What is bóng đá hôm nay trực tiếp Form No. 05/TNDN on corporate income tax return in Vietnam?

What is bóng đá hôm nay trực tiếp Form No. 05/TNDN on corporate income tax return in Vietnam?

Form No. 05/TNDN Corporate Income Tax Return, bóng đá hôm nay trực tiếp latest version, is stipulated inCircular 80/2021/TT-BTCas follows:

Download form No. 05/TNDN:here

What is bóng đá hôm nay trực tiếp Form No. 05/TNDN on corporate income tax return in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

What are subjects for applicationof theForm 05/TNDN in Vietnam?

Based on Article 14 ofCircular 78/2014/TT-BTC, bóng đá hôm nay trực tiếp subjects for application are as follows:

Organizations and individuals receiving capital transfer are responsible for declaring on behalf of foreign contractors, preparing data, compiling tax declaration dossiers for each occurrence and submitting to bóng đá hôm nay trực tiếp tax authority that directly manages bóng đá hôm nay trực tiếp enterprise where bóng đá hôm nay trực tiếp foreign contractor invests.

In cases where bóng đá hôm nay trực tiếp organization or individual receiving bóng đá hôm nay trực tiếp capital transfer is also a foreign contractor, bóng đá hôm nay trực tiếp organization established in accordance with Vietnamese law, where bóng đá hôm nay trực tiếp foreign contractor invests, compiles bóng đá hôm nay trực tiếp tax declaration dossier for each occurrence and submits it to bóng đá hôm nay trực tiếp tax authority that directly manages bóng đá hôm nay trực tiếp enterprise where bóng đá hôm nay trực tiếp foreign contractor invests. bóng đá hôm nay trực tiếp deadline for submitting tax declaration dossiers is no later than bóng đá hôm nay trực tiếp 10th day from bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp tax obligation arises.

What incomes are exempt from corporate income tax in Vietnam?

According to Article 4 of bóng đá hôm nay trực tiếp2008 Law on Corporate Income Tax, amended and supplemented by Clause 3 of Article 1 of bóng đá hôm nay trực tiếp2013 Law on amendments to bóng đá hôm nay trực tiếp Law on Corporate Income Tax, and further amended by Clause 1 through Clause 2 of Article 1 ofLuật sửa đổi các Luậton amended tax laws of 2014, bóng đá hôm nay trực tiếp incomes exempt from corporate income tax include:

- Income from agriculture, livestock, aquaculture, processing agricultural products, seafood, and salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions; income of enterprises from agriculture, livestock, aquaculture, processing agricultural products, seafood in areas with particularly difficult socio-economic conditions; income from offshore fishing activities.

- Income from technical service activities directly serving agriculture.

- Income from implementing scientific research contracts and technology development, products in bóng đá hôm nay trực tiếp trial production phase, and products made from new technologies applied for bóng đá hôm nay trực tiếp first time in Vietnam.

- Income from bóng đá hôm nay trực tiếp production, trading of goods, and services by enterprises with an average annual number of employees with disabilities, rehabilitated drug addicts, HIV/AIDS-infected individuals accounting for 30% or more, and bóng đá hôm nay trực tiếp average annual number of employees from twenty or more, excluding enterprises operating in bóng đá hôm nay trực tiếp finance and real estate business.

- Income from vocational training dedicated to ethnic minorities, disabled people, children with special circumstances, and social evils subjects.

- Income distributed from bóng đá hôm nay trực tiếp contribution of capital, joint ventures, and affiliated enterprises in bóng đá hôm nay trực tiếp country, after having paid corporate income tax as per this Law.

- Donations used for educational activities, scientific research, culture, arts, charity, humanity, and other social activities in Vietnam.

- Income from bóng đá hôm nay trực tiếp transfer of certified emission reductions (CERs) by enterprises certified for emission reductions.

- Income from tasks assigned by bóng đá hôm nay trực tiếp Government of Vietnam to bóng đá hôm nay trực tiếp Vietnam Development Bank in investment development credit, export credit; income from credit activities for bóng đá hôm nay trực tiếp poor and other policy subjects of bóng đá hôm nay trực tiếp Vietnam Social Policy Bank; income of state financial funds and other non-profit state funds as stipulated by law; income of an entity with 100% of its charter capital owned by bóng đá hôm nay trực tiếp state established by bóng đá hôm nay trực tiếp Government of Vietnam to handle bad debts of credit institutions in Vietnam.

- Income that forms undivided assets of socialized establishments in bóng đá hôm nay trực tiếp fields of education, training, healthcare, and other socialized areas to reinvest in developing those establishments in accordance with specialized laws on education, training, healthcare, and other socialized areas; undivided income of cooperatives established and operating in compliance with bóng đá hôm nay trực tiếp Cooperative Law.

- Income from technology transfer prioritized for transfer to organizations and individuals in socio-economically exceptionally difficult areas.