Is income from trực tiếp bóng đá hôm nay euro transfer of rights to extract minerals to an entity within trực tiếp bóng đá hôm nay euro same province in Vietnam subject to CIT?

Is income from trực tiếp bóng đá hôm nay euro transfer of rights to extract minerals to an entity within trực tiếp bóng đá hôm nay euro same province in Vietnam subject to CIT?

Pursuant to Point b, Clause 2, Article 3 ofDecree 218/2013/ND-CPproviding for taxable income for corporate income tax (CIT) as follows:

Taxable Income

1. Taxable income includes income from production, business activities of goods and services, and other incomes specified in Clause 2 of this Article. For enterprises registered for business and having income specified in Clause 2 of this Article, this income is determined as income from trực tiếp bóng đá hôm nay euro production and business activities of trực tiếp bóng đá hôm nay euro establishment.

2. Other incomes include:

a) Income from capital transfer includes income from transferring part or all of trực tiếp bóng đá hôm nay euro capital invested in enterprises, including cases of selling enterprises, transferring securities, transferring capital contribution rights, and other forms of capital transfer according to trực tiếp bóng đá hôm nay euro law;

b) Income from transferring investment projects, income from transferring trực tiếp bóng đá hôm nay euro right to participate in investment projects, income from transferring trực tiếp bóng đá hôm nay euro rights to explore, exploit, and process minerals according to trực tiếp bóng đá hôm nay euro law; income from real estate transfer as specified in Articles 13 and 14 of this Decree;

c) Income from rights of use, ownership of assets, including income from intellectual property rights, income from technology transfer according to trực tiếp bóng đá hôm nay euro law;

d) Income from trực tiếp bóng đá hôm nay euro transfer, lease, liquidation of assets (except real estate), including other valuable papers;

Thus, regardless of trực tiếp bóng đá hôm nay euro transfer to an entity within trực tiếp bóng đá hôm nay euro province in Vietnam, as long as there is income from transferring rights to explore, exploit, and process minerals according to trực tiếp bóng đá hôm nay euro law, it is still considered as taxable income for CIT.

Is income from trực tiếp bóng đá hôm nay euro transfer of rights to extract minerals to an entity within trực tiếp bóng đá hôm nay euro same province in Vietnam subject to CIT?(Image from trực tiếp bóng đá hôm nay euro Internet)

Is income from trực tiếp bóng đá hôm nay euro transfer of rights to extract minerals eligible for CIT incentives in Vietnam?

Pursuant to Clause 2, Article 19 ofDecree 218/2013/ND-CPstipulating conditions for enjoying corporate income tax incentives as follows:

Conditions for applying corporate income tax incentives

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2. Corporate income tax incentives specified in Clauses 1 and 4, Article 4 and Articles 15, 16 of this Decree, and trực tiếp bóng đá hôm nay euro 20% tax rate specified in Clause 2, Article 10 of this Decree do not apply to trực tiếp bóng đá hôm nay euro following incomes:

a) Income from capital transfer, transfer of capital contribution rights; income from real estate transfer, except income from investment in social housing business specified in Point d Clause 2 Article 15 of this Decree; income from transfer of investment projects, transfer of trực tiếp bóng đá hôm nay euro right to participate in investment projects, transfer of mineral exploration and exploitation rights; income received from production and business activities outside Vietnam;

b) Income from activities of searching, exploring, exploiting oil, gas, other rare resources, and income from mineral exploitation activities;

c) Income from service business subject to excise tax according to trực tiếp bóng đá hôm nay euro Law on Excise Tax;

d) Other incomes specified in Clause 2, Article 3 of this Decree not related to production and business activities enjoying tax incentives (in cases meeting trực tiếp bóng đá hôm nay euro conditions for incentives concerning fields or sectors specified in Articles 15, 16 of this Decree).

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Thus, income from trực tiếp bóng đá hôm nay euro transfer of rights to explore, exploit, and process minerals according to trực tiếp bóng đá hôm nay euro law will not be subject to corporate income tax incentives.

When is trực tiếp bóng đá hôm nay euro revenue determined for calculating taxable income on currently sold goods in Vietnam?

Pursuant to Clause 2, Article 8 ofDecree 218/2013/ND-CPstipulating revenue as follows:

Revenue

Revenue for calculating taxable income is carried out according to Article 8 of trực tiếp bóng đá hôm nay euro Law on Corporate Income Tax.

1. Revenue for calculating taxable income is trực tiếp bóng đá hôm nay euro total money from sales, processing, supply of services, including subsidies, surcharges, and extras that enterprises receive, regardless of whether trực tiếp bóng đá hôm nay euro money has been collected or not.

For enterprises declaring and paying value-added tax by trực tiếp bóng đá hôm nay euro credit method, trực tiếp bóng đá hôm nay euro revenue for corporate income tax is revenue exclusive of value-added tax. For enterprises declaring and paying value-added tax directly on added value, trực tiếp bóng đá hôm nay euro revenue for corporate income tax includes value-added tax.

2. trực tiếp bóng đá hôm nay euro point of time for determining revenue to calculate taxable income for sold goods is when trực tiếp bóng đá hôm nay euro ownership or right of use of goods is transferred to trực tiếp bóng đá hôm nay euro buyer.

trực tiếp bóng đá hôm nay euro point of time for determining revenue to calculate taxable income for services is when trực tiếp bóng đá hôm nay euro service provision to buyers is completed or when trực tiếp bóng đá hôm nay euro service invoice is issued.

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Thus, trực tiếp bóng đá hôm nay euro point of time for determining revenue to calculate taxable income for sold goods is when trực tiếp bóng đá hôm nay euro ownership or right of use of trực tiếp bóng đá hôm nay euro goods is transferred to trực tiếp bóng đá hôm nay euro buyer.

Note: trực tiếp bóng đá hôm nay euro point of time for determining revenue to calculate taxable income for services is when trực tiếp bóng đá hôm nay euro provision of services to buyers is completed or when trực tiếp bóng đá hôm nay euro service invoice is issued.