(VEN) – The resolution also provided regulations on 2013 and 2014 tax exemptions, including Value-added tax (VAT), personal income tax and corporate income tax for households, individuals and organizations.
Specifically, the 2013 and 2014 tax exemptions are for households and individuals who have guest houses for rent for workers, laborers, students, pupils, households and individuals looking after babies and supplying shift meals for workers.
The VAT and personal income tax exemptions are determined according to legal value-added tax and personal income tax management regulations.
As for the arising VAT and corporate income tax exemptions in 2013 and 2014 in terms of supplying shift meals for workers (excluding supplying shift meals for transportation businesses, airlines and other business activities:
In case the businesses are involved in many different business activities, the exempted amount of corporate income tax is only counted on the incomes from supplying shift meals. In case the incomes can not be determined, they will be calculated in percentage ratio between revenues earned from supplying shift meals and total revenues of enterprises during the tax exemption year.
The exempted amount of value added tax is determined based on the ratio between the revenues subjected to VAT earned from supplying shift meals of each month and total revenues of goods, services subjected to VAT in the month./.
NTK
Đăng ký: VietNam News
