Thông tư 43/2019/TT-BTC hướng dẫn quy định tại Khoản 4 Điều 24 Nghị định 82/2018/NĐ-CP quy định về quản lý Khu công nghiệp và Khu kinh tế do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PROVIDING GUIDANCE ON THE IMPLEMENTATION OF CLAUSE 4 ARTICLE 24 OF DECREE NO. 82/2018/ND-CP DATED MAY 22 2018 BY THE GOVERNMENT ON THE MANAGEMENT OF INDUSTRIAL PARKS AND ECONOMIC ZONES.

Pursuant to Law No. 14/2008/QH12 on enterprises income tax and Law No. 32/2013/QH13 on amendments to the Law on enterprises income tax;

Pursuant to Law No. 71/2014/QH13 on amendments to some articles of tax laws;

Pursuant to Decree No. 218/2013/ND-CP dated December 26 2013 by the Government detailing and providing guidance on a number of articles of the Law on enterprises income tax;

Pursuant to Decree No. 91/2014/ND-CP dated October 01 2014 by the Government on amendments to a number of articles of some Decrees on tax;

Pursuant to Decree No. 146/2017/ND-CP dated December 15 2017 by the Government on amendments to a number of articles of Decree No. 100/2016/ND-CP dated July 01 2016 and Decree No.12/2015/ND-CP dated February 12 2015 by the Government;

Pursuant to Decree No. 12/2015/ND-CP dated February 12 2015by the Government detailing the implementation of Law on amendments to laws and decrees on tax;

Pursuant to Decree No. 82/2018/ND-CP dated May 22 2018 of the Government on the management of industrial parks and economic zones;

Pursuant to Decree No.87/2017/ND-CP dated July 26 2017 by the Government defining the function, tasks, powers and organizational structure of ministries the Ministry of Finance;

At the proposal of General Director of the General Department of Taxation;

The Minister of Finance promulgates a Circular providing guidance on the implementation of clause 4 Article 24 of Decree No. 82/2018/ND-CP dated May 22 2018 by the Government on the management of industrial parks and economic zones.

Article 1. Guidance on the implementation of clause 4 Article 24 of Decree No. 82/2018/ND-CP

1. The expenditures on construction, operation or renting of condominium apartments and social infrastructure for workers in industrial parks, economic zones are considered to be deductible expenses for calculation of the taxable income of an enterprise with investment projects therein in the following cases:

a) For fixed assets: Such expenses shall be included in the value of constructions, depreciated and included in deductible expenses when determining taxable income if they are qualified as fixed assets prescribed in regulations of Ministry of Finance on management, use and depreciation of fixed assets.

b) Expenses other than those specified in point a clause 1 of this Article may be included in deductible expenses when determining taxable income in accordance with law on enterprises income tax.

2. Incentive policies applied to projects of investment in construction of housing, cultural and sports works, social infrastructure for workers in industrial parks, economic zones:

Projects of investment in construction of housing, cultural and sports works, social infrastructure for workers in industrial parks, economic zones shall enjoy preferences according to law provisions on building of social housing and relevant legislation.

Article 2. Entry in force

1. This Circular takes effect on August 26 2019.

2. The expenditures on construction, operation or renting of condominium apartments and social infrastructure for workers in industrial parks, economic zones incurred from July 10 2018 shall be recorded and calculated in accordance with provisions of clause 4 Article 24 of Decree No.82/2018/ND-CP and guidance in Article 1 of this Circular.

3. Tax authorities at all levels shall disseminate these regulations and provide guidance on the implementation of this Circular for enterprises.

4. In the course of implementation, any arising problem shall be promptly reported to the Ministry of Finance for consideration and handling.

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