Vietnam: What is xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers in 2024? Does it fall on a weekend?
Vietnam: What is xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers in2024?
Pursuant to xoilac tv trực tiếp bóng đá hôm nay provisions at Clause 2, Article 44 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers for 2024 is specified as follows:
Deadline for submitting tax declaration dossiers
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- xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for taxes calculated annually is specified as follows:
a) No later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay third month from xoilac tv trực tiếp bóng đá hôm nay date of xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay calendar year or fiscal year for xoilac tv trực tiếp bóng đá hôm nay annual tax finalization documents; no later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay first month of xoilac tv trực tiếp bóng đá hôm nay calendar year or fiscal year for xoilac tv trực tiếp bóng đá hôm nay annual tax declaration dossiers;
b) No later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay fourth month from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay calendar year for xoilac tv trực tiếp bóng đá hôm nay personal income tax finalization documents of individuals directly finalizing tax;
c) No later than December 15 of xoilac tv trực tiếp bóng đá hôm nay preceding year for tax declaration dossiers for business households and individuals paying tax according to xoilac tv trực tiếp bóng đá hôm nay presumptive method; in case of new businesses, xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers is no later than 10 days from xoilac tv trực tiếp bóng đá hôm nay commencement of business operations.
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Based on xoilac tv trực tiếp bóng đá hôm nay above provisions, xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers is no later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay third month from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax finalization documents.
xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers for 2024 is March 31, 2025, and does not fall on a weekend.
Vietnam: What is xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers in 2024?(Picture from Internet)
Viertnam: Which form should taxpayers use to declare corporate income tax finalization for 2024?
Currently, xoilac tv trực tiếp bóng đá hôm nay Corporate Income Tax Finalization Declaration Form is applied according to Form 03/TNDN, specified in Appendix II issued together withCircular 80/2021/TT-BTC.
DOWNLOAD Form 03/TNDN -Corporate Income Tax Finalization Declaration Form applicable for xoilac tv trực tiếp bóng đá hôm nay revenue-expense method
What are regulations ondetermination and carry-forward of losses after submission of tax declaration dossiers in Vietnam?
According to Clause 2, Article 9 ofCircular 78/2014/TT-BTC, if a company incurs a loss after finalizing taxes, it shall carry forward xoilac tv trực tiếp bóng đá hôm nay entire loss continuously into taxable income (taxable income after deducting tax-exempt income) of subsequent years. xoilac tv trực tiếp bóng đá hôm nay period for loss carryforward is continuous and does not exceed 5 years from xoilac tv trực tiếp bóng đá hôm nay year subsequent to xoilac tv trực tiếp bóng đá hôm nay loss occurrence.
Companies may temporarily carry forward losses to xoilac tv trực tiếp bóng đá hôm nay income of quarters of xoilac tv trực tiếp bóng đá hôm nay following year after preparing quarterly provisional declaration forms and officially carry them forward in xoilac tv trực tiếp bóng đá hôm nay following year after preparing xoilac tv trực tiếp bóng đá hôm nay annual tax finalization declaration.
Example 12: In 2013, Company A incurred a loss of 10 billion VND, and in 2014 had an income of 12 billion VND, so xoilac tv trực tiếp bóng đá hôm nay entire loss of 10 billion VND from 2013 must be carried forward into xoilac tv trực tiếp bóng đá hôm nay income for 2014.
Example 13: In 2013, Company B incurred a loss of 20 billion VND, and in 2014 had an income of 15 billion VND, then:
+ Company B must carry forward xoilac tv trực tiếp bóng đá hôm nay entire loss of 15 billion VND into xoilac tv trực tiếp bóng đá hôm nay income for 2014;
+ xoilac tv trực tiếp bóng đá hôm nay remaining loss of 5 billion VND must be continuously monitored and carried forward as per xoilac tv trực tiếp bóng đá hôm nay principle of loss carryforward of 2013 into subsequent years, but not exceeding 5 years from xoilac tv trực tiếp bóng đá hôm nay year subsequent to xoilac tv trực tiếp bóng đá hôm nay loss occurrence.
- Companies with losses between quarters within xoilac tv trực tiếp bóng đá hôm nay same fiscal year may offset such losses against subsequent quarters of that fiscal year. When submission of tax declaration dossiers, companies determine xoilac tv trực tiếp bóng đá hôm nay annual loss and carry forward said loss continuously into taxable income of subsequent years according to xoilac tv trực tiếp bóng đá hôm nay stipulations mentioned.
- Companies self-determine deductible losses against income following xoilac tv trực tiếp bóng đá hôm nay principles mentioned. If further losses occur during xoilac tv trực tiếp bóng đá hôm nay carryforward period, these new losses (excluding leftover losses from xoilac tv trực tiếp bóng đá hôm nay previous term) will also be carried forward entirely and continuously, not exceeding 5 years from xoilac tv trực tiếp bóng đá hôm nay year subsequent to xoilac tv trực tiếp bóng đá hôm nay loss occurrence.
In cases where a competent authority audits or inspects tax finalizations, and determines that xoilac tv trực tiếp bóng đá hôm nay company's losses eligible for carryforward differ from xoilac tv trực tiếp bóng đá hôm nay company's self-determination, then xoilac tv trực tiếp bóng đá hôm nay transferable losses shall follow xoilac tv trực tiếp bóng đá hôm nay conclusions of xoilac tv trực tiếp bóng đá hôm nay auditing or inspecting body but must ensure continuous carryforward not exceeding 5 years from xoilac tv trực tiếp bóng đá hôm nay year subsequent to xoilac tv trực tiếp bóng đá hôm nay loss occurrence according to xoilac tv trực tiếp bóng đá hôm nay provision.
Beyond xoilac tv trực tiếp bóng đá hôm nay 5-year period from xoilac tv trực tiếp bóng đá hôm nay year subsequent to xoilac tv trực tiếp bóng đá hôm nay loss occurrence, if any losses remain untransferred, they cannot be carried into xoilac tv trực tiếp bóng đá hôm nay income of subsequent years.
Note: Companies undergoing a transformation, merger, consolidation, division, separation, dissolution, or bankruptcy must finalize taxes with xoilac tv trực tiếp bóng đá hôm nay tax authority as of xoilac tv trực tiếp bóng đá hôm nay date of xoilac tv trực tiếp bóng đá hôm nay decision to transform, merge, consolidate, divide, separate, dissolve, or declare bankruptcy by xoilac tv trực tiếp bóng đá hôm nay competent authority (except for cases not required to finalize tax as per regulations).
+ Losses incurred by xoilac tv trực tiếp bóng đá hôm nay company prior to transformation, merger, or consolidation must be closely tracked by xoilac tv trực tiếp bóng đá hôm nay year of occurrence and offset against income for xoilac tv trực tiếp bóng đá hôm nay same year of xoilac tv trực tiếp bóng đá hôm nay post-transformation, post-merger, or post-consolidation company, or continued into income of subsequent years for xoilac tv trực tiếp bóng đá hôm nay post-transformation, post-merger, or post-consolidation company to ensure that xoilac tv trực tiếp bóng đá hôm nay loss carryforward is continuous and does not exceed 5 years from xoilac tv trực tiếp bóng đá hôm nay year following xoilac tv trực tiếp bóng đá hôm nay loss occurrence.
+ Losses incurred prior to division or separation into other companies, which are still within xoilac tv trực tiếp bóng đá hôm nay period for carryforward according to regulations, will be allocated to xoilac tv trực tiếp bóng đá hôm nay new companies following xoilac tv trực tiếp bóng đá hôm nay division or separation according to xoilac tv trực tiếp bóng đá hôm nay proportion of divided or separated capital ownership.
(According to Clause 3, Article 9 ofCircular 78/2014/TT-BTC, amended by Article 7 ofCircular 96/2015/TT-BTC)
