On the afternoon of September 22, the National Assembly Standing Committee gave opinions on the draft Law amending and supplementing a number of articles of the Law on Corporate Income Tax (CIT), the Law on Non-Agricultural Land Use Tax (SDĐPNN), and the Law on Personal Income Tax (PIT).
The Government's report shows that the draft Law stipulates supplementing 3 contents, including supplementing regulations on corporate income tax and personal income tax exemption for income of businesses and individuals doing business from providing meals to educational institutions and medical examination and treatment facilities.
According to the submission, to contribute to overcoming the limitations and inadequacies of food safety assurance in educational institutions, medical examination and treatment facilities, encouraging businesses and individuals doing business to provide quality meals for students, medical staff and patients, ensuring food safety, the Government proposes:
Supplementing regulations that businesses providing meals to educational institutions and medical examination and treatment facilities in accordance with the law on education and the law on health are exempt from corporate income tax calculated on the income from providing meals to educational institutions and medical examination and treatment facilities.
The draft law also supplements personal income tax exemption for resident individuals for income from business providing meals to educational institutions, medical examination and treatment facilities in accordance with the law on education and the law on health to ensure equality between businesses and individual businesses jointly providing meal services to educational institutions and medical examination and treatment facilities.
The Government also proposed to supplement tax exemption for both catering businesses, public science and technology organizations, and public educational institutions that pay corporate income tax at a percentage rate on revenue specified in Clause 2, Article 11 of the Law on Corporate Income Tax No. 67/2025/QH15.
Preliminary appraisal of the draft law, Member of the Party Central Committee, Chairman of the Economic and Finance Committee Phan Van Mai said that regarding the policy of corporate income tax and personal income tax exemption for income of businesses and individuals doing business from services providing meals for educational institutions and medical examination and treatment facilities, the Standing Committee found that the explanatory content was not really satisfactory about the political basis, practical basis, as well as the legal basis and policy objectives.
Therefore, the Standing Committee does not agree to supplement policies and amend and supplement these provisions of the Law on Corporate Income Tax and Personal Income Tax as stated in the draft Law.
The Standing Committee of the Committee submits to the National Assembly Standing Committee for permission to adjust the name of the Draft Law amending and supplementing a number of articles of the Law on SDĐPNN to the Draft Law amending and supplementing a number of articles of the Law on CIT, Law on SDĐPNN (no amendment to the Law on PIT).
Regarding corporate income tax exemption for businesses providing meals to educational institutions and medical examination and treatment facilities in accordance with the law on education and the law on health, the Standing Committee believes that the full exemption of corporate income tax and personal income tax for income from providing meals to educational institutions and medical examination and treatment facilities does not have political, legal and practical grounds.
The issuance of tax exemption policies for businesses and individuals doing business in providing meal services is not a direct tool to ensure compliance with food safety regulations.
At the same time, there is no clear basis to affirm that the benefits from tax exemption will be used by businesses to reduce meal prices or improve meal quality, so it is not agreed to supplement this policy in the draft Law.
