Công văn 3790/TCT-DNL 2018 Kiến nghị của doanh nghiệp về Nghị định 20/2017/NĐ-CP
|Cơ quan ban hành:||Tổng cục Thuế||Số công báo:||Đang cập nhật|
|Số hiệu:||3790/TCT-DNL||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Nguyễn Văn Phụng|
|Ngày ban hành:||05/10/2018||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Thuế-Phí-Lệ phí , Doanh nghiệp|
THE MINISTRY OF FINANCE
On responding to recommendations of enterprises related to the implementation of the Decree No. 20/2017/ND-CP.
THE SOCIALIST REPUBLIC OF VIETNAM
Hanoi, October 05, 2018
- BOT 36.71 Co., Ltd;
The General Department of Taxation has just received the Official Dispatches of the Government Office (the Official Dispatch No. 9066/VPCP-DMDN dated September 20, 2018, and the Official Dispatch No. 9153/VPCP-DMDN dated September 21, 2018) which were sent to the General Department of Taxation for responding to recommendations of the BOT 36.71 Co., Ltd and Crowe Vietnam Co., Ltd regarding the determination of deducted loan interest costs when determining income subject to enterprise income tax according to the provisions of the Decree No. 20/2017/ND-CP dated February 24, 2017 (hereinafter referred to as the Decree No. 20).
Regarding this issue, the General Department of Taxation gives the following opinions:
- According to the provisions on subjects of application stipulated in Article 2 of the Decree No. 20:
“1. Goods production and trading or service provision organizations (below referred to as taxpayers) that are liable to pay enterprise income tax by the declaration method and have related-party transactions defined in Article 5 of this Decree.”
- Clause 3, Article 8 of the Decree No. 20 provides the provisions on determination of deducted interest costs when determining income subject to enterprise income tax as follows:
“3. The taxpayer’s total loan interest cost arising in a period eligible to be deducted from income subject to enterprise income tax must not exceed 20% of total net profit generated from business activities plus loan interest cost and depreciation cost arising in that period.
This provision does not apply to taxpayers that are subjects of application of the Law on Credit Institutions and Law on Insurance Business.”