Chương I Thông tư 78/2014/TT-BTC: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the implementation of the Government’s Decree No. 218/2013/ND-CP of December 26, 2013, detailing a number of articles of the Law on CIT and the Law Amending and Supplementing a Number of Articles of the Law on CIT.

Article 2. Taxpayers

1. Payers of corporate income tax (CIT) are organizations engaged in production and trading of goods or provision of services with taxable income (below referred to as enterprises), including:

a/ Enterprises established and operating under the Enterprise Law, the Investment Law, the Law on Credit Institutions, the Insurance Business Law, the Securities Law, the Petroleum Law, the Commercial Law or other legal documents in the forms of joint-stock company; limited liability company; partnership; private enterprise; lawyer office, private notary public office; party to business cooperation contract; party to petroleum product-sharing contract, oil and gas joint-venture enterprise and joint operating company;

b/ Public or non-public non-business units engaged in production and trading of goods or provision of services with taxable income in all areas;

c/ Organizations established and operating under the Cooperative Law;

d/ Enterprises established under foreign law (below referred to as foreign enterprises) and having permanent establishments in Vietnam;

Permanent establishments of foreign enterprises are manufacturing and trading establishments through which foreign enterprises carry out some or all of their production and trading activities in Vietnam, including:

- Branches, executive offices, factories, workshops, means of transport, mines, oil and gas fields or other sites of exploitation of natural resources in Vietnam;

- Construction sites and construction, installation or assembly works;

- Establishments providing services, including also consultancy services through employees or other organizations or individuals;

- Agents for foreign enterprises;

- Representatives in Vietnam, for representatives authorized to sign contracts in the name of foreign enterprises or representatives not authorized to sign contracts in the name of foreign enterprises but regularly delivering goods or providing services in Vietnam;

In case a double taxation avoidance agreement which the Socialist Republic of Vietnam has signed has different provisions on permanent establishments, the provisions of that agreement prevail.

e/ Organizations other than those referred to at Points a, b, c and d, Clause 1 of this Article which are engaged in production and trading of goods or provision of services and have taxable income.

2. Foreign organizations engaged in production and business activities in Vietnam not under the Investment Law or the Enterprise Law or earning income in Vietnam shall pay CIT under separate guidance of the Ministry of Finance. These organizations, if having capital transfer activities, shall pay CIT under the guidance in Article 14, Chapter IV of this Circular.