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Legal basis

Before 2nd August, 2014

According to Point 2.3, Clause 2, Article 6 Circular 123/2012/TT-BTC:

“2.3. Expenses for raw materials, supplies, fuel, energy and goods in excess of reasonable consumption.

Enterprises build and manage the consumption norm of raw materials, supplies, fuel, energy, goods used in production and business. This norm is built from the beginning of the year or early product manufacturing period and kept at the enterprises and fully presented with the tax agencies upon their requirements.

Particularly the main norm of the principal products of the enterprises, they shall inform the tax authorities under direct management within the first 03 months of the year or 03 months after the start of production and business (for newly established enterprises or where the enterprises supplement the production of new products but these products are subject to notification of the norms but not being announced yet). The list of major norms of the principal products of enterprises shall be decided by the enterprises.

In case the enterprises during the time of production and business make adjustment and supplement the consumption norms of the raw materials and have informed the tax agencies, they must also notify the tax agency under direct management. The deadline for reporting to tax authorities to adjust and supplement the consumption rate is the time limit for submission of the finalization declaration of enterprise income tax in accordance with regulations of the settlement year. In case some raw materials, supplies, fuel and goods the State has issued the consumption rate shall comply with the norms issued by the State. In case the enterprises fail to notify the tax agency within the time limit prescribed, the tax agency during the inspection and checking shall have the right to determine the cost of raw materials, supplies and goods. The determination of the cost of raw materials, supplies and goods shall be based on the law on tax administration.”

=> Thus, for enterprise this period:

+/ Build their own norm

+/ Send key norms of key products of the enterprise to the supervisory tax authority within the first 3 months of the year or from the date of commencement of production and business

+/ Notice of adjustment and supplement of the notified norm must be informed to tax authority in the same deadline for submission of CIT finalization declaration, according to the provisions of settlement year (90 days after the end of fiscal year)

+/ If an enterprise fails to notify the tax authority within the prescribed time limit, the tax authority can reserve the right to fix the cost of raw materials upon inspection.

Before 6^th August, 2015:

According to Point 2.3, Clause 2, Article 6 Circular 78/2014/TT-BTC:

“2.3. Expenses for raw materials, materials, fuel, energy and goods in excess of reasonable consumption norms.

Enterprises shall themselves build and manage consumption norms of raw materials, materials, fuel, energy and goods used in production and business. These norms must be elaborated from the beginning of the year or the product manufacturing period and kept at the enterprises.

For a number of raw materials, materials, fuel and goods with consumption norms prescribed by the State, enterprises shall apply these norms.”

=> Thus, for enterprise this period:

+/ Build norms and save themselves with respect to materials, fuel which the regulations of the state haven’t ruled on

+/ Against the previous period, there is a deregulation of norm notice and notice of adjustment and supplement of norms to tax authority in this period.

From 6^th August, 2015:

New regulation at Circular 96/2015/TT-BTC

According to Point 2.3, Clause 2, Article 4 Circular 96/2015/TT-BTC (amended in Article 6, Circular 78/2014/TT-BTC):

“2.3. Expenditure on consumption of raw materials, fuel, energy, and goods beyond limits on reasonable expenses imposed by the State”

=> Thus, for enterprise this period:

+/ The non-deductible expense for norm excess is only applied to materials, fuels, energy and goods which have been issued by the State

+/ Enterprises do not need to build norm and save at enterprises with raw materials, fuels which have not been prescribed by the State

+/ Against the 2 previous periods, this time enterprises do not need to build norm, nor need to inform norm for raw materials and fuels that have not been issued by the State.