What is the deadline for submitting provisional corporate trực tiếp bóng đá hôm nay euro payments in Vietnam?

What is the deadline for submitting provisional corporate trực tiếp bóng đá hôm nay euro payments in Vietnam?

Based on Article 55 of theTax Management Law 2019, the deadline for submitting tax payments is specified as follows:

Tax Payment Deadline

1. In cases where the taxpayer calculates the tax, the deadline for tax payment is the last day of the tax declaration submission period. In the case of additional tax declarations, the tax payment deadline is the deadline for submitting the tax declaration of the taxable period containing errors or omissions.

For corporate trực tiếp bóng đá hôm nay euro, provisional payments are made quarterly, with the latest tax payment deadline being the 30th of the first month of the following quarter.

For crude oil, the resource tax and corporate trực tiếp bóng đá hôm nay euro payment deadline for each crude oil sale is 35 days from the sale date for domestically sold crude oil or from the customs clearance date for exported crude oil, as prescribed by customs regulations.

For natural gas, the resource tax and corporate trực tiếp bóng đá hôm nay euro are paid monthly.

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Provisional corporate trực tiếp bóng đá hôm nay euro payments are made quarterly; thus, the deadline for 2024 is the 30th of the first month of the following quarter.

What is the deadline for submitting provisional corporate trực tiếp bóng đá hôm nay euro payments in Vietnam?(Image from the Internet)

What types of income are subject to corporate trực tiếp bóng đá hôm nay euro in Vietnam?

According to Article 3 of theCorporate trực tiếp bóng đá hôm nay euro Law 2008as amended and supplemented by Clause 2, Article 1 of the2013 Amended Corporate trực tiếp bóng đá hôm nay euro Lawand Clause 1, Article 1 ofLaw No. 71/2014/QH13 on Tax Amendments 2014, taxable trực tiếp bóng đá hôm nay euro includes:

- Taxable trực tiếp bóng đá hôm nay euro includes trực tiếp bóng đá hôm nay euro from production, business activities of goods, services, and other trực tiếp bóng đá hôm nay euro.

- Other trực tiếp bóng đá hôm nay euro includes trực tiếp bóng đá hôm nay euro from capital transfer, contribution of capital; trực tiếp bóng đá hôm nay euro from real estate transfer, transfer of investment projects, transfer of rights to participate in investment projects, transfer of exploration, exploitation, and processing of minerals; trực tiếp bóng đá hôm nay euro from the use of assets, ownership of assets, including trực tiếp bóng đá hôm nay euro from intellectual property rights under legal regulations; trực tiếp bóng đá hôm nay euro from transfer, lease, liquidation of assets, including valuable papers; trực tiếp bóng đá hôm nay euro from interest on deposits, lending capital, foreign currency sales; recovery of written-off bad debts; unidentified payable debts; omitted business incomes from previous years, and other trực tiếp bóng đá hôm nay euro.

- Vietnamese enterprises investing abroad transferring profits after paying foreign corporate trực tiếp bóng đá hôm nay euro back to Vietnam, for countries with which Vietnam has signed a Double Taxation Avoidance Agreement, implementation will follow the Agreement; for countries without such an Agreement, if the corporate tax rate in the country where the enterprise returns income is lower, the difference will be collected compared to the corporate tax according to the Vietnamese Corporate trực tiếp bóng đá hôm nay euro Law.

What incomes are exempt from corporate trực tiếp bóng đá hôm nay euro in Vietnam?

According to Article 4 of theCorporate trực tiếp bóng đá hôm nay euro Law 2008as amended and supplemented by Clause 3, Article 1 of the2013 Amended Corporate trực tiếp bóng đá hôm nay euro Lawand by Clause 2, Article 1 ofLaw No. 71/2014/QH13 on Tax Amendments 2014, tax-exempt incomes are specifically regulated as follows:

- trực tiếp bóng đá hôm nay euro from cultivation, husbandry, aquaculture, processing of agricultural products, forestry products, and salt production by cooperatives; trực tiếp bóng đá hôm nay euro of cooperatives operating in agriculture, forestry, fishery, and salt industries in areas with difficult or extremely difficult socio-economic conditions; trực tiếp bóng đá hôm nay euro of enterprises from cultivation, husbandry, aquaculture, processing of agricultural products, and aquatic products in areas with extremely difficult socio-economic conditions; trực tiếp bóng đá hôm nay euro from seafood catching activities.

- trực tiếp bóng đá hôm nay euro from performing direct technical services serving agriculture.

- trực tiếp bóng đá hôm nay euro from implementing scientific research and technological development contracts, products in the trial production period, products made from new technologies first applied in Vietnam.

- trực tiếp bóng đá hôm nay euro from production and business activities of enterprises employing an average of 30% or more of their workforce who are disabled, rehabilitated drug addicts, or HIV/AIDS carriers, with an average workforce of twenty or more in a year, excluding enterprises operating in the finance, real estate business sectors.

- trực tiếp bóng đá hôm nay euro from vocational training for ethnic minorities, the disabled, children in special difficult circumstances, and social evils subjects.

- Income distributed from capital contributions, joint ventures, and associations with domestic enterprises, after the Corporate trực tiếp bóng đá hôm nay euro as regulated by this Law has been paid.

- Sponsored funds used for educational, scientific research, cultural, artistic, charitable, humanitarian, and other social activities in Vietnam.

- trực tiếp bóng đá hôm nay euro from transferring emission reduction certificates (CERs) by enterprises granted emission reduction certificates.

- trực tiếp bóng đá hôm nay euro from tasks assigned by the State to the Vietnam Development Bank in development investment credit activities, export credit; trực tiếp bóng đá hôm nay euro from credit activities for the poor and other policy subjects by the Social Policy Bank; trực tiếp bóng đá hôm nay euro of state financial funds and other state funds operating not for profit according to the law; trực tiếp bóng đá hôm nay euro of organizations 100% owned by the State established to handle bad debts of Vietnamese credit institutions.

- Undistributed trực tiếp bóng đá hôm nay euro of socialized establishments in education-training, health care, and other socialized fields left for reinvestment according to specialized law regulations in education-training, health care, and other socialized fields; trực tiếp bóng đá hôm nay euro forming non-divided assets of cooperatives established and operating according to the Cooperative Law.

- trực tiếp bóng đá hôm nay euro from technology transfer in priority transfer areas to organizations or individuals in regions with extremely difficult socio-economic conditions.

How to determine taxable corporate trực tiếp bóng đá hôm nay euro in Vietnam?

According to Article 7 of theCorporate trực tiếp bóng đá hôm nay euro Law 2008, the determination of taxable trực tiếp bóng đá hôm nay euro is specified as follows:

Determining Taxable trực tiếp bóng đá hôm nay euro

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

2. Taxable trực tiếp bóng đá hôm nay euro is total revenue minus deductible expenses from production, business activities plus other trực tiếp bóng đá hôm nay euro, including trực tiếp bóng đá hôm nay euro received outside Vietnam.

3. trực tiếp bóng đá hôm nay euro from real estate transfers must be separately determined for tax declaration and payment.

The Government of Vietnam provides detailed regulations and guidance for implementing this Article.

Thus, according to these regulations, taxable trực tiếp bóng đá hôm nay euro for a period is determined by subtracting tax-exempt trực tiếp bóng đá hôm nay euro and losses carried over from previous years from taxable trực tiếp bóng đá hôm nay euro.