MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 176/2010/TT-BTC
Hanoi, November 05, 2010
 
CIRCULAR
GUIDING ENTERPRISE TO PREVIOUSLY DEDUCT FROM COSTS WHEN DETERMINING INCOMES SUBJECT TO CORPORATE INCOME TAX IN ORDER TO CREATE AN ASSISTANCE SOURCE FOR THE POOR DISTRICTS IN IMPLEMENTING RESOLUTION NO. 30a/2008/NQ-CP DATED DECEMBER 27, 2008 OF THE GOVERNMENT ON RAPID AND SUSTAINABLE POVERTY REDUCTION SUPPORT PROGRAM FOR 61 POOR DISTRICTS
documents guiding the implementation guiding the implementation of the Law on Tax Administration No.29/11/2006 78/2006/QH11dated  29/11/2006 andthe documents;Pursuant to the Law on Enterprise Income Tax No.14/2008/QH12 and
Pursuant to the Resolution No.30a/2008/NQ-CP dated 27/12/2008 of the Government on rapid and sustainable poverty reduction support program for 61 poor districts;
Pursuant to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After having directive opinion of the Prime Minister in the official dispatch No.3741/VPCP-KTTH dated 03/6/2010 of the Government Office,
The Ministry of Finance guides enterprises to previously deduct from costs when determining incomes subject to Corporate Income Tax (CIT) to assist for the poor districts in implementing the Resolution No.30a/2008/NQ-CP dated 27/12/2008 as follows:
Article 1. Subjects and scope of application
This Circular guides on calculating costs or previously deducting from costs when determining incomes subject to Corporate Income Tax (CIT) for the enterprises to assist or creating source for the enterprises to assist for the poor districtsin implementing the Resolution30a dated 27/12/2008 of the Government on rapid and sustainable poverty reduction support program for 61 poor districts (hereinafter referred to as Resolution No.30a).
The poor districts to be of the list of poor districts are subject to the Resolution No.30a, provided for in point 1 item IV of official dispatch No.705/TTg-KGVX dated 11/5/2009 of the Prime Minister and Annex I - the list of poor districts subject to the Resolution No.30a issuing attached herewith. In case, the Prime Minister provides for otherwise, provisions of the Prime Minister shall be complied with.
The concept of enterprise in this Circular shall be construed as business concept has been defined in the CIT Law No.14/2008/QH12 and the guidelines.