What is vtv5 trực tiếp bóng đá hôm nay deadline for corporate income tax finalization upon bankruptcy and shutdown of enterprises in Vietnam?
What is vtv5 trực tiếp bóng đá hôm nay deadline for corporate income tax finalization upon bankruptcy and shutdown of enterprises in Vietnam?
Based on Clause 4, Article 44 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, there are specific regulations concerning vtv5 trực tiếp bóng đá hôm nay deadline for filing tax declarations as follows:
Deadline for Filing Tax Declarations
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- vtv5 trực tiếp bóng đá hôm nay deadline for filing tax declarations for taxes declared and paid each time a tax obligation arises is no later than vtv5 trực tiếp bóng đá hôm nay 10th day from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax obligation arises.
- vtv5 trực tiếp bóng đá hôm nay deadline for filing tax declarations in cases of termination of operations, contract termination, or reorganization of vtv5 trực tiếp bóng đá hôm nay enterprise is no later than vtv5 trực tiếp bóng đá hôm nay 45th day from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay event.
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Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay deadline for finalizing corporate income tax when an enterprise dissolves, goes bankrupt, or ceases operations is vtv5 trực tiếp bóng đá hôm nay 45th day from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay decision to dissolve, go bankrupt, or cease operations.
What is vtv5 trực tiếp bóng đá hôm nay deadline for corporate income tax finalization upon bankruptcy and shutdown of enterprises in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Shall thedeadline for corporate income tax finalization be postponedif it falls on a public holiday in Vietnam?
According to Clause 1, Article 1 ofDecree 91/2022/ND-CPamendingNghị định 126/2020/NĐ-CPguiding vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, it stipulates as follows:
Supplement Article 6a as follows:
“Article 6a. End of vtv5 trực tiếp bóng đá hôm nay Deadline
vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations, tax payment deadlines, vtv5 trực tiếp bóng đá hôm nay period for tax authorities to process documents, vtv5 trực tiếp bóng đá hôm nay validity of enforcement decisions regarding tax management are implemented according to vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and this Decree. In case vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations, tax payment, vtv5 trực tiếp bóng đá hôm nay period for tax authorities to process documents, or validity of enforcement decisions coincides with a prescribed holiday, vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay deadline is vtv5 trực tiếp bóng đá hôm nay following working day after that holiday.
Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulations, if vtv5 trực tiếp bóng đá hôm nay corporate income tax finalization deadline coincides with a public holiday, vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay deadline is extended to vtv5 trực tiếp bóng đá hôm nay next working day following vtv5 trực tiếp bóng đá hôm nay holiday.
Which income is exempt from corporate income tax in Vietnam?
According to Article 4 of vtv5 trực tiếp bóng đá hôm nayCorporate Income Tax Law 2008, amended and supplemented by Clause 3, Article 1 of vtv5 trực tiếp bóng đá hôm nayAmended Corporate Income Tax Law 2013, and by Clause 2, Article 1 of vtv5 trực tiếp bóng đá hôm nayLaw No. 71/2014/QH13 on Tax Amendments 2014, it specifically stipulates vtv5 trực tiếp bóng đá hôm nay exempt income as follows:
- Income from planting, farming, aquaculture, processing of agricultural products, seafood, and salt production by cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or areas with particularly difficult socio-economic conditions; income of enterprises from planting, farming, aquaculture, and processing of agricultural products and seafood in areas with particularly difficult socio-economic conditions; income from marine fishing activities.
- Income from vtv5 trực tiếp bóng đá hôm nay provision of directly technical services serving agriculture.
- Income from implementing scientific research and technological development contracts, products in vtv5 trực tiếp bóng đá hôm nay trial production period, and products made from new technology first applied in Vietnam.
- Income from production activities and business of goods and services of enterprises with 30% or more of average annual labor being disabled, rehabilitated addicts, or HIV/AIDS-infected individuals and having average annual labor from twenty or more people, excluding enterprises in finance, real estate business fields.
- Income from vocational training activities dedicated to ethnic minorities, disabled individuals, children in especially difficult circumstances, victims of social evils.
- Income distributed from capital contributions, joint ventures, and associations with domestic enterprises, after corporate income tax has been paid according to this Law.
- Sponsorship amounts received for use in education, scientific research, culture, arts, charity, humanitarian, and other social activities in Vietnam.
- Income from vtv5 trực tiếp bóng đá hôm nay transfer of certified emission reductions (CERs) by enterprises granted emission reduction certificates.
- Income from vtv5 trực tiếp bóng đá hôm nay State-assigned duties of vtv5 trực tiếp bóng đá hôm nay Vietnam Development Bank in development investment lending and export credit activities; income from lending to vtv5 trực tiếp bóng đá hôm nay poor and other policy subjects by vtv5 trực tiếp bóng đá hôm nay Vietnam Social Policy Bank; income of state financial funds and other state-run funds operating not for profit according to legal regulations; income of organizations wholly owned by vtv5 trực tiếp bóng đá hôm nay State, established by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam to handle non-performing loans of Vietnam credit institutions.
- Undivided income of establishments implementing socialization in education and training, health and other socialization fields retained for reinvestment in such establishments according to specialized laws on education and training, health and other socialization fields; undivided income constituting non-divided assets of cooperatives established and operating according to vtv5 trực tiếp bóng đá hôm nay Law on Cooperatives.
- Income from technology transfer in priority fields transferred to organizations and individuals in areas with particularly difficult socio-economic conditions.
