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Official Gazette

Monday, November 20, 2017

Decree No. 91/2014/ND-CP of October 1, 2014

Updated: 00:00’ - 19/11/2014

 

 

THE GOVERNMENT

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 91/2014/ND-CP

Hanoi, October 1, 2014

 

 

DECREE

Amending and supplementing a number of articles of the decrees on taxes

 

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 29, 2006 Law on Tax Administration, and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the November 21, 2007 Law on Personal Income Tax, and the November 22, 2012 Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

Pursuant to the June 3, 2008 Law on Value-Added Tax, and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the June 3, 2008 Law on Enterprise Income Tax, and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax;

At the proposal of the Minister of Finance,

The Government promulgates the Decree amending and supplementing a number of articles of the decrees on taxes.

Article 1. To amend and supplement the Government’s Decree No. 218/2013/ND-CP of December 26, 2013, detailing and guiding the implementation of the Law on Enterprise Income Tax as follows:

1. To amend and supplement Point m, Clause 2, Article 3 as follows:

“m/ Differences resulting from the revaluation of assets in accordance with law for capital contribution or transfer upon division, split, merger, consolidation or transformation of enterprises, except those resulting from equitization, reorganization and renewal of wholly state-owned enterprises...

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