Is trực tiếp bóng đá việt nam hôm nay sponsorship received for educational activities exempt from corporate income tax in Vietnam?

Is trực tiếp bóng đá việt nam hôm nay sponsorship received for educational activities exempt from corporate income tax in Vietnam?

Pursuant to Clause 7, Article 4 of trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Law, supplemented by Clause 3, Article 1 of trực tiếp bóng đá việt nam hôm nay2013 Amended Corporate Income Tax Law, specific regulations on tax-exempt income are as follows:

Tax-Exempt Income

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5. Income from vocational training activities exclusively for ethnic minorities, disabled persons, children in particularly difficult circumstances, and socially disadvantaged groups.

6. Income distributed from capital contribution, joint ventures, or partnerships with domestic enterprises, after corporate income tax has been paid in accordance with this Law.

7. Sponsorship received for educational activities, scientific research, culture, arts, charity, humanitarian activities, and other social activities in Vietnam.

Thus, according to trực tiếp bóng đá việt nam hôm nay aforementioned regulation, trực tiếp bóng đá việt nam hôm nay sponsorship received for educational activities is exempt from corporate income tax.

Is trực tiếp bóng đá việt nam hôm nay sponsorship received for educational activities exempt from corporate income tax in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

What types of income are subject to corporate income tax in Vietnam?

According to Article 3 of trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Law, amended by Clause 1, Article 1 of trực tiếp bóng đá việt nam hôm nay2014 Law No. 71/2014/QH13 on Tax Amendments, taxable income is specified as follows:

- Taxable income includes income from production and business activities of goods and services and other income.

- Other income includes: income from capital transfer, transfer of trực tiếp bóng đá việt nam hôm nay right to contribute capital; income from real estate transfer, transfer of investment projects, transfer of trực tiếp bóng đá việt nam hôm nay right to partake in investment projects, transfer of exploration, exploitation, and processing rights of minerals; income from trực tiếp bóng đá việt nam hôm nay right to use and own assets, including income from intellectual property rights as stipulated by law; income from trực tiếp bóng đá việt nam hôm nay transfer, lease, liquidation of assets, including securities; income from interest on deposits, lending capital, selling foreign currencies; recovered bad debts previously written off; unrecoverable identifiable debt; business income of previous years omitted and other income.

- Vietnamese enterprises investing abroad transfer a portion of their after-tax income abroad back to Vietnam, for countries with which Vietnam has signed a Double Taxation Avoidance Agreement, will comply according to trực tiếp bóng đá việt nam hôm nay Agreement; for countries not having such an agreement, if trực tiếp bóng đá việt nam hôm nay corporate income tax rate abroad is lower, trực tiếp bóng đá việt nam hôm nay difference will be collected according to Vietnam's Corporate Income Tax Law.

When is trực tiếp bóng đá việt nam hôm nay deadline for trực tiếp bóng đá việt nam hôm nay provisional corporate income tax payment in Vietnam?

Pursuant to Article 55 of trực tiếp bóng đá việt nam hôm nay2019 Tax Administration Law, regulations on tax payment deadlines are as follows:

Tax Payment Deadlines

1. In cases where trực tiếp bóng đá việt nam hôm nay taxpayer calculates trực tiếp bóng đá việt nam hôm nay tax, trực tiếp bóng đá việt nam hôm nay deadline for tax payment is no later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay tax declaration dossier. In cases of supplementary tax declarations, trực tiếp bóng đá việt nam hôm nay tax payment deadline is trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay tax declaration dossier of trực tiếp bóng đá việt nam hôm nay tax period with errors or omissions.

For corporate income tax, it is provisionally paid quarterly, with trực tiếp bóng đá việt nam hôm nay payment deadline being trực tiếp bóng đá việt nam hôm nay 30th day of trực tiếp bóng đá việt nam hôm nay first quarter of trực tiếp bóng đá việt nam hôm nay following term.

For crude oil, trực tiếp bóng đá việt nam hôm nay deadline for paying resource tax and corporate income tax per crude oil sales is 35 days from trực tiếp bóng đá việt nam hôm nay date of sale for domestically sold crude oil or from trực tiếp bóng đá việt nam hôm nay customs clearance date per legal regulations for exported crude oil.

For natural gas, trực tiếp bóng đá việt nam hôm nay deadline for paying resource tax and corporate income tax is on a monthly basis.

2. In cases where trực tiếp bóng đá việt nam hôm nay tax authority calculates trực tiếp bóng đá việt nam hôm nay tax, trực tiếp bóng đá việt nam hôm nay deadline for tax payment is as specified in trực tiếp bóng đá việt nam hôm nay tax authority's notice.

3. For other state budget revenues from land, fees for water resource exploitation rights, mineral resource exploitation rights, licensing fees, vehicle registration fees, trực tiếp bóng đá việt nam hôm nay payment deadline follows trực tiếp bóng đá việt nam hôm nay Government of Vietnam's regulations.

4. For exported and imported goods subject to tax according to tax laws, trực tiếp bóng đá việt nam hôm nay payment deadline follows trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay Export and Import Tax Law; in cases where trực tiếp bóng đá việt nam hôm nay taxable amount arises after customs clearance or release, trực tiếp bóng đá việt nam hôm nay payment deadline for trực tiếp bóng đá việt nam hôm nay arising tax obligation is regulated as follows:

a) trực tiếp bóng đá việt nam hôm nay deadline for tax payments following supplementary declarations, payment of reassessed tax amounts is applied per trực tiếp bóng đá việt nam hôm nay deadline of trực tiếp bóng đá việt nam hôm nay initial customs declaration;

b) trực tiếp bóng đá việt nam hôm nay deadline for tax payments for goods requiring analysis, assessment to accurately determine trực tiếp bóng đá việt nam hôm nay payable tax amount; goods without an official price at trực tiếp bóng đá việt nam hôm nay time of customs declaration registration; goods with actual payment amounts, goods with unspecified adjustment factors added to trực tiếp bóng đá việt nam hôm nay customs value at trực tiếp bóng đá việt nam hôm nay time of customs declaration registration according to trực tiếp bóng đá việt nam hôm nay Ministry of Finance's regulations.

Provisional corporate income tax is paid quarterly, with trực tiếp bóng đá việt nam hôm nay tax payment deadline being trực tiếp bóng đá việt nam hôm nay 30th day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay next quarter.