What is the deadline for paying provisional corporate income lịch trực tiếp bóng đá hôm nay in Vietnam for the third quarter of 2024?

What is Corporate Income lịch trực tiếp bóng đá hôm nay?

Currently, there is no specific definition of corporate income lịch trực tiếp bóng đá hôm nay. However, it can be understood that corporate income lịch trực tiếp bóng đá hôm nay (CIT) is a direct lịch trực tiếp bóng đá hôm nay levied directly on the taxable income of enterprises. CIT includes incomes of enterprises from production activities, trading goods, services, and other types of income as prescribed by law.

Based on Article 3 of the2008 Law on Corporate Income lịch trực tiếp bóng đá hôm nay, amended by Clause 1, Article 1 of the2014 Law Amending lịch trực tiếp bóng đá hôm nay Laws, taxable income includes income from production activities, trading goods, services, and other incomes.

Other incomes include:

- Income from capital transfers, transfer of capital contribution rights;

- Income from real estate transfers, transfer of investment projects, transfer of rights to participate in investment projects, transfer of rights to explore, exploit, and process minerals;

- Income from the use of assets, ownership rights of assets, including income from intellectual property rights as prescribed by law;

- Income from the transfer, lease, liquidation of assets, including types of valuable papers;

- Income from interest on deposits, loaning of capital, foreign exchange sales; collected amounts from bad debts previously written off;

- Amounts collected from undetermined payables;

- Income from business activities of previous years omitted and other incomes.

* When Vietnamese enterprises invest abroad and transfer the income after paying corporate income lịch trực tiếp bóng đá hôm nay abroad back to Vietnam, for countries that Vietnam has signed Double lịch trực tiếp bóng đá hôm nay Avoidance Agreements with, it shall be implemented according to the Agreement’s regulations; for countries that Vietnam has not signed Double lịch trực tiếp bóng đá hôm nay Avoidance Agreements with, if the corporate income lịch trực tiếp bóng đá hôm nay rate in those countries is lower, the difference shall be collected compared with the Vietnamese corporate income lịch trực tiếp bóng đá hôm nay calculated according to the Vietnamese Law on Corporate Income lịch trực tiếp bóng đá hôm nay.

What is the deadline for paying provisional corporate income lịch trực tiếp bóng đá hôm nay in Vietnam for the third quarter of 2024?(Image from the Internet)

What is the deadline for paying provisional corporate income lịch trực tiếp bóng đá hôm nay in Vietnam for the third quarter of 2024?

Based on Clause 1, Article 55 of the2019 Law on lịch trực tiếp bóng đá hôm nay Administrationas follows:

lịch trực tiếp bóng đá hôm nay Payment Deadline

1. In cases where taxpayers calculate lịch trực tiếp bóng đá hôm nay, the latest lịch trực tiếp bóng đá hôm nay payment deadline is the last day of the lịch trực tiếp bóng đá hôm nay declaration filing deadline. In cases of supplementary lịch trực tiếp bóng đá hôm nay declaration filing, the lịch trực tiếp bóng đá hôm nay payment deadline is the lịch trực tiếp bóng đá hôm nay declaration filing deadline of the lịch trực tiếp bóng đá hôm nay period with errors or omissions.

For corporate income lịch trực tiếp bóng đá hôm nay, provisional lịch trực tiếp bóng đá hôm nay payment is made quarterly, and the latest lịch trực tiếp bóng đá hôm nay payment deadline is the 30th day of the first month of the following quarter.

For crude oil, the lịch trực tiếp bóng đá hôm nay payment deadline for resource lịch trực tiếp bóng đá hôm nay and corporate income lịch trực tiếp bóng đá hôm nay is 35 days from the sale date for domestically sold crude oil or from the customs clearance date for exported crude oil according to the customs law.

For natural gas, the lịch trực tiếp bóng đá hôm nay payment deadline is monthly for resource lịch trực tiếp bóng đá hôm nay and corporate income lịch trực tiếp bóng đá hôm nay.

Thus, the deadline for paying provisional corporate income lịch trực tiếp bóng đá hôm nay for the third quarter of 2024 is October 30, 2024.

Is income from emission reduction certificates transfer taxable for enterprises granted emission reduction certificates in Vietnam?

Based on Article 4 of the2008 Law on Corporate Income lịch trực tiếp bóng đá hôm nay, amended and supplemented by Clause 3, Article 1 of the2013 Amended Law on Corporate Income lịch trực tiếp bóng đá hôm nay, lịch trực tiếp bóng đá hôm nay-exempt incomes include:

lịch trực tiếp bóng đá hôm nay-Exempt Incomes

...

5. Income from vocational training activities for ethnic minorities, disabled people, children with special difficult circumstances, and social evils objects.

6. Income distributed from capital contribution, joint ventures, and affiliations with domestic enterprises after paying corporate income lịch trực tiếp bóng đá hôm nay as per this Law.

7. Donations received for educational and scientific research activities,

8. Income from transferring emission reduction certificates (CERs) of enterprises granted emission reduction certificates,

9. Income from implementing Government-assigned tasks of the Vietnam Development Bank in investment credit activities, export credit; income from credit activities for the poor and other policy subjects of the Social Policy Bank; income of financial funds of the State and other State funds operating not for profit according to the law; income of organizations wholly owned by the Government of Vietnam established to handle bad debts of Vietnamese credit institutions.

...

Hence, income from transferring emission reduction certificates of enterprises granted emission reduction certificates is not subject to corporate income lịch trực tiếp bóng đá hôm nay.