Vietnam: What are the codes bóng đá hôm nay trực tiếp 06 sub-sections for CIT payment in 2024?
What are the codes bóng đá hôm nay trực tiếp 06 sub-sections for CIT payment in 2024 in Vietnam?
According to point b, clause 1, Article 4 bóng đá hôm nay trực tiếpCircular 324/2016/TT-BTC, the sub-section (also known as the economic content code - NDKT) is a detailed classification bóng đá hôm nay trực tiếp the section, used to classify detailed State budget revenues and expenditures according to the management objects in each section.
Under Appendix 3 bóng đá hôm nay trực tiếp the List ofsections andsub-sections issued together withCircular 324/2016/TT-BTC, the sub-sections for CIT payment in 2024 are stipulated as follows:
| section code | sub-section code | Name | |
| section | 1050 | Corporate Income Tax | |
| sub-section | 1052 | Corporate Income Tax from Business Operations (including services in the petroleum sector) | |
| 1053 | Corporate Income Tax from Real Estate Transfer | ||
| 1055 | Corporate Income Tax from Capital Transfer Activities | ||
| 1056 | Corporate Income Tax from Oil and Gas Exploration and Exploitation Activities (excluding corporate income tax collected under agreements, oil and gas exploration and exploitation contracts) | ||
| 1057 | Corporate Income Tax from Lottery Activities | ||
| 1099 | Others |
View detailed chapter codes: Tải về
What are the codes bóng đá hôm nay trực tiếp 06 sub-sections for CIT payment in 2024 in Vietnam? (Image from the Internet)
What does income subject to CIT in Vietnam include?
Under Article 3 bóng đá hôm nay trực tiếpLaw No. 14/2008/QH12, amended by Clause 1, Article 1 bóng đá hôm nay trực tiếpLaw No. 71/2014/QH13 dated November, taxable income includes income from production and business activities in goods and services and other income.
Other income includes:
- income from transfer bóng đá hôm nay trực tiếp capital, transfer bóng đá hôm nay trực tiếp the right to capital contribution;
- income from real estate transfer, transfer bóng đá hôm nay trực tiếp construction projects, transfer bóng đá hôm nay trực tiếp the right to participate in construction projects, transfer bóng đá hôm nay trực tiếp the right to mineral exploration, mineral extraction, and mineral processing;
- income from the right to enjoyment bóng đá hôm nay trực tiếp property, right to ownership bóng đá hôm nay trực tiếp property, including income from intellectual property rights defined by law;
- income from transfer, lease, liquidation bóng đá hôm nay trực tiếp assets, including valuable papers; income from deposit interest, loan interest, sale bóng đá hôm nay trực tiếp foreign exchange;
- income from collection bóng đá hôm nay trực tiếp debts that were cancelled;
- income from receipts from debts without creditors; incomes from business operation in previous years that were committed, and other incomes.
Concerning Vietnamese companies making investments in the countries with which Vietnam has a Double Taxation Agreement and transfers incomes exclusive bóng đá hôm nay trực tiếp CIT paid overseas to Vietnam, regulations bóng đá hôm nay trực tiếp such Double Taxation Agreements shall apply.
If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if CIT incurred in such countries is lower than that imposed by the Law on CIT bóng đá hôm nay trực tiếp Vietnam, the tax difference shall be paid.
What incomes are subject to CIT exemption in Vietnam?
According to Article 4 bóng đá hôm nay trực tiếp theLaw No. 14/2008/QH12as amended and supplemented by Clause 3 bóng đá hôm nay trực tiếp Article 1 bóng đá hôm nay trực tiếp theLaw No. 32/2013/QH13 xem bóng đá trực(and further amended by Clause 1 bóng đá hôm nay trực tiếp Article 119 bóng đá hôm nay trực tiếp theLaw No. 15/2023/QH15 dated January 9, 2023 onand Clause 2 bóng đá hôm nay trực tiếp Article 1 bóng đá hôm nay trực tiếp theLaw No. 71/2014/QH13 dated November), the income exempt from CIT includes:
- Income from crop planting, husbandry, aquaculture, processing bóng đá hôm nay trực tiếp agricultural and seafood products, and salt production by cooperatives; income bóng đá hôm nay trực tiếp cooperatives operating in the agriculture, forestry, fishery, and salt industries in areas with difficult socio-economic conditions or in areas with particularly difficult socio-economic conditions; income bóng đá hôm nay trực tiếp enterprises from crop planting, husbandry, aquaculture, processing bóng đá hôm nay trực tiếp agricultural and seafood products in areas with particularly difficult socio-economic conditions; income from seafood catching activities.
- Income from providing direct technical services serving agriculture.
- Income from the implementation bóng đá hôm nay trực tiếp research and development contracts, products in the trial production period, products made from new technology applied for the first time in Vietnam.
- Income from production and business activities bóng đá hôm nay trực tiếp goods and services bóng đá hôm nay trực tiếp enterprises where 30% bóng đá hôm nay trực tiếp the average workforce in a year or more are people with disabilities, people after rehabilitation, people infected with the Human Immunodeficiency Virus (HIV/AIDS) and having an average workforce bóng đá hôm nay trực tiếp twenty or more people in a year, excluding enterprises operating in the finance, real estate business sectors.
- Income from vocational training activities specifically for ethnic minorities, people with disabilities, children in particularly difficult circumstances, and social evils subjects.
- Income allocated from capital contribution activities, joint ventures with domestic enterprises, after paying CIT as prescribed by theLaw No. 14/2008/QH12.
- Sponsorships received for activities in education, scientific research, culture, arts, charity, humanitarian aid, and other social activities in Vietnam.
- Income from the transfer bóng đá hôm nay trực tiếp emission reduction certificates (CERs) bóng đá hôm nay trực tiếp enterprises granted emission reduction certificates.
- Income from performing State-assigned duties bóng đá hôm nay trực tiếp the Vietnam Development Bank in investment credit, export credit; income from credit activities for the poor and other policy objects bóng đá hôm nay trực tiếp the Social Policy Bank; income bóng đá hôm nay trực tiếp state financial funds and other state funds operating not for profit as prescribed by law; income bóng đá hôm nay trực tiếp organizations wholly owned by the State formed to handle bad debts bóng đá hôm nay trực tiếp Vietnamese credit institutions.
- Undistributed income bóng đá hôm nay trực tiếp socialized establishments in the fields bóng đá hôm nay trực tiếp education, training, healthcare, and other socialized fields to be reinvested in those establishments according to specialized laws on education, training, healthcare, and other socialized fields; income forming non-distributable assets bóng đá hôm nay trực tiếp cooperatives established and operating under theLuật trực tiếp bóng đá k+.
- Income from technology transfer within priority sectors to organizations or individuals in areas with particularly difficult socio-economic conditions.
