Chương III Thông tư 123/2012/TT-BTC: Nơi nộp thuế

Chapter III

TAX PAYMENT PLACES

Article 12. The determination principle

Enterprises shall pay tax in the locality where their head offices are situated. In case an enterprise has dependent cost-accounting production facilities (including processing and assembling facilities) operating in other central-affiliated cities and provinces than that where the head office is situated, then the tax shall be paid in the locality where the head office and the production facilities are situated.

The distribution of the tax amount payable prescribed in this Clause is not applicable to the enterprises that have dependent cost-accounting constructions, construction items or construction facilities.

Article 13. Calculating the tax amount payable

The enterprise income tax amount payable in central-affiliated cities and provinces where the dependent cost-accounting production facilities are situated equals (=) the enterprise income tax amount payable in the period multiplied by (x) the quotient of the total cost of the dependent cost-accounting production facility divided by the total cost of the enterprise.

The cost ratio is calculated by the total cost of the dependent cost-accounting production facility divided by the total cost of the enterprise. The cost ratio is calculated as follows:

The cost ratio is calculated based on the enterprise income tax settlement data of the year that precedes the tax-calculating year, determined by the enterprise themselves as the basis for calculating the tax payable, and may be used to declare and pay enterprise income tax in the succeeding years.

In case an enterprise has dependent cost-accounting production facilities in various localities, the data for calculating the cost ratio of the head office and the dependent cost-accounting production facilities are determined by the enterprise themselves based on the enterprise income tax settlement data in 2008, and this ratio shall be used from 2009 and later.

Newly-established enterprises, or operating enterprises establishing more or reducing the dependent cost-accounting production facilities in other localities must calculate the cost ratio of the first tax period themselves. The cost ratios of the succeeding tax periods shall be calculated using the formula above.

The dependent cost-accounting units of overall sector accounting enterprises earning incomes from activities outside their business lines shall pay tax at central-affiliated cities and provinces where such activities are done.