Công văn 12452/BTC-TCT 2020 chính sách thuế thu nhập doanh nghiệp
|Cơ quan ban hành:||Bộ Tài chính||Số công báo:||Đang cập nhật|
|Số hiệu:||12452/BTC-TCT||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Đặng Ngọc Minh|
|Ngày ban hành:||09/10/2020||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Thuế-Phí-Lệ phí|
THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Hanoi, October 09, 2020
To: Nishina Industries Vietnam Co., Ltd
(Address: Workshop D2, Land lot IL08-IL10, IL18-IL20, VSIP Hai Phong Urban, Dinh Vu – Cat Hai Economic Zone, Duong Quan commune, Thuy Nguyen district, Hai Phong City)
In response to the Official Dispatch No. 082020/CV-NIVC dated August 12, 2020 of Nishina Industries Vietnam Co., Ltd on deductible expenses upon the determination of enterprise income tax, the Ministry of Finance hereby directs as follows:
- According to Clause 2, Article 9 of the Government’s Decree No. 218/2013/ND-CP dated December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax:
“2. Non-deductible expenses upon the determination of taxable incomes under Clause 2, Article 9 of the Law on Enterprise Income Tax and Clause 5, Article 1 of the Law Amending and Supplementing a Number of Articles, are specified as follows:
k) Expenses not corresponding to taxed turnover, except a number of special cases as guided by the Ministry of Finance;
The Ministry of Finance shall specifically guide deductible and non-deductible expenses specified in this Article.”
- According to Article 4 of the Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance providing guidance on enterprise income tax in the Government’s Decree No. 12/2015/ND-CP of February 12, 2015 that amends and supplements Article 6 of the Circular No. 78/2014/TT-BTC specifying deductible and non-deductible expenses when determining taxable income as below:
“2. Non-deductible expenses for determining taxable income include:...
2.2. Depreciation of fixed assets in one of the following cases:
a) Depreciation of fixed assets not used for the production and trading of goods and provision of services...
e) Some specific cases:...
- In case fixed assets owned by enterprises and used for production and business are temporarily left unused for under 9 months due to seasonal production or temporarily left unused for repair or relocation or periodic maintenance for under 12 months, then they are used again for production and business activities, enterprises may depreciate these assets during that temporary non-operation period and include the depreciation expense in deductible expenses for determining taxable income.
Enterprises shall keep sufficient dossiers and provide them and the reason for the temporary non-operation of fixed assets upon request of tax agencies.”
Due to the impact of the Covid-19 pandemic, which led to a decrease in market demand, enterprises facing difficulties must make fixed assets used for production and business temporarily unused for under 9 months in the 2020 period of enterprise income tax, then they are used again for production and business activities. Therefore, this case shall be the one of non-operation due to seasonal production prescribed at Point 2.2, Clause 2, Article 4 of the Circular No. 96/2015/TT-BTC of the Ministry of Finance.
The Ministry of Finance hereby informs the Nishina Industries Vietnam Co., Ltd for implementation./.
PP. THE MINISTER