Hạn chót nộp hồ sơ khai quyết toán xoilac tv trực tiếp bóng đá hôm nayế TNCN 2024? Những đối tượng nào phài
Vietnam: What does trực tiếp bóng đá hôm nay euro Corporate Income Tax (CIT) finalization dossier include?
trực tiếp bóng đá hôm nay euro CIT finalization dossier is one of trực tiếp bóng đá hôm nay euro crucial procedures that enterprises need to carry out annually to comply with trực tiếp bóng đá hôm nay euro tax laws. Timely preparation and submission of trực tiếp bóng đá hôm nay euro dossier not only help enterprises avoid legal risks but also ensure transparency in financial activities.
Based on Article 43 of trực tiếp bóng đá hôm nay euroTax Administration Law 2019andCircular 80/2021/TT-BTC, trực tiếp bóng đá hôm nay euro regulations regarding trực tiếp bóng đá hôm nay euro CIT finalization dossier are as follows:
(1) CIT finalization dossier using trực tiếp bóng đá hôm nay euro revenue-expense method:
- CIT finalization declaration form (applicable to trực tiếp bóng đá hôm nay euro revenue-expense method) according to Form No. 03/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC...Download
- Annual financial statements. Depending on each case, enterprises may also provide financial statements up to trực tiếp bóng đá hôm nay euro time of decision on dissolution, division, merger, consolidation, change of enterprise type, change of ownership form, or termination of business activities.
- Declaration of related-party transactions
- Appendices of production and business activity results of enterprises (select trực tiếp bóng đá hôm nay euro appropriate appendix based on trực tiếp bóng đá hôm nay euro enterprise's situation) issued with Appendix 2 ofCircular 80/2021/TT-BTCas follows:
+ Appendix of production and business activity results (applies to manufacturing, trade, service industries, excluding security, defense companies) according to Form No. 03-1A/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Appendix of production and business activity results (applies to banking, credit industries) according to Form No. 03-1B/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Appendix of production and business activity results (applies to securities companies, investment fund management companies) according to Form No. 03-1C/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Loss transfer appendix according to Form No. 03-2/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Preferential appendix for income from new investment projects, income of enterprises entitled to CIT incentives according to Form No. 03-3A/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Preferential appendix for business establishments investing in expansion, increasing capacity, or renewing production technology (expansion investment projects) according to Form No. 03-3B/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC;
+ Preferential appendix for enterprises employing ethnic minority labor or enterprises in manufacturing, construction, transportation using a large number of female workers according to Form No. 03-3C/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ Preferential appendix for scientific and technological enterprises or enterprises conducting technology transfer in priority areas according to Form No. 03-3D/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ CIT paid abroad appendix according to Form No. 03-4/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ CIT on real estate transfer activities appendix according to Form No. 03-5/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ Report on trực tiếp bóng đá hôm nay euro appropriation and use of trực tiếp bóng đá hôm nay euro science and technology fund appendix according to Form No. 03-6/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ Appendix for trực tiếp bóng đá hôm nay euro allocation of CIT payable to localities benefiting from revenue sources for production establishments according to Form 03-8/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.
+ Appendix for trực tiếp bóng đá hôm nay euro allocation of CIT payable to localities benefiting from revenue sources for real estate transfer activities according to Form 03-8A/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ Appendix for trực tiếp bóng đá hôm nay euro allocation of CIT payable to localities benefiting from revenue sources for hydropower production activities according to Form 03-8B/TNDN issued with Appendix II of Circular 80/2021/TT-BTC.
+ Appendix for trực tiếp bóng đá hôm nay euro allocation of CIT payable to localities benefiting from revenue sources for electronic lottery business activities according to Form 03-8C/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
+ Appendix for trực tiếp bóng đá hôm nay euro list of documents for temporary CIT payment of real estate transfer activities receiving payments in-progress without final delivery during trực tiếp bóng đá hôm nay euro year according to Form 03-9/TNDN issued with Appendix 2 ofCircular 80/2021/TT-BTC.
- In cases where an enterprise has investment projects abroad, in addition to trực tiếp bóng đá hôm nay euro above-mentioned documents, trực tiếp bóng đá hôm nay euro enterprise must supplement: A copy of trực tiếp bóng đá hôm nay euro foreign income tax declaration form certified by trực tiếp bóng đá hôm nay euro taxpayer; A copy of trực tiếp bóng đá hôm nay euro foreign tax payment document certified by trực tiếp bóng đá hôm nay euro taxpayer, or trực tiếp bóng đá hôm nay euro original certification from trực tiếp bóng đá hôm nay euro foreign tax authority regarding trực tiếp bóng đá hôm nay euro amount of tax paid, or a copy of equivalent value documents certified by trực tiếp bóng đá hôm nay euro taxpayer.
(2) CIT finalization dossier for enterprises engaged in crude oil and natural gas extraction and sales
- CIT finalization declaration according to Form 02/TNDN-DK issued with Appendix 2 ofCircular 80/2021/TT-BTC
- Detailed appendix on oil contractor's tax obligations according to Form 01/PL-DK issued with Appendix 2 ofCircular 80/2021/TT-BTC
- Annual financial statements or financial statements to trực tiếp bóng đá hôm nay euro end date of trực tiếp bóng đá hôm nay euro oil contract.
What does trực tiếp bóng đá hôm nay euro Corporate Income Tax finalization dossier include? (Image from trực tiếp bóng đá hôm nay euro Internet)
When is trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro CIT finalization dossier in Vietnam?
According to Point a, Article 44 of trực tiếp bóng đá hôm nay euroTax Administration Law 2019, trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro CIT declaration dossier in 2024 is as follows:
Tax Declaration Submission Deadline
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- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration dossiers for taxes calculated annually is stipulated as follows:
a) No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro third month from trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for trực tiếp bóng đá hôm nay euro annual tax finalization dossier; no later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for trực tiếp bóng đá hôm nay euro annual tax declaration dossier;
b) No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro fourth month from trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year for trực tiếp bóng đá hôm nay euro tax finalization dossier for personal income tax of individuals directly finalizing tax;
c) No later than December 15 of trực tiếp bóng đá hôm nay euro preceding year for trực tiếp bóng đá hôm nay euro tax estimation declaration dossier for business households and individuals who pay tax using trực tiếp bóng đá hôm nay euro estimation method; in case of new business activities by business households and individuals, trực tiếp bóng đá hôm nay euro latest deadline is 10 days from trực tiếp bóng đá hôm nay euro start of business activities.
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Thus, trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro CIT finalization dossier is trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro third month from trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year or fiscal year. trực tiếp bóng đá hôm nay euro latest is trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for trực tiếp bóng đá hôm nay euro annual tax declaration dossier;
For how many years can an enterprise carry forward losses from CIT finalization in Vietnam?
According to Article 9 ofCircular 78/2014/TT-BTC, trực tiếp bóng đá hôm nay euro regulations on loss determination and loss carryforward states:
Determination and Carryforward of Losses
1. A loss incurred during trực tiếp bóng đá hôm nay euro tax period is trực tiếp bóng đá hôm nay euro negative difference in taxable income, excluding losses carried forward from previous years.
2. An enterprise, after finalizing taxes, if it incurs a loss, is required to fully and continuously carry forward trực tiếp bóng đá hôm nay euro loss to taxable income (taxable income minus tax-exempt income) in subsequent years. trực tiếp bóng đá hôm nay euro continuous loss carryforward period shall not exceed 5 years from trực tiếp bóng đá hôm nay euro year following trực tiếp bóng đá hôm nay euro year in which trực tiếp bóng đá hôm nay euro loss is incurred.
Enterprises temporarily carry forward losses to taxable income in quarters of trực tiếp bóng đá hôm nay euro following year when preparing provisional declarations and then formally carry forward in trực tiếp bóng đá hôm nay euro following year when preparing trực tiếp bóng đá hôm nay euro annual tax finalization declaration.
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Accordingly, enterprises after finalizing taxes and incurring losses may carry forward losses continuously for a period not exceeding 5 years, starting from trực tiếp bóng đá hôm nay euro year following trực tiếp bóng đá hôm nay euro year in which trực tiếp bóng đá hôm nay euro loss arose.
