Xác định điều kiện doanh nghiệp được gia hạn nộp thuế và tiền thuê đất

According to Article 2 of Decree 41/2020 / ND-CP stipulating the subjects eligible for extension, there are 2 main cases:

– Small and micro enterprises

– Enterprises, organizations, households and individuals engaged in production and business activities in economic sectors affected by Covid 19

1. Identify micro and small enterprises

Detailed provisions for identifying micro and small enterprises are specified in the Law on Support for Small and Medium Enterprises No. 04/2017 / QH14 and Decree No. 39/2018 / ND-CP dated 11 March 2018. Based on Article 6,7,8,9,10 of Decree No. 39/2018 / ND-CP, There are 4 criterias used to determine:

• Business line
• Number of employees
• Total revenue/Total capital

To determine the size of the small or micro enterprise the company should be satisfy the conditions of business line and the number of employees and one of the two conditions of total turnover and total capital. Points to note when defining indicators:

1. About business line:

– Based on regulations on economic system and reconcile with the information on business registration of enterprises.

– In the case of businesses operating in many fields, the basis for identifying the field will be the field with the highest revenue or the field that employs the most employees (priority is turnover, followed by number amount of labor)

1. Regarding the number of employees:

– Average number of employees participating in social insurance

– The average number of employees participating in social insurance is calculated by the total number of employees participating in social insurance of the year divided by the number of months in the year and determined on the voucher of payment of social insurance of the preceding year.

In case an enterprise operates less than 01 year, the average number of employees participating in social insurance is calculated by the total number of employees participating in social insurance of the operating months divided by the number of operating months.

1. About total capital:

– Shown on the financial statements of the preceding year submitted to the tax authorities

– Or at the end of the preceding quarter (with enterprises operating <1 year)

1. About sales

– Shown on the financial statements of the preceding year submitted to the tax authorities

– Or based on the total capital sources (with enterprises operating <1 year or not generating revenue)

Below is a summary of information on conditions to determine the size of the business

3, Industries of enterprises

B1: Check the ERC and IRC

B2: Check on https://dangkykinhdoanh.gov.vn/vn/Pages/Trangchu.aspx