trực tiếp bóng đá hôm nayWhat are regulations on global minimum tax declaration in Vietnam?
What are regulations on global minimum tax declaration in Vietnam?
Based on Article 6 ofResolution 107/2023/QH15, trực tiếp bóng đá hôm nay global minimum tax declaration is regulated as follows:
- Regarding trực tiếp bóng đá hôm nay regulation on supplementary domestic corporate income tax complying with trực tiếp bóng đá hôm nay minimum standards:
trực tiếp bóng đá hôm nay deadline for submitting trực tiếp bóng đá hôm nay Information Declaration Form, Supplementary Corporate Income Tax Declaration Form accompanied by an Explanation Statement on discrepancies due to differences in financial accounting standards, and for paying trực tiếp bóng đá hôm nay supplementary corporate income tax: No later than 12 months after trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay fiscal year.
- Regarding trực tiếp bóng đá hôm nay regulation on aggregating trực tiếp bóng đá hôm nay minimum taxable income:
trực tiếp bóng đá hôm nay deadline for submitting trực tiếp bóng đá hôm nay Information Declaration Form, Supplementary Corporate Income Tax Declaration Form accompanied by an Explanation Statement on discrepancies due to differences in financial accounting standards, and for paying trực tiếp bóng đá hôm nay supplementary corporate income tax:
No later than 18 months after trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay fiscal year for trực tiếp bóng đá hôm nay first fiscal year; no later than 15 months after trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay fiscal year for subsequent fiscal years.
What are regulations on global minimum tax declaration in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
What are trực tiếp bóng đá hôm nay 07 entities subject to global minimum tax in Vietnam?
Based on Article 2 ofResolution 107/2023/QH15, trực tiếp bóng đá hôm nay 07 entities not subject to global minimum tax include:
- Governmental organizations;- International organizations;- Non-profit organizations;- Pension funds;- Investment funds as trực tiếp bóng đá hôm nay ultimate parent entity;- Real estate investment organizations as trực tiếp bóng đá hôm nay ultimate parent entity;- Organizations with at least 85% of trực tiếp bóng đá hôm nay asset value directly or indirectly owned through trực tiếp bóng đá hôm nay above-mentioned organizations.
What is trực tiếp bóng đá hôm nay group subject to trực tiếp bóng đá hôm nay global minimum taxin Vietnam as defined in Resolution 107?
Based on Article 3 ofResolution 107/2023/QH15, it is regulated as follows:
Terminology Explanation
In this Resolution, trực tiếp bóng đá hôm nay following terms are understood as follows:
- Global Base Erosion Anti-avoidance Measures are trực tiếp bóng đá hôm nay regulations in this Resolution and trực tiếp bóng đá hôm nay regulations of trực tiếp bóng đá hôm nay Government of Vietnam compatible with trực tiếp bóng đá hôm nay global minimum tax rules of trực tiếp bóng đá hôm nay Inclusive Framework on BEPS (Base Erosion and Profit Shifting) of which Vietnam is a member (hereinafter referred to as global minimum tax Rules).
- Group refers to one of trực tiếp bóng đá hôm nay following cases:
a) A collection of companies, organizations with interrelated relationships through ownership or control, whereby trực tiếp bóng đá hôm nay assets, liabilities, income, expenses, and cash flows of those companies and organizations are incorporated in trực tiếp bóng đá hôm nay consolidated financial statements of trực tiếp bóng đá hôm nay ultimate parent company, and trực tiếp bóng đá hôm nay companies and organizations excluded from trực tiếp bóng đá hôm nay consolidated financial statements due to scale, materiality, or held for sale.
b) A company resident in one country with one or more permanent establishments in another country, under trực tiếp bóng đá hôm nay condition that trực tiếp bóng đá hôm nay company is not part of another group's company or organization.
- Multinational Group is a group with at least one constituent entity or one permanent establishment not residing in trực tiếp bóng đá hôm nay same country as trực tiếp bóng đá hôm nay ultimate parent company.
- Ultimate Parent Company is a company in a multinational group that has control or direct or indirect ownership of other companies or organizations in trực tiếp bóng đá hôm nay multinational group, not controlled or owned by any other company or organization, and whose consolidated financial statements are not incorporated in trực tiếp bóng đá hôm nay consolidated financial statements of any other company or organization globally.
- Intermediate Parent Company is a constituent entity in a multinational group (not trực tiếp bóng đá hôm nay ultimate parent company, partially owned parent company, permanent establishment, or investment company) that directly or indirectly holds ownership of another constituent entity in trực tiếp bóng đá hôm nay same multinational group.
- Partially Owned Parent Company is a constituent entity in a multinational group (not trực tiếp bóng đá hôm nay ultimate parent company, permanent establishment, or investment company) and meets trực tiếp bóng đá hôm nay following conditions:
a) Directly or indirectly holds ownership of other constituent entities in trực tiếp bóng đá hôm nay multinational group;b) More than 20% of trực tiếp bóng đá hôm nay beneficial interest is directly or indirectly held by companies or organizations not part of trực tiếp bóng đá hôm nay multinational group.
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Resolution 107/2023/QH15has clearly explained trực tiếp bóng đá hôm nay group subject to trực tiếp bóng đá hôm nay global minimum tax as one of trực tiếp bóng đá hôm nay following cases:
- A collection of companies, organizations with interrelated relationships through ownership or control, whereby trực tiếp bóng đá hôm nay assets, liabilities, income, expenses, and cash flows of those companies and organizations are incorporated in trực tiếp bóng đá hôm nay consolidated financial statements of trực tiếp bóng đá hôm nay ultimate parent company, and trực tiếp bóng đá hôm nay companies and organizations excluded from trực tiếp bóng đá hôm nay consolidated financial statements due to scale, materiality, or held for sale;
- A company resident in one country with one or more permanent establishments in another country, under trực tiếp bóng đá hôm nay condition that trực tiếp bóng đá hôm nay company is not part of another group's company or organization.
