trực tiếp bóng đá hôm nay euro không có giấy tờ chứng minh có được tính trừ thuế thu nhập doanh nghiệp

How to prepare management records to prove trực tiếp bóng đá euro hôm nay owned by the enterprise in Vietnam?

Pursuant to Article 5 ofCircular 45/2013/TT-BTC, the regulations on fixed asset management records are as follows:

Principles of fixed asset management:

1. Every fixed asset (FA) in the enterprise must have its own dossier (including a handover record of the FA, contract, invoice for the purchase of the FA, and other related documents and papers). Each FA must be classified, numbered, and have its own card, be monitored in detail according to each fixed asset object and be reflected in the fixed asset tracking ledger.

2. Each FA must be managed according to the original price, accumulated depreciation, and residual value on the accounting books:

The residual value on the accounting books of the FA = Original price of the fixed asset - Accumulated depreciation of the FA

3. For FAs that are unnecessary, waiting for liquidation but have not yet been fully depreciated, the enterprise must manage, monitor, and preserve in accordance with current regulations and depreciate according to the provisions of this Circular.

4. Enterprises must manage fully depreciated trực tiếp bóng đá euro hôm nay that are still participating in business activities as ordinary FAs.

Accordingly, trực tiếp bóng đá euro hôm nay in an enterprise must have a separate dossier, including:

- Handover record of trực tiếp bóng đá euro hôm nay;

- Contract;

- Invoice for the purchase of trực tiếp bóng đá euro hôm nay;

- Other related documents and papers.

trực tiếp bóng đá euro hôm nay must be classified, numbered, and have their own cards, monitored in detail according to each asset object, and reflected in the fixed asset tracking ledger.

Shall trực tiếp bóng đá euro hôm nay without proof be deducted from corporate income tax in Vietnam? (Image from the Internet)

Shallfixed assets without proof of ownership be deducted from corporate income tax in Vietnam?

Pursuant to Article 6 ofCircular 78/2014/TT-BTC, as amended by Article 4 ofCircular 96/2015/TT-BTC, the regulation is as follows:

Deductions and non-deductions when determining taxable income

....

2. Non-deductible expenses when determining taxable income include:

...

2.2. Depreciation of trực tiếp bóng đá euro hôm nay in the following cases:

a) Depreciation of trực tiếp bóng đá euro hôm nay not used for the production or business activities of goods and services.

Specific trực tiếp bóng đá euro hôm nay for employee work at the enterprise such as: mid-shift dormitory, mid-shift canteen, changing room, restroom, medical room or station for healthcare, training facilities, vocational training, library, childcare facilities, sports area, and equipment, furniture that qualify as trực tiếp bóng đá euro hôm nay installed in the mentioned facilities; fresh water tanks, parking places; employee transport vehicles, direct housing for employees; expenses for physical infrastructure construction, purchasing machinery, equipment as trực tiếp bóng đá euro hôm nay for organizing vocational education activities which are depreciable as deductible expenses when determining taxable income.

b) Depreciation of trực tiếp bóng đá euro hôm nay without documents proving ownership of the enterprise (except for leased financial trực tiếp bóng đá euro hôm nay).

c) Depreciation of trực tiếp bóng đá euro hôm nay not managed, monitored, or accounted for in the enterprise's accounting books following current asset management and accounting policies.

In the case where trực tiếp bóng đá euro hôm nay do not have documents proving ownership by the enterprise, they will not be deductible for corporate income tax.

Except for trực tiếp bóng đá euro hôm nay of financial leasing, proving ownership documents are not required.

What are trực tiếp bóng đá euro hôm nay of financial leasing of the enterprise in Vietnam?

Based on Clause 3, Article 2 ofCircular 45/2013/TT-BTC, trực tiếp bóng đá euro hôm nay of financial leasing are assets that enterprises lease from financial leasing companies.

At the end of the lease term, the enterprise will have the right to choose to purchase the leased asset or continue to lease it under the conditions agreed upon in the financial lease contract.

The total rent for a type of asset as stated in the financial leasing contract must be at least equivalent to the value of that asset at the time of signing the contract.

All leased trực tiếp bóng đá euro hôm nay not meeting the above-mentioned conditions are considered lease operating assets.

Additionally, as per point b, Clause 2, Article 8 of Circular 45/2013/TT-BTC, when leasing trực tiếp bóng đá euro hôm nay under financial lease, the leasing and lessor enterprises need to note:

- The lessee enterprise must monitor, manage, and use the leased trực tiếp bóng đá euro hôm nay as if they were owned by the enterprise and must fulfill all obligations committed in the fixed asset leasing contract.

- The lessor enterprise, as the investor, must monitor and implement correctly the provisions in the fixed asset leasing contract.