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No. 21/2011/QD-TTg

Taxes:Enterprise Income Tax

Date of Promulgation:

Date of Implementatio:2011-04-06



No. 21/2011/QD-TTg

Independence– Freedom – Happiness 

Hanoi, April 06, 2011






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

Pursuant to the November 29, 2006 Law on Tax Management;

Pursuant to the April 03, 2011  Resolution No.77/NQ-CP of the Government;

At the proposal of Minister of Finance,


Article 1. Subjects and extension time of paying enterprise income tax

1. Extension time for paying tax is 01 year since the deadline of paying tax provided by the Law on Tax Management for the Small and Medium sized Enterprises’s amount of income tax which they must to pay in 2011.

The Small and Medium sized Enterprises (SMEs) as provided in this clause are the enterprises satisfy criterion on capital or workforce under provisions in clause 1 Article 3 of the Decree June 30, 2009 No.56/2009/ND-CP of the Government on support of SMEs development, except of level 1 enterprises, special level enterprises, belonging to economic groups; enterprises are companies operated under model of subsidiary-parent company in which ent company is not the SME and holding over 50% of the subsidiary company’s ownership capital.

2. SMEs as provided in clause 1 of this Article are not extended the deadline for paying tax regard to the amount of enterprise income tax from operations of real estate business, finance, banking, insurance, stocks, lotteries, from services business which are cases of special consumption tax and income from business goods which are not encouraged to import under laws.

3. Extension the dedline for paying tax as provided clause 1 of this Article just applies for the enterprises implement regime of account, invoice, documents under laws and register to pay tax according to declaration.

Article 2. Defining amount of enterprise income tax extended 

1. Amount of extended enterprise income tax is the amount of quarterly provisional calculated tax, the amount of tax in the 2011 final statement, including the amount of 2010 tax forwarded to pay in 2011 under regulations of laws on enterprise income tax.

2. In case the enterprises have many lines of business, operation domains, extended enterprise income tax shall not be included the tax calculated for incomes from business operations of real estate, finance, banking, insurance, stocks, incomes from business services subjected to special consumption tax and  incomes form goods not encouraged to import.

Article 3. Extended deadline for tax paying 

1. Extended deadline for tax paying for the amount of provisional calculated paying tax of quarter I year 2011 is not later than the April 30, 2012.

2. Extended deadline for tax paying for the amount of provisional calculated paying tax of quarter II year 2011 is not later than July 30, 2012.

3. Extended deadline for tax paying for the amount of provisional calculated paying tax of quarter III year 2011 is not later than October 30, 2012.

4. Extended deadline for tax paying for the amount of provisional calculated paying tax of quarter IV year 2011 is not later than March 31, 2013.

In case the dates of tax paying provided in clauses 1, 2, 3 and 4 of this Article are days off under regulations of law, extended deadline for tax paying shall be defined as the next working day.

Article 4. Implementation provisions

1. This Decision takes effect since the signing date.

2. The Ministry of Finance guides the implementation of this Decision.

3. Ministers, Heads of ministerial level agencies, and Heads of Governmental agencies, Chairmen of People’s Committees of centrally-affiliated Cities and Provinces shall be responsible for the implementation of this Decision.




Nguyen Tan Dung



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