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May enterprises deduct CIT for traffic violation fines incurred by automobiles in Vietnam?

Based on đá bóng trực tiếp provisions at Point 2.36, Clause 2, Article 6 ofCircular 78/2014/TT-BTCas amended by Article 4 ofCircular 96/2015/TT-BTC, which regulates đá bóng trực tiếp deductible and non-deductible expenses when determining taxable income of enterprises as follows:

Deductible and non-deductible expenses in determining taxable income

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2. Non-deductible expenses when determining taxable income include:

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2.36. Fines for administrative violations including: traffic law violations,violations of business registration policies, violations of accounting and statistical policies, violations of tax laws, including tax late payment fees as stipulated by đá bóng trực tiếp Law on Tax Administration and other administrative violations as prescribed by law.

2.37. Input value-added tax that has been deducted or refunded; input value-added tax of fixed assets being cars with up to 9 seats that exceed đá bóng trực tiếp deductible limit as stipulated by đá bóng trực tiếp legal documents on value-added tax; corporate income tax except in cases where đá bóng trực tiếp enterprise pays corporate income tax on behalf of a foreign contractor, as per đá bóng trực tiếp agreement in đá bóng trực tiếp contractor agreement, đá bóng trực tiếp foreign subcontractor, turnover of đá bóng trực tiếp contractor, đá bóng trực tiếp foreign subcontractor does not include corporate income tax; personal income tax except in cases where đá bóng trực tiếp enterprise signs labor contracts stipulating that wages and salaries paid to laborers do not include personal income tax.

Furthermore, based on Point b, Clause 2, Article 9 of đá bóng trực tiếpLaw on Corporate Income Tax 2008as amended and supplemented by Clause 5, Article 1 of đá bóng trực tiếpAmended Law on Corporate Income Tax 2013, it is also stipulated regarding deductible and non-deductible expenses in determining taxable income as follows:

Deductible and non-deductible expenses in determining taxable income

1. Except for đá bóng trực tiếp expenses specified in Clause 2 of this Article, enterprises are entitled to deduct all expenses if đá bóng trực tiếp following conditions are met:

a) đá bóng trực tiếp actual expenses incurred are related to đá bóng trực tiếp production and business activities of đá bóng trực tiếp enterprise;

b) đá bóng trực tiếp expenses have sufficient invoices and documents as prescribed by law.

2. Non-deductible expenses when determining taxable income include:

a) Expenses that do not meet đá bóng trực tiếp conditions specified in Clause 1 of this Article, except for đá bóng trực tiếp unindemnified value of losses caused by disasters, epidemics, and other force majeure cases;

b) Fines for administrative violations;

c) Expenses offset by other funding sources;

d) đá bóng trực tiếp portion of business management expenses allocated by foreign enterprises to permanent establishments in Vietnam exceeding đá bóng trực tiếp allocation level prescribed by Vietnamese law;

e) đá bóng trực tiếp portion exceeding đá bóng trực tiếp legal limit of đá bóng trực tiếp deduction for reserves;

f) Excess expenses on raw materials, materials, fuel, energy, and goods surpassing đá bóng trực tiếp consumption limit established by đá bóng trực tiếp enterprise as announced to đá bóng trực tiếp tax authority and đá bóng trực tiếp actual price when exporting đá bóng trực tiếp stock;

g) đá bóng trực tiếp interest paid on loans for production and business from non-credit or economic organizations exceeding 150% of đá bóng trực tiếp basic interest rate announced by đá bóng trực tiếp State Bank of Vietnam at đá bóng trực tiếp time of đá bóng trực tiếp loan;

h) Depreciation of fixed assets that do not comply with đá bóng trực tiếp law;

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Thus, based on đá bóng trực tiếp aforementioned regulations, fines for traffic violations incurred by đá bóng trực tiếp automobiles of enterprises are non-deductible expenses in determining corporate income taxable income.

May enterprises deduct CIT for traffic violation fines incurred by automobiles in Vietnam?(Image from đá bóng trực tiếp Internet)

Where do enterprises pay CIT in Vietnam?

Based on Article 12 ofDecree 218/2013/ND-CP, regulations on where corporate income tax is paid are as follows:

Place of tax payment

1. Enterprises pay taxes at đá bóng trực tiếp locality where đá bóng trực tiếp headquarters is located. In case an enterprise has a production establishment, which is dependent accounting, in a province or city under central authority different from đá bóng trực tiếp locality where đá bóng trực tiếp headquarters is situated, tax is calculated and paid at both đá bóng trực tiếp headquarters and đá bóng trực tiếp place where đá bóng trực tiếp production establishment is located.

đá bóng trực tiếp corporate income tax payable in provinces and cities under central authority where there is a dependent accounting production establishment is determined by multiplying đá bóng trực tiếp corporate income tax due for đá bóng trực tiếp enterprise by đá bóng trực tiếp ratio of expenses incurred at đá bóng trực tiếp dependent accounting production establishment over đá bóng trực tiếp enterprise's total expenses.

This regulation does not apply to projects, construction items, or construction establishments that are dependent accounting.

đá bóng trực tiếp allocation, management, and use of revenue from corporate income tax are implemented according to đá bóng trực tiếp provisions of đá bóng trực tiếp National Budget Law.

2. Units with dependent accounting under enterprises with comprehensive sector-wide accounting and income outside of đá bóng trực tiếp main business activities shall pay taxes at đá bóng trực tiếp province or city under central authority where such business activities take place.

3. đá bóng trực tiếp Ministry of Finance provides guidance on đá bóng trực tiếp place of tax payment stipulated in this Article.

Thus, enterprises pay corporate income tax at:

- đá bóng trực tiếp locality where đá bóng trực tiếp enterprise's headquarters is located.

In cases where an enterprise has a dependent accounting production establishment in a province or city under central authority different from where đá bóng trực tiếp headquarters is situated, tax will be calculated and paid at both đá bóng trực tiếp headquarters and đá bóng trực tiếp place where đá bóng trực tiếp production establishment is located.

Note: this regulation does not apply to projects, construction items, or construction establishments that are dependent accounting.

- đá bóng trực tiếp province or city under central authority where business activities occur: For units with dependent accounting under enterprises with comprehensive sector-wide accounting and income outside đá bóng trực tiếp main business activities.

Which income of enterprises is exempt from CIT in Vietnam?

Pursuant to Article 4 of đá bóng trực tiếpLaw on Corporate Income Tax 2008(amended by Clause 3, Article 1 of đá bóng trực tiếpAmended Law on Corporate Income Tax 2013and Clause 2, Article 1 of đá bóng trực tiếpLaw Amending Various Tax Laws 2014), specific income exempt from corporate income tax includes:

(1) Income from cultivation, husbandry, aquaculture, processing agricultural products, seafood, and salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, salt production in areas with difficult socio-economic conditions or in areas with particularly difficult socio-economic conditions; income of enterprises from cultivation, husbandry, aquaculture, and processing agricultural products, seafood in areas with particularly difficult socio-economic conditions; income from fishery activities.

(2) Income from directly performing technical services serving agriculture.

(3) Income from carrying out scientific research and technological development contracts, products in đá bóng trực tiếp trial production phase, products made from new technologies implemented for đá bóng trực tiếp first time in Vietnam.

(4) Income from đá bóng trực tiếp production, business activities of goods and services of enterprises having from 30% of đá bóng trực tiếp average number of employees during đá bóng trực tiếp year or more as disabled, post-rehabilitation individuals, individuals infected with HIV/AIDS and having an average number of employees during đá bóng trực tiếp year from twenty or more, excluding enterprises operating in đá bóng trực tiếp finance and real estate business.

(5) Income from vocational training activities dedicated to ethnic minorities, disabled people, children in special difficult circumstances, individuals with social evils.

(6) Income shared from joint ventures, business alliances with domestic enterprises, after having paid corporate income tax in accordance with đá bóng trực tiếpLaw on Corporate Income Tax 2008.

(7) Sponsorship allocated for educational, scientific research, cultural, artistic, charity, humanitarian activities and other social activities in Vietnam.