Vietnam: What does a corporate income trực tiếp bóng đá euro hôm nay (CIT) declaration include?

Vietnam: What does acorporate income trực tiếp bóng đá euro hôm nay (CIT) declaration include?

Pursuant toLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu, Circular 80/2021/TT-BTC, the CIT declaration includes:

(1) Corporate income trực tiếp bóng đá euro hôm nay declaration for real estate transfer activities, corporate income trực tiếp bóng đá euro hôm nay declaration from the sale of the entire single-member limited liability company established by an organization as the owner in the form of capital transfer associated with real estate on an occurrence basis:

- Corporate income trực tiếp bóng đá euro hôm nay declaration form No. 02/TNDN issued with Appendix 2Circular 80/2021/TT-BTCapplied to real estate transfer activities;

- Corporate income trực tiếp bóng đá euro hôm nay declaration form No. 06/TNDN issued with Appendix 2Circular 80/2021/TT-BTCapplied to the sale of the entire single-member limited liability company established by an organization as the owner in the form of capital transfer associated with real estate.

(2) Corporate income trực tiếp bóng đá euro hôm nay declaration for taxpayers calculated as a percentage of revenue:

- declaration for each occurrence:

Corporate income trực tiếp bóng đá euro hôm nay declaration form No. 04/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

- Annual trực tiếp bóng đá euro hôm nay settlement declaration:

+ Corporate income trực tiếp bóng đá euro hôm nay declaration form No. 04/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Annual financial report or Financial report up to the time of dissolution, bankruptcy, termination of operation or reorganization according to the provisions of the Law on Accounting and the Law on Independent Audit (except for cases where financial reporting is not required).

(3) Corporate income trực tiếp bóng đá euro hôm nay declaration for foreign contractor capital transfer activities:

- Corporate income trực tiếp bóng đá euro hôm nay declaration form No. 05/TNDN issued with Appendix 2Circular 80/2021/TT-BTC;

- Copies of the transfer contract, copies of capital contribution certificates, original invoices of expenses (if any).

(4) Corporate income trực tiếp bóng đá euro hôm nay settlement declaration for taxpayers with dependent units and business locations in different provinces from the head office that enjoy CIT incentives including one or several trực tiếp bóng đá euro hôm nay incentive appendices (depending on the actual situation of the taxpayer) as follows:

- trực tiếp bóng đá euro hôm nay incentive appendix for income from new investment projects, income of enterprises enjoying CIT incentives according to form No. 03-3A/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

- trực tiếp bóng đá euro hôm nay incentive appendix for business establishments that expand scale, increase capacity, renew production technology (expanded investment projects) according to form No. 03-3B/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

- trực tiếp bóng đá euro hôm nay incentive appendix for enterprises employing ethnic minority workers or enterprises engaged in production, construction, and transportation employing many female workers according to form No. 03-3C/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

- trực tiếp bóng đá euro hôm nay incentive appendix for science and technology enterprises or enterprises transferring technology in prioritized fields according to form No. 03-3D/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

(5) Corporate income trực tiếp bóng đá euro hôm nay settlement declaration according to the revenue-expense method:

- Annual corporate income trực tiếp bóng đá euro hôm nay settlement declaration form (applied to revenue-expense method) according to form No. 03/TNDN issued with Appendix 2Circular 80/2021/TT-BTC

- Annual financial report or Financial report up to the time of dissolution, bankruptcy, termination of operation or reorganization according to the provisions of the Law on Accounting and the Law on Independent Audit (except for cases where financial reporting is not required);

- One or several appendices accompanying the declaration form (depending on the actual situation of the taxpayer) issued with Appendix 2Circular 80/2021/TT-BTC:

+ Appendix of business results according to form No. 03-1A/TNDN or form No. 03-1B/TNDN or form No. 03-1C/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Loss carryforward appendix according to form No. 03-2/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ trực tiếp bóng đá euro hôm nay incentive appendix for income from new investment projects, income of enterprises enjoying CIT incentives according to form No. 03-3A/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ trực tiếp bóng đá euro hôm nay incentive appendix for business establishments that expand scale, increase capacity, renew production technology (expanded investment projects) according to form No. 03-3B/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ trực tiếp bóng đá euro hôm nay incentive appendix for enterprises employing ethnic minority workers or enterprises engaged in production, construction, and transportation employing many female workers according to form No. 03-3C/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ trực tiếp bóng đá euro hôm nay incentive appendix for science and technology enterprises or enterprises transferring technology in prioritized fields according to form No. 03-3D/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of corporate income trực tiếp bóng đá euro hôm nay paid abroad according to form No. 03-4/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of corporate income trực tiếp bóng đá euro hôm nay for real estate transfer activities according to form No. 03-5/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of science and technology fund appropriation report according to form No. 03-6/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of allocation table of corporate income trực tiếp bóng đá euro hôm nay payable to localities entitled to revenue sources for production establishments according to form 03-8/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of allocation table of corporate income trực tiếp bóng đá euro hôm nay payable to localities entitled to revenue sources for real estate transfer activities according to form 03-8A/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of allocation table of corporate income trực tiếp bóng đá euro hôm nay payable to localities entitled to revenue sources for hydropower generation activities according to form 03-8B/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of allocation table of corporate income trực tiếp bóng đá euro hôm nay payable to localities entitled to revenue sources for computerized lottery business activities according to form 03-8C/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

+ Appendix of the list of receipts of temporarily paid corporate income trực tiếp bóng đá euro hôm nay for real estate transfer activities according to the payment schedule yet to be handed over in the year according to form 03-9/TNDN issued with Appendix 2Circular 80/2021/TT-BTC.

- In case enterprises have foreign investment projects, in addition to the above dossiers, enterprises must supplement: Copies of the foreign income trực tiếp bóng đá euro hôm nay declaration with the taxpayer’s confirmation; Copies of trực tiếp bóng đá euro hôm nay payment receipts abroad confirmed by the taxpayer or original receipts certified by the foreign trực tiếp bóng đá euro hôm nay authority regarding the paid trực tiếp bóng đá euro hôm nay or equivalent documents confirmed by the taxpayer.

Vietnam: What does aCIT declaration include? (Image from the Internet)

What is the deadline for submitting the CIT declaration in Vietnam?

Pursuant to point a, clause 2, clause 3, and clause 4 Article 44Law on trực tiếp bóng đá euro hôm nay Administration 2019, the deadlines for submitting the CIT declaration in 2024 are as follows:

- Deadline for submitting the declaration for each occurrence: No later than the 10th day from the date the trực tiếp bóng đá euro hôm nay obligation arises.

- Deadline for provisional quarterly trực tiếp bóng đá euro hôm nay payment: No later than the 30th day of the first month of the following quarter.

- Deadline for submitting the annual trực tiếp bóng đá euro hôm nay settlement declaration: No later than the last day of the third month from the end of the calendar year or fiscal year.

- For the settlement declaration up to the time of dissolution, bankruptcy, termination of operation, termination of contract, or reorganization (except for the conversion of enterprise type not including the equitization of state-owned enterprises where the converted enterprise inherits all trực tiếp bóng đá euro hôm nay obligations of the converted enterprise): No later than the 45th day, from the date of the dissolution, bankruptcy, termination of operation, or reorganization decision.

Vietnam: What if the deadline for submitting the trực tiếp bóng đá euro hôm nay declaration falls on a holiday?

Pursuant to Article 86Circular 80/2021/TT-BTC, it is stipulated as follows:

Deadline for submitting the trực tiếp bóng đá euro hôm nay declaration and trực tiếp bóng đá euro hôm nay payment

The deadline for submitting the trực tiếp bóng đá euro hôm nay declaration is in accordance with clauses 1, 2, 3, 4, 5 Article 44 of the Law on trực tiếp bóng đá euro hôm nay Administration and Article 10 of Decree No. 126/2020/ND-CP. The trực tiếp bóng đá euro hôm nay payment deadline is in accordance with clauses 1, 2, 3 Article 55 of the Law on trực tiếp bóng đá euro hôm nay Administration and Article 18 of Decree No. 126/2020/ND-CP. If the deadline for submitting the trực tiếp bóng đá euro hôm nay declaration or trực tiếp bóng đá euro hôm nay payment falls on a holiday, the deadline is the next working day following the holiday under the provisions of the Civil Code.

Referring to clause 5 Article 148 of the Civil Code 2015 on the end of the term as follows:

End of the term

...

5. When the last day of the term falls on a weekend or public holiday, the term ends at the close of the next working day following the holiday.

If the deadline for submitting the trực tiếp bóng đá euro hôm nay declaration, trực tiếp bóng đá euro hôm nay payment falls on a holiday, then the deadline is the next working day following the holiday.

However, currently, most trực tiếp bóng đá euro hôm nay declarations are submitted online (electronic trực tiếp bóng đá euro hôm nay dossiers), therefore, according to the provisions of Article 8Circular 19/2021/TT-BTC, it is stated as follows:

Determining the time of submitting electronic trực tiếp bóng đá euro hôm nay dossiers, electronic trực tiếp bóng đá euro hôm nay payment by taxpayers and the time the trực tiếp bóng đá euro hôm nay authority sends notifications, decisions, documents to taxpayers

1. Time of submitting electronic trực tiếp bóng đá euro hôm nay dossiers, electronic trực tiếp bóng đá euro hôm nay payment

a) Taxpayers can perform electronic trực tiếp bóng đá euro hôm nay transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet. The time of submitting the dossiers is deemed to be during the day if the dossiers are successfully signed and sent between 00:00:00 and 23:59:59.

...

Thus, for electronic trực tiếp bóng đá euro hôm nay dossiers, the submission deadline still conforms to the deadline for submitting the trực tiếp bóng đá euro hôm nay declaration under Article 44Law on trực tiếp bóng đá euro hôm nay Administration 2019.