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What is vtv2 trực tiếp bóng đá hôm nay corporate income tax rate for rare resource exploration in Vietnam?

According to Article 10 of vtv2 trực tiếp bóng đá hôm nayLaw on Corporate Income Tax 2008, as amended and supplemented by Clause 6, Article 1 of vtv2 trực tiếp bóng đá hôm nay2013 Law on Amendments to vtv2 trực tiếp bóng đá hôm nay Law on Corporate Income Tax, vtv2 trực tiếp bóng đá hôm nay tax rate is regulated as follows:

Tax Rate

1. vtv2 trực tiếp bóng đá hôm nay corporate income tax rate is 22%, except for cases specified in Clause 2, Clause 3 of this Article and subjects eligible for preferential tax rates specified in Article 13 of this Law.

Cases subject to vtv2 trực tiếp bóng đá hôm nay 22% tax rate as stipulated in this clause shall switch to a 20% tax rate from January 1, 2016.

2. Enterprises with total annual revenue not exceeding twenty billion VND shall apply a tax rate of 20%.

vtv2 trực tiếp bóng đá hôm nay revenue used as a basis for determining whether an enterprise is eligible for vtv2 trực tiếp bóng đá hôm nay 20% tax rate in this clause is vtv2 trực tiếp bóng đá hôm nay revenue of vtv2 trực tiếp bóng đá hôm nay preceding fiscal year.

3. vtv2 trực tiếp bóng đá hôm nay corporate income tax rate for exploration, exploitation, and extraction activities of oil, gas, and other rare resources in Vietnam ranges from 32% to 50% depending on vtv2 trực tiếp bóng đá hôm nay respective project and business establishments.

vtv2 trực tiếp bóng đá hôm nay Government of Vietnam provides detailed regulations and guidelines for vtv2 trực tiếp bóng đá hôm nay implementation of this Article.

Thus,vtv2 trực tiếp bóng đá hôm nay corporate income tax rate for rare resource exploration in Vietnam ranges from 32% to 50%.

What is vtv2 trực tiếp bóng đá hôm nay corporate income tax rate for rare resource exploration in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

How to determine taxable income for corporate income tax in Vietnam?

According to Article 7 of vtv2 trực tiếp bóng đá hôm nayLaw on Corporate Income Tax 2008, as amended and supplemented by Clause 4, Article 1 of vtv2 trực tiếp bóng đá hôm nay2013 Law on Amendments to vtv2 trực tiếp bóng đá hôm nay Law on Corporate Income Tax, vtv2 trực tiếp bóng đá hôm nay determination of taxable income is regulated as follows:

Determination of Taxable Income

1. Taxable income in vtv2 trực tiếp bóng đá hôm nay tax period is determined by subtracting tax-exempt income and losses carried forward from previous years from taxable income.

2. Taxable income is calculated by subtracting deductible expenses from revenue from production and business activities, plus other income, including income received outside Vietnam.

3. Income from vtv2 trực tiếp bóng đá hôm nay transfer of real estate, transfer of investment projects, transfer of rights to participate in investment projects, and transfer of rights to explore, exploit, and process minerals must be separately identified for tax declaration and payment. Income from vtv2 trực tiếp bóng đá hôm nay transfer of investment projects (except for exploration and exploitation), rights to participate in investment projects (except for exploration rights), and real estate transfer, if loss occurs, can be offset against profits from production and business activities during vtv2 trực tiếp bóng đá hôm nay tax period.

Therefore, according to vtv2 trực tiếp bóng đá hôm nay regulation, it can be seen that taxable income for corporate income tax is determined by taxable income minus tax-exempt income and losses carried forward from previous years.

Can corporate income tax be paid in vtv2 trực tiếp bóng đá hôm nay area where vtv2 trực tiếp bóng đá hôm nay headquarters is located in Vietnam?

According to Article 12 ofDecree 218/2013/ND-CP, regulations on where corporate income tax is paid are as follows:

[1] Enterprises pay tax at vtv2 trực tiếp bóng đá hôm nay locality where vtv2 trực tiếp bóng đá hôm nay head office is situated. In vtv2 trực tiếp bóng đá hôm nay case of enterprises having branches operating on an accounting dependency in provinces, cities under central authority different from vtv2 trực tiếp bóng đá hôm nay locality where vtv2 trực tiếp bóng đá hôm nay head office is situated, vtv2 trực tiếp bóng đá hôm nay tax shall be calculated and paid both at vtv2 trực tiếp bóng đá hôm nay place of vtv2 trực tiếp bóng đá hôm nay head office and at vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay production establishment is located.

Corporate income tax payable in provinces and cities under central authority, where vtv2 trực tiếp bóng đá hôm nay production establishment operates on an accounting dependency, is determined by multiplying vtv2 trực tiếp bóng đá hôm nay corporate income tax payable in vtv2 trực tiếp bóng đá hôm nay period of vtv2 trực tiếp bóng đá hôm nay enterprise by vtv2 trực tiếp bóng đá hôm nay ratio of costs incurred at vtv2 trực tiếp bóng đá hôm nay production establishment operating on an accounting dependency to vtv2 trực tiếp bóng đá hôm nay total costs of vtv2 trực tiếp bóng đá hôm nay enterprise.

vtv2 trực tiếp bóng đá hôm nay tax payment specified in this section does not apply to projects, project items, or construction establishments operating on an accounting dependency.

vtv2 trực tiếp bóng đá hôm nay decentralization, management, and use of corporate income tax revenue shall be implemented following vtv2 trực tiếp bóng đá hôm nay Law on State Budget.

[2] Subsidiaries of enterprises accounting for vtv2 trực tiếp bóng đá hôm nay entire industry if having income from sources other than their main business shall pay tax at vtv2 trực tiếp bóng đá hôm nay province or city under central authority where such business activities occur.

[3] vtv2 trực tiếp bóng đá hôm nay Ministry of Finance provides guidance regarding vtv2 trực tiếp bóng đá hôm nay place for tax payment specified in this Article.

Thus,enterprises can completely pay corporate income tax in vtv2 trực tiếp bóng đá hôm nay area where their headquarters is located. Other cases may apply to vtv2 trực tiếp bóng đá hôm nay locations specified.