In case the socialization-implementing establishment satisfies the conditions according to the detailed list of types, criteria for scale and standards of establishments carrying out socialization in the field of education and training; , vocational training, health care, culture, sports and environment, promulgated together with Decision No. 1466/QD-TTg dated October 10, 10 of the Prime Minister (hereinafter referred to as Decision No. 2008/QD for short). -TTg) are entitled to corporate income tax incentives for the remaining time in accordance with the law on corporate income tax after meeting the conditions under Decision No. 1466/QD-TTg.

b) In case the socialization-implementing establishment satisfies the conditions under the List of amendments and supplements to a number of contents of the List of types, scale criteria, and standards of social implementation establishments; in the fields of education and training, vocational training, health, culture, sports and environment, promulgated together with Decision No. 693/QD-TTg dated May 06, 5 of the Prime Minister (hereinafter below) abbreviated as Decision No. 2013/QD-TTg) are entitled to corporate income tax incentives for the remaining time in accordance with the law on corporate income tax from the time the conditions under Decision No. No. 693/QD-TTg.

c) In case the socialization establishment satisfies the conditions under the List of amendments and supplements to a number of contents of the List of types, scale criteria, and standards of social implementation establishments; in the fields of education and training, vocational training, health, culture, sports and environment, promulgated together with the Prime Minister's Decision No. 1470/QD-TTg dated July 22, 7 (hereinafter below) abbreviated as Decision No. 2016/QD-TTg), are entitled to corporate income tax incentives for the remaining time in accordance with the law on corporate income tax since the conditions under Decision No. No. 1470/QD-TTg.

d) If the socialization establishment satisfies the conditions according to the detailed list of types, criteria, scale and standards of establishments implementing socialization in the field of education and training; , vocational training, health care, culture, sports and environment before the effective date of Decision No. 1466/QD-TTg or Decision No. 693/QD-TTg or Decision No. 1470/QD-TTg, enjoy preferential corporate income tax for the remaining time in accordance with the law on corporate income tax from the time of Decision No. 1466/QD-TTg or Decision No. 693/QD-TTg or Decision No. 1470/QD-TTg comes into force.

2. Establishments performing socialization that do not satisfy the conditions specified in the Prime Minister's decisions mentioned in Clause 1 of this Article shall make additional declarations of the insufficient amount of corporate income tax (if any). ), calculate the amount of corporate income tax to be paid by themselves or the tax authority shall collect the enterprise income tax amount according to the provisions of the Law on Tax Administration and its guiding documents until the time the conditions are satisfied. in accordance with the Decisions of the Prime Minister.

3. Establishments performing socialization that incur corporate income tax specified in Clause 2 of this Article shall not be penalized for tax violations and shall not be charged late payment interest on the temporary corporate income tax amount. has not yet collected arrears according to the provisions of Article 24 of Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance by the time this Circular takes effect. From the next day following the effective date of this Circular, if the establishment implementing the socialization has not yet paid the above temporarily uncollected corporate income tax, it must pay a late payment interest calculated on the unpaid tax amount and penalties for violations of tax law (if any).

Article 2. Enforcement

1. This Circular takes effect from August 01, 11.

2. To annul Article 24 of Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance guiding the implementation of Decree No. 2014/91/ND-CP of October 2014, 01 of the Government on the amendment and supplementation of a number of articles in the Decrees on tax regulations.

Article 3. Implementation organization

1. Tax authorities at all levels are responsible for disseminating and providing guidance on corporate income tax to establishments carrying out socialization that have not yet collected arrears according to the contents of this Circular.

2. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.