Chương I Văn bản hợp nhất 66/VBHN-BTC: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides guidance on implementation of the Government's Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for the Law on Corporate Income Tax and the Law on amendments to the Law on Corporate Income Tax (hereinafter referred to as “Decree No. 218/2013/ND-CP”).

Article 2. Taxpayers

1. Payers of corporate income tax (CIT) are organizations that earn taxable income from manufacture and/or trade of goods and/or service provision (hereinafter referred to as “enterprises”), including:

a) Enterprises that are established and operated under the Law on Enterprises, the Law on Investment, the Law on Credit Institutions, the Law on Insurance Business, the Law on Securities, the Law on Petroleum, the Law on Commerce, and other legislative documents in the form of: joint-stock companies, limited liability companies, partnerships, private enterprises, law firms, private notary offices, partners to business contracts; partners to petroleum product contracts, petroleum joint venture enterprises, and joint operating companies.

b) Public service units and non-public service units that earn taxable income from manufacture and/or trade of goods and/or service provision, regardless of fields.

c) Any organization established and operating under the Law on Cooperatives.

d) Any enterprise established under foreign law (hereinafter referred to as “foreign enterprise") that has a permanent establishment in Vietnam.

A permanent establishment of a foreign enterprise is a business establishment through which the foreign enterprise conducts part or all of its business operations in Vietnam, including:

- Branches, offices, factories, means of transport, mines, oil fields, or other natural resource extraction sites in Vietnam;

- Construction sites;

- Establishments where services are provided, including consulting services via employees or other entities;

- Agents of foreign companies;

- Representatives in Vietnam who are representatives authorized to sign contracts undersigned by foreign enterprises or representatives not authorized to sign such contracts but regularly deliver goods or provide services in Vietnam.

In the cases where a double taxation agreement to which Vietnam is a signatory defines permanent establishments otherwise, such agreement shall apply.

a) Any organization other than those mentioned in Points a, b, c, and d Clause 1 of this Article that earn taxable income from manufacture and/or trade of goods and/or service provision.

2. Any foreign organization doing business in Vietnam without following the Law on Investment, the Law on Enterprises, or earns taxable income in Vietnam shall pay CIT in accordance with separate instructions of the Ministry of Finance. In the cases where such an organization transfers its stakes, CIT shall be paid in accordance with instructions in Article 14 of Chapter IV of this Circular.