Vietnam: What does lịch trực tiếp bóng đá hôm nay corporate income tax statement include?

Vietnam: What does lịch trực tiếp bóng đá hôm nay tax statement of corporate income tax include?

Pursuant to point b, clause 3, Article 43 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, Circular 200/2014/TT-BTC, Circular 80/2021/TT-BTC, Nghị định 132/2020/NĐ-CPlịch trực tiếp bóng đá hôm nay corporate income tax statement dossier includes:

(1)Corporate income tax statement declaration form according to Form No. 03/TNDN issued together withCircular 80/2021/TT-BTC.

(2)Annual financial reports, including:

- Balance sheet (Form B01-DN issued together withCircular 200/2014/TT-BTC);

- Profit and loss statement (Form B02-DNN issued together withCircular 200/2014/TT-BTC);

- Cash flow statement using both direct and indirect methods (issued together with Circular 200/2014/TT-BTC);

- Explanatory notes for financial statements (Form B09-DN issued together withCircular 200/2014/TT-BTC);

(3)Power of attorney to perform procedures if not done by lịch trực tiếp bóng đá hôm nay legal representative.

Additionally, depending on lịch trực tiếp bóng đá hôm nay actual business situation, enterprises must submit additional documents including:

(4)Appendix of Business Operation Results issued together withCircular 80/2021/TT-BTC

- Form 03-1A/TNDN for enterprises in manufacturing, trade, services industries.

- Form 03-1B/TNDN for enterprises in banking, credit sectors.

- Form 03-1C/TNDN for Securities Companies, Investment Fund Management Companies.

(5)Loss Transfer Appendix (Form 03-2/TNDN issued together withCircular 80/2021/TT-BTC).

(6)Appendices for preferential corporate income tax (issued together withCircular 80/2021/TT-BTC):

- Form 03-3A/TNDN for newly established businesses from investment projects, businesses relocating, or new investment projects.

- Form 03-3B/TNDN for businesses investing in new production lines, expanding scale, technology renewal, improving ecological environment, enhancing production capacity (expansion investment).

- Form 03-3C/TNDN for businesses employing ethnic minority workers or businesses in production, construction, transportation employing a large number of female workers.

- Form 03-3D/TNDN for scientific technology enterprises or businesses transferring technology in priority fields.

Attached dossiers when declaring and paying taxes for Vietnamese enterprises investing abroad concerning income from foreign investment projects include:

- A photocopy of lịch trực tiếp bóng đá hôm nay foreign income tax declaration confirmed by lịch trực tiếp bóng đá hôm nay taxpayer;

- A photocopy of lịch trực tiếp bóng đá hôm nay foreign tax payment document confirmed by lịch trực tiếp bóng đá hôm nay taxpayer or an original document from lịch trực tiếp bóng đá hôm nay foreign tax authority confirming lịch trực tiếp bóng đá hôm nay paid tax amount or a photocopy of an equivalent document confirmed by lịch trực tiếp bóng đá hôm nay taxpayer.

Vietnam: What does lịch trực tiếp bóng đá hôm nay corporate income tax statement include? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What are principles for determining lịch trực tiếp bóng đá hôm nay location for corporate income tax payment of enterprises in Vietnam?

According to Article 12 ofCircular 78/2014/TT-BTC,lịch trực tiếp bóng đá hôm nay principles for determining lịch trực tiếp bóng đá hôm nay location for corporate income tax payment of enterprises are as follows:

+ Enterprises pay tax at lịch trực tiếp bóng đá hôm nay location of their head office.

+ In lịch trực tiếp bóng đá hôm nay case where enterprises have production facilities (including processing, assembly facilities) that are dependent on financial accounts operating in different provinces or central cities from lịch trực tiếp bóng đá hôm nay location of lịch trực tiếp bóng đá hôm nay head office, lịch trực tiếp bóng đá hôm nay tax is allotted to be paid at both lịch trực tiếp bóng đá hôm nay head office location and lịch trực tiếp bóng đá hôm nay location where lịch trực tiếp bóng đá hôm nay production facility is situated.

+ lịch trực tiếp bóng đá hôm nay above tax allocation does not apply to enterprises with constructions, project components, or construction facilities that are dependent on financial accounts.

What is lịch trực tiếp bóng đá hôm nay current corporate income tax rate in Vietnam?

According to Article 10 of lịch trực tiếp bóng đá hôm nayEnterprise Income Tax Law 2008,as amended and supplemented by clause 6, Article 1 of lịch trực tiếp bóng đá hôm nay2013 Amendment to lịch trực tiếp bóng đá hôm nay Enterprise Income Tax Law, it is regulated as follows:

Tax rate

1. lịch trực tiếp bóng đá hôm nay corporate income tax rate is 22%, except for cases stipulated in clauses 2 and 3 of this Article and entities entitled to preferential tax rates stipulated in Article 13 of this Law.

Cases subject to lịch trực tiếp bóng đá hôm nay 22% tax rate stipulated in this clause shall switch to a 20% tax rate from January 1, 2016.

2. Enterprises with total annual revenues not exceeding twenty billion dong apply a 20% tax rate.

lịch trực tiếp bóng đá hôm nay revenue serving as a basis for determining whether an enterprise is subject to lịch trực tiếp bóng đá hôm nay 20% tax rate in this clause is lịch trực tiếp bóng đá hôm nay revenue of lịch trực tiếp bóng đá hôm nay preceding year.

3. lịch trực tiếp bóng đá hôm nay corporate income tax rate for activities of searching, exploring, extracting oil, gas, and other precious resources in Vietnam ranges from 32% to 50%, suitable for each project, each business location.

lịch trực tiếp bóng đá hôm nay Government of Vietnam shall specify and guide lịch trực tiếp bóng đá hôm nay implementation of this Article.

Therefore, lịch trực tiếp bóng đá hôm nay corporate income tax rate applied from 2024 for enterprises is 20%.

However, for enterprises involved in searching, exploring, and extracting oil, gas, and other precious resources in Vietnam, lịch trực tiếp bóng đá hôm nay tax rate is from 32% to 50%, appropriate for each project, each business location.

According to Article 10 ofDecree 218/2013/ND-CP,further details are provided regarding lịch trực tiếp bóng đá hôm nay tax rate for activities related to searching, exploring, and extracting oil, gas, and other precious resources in Vietnam as follows:

- For activities of searching, exploring, and extracting oil, gas, based on lịch trực tiếp bóng đá hôm nay location, extraction conditions, and reservoir quantities, lịch trực tiếp bóng đá hôm nay Prime Minister of lịch trực tiếp bóng đá hôm nay Government of Vietnam shall decide on lịch trực tiếp bóng đá hôm nay specific tax rate suitable for each project, each business location upon lịch trực tiếp bóng đá hôm nay proposal of lịch trực tiếp bóng đá hôm nay Minister of Finance.

- For resource mines of platinum, gold, silver, tin, tungsten, antimony, gems, rare earths, a tax rate of 50% is applied, or 40% for mines where 70% or more of lịch trực tiếp bóng đá hôm nay area allocated is in socio-economically disadvantaged areas listed as preferential income tax areas according to this Decree.