Vietnam: What does xem bóng đá trực tiếp trên youtube annual corporate income tax finalization include?
Vietnam: What does xem bóng đá trực tiếp trên youtube annual corporate income tax finalization include?
Pursuant to point b, clause 3, Article 43 of xem bóng đá trực tiếp trên youtubeLaw on Tax Administration 2019, Circular 200/2014/TT-BTC, Circular 80/2021/TT-BTC, Nghị định 132/2020/NĐ-CP, xem bóng đá trực tiếp trên youtube dossier for annual corporate income tax finalization includes:
(1)Annual corporate income tax declaration according to Form No. 03/CIT issued together withCircular 80/2021/TT-BTC.
(2)Annual financial statements, including:
- Balance sheet (Form No. B01-DN issued together withCircular 200/2014/TT-BTC);
- Profit and loss statement (Form No. B02-DNN issued together withCircular 200/2014/TT-BTC);
- Cash flow statement by xem bóng đá trực tiếp trên youtube direct method and cash flow statement by xem bóng đá trực tiếp trên youtube indirect method (issued together with Circular 200/2014/TT-BTC);
- Notes to xem bóng đá trực tiếp trên youtube financial statements (Form No. B09-DN issued together withCircular 200/2014/TT-BTC);
(3)Authorization letter if not performed by xem bóng đá trực tiếp trên youtube legal representative.
In addition, based on xem bóng đá trực tiếp trên youtube actual business situation, xem bóng đá trực tiếp trên youtube enterprise must submit additional documents as follows:
(4)Annex on Business results issued together withCircular 80/2021/TT-BTC
- Form No. 03-1A/CIT for enterprises in production, commerce, or service sectors.
- Form No. 03-1B/CIT for enterprises in xem bóng đá trực tiếp trên youtube banking and credit sectors.
- Form No. 03-1C/CIT for securities companies or fund management companies.
(5)Annex on Loss carryforward (Form No. 03-2/CIT issued together withCircular 80/2021/TT-BTC).
(6)Annexes on Corporate income tax incentives (issued together withCircular 80/2021/TT-BTC):
- Form No. 03-3A/CIT for newly established business establishments from investment projects, relocated business establishments, or new investment projects.
- Form No. 03-3B/CIT for business establishments investing in new production lines, expanding scale, replacing technology, improving ecological environment, or enhancing production capacity (expansion investment).
- Form No. 03-3C/CIT for enterprises employing ethnic minority workers or engaging in production, construction, and transportation using a large number of female workers.
- Form No. 03-3D/CIT for science and technology enterprises or those transferring technology in priority transfer fields.
xem bóng đá trực tiếp trên youtube accompanying documents for declaring and paying tax for Vietnamese enterprises investing abroad regarding income from overseas investment projects include:
- A copy of xem bóng đá trực tiếp trên youtube foreign income tax declaration confirmed by xem bóng đá trực tiếp trên youtube taxpayer;
- A copy of xem bóng đá trực tiếp trên youtube foreign tax payment receipt confirmed by xem bóng đá trực tiếp trên youtube taxpayer or xem bóng đá trực tiếp trên youtube original confirmation from xem bóng đá trực tiếp trên youtube foreign tax authority for xem bóng đá trực tiếp trên youtube paid tax or a copy of an equivalent value document confirmed by xem bóng đá trực tiếp trên youtube taxpayer.
Vietnam: What does xem bóng đá trực tiếp trên youtube annual corporate income tax finalization include?(Image from Internet)
How to determine thecorporate income tax payment in Vietnam?
According to Article 12 ofCircular 78/2014/TT-BTC, xem bóng đá trực tiếp trên youtube principles for determining xem bóng đá trực tiếp trên youtube place where enterprises pay CIT are as follows:
+ Enterprises pay tax at xem bóng đá trực tiếp trên youtube location of their headquarters.
+ If enterprises have production facilities (including processing and assembly bases) that are dependent and operate in provinces or cities under central authority different from xem bóng đá trực tiếp trên youtube headquarters, xem bóng đá trực tiếp trên youtube tax is calculated at both xem bóng đá trực tiếp trên youtube headquarters and xem bóng đá trực tiếp trên youtube location of xem bóng đá trực tiếp trên youtube production facilities.
+ xem bóng đá trực tiếp trên youtube allocation of payable tax as mentioned above does not apply to enterprises with projects, construction items, or dependent accounting construction bases.
What is xem bóng đá trực tiếp trên youtube corporate income tax rate in Vietnam?
Based on Article 10 of xem bóng đá trực tiếp trên youtubeLaw on Corporate Income Tax 2008, amended and supplemented by clause 6, Article 1 of xem bóng đá trực tiếp trên youtubeLaw on Corporate Income Tax Amendment 2013, xem bóng đá trực tiếp trên youtube regulation states:
Tax Rate
1. xem bóng đá trực tiếp trên youtube corporate income tax rate is 22%, except as specified in clauses 2 and 3 of this Article, and for entities eligible for tax rate preferences according to Article 13 of this Law.
Cases previously subjected to a 22% tax rate will switch to a 20% tax rate from January 01, 2016.
2. Enterprises with total annual revenue not exceeding twenty billion VND apply a 20% tax rate.
xem bóng đá trực tiếp trên youtube revenue basis for determining eligibility for xem bóng đá trực tiếp trên youtube 20% tax rate is xem bóng đá trực tiếp trên youtube revenue of xem bóng đá trực tiếp trên youtube preceding year.
3. xem bóng đá trực tiếp trên youtube corporate income tax rate for exploration and exploitation activities of oil, gas, and other precious resources in Vietnam ranges from 32% to 50% depending on each project and business facility.
xem bóng đá trực tiếp trên youtube Government of Vietnam stipulates detailed regulations and provides guidance on xem bóng đá trực tiếp trên youtube implementation of this Article.
Thus, xem bóng đá trực tiếp trên youtube CIT rate in 2024 applied to enterprises is: 20%.
However, for enterprises engaged in exploration, investigation, and extraction of oil, gas, and other precious resources in Vietnam, xem bóng đá trực tiếp trên youtube applicable tax rate ranges from 32% to 50% in accordance with each project and business establishment.
Pursuant to Article 10 ofNghị định 218/2013/NĐ-CPwhich provides further details on xem bóng đá trực tiếp trên youtube tax rate for exploration, investigation, and extraction of oil and precious resources in Vietnam, specifically:
+ For exploration, investigation, and extraction of oil and gas, based on xem bóng đá trực tiếp trên youtube location, exploitation conditions, and reservoir size, xem bóng đá trực tiếp trên youtube Prime Minister of Vietnam decides xem bóng đá trực tiếp trên youtube specific tax rate suitable for each project and business establishment upon xem bóng đá trực tiếp trên youtube recommendation of xem bóng đá trực tiếp trên youtube Minister of Finance.
+ For platinum, gold, silver, tin, tungsten, antimony, gemstones, and rare earth mining sites, a 50% tax rate applies. If 70% or more of xem bóng đá trực tiếp trên youtube designated area is located in economically and socially difficult areas, xem bóng đá trực tiếp trên youtube applied corporate income tax rate is 40%, as determined in xem bóng đá trực tiếp trên youtube preferential tax area list attached to this Decree.
