Chương I Thông tư 123/2012/TT-BTC: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of adjustment

This Circular shall detail and guide the implementation of a number of articles of the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008, Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing the implementation of a number of articles of the Law on Enterprise Income Tax and Decree No. 122/2011/ND-CP dated December 27, 2011 amending and supplementing a number of articles of Decree No. 124 / 2008/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax.

Article 2. Taxpayers

1. The taxpayers of Enterprise Income Tax are the organizations of production and business of goods and services with taxable income (hereinafter referred to as enterprise), including:

a) Enterprises established and operating under the Enterprise Law, Investment Law, Law on Credit Institutions, Insurance Business Law, Securities Law, Petroleum Law, Commercial Law and other legal normative documents in the forms: Joint Stock Companies; Limited Liability Companies; Joint-Venture Companies; Private Enterprises; State Enterprises, Lawyer Offices, Private Notary Public Offices; The parties in the contracts of business cooperation; The parties in oil product sharing contract, Oil and Gas Joint Venture Enterprise and Joint Operating Companies.

b) Public non-business units, non-public non-business unit with production and business of goods and services having income in all areas.

c) Organizations established and operating under the Cooperative Law.

d) Enterprises established under foreign law (hereinafter referred to as foreign enterprises) have their permanent establishments in Vietnam.

The permanent establishments of foreign companies are manufacturing and business facilities and through these facilities, the foreign companies shall conduct a part or all of their production and business activities in Vietnam to earn income, mainly include:

- Branches, executive offices, factories, workshops, means of transportation, mining, oil and gas field or other sites of extraction of natural resources in Vietnam;

- Construction sites, constructions, installation or assembly;

- Establishments providing services, including consultancy services through employees or an organization or individual;

- Agents for foreign enterprises;

- Representatives in Vietnam in the case of authorized representatives to sign contracts in the name of foreign enterprises or non- authorized representatives to sign contracts in the name of foreign enterprises but regularly delivering goods or providing services in Vietnam.

Where the agreement on avoidance of double taxation which the Socialist Republic of Vietnam has signed has different provisions on the permanent establishment, the provisions of that Agreement shall apply

e) Other organizations other than the organizations referred to at Points a, b, c and d, Clause 1 of this Article have the activities of business and production of goods and services with taxable income.

2. The foreign organizations manufacturing and carrying on business in Vietnam not under the Investment Law, Enterprise Law or having income arising in Vietnam and paying enterprise income tax under the separate guidance of the Ministry of Finance. These organizations if having activities of capital alienation, they shall pay enterprise income tax as guided in Article 14, Chapter IV of this Circular.