Official Dispatch No. 1624/TCT-CS dated May 16, 2012 of the General Department of Tax on tax policy

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Issuing body:	General Department of Taxation	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	1624/TCT-CS	Signer:	Cao Anh Tuan
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	16/05/2012	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAX
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No.: 1624/TCT-CS

Ref: on tax policy

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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Hanoi, May 16, 2012

To: Department of Tax of Ba Ria – Vung Tau province

On answering the Official Dispatch No. 1224/CT-TTHT dated 23/02/2012 of the Department of Tax of Ba Ria – Vung Tau province for problems on cutting 30% enterprise income tax in 2011, the General Department of Tax has opinion as follows:

At the point e, Clause 1, Article 1, the Circular 154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance:

“e/ Small- or medium-sized enterprises’ income tax amounts to be reduced under this Clause exclude tax amounts on revenues from lottery, real estate, securities, finance, banking and insurance business activities, production and provision of excise tax-liable goods and services, and mineral exploitation and processing.”

The Greif Vietnam Limited Company produces steel casks and processes machines which satisfy all conditions to small- and medium-enterprises, it generates profits for exchange rate differences from production and business activities (producing steel casks and processing machines) and re-evaluating payable liabilities origin from foreign currencies at the end fiscal year in 2011, this revenue is subjected to e 30% reduction of payable enterprise income tax amounts in 2011 prescribed at the Circular No. 154/2011/TT-BTC basing on above regulation.

The General Department of Tax answers the Department of Tax of Ba Ria – Vung Tau province for implementation.

FOR GENERAL DIRECTORATE

DEPUTY GENERAL DIRECTORATE

Cao Anh Tuan

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Official Dispatch No. 1624/TCT-CS dated May 16, 2012 of the General Department of Tax on tax policy

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VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

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