What does xem bóng đá trực tiếp vtv2 CIT declaration dossier submited by foreign airlines in Vietnam include?
What does xem bóng đá trực tiếp vtv2 CITdeclarationdossiersubmited by foreign airlines in Vietnam include?
Pursuant to Section 13.4 stipulated in Appendix 1 issued together withNghị định 126/2020/NĐ-CP, xem bóng đá trực tiếp vtv2 CITdeclarationdossiersubmited by foreign airlines in Vietnam includes:
- CIT declarationfor foreign airlines (Form No. 01/HKNN issued together withCircular 80/2021/TT-BTC).
- Copies of xem bóng đá trực tiếp vtv2 contractor contract, sub-contractor contract certified by xem bóng đá trực tiếp vtv2 taxpayer (for xem bóng đá trực tiếp vtv2 first tax declaration of xem bóng đá trực tiếp vtv2 contractor contract).
- Copy of business license or practicing license certified by xem bóng đá trực tiếp vtv2 taxpayer.
What does xem bóng đá trực tiếp vtv2 CIT declaration dossier submited by foreign airlines in Vietnam include? (Image from xem bóng đá trực tiếp vtv2 Internet)
What does income subject to CIT in Vietnam include?
Under Article 3 ofLaw No. 14/2008/QH12, amended by Clause 1, Article 1 ofLaw No. 71/2014/QH13 dated November, taxable income includes income from production and business activities in goods and services and other income.
Other income includes:
- income from transfer of capital, transfer of xem bóng đá trực tiếp vtv2 right to capital contribution;
- income from real estate transfer, transfer of construction projects, transfer of xem bóng đá trực tiếp vtv2 right to participate in construction projects, transfer of xem bóng đá trực tiếp vtv2 right to mineral exploration, mineral extraction, and mineral processing;
- income from xem bóng đá trực tiếp vtv2 right to enjoyment of property, right to ownership of property, including income from intellectual property rights defined by law;
- income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, loan interest, sale of foreign exchange;
- income from collection of debts that were cancelled;
- income from receipts from debts without creditors; incomes from business operation in previous years that were committed, and other incomes.
Concerning Vietnamese companies making investments in xem bóng đá trực tiếp vtv2 countries with which Vietnam has a Double Taxation Agreement and transfers incomes exclusive of CIT paid overseas to Vietnam, regulations of such Double Taxation Agreements shall apply.
If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if CIT incurred in such countries is lower than that imposed by xem bóng đá trực tiếp vtv2 Law on CIT of Vietnam, xem bóng đá trực tiếp vtv2 tax difference shall be paid.
What is xem bóng đá trực tiếp vtv2 applicable CIT rate in Vietnam?
Pursuant to Article 10 of xem bóng đá trực tiếp vtv2Law on CIT 2008as amended and supplemented by Clause 6, Article 1 of xem bóng đá trực tiếp vtv2Law on Amendments to xem bóng đá trực tiếp vtv2 Law on CIT 2013(with certain phrases replaced by Clause 1, Article 67 of xem bóng đá trực tiếp vtv2Law on Petroleum 2022) regarding CIT rates:
Article 10. Tax rate
1.xem bóng đá trực tiếp vtv2 corporate income tax rate is 22%, except for xem bóng đá trực tiếp vtv2 cases in Clause 2 and Clause 3 of this Article and beneficiaries of tax incentives defined in Article 13 of this Article.
From January 1st2016, xem bóng đá trực tiếp vtv2 tax rate of 20% shall apply to xem bóng đá trực tiếp vtv2 cases to which xem bóng đá trực tiếp vtv2 tax rate of 22% in this Clause applies.
2.Any enterprise whose total revenue in xem bóng đá trực tiếp vtv2 year does not exceed 20 billion VND shall be eligible for applying xem bóng đá trực tiếp vtv2 tax rate of 20%.
xem bóng đá trực tiếp vtv2 revenue used as xem bóng đá trực tiếp vtv2 basis for identifying enterprises eligible for xem bóng đá trực tiếp vtv2 tax rate of 20% in this Clause is xem bóng đá trực tiếp vtv2 revenue of xem bóng đá trực tiếp vtv2 previous year.
3.xem bóng đá trực tiếp vtv2 corporate income tax rate applicable to petroleum operations ranges from 25% to 50% depending on each petroleum contract; xem bóng đá trực tiếp vtv2 corporate income tax rate applicable to exploration and extraction of other rare and precious resources in Vietnam ranges from 32% to 50% depending on each project and each business establishment.
xem bóng đá trực tiếp vtv2 Government shall elaborate and provide guidance on xem bóng đá trực tiếp vtv2 implementation of this Article.
Thus, xem bóng đá trực tiếp vtv2 applicableCIT rate is 20%.
xem bóng đá trực tiếp vtv2 corporate income tax rate applicable to petroleum operations ranges from 25% to 50% depending on each petroleum contract; xem bóng đá trực tiếp vtv2 corporate income tax rate applicable to exploration and extraction of other rare and precious resources in Vietnam ranges from 32% to 50% depending on each project and each business establishment
Note: Any enterprise whose total revenue in xem bóng đá trực tiếp vtv2 year does not exceed 20 billion VND shall be eligible for applying xem bóng đá trực tiếp vtv2 tax rate of 20%.
