{"id":841,"date":"2013-10-22T04:45:26","date_gmt":"2013-10-22T04:45:26","guid":{"rendered":"http:\/\/asiattorney.amagumolabs.io\/back-to-work-with-good-news-tax-update-august-2013\/"},"modified":"2018-06-06T04:55:29","modified_gmt":"2018-06-06T04:55:29","slug":"back-to-work-with-good-news-tax-update-august-2013","status":"publish","type":"post","link":"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/","title":{"rendered":"LES BONNES NOUVELLES DE LA RENTR\u00c9E ACTUALIT\u00c9 FISCALE \u2013 AOUT 2013"},"content":{"rendered":"

Afin de stimuler la croissance \u00e9conomique du pays, le Gouvernement vietnamien vient de promulguer un grand nombre de mesures visant \u00e0 soutenir les entreprises et les particuliers, parmi lesquelles se trouve la nouvelle politique fiscale qu’il valait la peine d’attendre.<\/span><\/p>\n

FIDAL ASIATTORNEYS vous pr\u00e9sente ici les nouveaut\u00e9s fiscales concernant les principales mesures applicables \u00e0\u00a0l\u2019Imp\u00f4t sur le Revenu des Personnes Physiques (\u00abIRPP<\/strong><\/b>\u00bb) (I) et \u00e0 l\u2019Imp\u00f4t sur le revenu des Soci\u00e9t\u00e9s. (\u00abIS<\/strong><\/b>\u00bb) (II).<\/span><\/p>\n

\"\"<\/p>\n

    \n
  1. Nouveaut\u00e9s relatives \u00e0 L\u2019Imp\u00f4t sur le Revenu des Personnes Physiques<\/span><\/strong><\/b><\/li>\n<\/ol>\n

    En bref: Augmentation des all\u00e9gements fiscaux ax\u00e9s sur la famille, d\u00e9claration fiscale trimestrielle\u00a0<\/span><\/em><\/strong><\/b>et revalorisation des seuils d\u2019exon\u00e9ration pour l\u2019imposition des revenus.<\/span><\/em><\/strong><\/b><\/p>\n

    En Novembre 2012, l’Assembl\u00e9e Nationale a promulgu\u00e9 la loi portant modification et compl\u00e9ment de la loi sur l\u2019IRPP. Toutefois, il a fallu attendre 07 mois, le 27 juin et le 15 aout 2013 pour que le gouvernement promulgue le D\u00e9cret 65\/2013\/ND-CP et la Circulaire 113\/2013\/TT-BTC pour orienter l\u2019application de cette loi. Ces instruments mettent en place un\u00a0r\u00e9gime plus favorable pour les contribuables<\/strong><\/b>\u00a0et\u00a0simplifie les proc\u00e9dures de d\u00e9claration<\/strong><\/b>\u00a0fiscale.<\/span><\/p>\n

      \n
    1. <\/b>R\u00e9duction de l\u2019assiette imposable<\/span><\/strong><\/b><\/li>\n<\/ol>\n

      A\u0300 partir du 1er Juillet 2013, le nouveau seuil d’all\u00e9gement fiscal familial appliqu\u00e9 \u00e0 chaque individu et ses personnes \u00e0 charge est relev\u00e9 comme suit\u00a0:<\/span><\/p>\n\n\n\n\n\n
      \n

      \u00a0<\/span><\/p>\n<\/td>\n

      		\n

      Avant<\/span><\/em>\u00a0<\/span><\/em>le 1er<\/span><\/em>\u00a0<\/em><\/span>Juillet<\/span>\u00a0<\/span><\/em>2013<\/span><\/em><\/p>\n<\/td>\n

      		\n

      \u00c0<\/span><\/em>\u00a0<\/em><\/span>partir<\/span><\/em>\u00a0<\/em><\/span>du 1er<\/span><\/em>\u00a0<\/em><\/span>Juillet<\/span><\/em>\u00a0<\/em><\/span>2013<\/span><\/em><\/p>\n<\/td>\n<\/tr>\n

      \n

      Pour<\/span>\u00a0<\/span>chaque individu<\/span><\/p>\n<\/td>\n

      		\n

      4.000.000 VND<\/span><\/p>\n<\/td>\n

      		\n

      9.000.000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n

      \n

      Pour chaque personne \u00e0 charge<\/span><\/p>\n<\/td>\n

      		\n

      1.800.000 VND<\/span><\/p>\n<\/td>\n

      		\n

      3.600.000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u00a0<\/span><\/p>\n

        \n
      1. R\u00e9-application du Crit\u00e8re de 183 jours pour d\u00e9terminer la r\u00e9sidence fiscale<\/span><\/strong><\/b><\/li>\n<\/ol>\n

        Les \u00e9trangers qui r\u00e9sident plus de 183 jours au Vietnam (au lieu de 90 jours pr\u00e9c\u00e9demment) sont \u00e0 nouveau consid\u00e9r\u00e9s comme r\u00e9sidents fiscaux vietnamiens et sont donc soumis \u00e0 l\u2019IRPP du pays.<\/span><\/p>\n

        Cependant, sont r\u00e9put\u00e9s contribuables assujettis \u00e0 l’IRPP vietnamien, les \u00e9trangers r\u00e9sidant au Vietnam moins de 183 jours par an, lorsqu\u2019ils ne d\u00e9montrent pas \u00eatre r\u00e9sidents fiscaux d\u2019un autre pays.<\/span><\/p>\n

        Pour rapporter la preuve de sa r\u00e9sidence fiscale dans un autre pays, l\u2019individu doit fournir un certificat d\u00e9livr\u00e9 par l’autorit\u00e9 fiscale comp\u00e9tente du pays concern\u00e9. Si l\u2019individu est ressortissant d\u2019un pays ayant sign\u00e9 une convention fiscale avec le Vietnam, il doit pr\u00e9senter une copie de son passeport pour justifier de la dur\u00e9e de sa r\u00e9sidence.<\/span><\/p>\n

          \n
        1. Revenus exon\u00e9r\u00e9s<\/span><\/strong><\/b><\/li>\n<\/ol>\n

          Le champ d\u2019application des revenus exon\u00e9r\u00e9s d\u2019IRPP est clairement \u00e9tendu:<\/span><\/p>\n

            \n
          • {C}{C}{C}{C}aux frais de d\u00e9placement tels que les billets d\u2019avion d\u2019aller-retour pour les employ\u00e9s \u00e9trangers ou employ\u00e9s vietnamiens \u00e0 l\u2019\u00e9tranger qui rentrent chez eux une fois par an.<\/span><\/li>\n
          • {C}{C}{C}{C}aux frais de scolarit\u00e9 de leurs enfants du primaire au secondaire.<\/span><\/li>\n<\/ul>\n

            Les frais de transport ou frais de d\u00e9placement, pris en charge par l\u2019employeur pour ses employ\u00e9s \u00e9trangers travaillant dans l\u2019industrie p\u00e9troli\u00e8re et mini\u00e8re dans le cadre de la circulation des employ\u00e9s selon le contrat du travail ou le calendrier du travail conform\u00e9ment aux coutumes internationales du travail b\u00e9n\u00e9ficient \u00e9galement d\u2019une exon\u00e9ration d\u2019imp\u00f4t.<\/span><\/p>\n

              \n
            1. <\/b> D\u00e9claration de l\u2019IRPP trimestrielle<\/span><\/strong><\/b><\/li>\n<\/ol>\n

              Depuis le 1er<\/sup>\u00a0Juillet 2013, les entreprises peuvent proc\u00e9der \u00e0 leur d\u00e9claration de l\u2019IRPP de mani\u00e8re trimestrielle \u00e0 deux conditions:<\/span><\/p>\n

                \n
              • {C}{C}{C}{C}que les d\u00e9ductions d\u2019imp\u00f4ts mensuelles soient inf\u00e9rieures \u00e0 50 millions de VND;<\/span><\/li>\n
              • {C}{C}{C}{C}que la soci\u00e9t\u00e9 ne soit pas dans l\u2019obligation de proc\u00e9der \u00e0 des d\u00e9clarations fiscales mensuelles<\/span><\/li>\n<\/ul>\n

                Cette mesure r\u00e9serv\u00e9e aux petites et moyennes entreprises et aux entrepreneurs individuels vise \u00e0 simplifier les formalit\u00e9s fiscales mensuelles longues, complexes et nuisant \u00e0 la productivit\u00e9.<\/span><\/p>\n

                Le D\u00e9cret 65\/2013\/ND-CP est entr\u00e9 en vigueur le 1er<\/sup>\u00a0Juillet 2013; sa Circulaire d\u2019application 113\/2013\/TT-BTC sera appliqu\u00e9e au 1er<\/sup>\u00a0Novembre 2013. En particulier, les provisions concernant le nouvelle r\u00e9gime de l\u2019IRPP sont entr\u00e9es en vigueur a\u0300 partir de 1er<\/sup>\u00a0Juillet 2013<\/span><\/em><\/p>\n

                  \n
                1. Nouveaut\u00e9s relatives \u00e0 L\u2019IS<\/span><\/strong><\/b><\/li>\n<\/ol>\n

                  Le 13 Ao\u00fbt 2013, le Gouvernement a promulgu\u00e9 le D\u00e9cret 92\/2013\/ND-CP d\u2019application imm\u00e9diate pour orienter l\u2019application de la Loi modifiant certains articles de la loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le TVA.<\/span><\/p>\n

                    \n
                  1. Nouveau taux d\u2019IS \u00e0 20% applicables aux petites et moyennes entreprises<\/span><\/strong><\/b><\/li>\n<\/ol>\n

                    Le taux d\u2019imposition de 20 % s\u2019applique \u00e0 compter du 1er juillet 2013 aux entreprises dont le revenu imposable ne d\u00e9passe pas les 20 milliards de VND<\/span><\/strong><\/b>. Pour les entreprises cr\u00e9\u00e9es depuis moins de 12 mois, ou cr\u00e9\u00e9es dans les six premiers mois de l\u2019ann\u00e9e 2013, leur revenu imposable pour cette p\u00e9riode doit \u00eatre inf\u00e9rieur \u00e0 1.67 milliards de VND.<\/span><\/p>\n

                    Cependant, ce taux d\u2019imposition r\u00e9duit ne s\u2019applique pas aux revenus tir\u00e9s des transferts de capitaux, des apports de capitaux, aux plus-values immobili\u00e8res (sauf pour les revenus li\u00e9s a la commercialisation des logements sociaux); cession de projets d\u2019investissement, aux droits de participation dans des projets d\u2019investissement; aux droits d\u2019exploitation des min\u00e9raux et du p\u00e9trole, aux revenus provenant des activit\u00e9s commerciales hors du Vietnam, etc.<\/span><\/p>\n

                      \n
                    1. Nouveau taux\u00a0d’IS de 10 % pour les revenus tires de la commercialisation des logements sociaux<\/span><\/strong><\/b><\/li>\n<\/ol>\n

                      Le taux d\u2019imposition de 10 % s\u2019applique \u00e0 compter du 1er juillet 2013 aux revenus provenant de la vente, de la location ou de la vente et location de logements sociaux. Cette mesure du gouvernement vient soutenir le march\u00e9 moribond de l\u2019immobilier au Vietnam.<\/span><\/p>\n

                      Le D\u00e9cret 92\/2013\/ND-CP a pris effet depuis le 13 Aout 2013.<\/span><\/em><\/p>\n

                      Nous esp\u00e9rons que ces mises \u00e0 jour sur la fiscalit\u00e9 au Vietnam vous serons utiles, et sommes \u00e0 votre enti\u00e8re disposition pour tout conseil ou compl\u00e9ment d\u2019information par rapport \u00e0 votre situation particuli\u00e8re. En effet, cette note est un document \u00e0 caract\u00e8re informatif g\u00e9n\u00e9ral et ne saurait s\u2019apparenter \u00e0 un conseil juridique personnalis\u00e9.<\/span><\/em><\/p>\n

                      \u00a0<\/span>Nguyen Hoang Minh Hai<\/strong><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

                      Afin de stimuler la croissance \u00e9conomique du pays, le Gouvernement vietnamien vient de promulguer un grand nombre de mesures visant \u00e0 soutenir les entreprises et les particuliers, parmi lesquelles se trouve la nouvelle politique fiscale qu’il valait la peine d’attendre. FIDAL ASIATTORNEYS vous pr\u00e9sente ici les nouveaut\u00e9s fiscales concernant les principales mesures applicables \u00e0\u00a0l\u2019Imp\u00f4t sur […]<\/p>\n","protected":false},"author":5,"featured_media":839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication"],"yoast_head":"\nLES BONNES NOUVELLES DE LA RENTR\u00c9E ACTUALIT\u00c9 FISCALE \u2013 AOUT 2013 - Fidal Asiattorneys<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LES BONNES NOUVELLES DE LA RENTR\u00c9E ACTUALIT\u00c9 FISCALE \u2013 AOUT 2013 - Fidal Asiattorneys\" \/>\n<meta property=\"og:description\" content=\"Afin de stimuler la croissance \u00e9conomique du pays, le Gouvernement vietnamien vient de promulguer un grand nombre de mesures visant \u00e0 soutenir les entreprises et les particuliers, parmi lesquelles se trouve la nouvelle politique fiscale qu’il valait la peine d’attendre. FIDAL ASIATTORNEYS vous pr\u00e9sente ici les nouveaut\u00e9s fiscales concernant les principales mesures applicables \u00e0\u00a0l\u2019Imp\u00f4t sur […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\" \/>\n<meta property=\"og:site_name\" content=\"Fidal Asiattorneys\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/FidalAsiattorneys\" \/>\n<meta property=\"article:published_time\" content=\"2013-10-22T04:45:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-06-06T04:55:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asiattorney.com\/wp-content\/uploads\/tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"450\" \/>\n\t<meta property=\"og:image:height\" content=\"330\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"support@amagumolabs.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"support@amagumolabs.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\"},\"author\":{\"name\":\"support@amagumolabs.com\",\"@id\":\"https:\/\/54.179.223.75\/#\/schema\/person\/37db6c8eab1b4be1010713b7b8e39923\"},\"headline\":\"LES BONNES NOUVELLES DE LA RENTR\u00c9E ACTUALIT\u00c9 FISCALE \u2013 AOUT 2013\",\"datePublished\":\"2013-10-22T04:45:26+00:00\",\"dateModified\":\"2018-06-06T04:55:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\"},\"wordCount\":995,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/54.179.223.75\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.asiattorney.com\/wp-content\/uploads\/tax.jpg\",\"articleSection\":[\"Publications\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\",\"url\":\"https:\/\/www.asiattorney.com\/fr\/back-to-work-with-good-news-tax-update-august-2013\/\",\"name\":\"LES BONNES NOUVELLES DE LA RENTR\u00c9E ACTUALIT\u00c9 FISCALE \u2013 AOUT 2013 - 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