What is lịch trực tiếp bóng đá hôm nay electricity and water charge payment statement form for enterprises in Vietnam?
What isthe electricity and water charge payment statement formfor enterprises in Vietnam?
Based on lịch trực tiếp bóng đá hôm nay List of Sample Forms issued withCircular 78/2014/TT-BTC, theelectricity and water charge payment statement form for enterprises is Form No. 02: electricity and water chargepayment statement issued withCircular 78/2014/TT-BTC.
Form 02 - Electricity and water chargepayment statement is as follows:
Form No. 02 -Electricity and water charge payment statement...Download
What is lịch trực tiếp bóng đá hôm nay electricity and water charge payment statement form for enterprises in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
Are electricity and water charges deductible in case of paying directlyto lịch trực tiếp bóng đá hôm nay supplier of Vietnam?
Based on Clause 2 Article 6 ofCircular 78/2014/TT-BTC(amended by Article 4Circular 96/2015/TT-BTC) stipulates as follows:
Expense items deductible and non-deductible when determining taxable income
...
- Non-deductible expense items when determining taxable income include:
2.1. Expenses that do not meet all lịch trực tiếp bóng đá hôm nay conditions specified in Clause 1 of this Article.
In cases where an enterprise incurs costs related to lịch trực tiếp bóng đá hôm nay value of losses due to natural disasters, epidemics, fires, and other force majeures that are not compensated, such expenses are considered deductible expenses when determining taxable income. Specifically:
lịch trực tiếp bóng đá hôm nay enterprise must clearly determine lịch trực tiếp bóng đá hôm nay total value of losses due to natural disasters, epidemics, fires, and other force majeures as prescribed by law.
lịch trực tiếp bóng đá hôm nay portion of lịch trực tiếp bóng đá hôm nay loss value due to natural disasters, epidemics, fires, and other force majeures not compensated is determined by subtracting lịch trực tiếp bóng đá hôm nay value that insurers or other organizations/individuals must compensate according to legal regulations from lịch trực tiếp bóng đá hôm nay total value of lịch trực tiếp bóng đá hôm nay loss.
a) Documentation for assets and goods lost due to natural disasters, epidemics, fires to be included in deductible expenses is as follows:
- A record of lịch trực tiếp bóng đá hôm nay value of assets and goods lost, prepared by lịch trực tiếp bóng đá hôm nay enterprise.
lịch trực tiếp bóng đá hôm nay record must clearly specify lịch trực tiếp bóng đá hôm nay value of assets and goods lost, causes, liabilities of organizations and individuals for lịch trực tiếp bóng đá hôm nay losses; types, quantities, values of recoverable goods (if any); an inventory sheet of lost goods with confirmation from lịch trực tiếp bóng đá hôm nay enterprise's legal representative who signs and takes responsibility before lịch trực tiếp bóng đá hôm nay law.
- Insurance compensation documents accepted by lịch trực tiếp bóng đá hôm nay insurance agency (if any).
- Documents stipulating lịch trực tiếp bóng đá hôm nay liability of organizations and individuals required to compensate (if any).
b) Goods damaged due to changes in natural biochemical processes, expired goods not compensated are included in deductible expenses when determining taxable income.
Documentation for goods damaged due to changes in natural biochemical processes, expired goods included in deductible expenses is as follows:
- A record of lịch trực tiếp bóng đá hôm nay value of damaged goods prepared by lịch trực tiếp bóng đá hôm nay enterprise.
lịch trực tiếp bóng đá hôm nay record must clearly specify lịch trực tiếp bóng đá hôm nay value of damaged goods, causes; types, quantities, values of recoverable goods (if any) along with an inventory sheet of damaged goods with confirmation from lịch trực tiếp bóng đá hôm nay enterprise's legal representative who signs and takes responsibility before lịch trực tiếp bóng đá hôm nay law.
- Insurance compensation documents accepted by lịch trực tiếp bóng đá hôm nay insurance agency (if any).
- Documents stipulating lịch trực tiếp bóng đá hôm nay liability of organizations and individuals required to compensate (if any).
c) lịch trực tiếp bóng đá hôm nay above documentation is kept at lịch trực tiếp bóng đá hôm nay enterprise and presented to lịch trực tiếp bóng đá hôm nay tax authority upon request.
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2.15. Payment of electricity and water charges under contracts signed directly with electricity and water charge suppliers by household or individual property owners renting production and business premises without sufficient documentation in any of lịch trực tiếp bóng đá hôm nay following cases:
a) Cases where enterprises renting production and business premises pay electricity and water charge charges directly to electricity and water charge suppliers without invoices and rental contracts for production and business premises.
b) Cases where enterprises renting production and business premises pay electricity and water charge charges to lịch trực tiếp bóng đá hôm nay property owner without documentation matching lịch trực tiếp bóng đá hôm nay actual consumption and rental contract for production and business premises.
Therefore, when an enterprise rents a headquarters or office where lịch trực tiếp bóng đá hôm nay owner directly signs lịch trực tiếp bóng đá hôm nay electricity and water charge contract with lịch trực tiếp bóng đá hôm nay supplier and there are no payment invoices and rental contracts, lịch trực tiếp bóng đá hôm nay payment of electricity and water cannot be deducted from corporate income tax.
Are electricity and water charges deductible in case of paying to lịch trực tiếp bóng đá hôm nay premises lessor in Vietnam?
Based on Clause 2 Article 6 ofCircular 78/2014/TT-BTC(amended by Article 4Circular 96/2015/TT-BTC) stipulates as follows:
Expense items deductible and non-deductible when determining taxable income
...
- Non-deductible expense items when determining taxable income include:
...
2.15. Payment of electricity and water charges under contracts signed directly with electricity and water charge suppliers by household or individual property owners renting production and business premises without sufficient documentation in any of lịch trực tiếp bóng đá hôm nay following cases:
a) Cases where enterprises renting production and business premises pay electricity and water charge charges directly to electricity and water charge suppliers without invoices and rental contracts for production and business premises.
b) Cases where enterprises renting production and business premises pay electricity and water charge charges to lịch trực tiếp bóng đá hôm nay property owner without documentation matching lịch trực tiếp bóng đá hôm nay actual consumption and rental contract for production and business premises.
As such, if there is no documentation of electricity and water charge payments matching lịch trực tiếp bóng đá hôm nay actual consumption and rental contract for production and business premises when lịch trực tiếp bóng đá hôm nay enterprise pays utilities to lịch trực tiếp bóng đá hôm nay lessor, lịch trực tiếp bóng đá hôm nay enterprise cannot deduct lịch trực tiếp bóng đá hôm nay electricity and water charge payment from corporate income tax.
