Thông tư 71/2021/TT-BTC hướng dẫn về thuế thu nhập doanh nghiệp đối với cơ sở thực hiện xã hội hóa chưa truy thu theo Nghị quyết 63/NQ-CP do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

GUIDANCE ON CORPORATE INCOME TAX ARREARS NOT YET RETROSPECTIVELY COLLECTED FROM SOCIETALIZED ENTITIES UNDER GOVERNMENT’S RESOLUTION NO. 63/NQ-CP DATED AUGUST 25, 2014  

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Corporate Income Tax dated June 3, 2008; the Law on Revision of certain articles of the Law on Corporate Income Tax dated June 19, 2013;

Pursuant to the Law on Revision of certain articles of the Law on Tax dated November 26, 2014;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 2013, elaborating and providing guidance on the implementation of a number of articles of the Law on Corporate Income Tax;

Pursuant to the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015, elaborating on the implementation of the Law on Amendments and Supplements to certain Articles of the Law on Taxes, and amendments and supplements to Decrees on taxes;

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

Implementing the Government’s Resolution No. 118/NQ-CP dated August 10, 2020 on the Government’s regular meeting in July 2020;

Upon the request of the Director of the General Department of Taxation,

The Minister promulgates the Circular providing guidance on corporate income tax arrears not yet retrospectively collected from societalized entities under the Government’s Resolution No. 63/NQ-CP dated August 25, 2014.  

Article 1. Societalized entities established before the effective date of the Prime Minister’s Decision No. 1470/QD-TTg dated July 22, 2016, earning income from societalization activities and being held liable to fulfill corporate income tax obligations as follows:

1. Societalized entities shall be entitled to corporate income tax incentives under laws and the Prime Minister’s decisions over periods of time in the following specific circumstances:

a) In case where societalized entities satisfy the conditions according to the detailed list of types, size-related criteria and standards of entities carrying out the societalization process in such sectors as education – training, vocational education, health, culture, sports and environment, annexed to the Prime Minister's Decision No. 1466/QD-TTg dated October 10, 2008 (hereinafter referred to as Decision No. 1466/QD-TTg), they shall be entitled to corporate income tax incentives for the remaining time in accordance with law on corporate income tax when meeting the conditions stated in the Decision No. 1466/QD-TTg.

b) In case where societalized entities satisfy the conditions set out in the revised list of types, size-related criteria and standards of entities carrying out the societalization process in such sectors as education – training, vocational education, health, culture, sports and environment, annexed to the Prime Minister's Decision No. 693/QD-TTg dated May 6, 2013 (hereinafter referred to as Decision No. 693/QD-TTg), they shall be entitled to corporate income tax incentives for the remaining time in accordance with law on corporate income tax when meeting the conditions stated in the Decision No. 693/QD-TTg.

c) In case where societalized entities satisfy the conditions set out in the revised list of types, size-related criteria and standards of entities carrying out the societalization process in such sectors as education – training, vocational education, health, culture, sports and environment, annexed to the Prime Minister's Decision No. 1470/QD-TTg dated July 22, 2016 (hereinafter referred to as Decision No.1470/QD-TTg), they shall be entitled to corporate income tax incentives for the remaining time in accordance with law on corporate income tax when meeting the conditions stated in the Decision No. 1470/QD-TTg.

d) In case where societalized entities satisfy the conditions according to the detailed list of types, size-related criteria and standards of entities carrying out the societalization process in such sectors as education – training, vocational education, health, culture, sports and environment before the effective date of the Decision No. 1466/QD-TTg or the Decision No. 693/QD-TTg or the Decision No. 1470/QD-TTg, they shall be entitled to corporate income tax incentives for the remaining time in accordance with law on corporate income tax from the effective date of the Decision No. 1466/QD-TTg, the Decision No. 693/QD-TTg or the Decision No. 1470/QD-TTg.

2. Societalized entities that fail to satisfy the conditions specified in the Prime Minister's Decisions mentioned in Clause 1 of this Article shall make additional declarations of the amount of corporate income tax underpayment (if any), self-assess corporate income tax amount that must be paid or corporate income tax arrears that tax authorities will retrospectively collect under the provisions of the Law on Tax Administration and other documents providing guidance on implementation thereof until they meet the conditions stated in the Prime Minister’s Decisions.

3. Societalized entities incurring corporate income tax as specified in Clause 2 of this Article shall not be fined for any violations against laws on taxes and shall not be charged late payment interest on the corporate income tax arrears that are not retrospectively collected for the time being according to the provisions of Article 24 of the Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance till the effective date of this Circular. As from the day following the effective date of this Circular, if societalized entities have not yet paid corporate income tax arrears that have not yet been collected retrospectively for the time being, they must pay late payment interest on amounts of tax arrears and fines for violations against laws on taxes (if any).

Article 2. Entry into force

1. This Circular shall enter into force as of November 1, 2021.

2. Annulling Article 24 in the Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance, providing guidance on implementation of the Government’s Decree No. 91/2014/ND-CP dated October 1, 2014 on amendments and supplements to several Articles of the Decrees on taxes.

Article 3. Implementation

1. All-level tax authorities shall be responsible for providing information and instructions about corporate income tax for societalized entities not yet subject to retrospective collection of tax arrears under this Circular.

2. In the course of implementation hereof, if there is any difficulty that arises, the Ministry of Finance should be promptly informed to study possible solutions./.

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