What are 04 sample notices on xem bóng đá trực tiếp nhà cái 2025 Tet Holiday schedule for enterprises in Vietnam? Is xem bóng đá trực tiếp nhà cái lucky money considered a deductible expense for corporate income tax calculation in Vietnam?
What are 04 sample notices on the2025 Tet Holiday schedulefor enterprises in Vietnam?
During xem bóng đá trực tiếp nhà cái Tet holiday, sending official notices about holiday schedules to all employees and partners is an important activity for companies. This notice not only helps convey information clearly but also assists everyone in planning their rest and celebrating Tet conveniently and reasonably.
xem bóng đá trực tiếp nhà cái holiday notice typically includes specific information about xem bóng đá trực tiếp nhà cái start and end times of xem bóng đá trực tiếp nhà cái holiday, accompanied by instructions related to work handover and necessary notes during xem bóng đá trực tiếp nhà cái holiday period. Additionally, content regarding asset safety, information security, and contact methods in case of emergencies are elements that should be mentioned.
There is currently no document specifying xem bóng đá trực tiếp nhà cái format for xem bóng đá trực tiếp nhà cái 2025 Tet Holiday notice templates for companies. You may refer to some of xem bóng đá trực tiếp nhà cái 2025 Tet Holiday notice templates for companies below:
(1) xem bóng đá trực tiếp nhà cái New Year's 2025 Tet Holiday notice template for companies is as follows:
Gregorian New Year’s 2025 notice template for companies (template no. 1)...Download
Gregorian New Year’s 2025 notice template for companies (template no. 2)...Download
(2) New Year's 2025 Tet Holiday notice template for company employees and customers is as follows:
Gregorian New Year’s 2025 notice template for company employees and customers...Download
(3) 2025 Tet Holiday notice template for companies is as follows:
2025 Tet Holiday notice for companies...Download
(4) Tet 2025 Holiday notice template for partners and customers is as follows:
Tet 2025 Holiday notice template for partners and customers (template no. 1)...Download
Note: Information is for reference only!
What are 04 sample notices on xem bóng đá trực tiếp nhà cái 2025 Tet Holiday schedule for enterprises in Vietnam?(Image from xem bóng đá trực tiếp nhà cái Internet)
Is xem bóng đá trực tiếp nhà cái lucky money considered a deductible expense for corporate income tax calculation in Vietnam?
Based on point 2.30, clause 2, Article 6 ofCircular 78/2014/TT-BTC(amended and supplemented by Article 4Circular 96/2015/TT-BTCand clause 4, Article 3Circular 25/2018/TT-BTC) xem bóng đá trực tiếp nhà cái regulations are as follows:
Expenses Allowed and Not Allowed in Determining Taxable Income
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- Expenses not allowed in determining taxable income include:
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2.30. Expenses not corresponding to taxable revenue, except for xem bóng đá trực tiếp nhà cái following expenses:
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- Welfare expenditures directly for employees such as: expenses for weddings and funerals of employees and their families; vacation expenses, healthcare support, supplementary study expenses at educational institutions; support for employees' families affected by natural disasters, epidemics, accidents, illnesses; rewards for employees' children with excellent academic achievements; support for transportation expenses on holidays and Tet for employees; accident insurance, health insurance, other voluntary insurance for employees (excluding premiums for life insurance for employees, voluntary pension insurance for employees as guided in point 2.11 of this Article) and other welfare expenses. xem bóng đá trực tiếp nhà cái total welfare expenses shall not exceed one month of average actual salary realized in xem bóng đá trực tiếp nhà cái taxable year of xem bóng đá trực tiếp nhà cái enterprise.
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Additionally, according toCông văn 2489/CT-TTHT năm 2016issued by xem bóng đá trực tiếp nhà cái Ho Chi Minh City Tax Department on March 24, 2016, guiding tax policy as follows:
In 2014, if xem bóng đá trực tiếp nhà cái company incurred welfare expenses directly for employees like bereavement or wedding allowances for employees, lucky money for xem bóng đá trực tiếp nhà cái New Year, vacations, and other similar welfare expenses provided there are legal invoices and documents, and xem bóng đá trực tiếp nhà cái total welfare expenses do not exceed one month of average actual salary realized in xem bóng đá trực tiếp nhà cái corporate taxable year, then such expenses could be considered deductible when determining corporate income tax (CIT).
Therefore, xem bóng đá trực tiếp nhà cái lucky money for employees at xem bóng đá trực tiếp nhà cái beginning of xem bóng đá trực tiếp nhà cái year is considered a welfare expense. This is recognized as a deductible expense when calculating corporate income tax (CIT).
Note: xem bóng đá trực tiếp nhà cái total welfare expenses mentioned above must not exceed one month of average actual salary realized in xem bóng đá trực tiếp nhà cái taxable year of xem bóng đá trực tiếp nhà cái enterprise.
Where do enterprises pay corporate income tax in Vietnam?
Based on Article 12 ofDecree 218/2013/ND-CPregarding tax payment location as follows:
Tax Payment Location
- Enterprises pay taxes at xem bóng đá trực tiếp nhà cái locality where xem bóng đá trực tiếp nhà cái head office is located. In cases where enterprises have dependent accounting production facilities in provinces, centrally-run cities different from where xem bóng đá trực tiếp nhà cái head office is located, xem bóng đá trực tiếp nhà cái tax amount is calculated and paid at both xem bóng đá trực tiếp nhà cái head office and xem bóng đá trực tiếp nhà cái production facility.
Corporate income tax payable in xem bóng đá trực tiếp nhà cái province, centrally-run city where xem bóng đá trực tiếp nhà cái dependent accounting production facility is located is determined by multiplying (x) xem bóng đá trực tiếp nhà cái enterprise's payable corporate income tax for xem bóng đá trực tiếp nhà cái period by xem bóng đá trực tiếp nhà cái ratio of expenses incurred at xem bóng đá trực tiếp nhà cái dependent accounting production facility to xem bóng đá trực tiếp nhà cái total company expenses.
xem bóng đá trực tiếp nhà cái tax payment stipulated in this Clause does not apply to projects, project items, or construction facilities that are independent accounting.
xem bóng đá trực tiếp nhà cái allocation, management, and usage of corporate income tax revenue shall comply with xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái State Budget Law.
- Dependent accounting units of enterprises that account for xem bóng đá trực tiếp nhà cái entire industry and have income outside their principal business activities shall pay tax in xem bóng đá trực tiếp nhà cái province, centrally-run city where such business activity occurs.
- xem bóng đá trực tiếp nhà cái Ministry of Finance shall provide guidance on tax payment locations stipulated in this Article.
Thus, enterprises pay corporate income tax at:
- xem bóng đá trực tiếp nhà cái locality where xem bóng đá trực tiếp nhà cái enterprise's head office is located.
In cases where xem bóng đá trực tiếp nhà cái enterprise has dependent accounting production facilities in a province or centrally-run city different from where xem bóng đá trực tiếp nhà cái head office is located, xem bóng đá trực tiếp nhà cái tax amount is calculated and paid at both xem bóng đá trực tiếp nhà cái head office and xem bóng đá trực tiếp nhà cái production facility.
Note: This provision does not apply to projects, project items, or construction facilities that are independent accounting.
- At xem bóng đá trực tiếp nhà cái province, centrally-run city where business activities are conducted: For dependent accounting units of enterprises accounting for xem bóng đá trực tiếp nhà cái entire industry with income outside their principal business activities.