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What are đá bóng trực tiếp places where enterprises pay corporate income tax in Vietnam?

According to Clause 1, Article 56 of đá bóng trực tiếp Law on Tax Administration 2019, enterprises pay corporate income tax to đá bóng trực tiếp state budget at đá bóng trực tiếp following locations:

- At đá bóng trực tiếp State Treasury;

- At đá bóng trực tiếp tax administration authority where đá bóng trực tiếp tax declaration dossier is received;

- Through an organization authorized by đá bóng trực tiếp tax administration authority to collect tax;

- Through commercial banks, other credit organizations, and service organizations as prescribed by law.

According to Article 12 ofDecree 218/2013/ND-CP, đá bóng trực tiếp places where enterprises pay corporate income tax are defined as follows:

- Enterprises pay tax in đá bóng trực tiếp locality where their headquarters are located. In cases where enterprises have dependent cost-accounting production facilities located in other provinces or centrally affiliated cities different from đá bóng trực tiếp locality where their headquarters are located, đá bóng trực tiếp tax amount is calculated for both đá bóng trực tiếp headquarters and đá bóng trực tiếp location of đá bóng trực tiếp production facilities.

đá bóng trực tiếp corporate income tax amount paid in provinces or centrally-affiliated cities where dependent cost-accounting production facilities are located is determined by multiplying đá bóng trực tiếp corporate income tax amount payable in đá bóng trực tiếp period by đá bóng trực tiếp ratio of expenses incurred at đá bóng trực tiếp production facility to đá bóng trực tiếp total expenses of đá bóng trực tiếp enterprise.

This tax payment regulation does not apply to projects, project categories, or dependent cost-accounting construction facilities.

đá bóng trực tiếp allocation, management, and use of revenue from corporate income tax shall followthe regulations of đá bóng trực tiếpLuật vtv5 trực tiếp bóng.

- Units accounting for enterprises' sector-wide income, with revenues from activities outside of their main business operations, pay tax in đá bóng trực tiếp province or centrally-affiliated city where these business activities occur.

What are đá bóng trực tiếp places where enterprises pay corporate income tax in Vietnam?? (Image from đá bóng trực tiếp Internet)

Which entities are CIT payers in Vietnam?

According to Article 2 ofCircular 78/2014/TT-BTC, CIT payers are organizations engaged in đá bóng trực tiếp production and trading of goods or provision of services with taxable income (below referred to as enterprises), including:

- Enterprises established and operating under đá bóng trực tiếp Enterprise Law, Investment Law, Law on Credit Institutions, Insurance Business Law, Securities Law, Petroleum Law, Commercial Law or other legal documents in đá bóng trực tiếp forms of joint-stock company; limited liability company; partnership; private enterprise; lawyer office, private notary public office; party to business cooperation contract; party to petroleum product-sharing contract, oil and gas joint-venture enterprise and joint operating company;

+ Public or non-public service providers engaged in đá bóng trực tiếp production and trading of goods or provision of services with taxable income in all areas;

+ Organizations established and operating under đá bóng trực tiếp Cooperative Law;

+ Enterprises established under foreign law (below referred to as foreign enterprises) and having permanent establishments in Vietnam;

Permanent establishments of foreign enterprises are manufacturing and trading establishments through which foreign enterprises carry out some or all of their production and trading activities in Vietnam, including:

++ Branches, executive offices, factories, workshops, means of transport, mines, oil and gas fields or other sites of exploitation of natural resources in Vietnam;

++ Construction sites and construction, installation or assembly works;

++ Establishments providing services, including also consultancy services through employees or other organizations or individuals;

++ Agents for foreign enterprises;

++ Representatives in Vietnam, for representatives authorized to sign contracts in đá bóng trực tiếp name of foreign enterprises or representatives not authorized to sign contracts in đá bóng trực tiếp name of foreign enterprises but regularly delivering goods or providing services in Vietnam;

In case a double taxation avoidance agreement which đá bóng trực tiếp Socialist Republic of Vietnam has signed has different provisions on permanent establishments, đá bóng trực tiếp provisions of that agreement prevail.

+ Organizations other than those referred to at Points a, b, c and d, Clause 1 of this Article which are engaged in production and trading of goods or provision of services and have taxable income.

- Foreign organizations engaged in production and business activities in Vietnam not under đá bóng trực tiếp Investment Law or đá bóng trực tiếp Enterprise Law or earning income in Vietnam shall pay CIT under separate guidance of đá bóng trực tiếp Ministry of Finance. These organizations, if having capital transfer activities, shall pay CIT under đá bóng trực tiếp guidance in Article 14, Chapter IV ofCircular 78/2014/TT-BTC.

What incomes are exempt from CIT in Vietnam?

According to Article 4 of đá bóng trực tiếpLaw No. 14/2008/QH12amended and supplemented by Clause 3 Article 1 of đá bóng trực tiếpLaw No. 32/2013/QH13 xem bóng đá trực tiếp nhà cái(which was amended by Clause 1, Article 119 of đá bóng trực tiếpLaw on Medical Examination and Treatment 2023and Clause 2, Article 1 of đá bóng trực tiếpLaw Amending Certain Tax Laws 2014),

đá bóng trực tiếp tax-exempt incomes include:

- Income from planting, breeding, and processing agricultural products, aquatic products, salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions; income of enterprises from planting, breeding, and processing agricultural products, aquatic products in areas with particularly difficult socio-economic conditions; income from fishing activities.

- Income from providing direct technical services for agriculture.

- Income from implementing scientific research and technological development contracts, products in đá bóng trực tiếp trial production period, products made from new technology for đá bóng trực tiếp first time applied in Vietnam.

- Income from producing and trading goods and services of enterprises with at least 30% of đá bóng trực tiếp average annual labor being disabled, rehabilitated persons, people infected with đá bóng trực tiếp HIV/AIDS virus, with an annual average workforce of twenty or more people, excluding enterprises operating in đá bóng trực tiếp financial sector and real estate business.

- Income from vocational training activities dedicated to ethnic minorities, disabled people, children in special difficult circumstances, and people involved in social evils.

- Income distributed from capital contribution, joint ventures, and associations with domestic enterprises after having paid CIT according to đá bóng trực tiếpLaw No. 14/2008/QH12.

- Financial aid received for use in educational, scientific research, cultural, artistic, charitable, humanitarian, and other social activities in Vietnam.

- Income from transferring emission reduction certificates (CERs) of enterprises granted emission reduction certificates.

- Income from performing state-assigned tasks of đá bóng trực tiếp Vietnam Development Bank in development investment credit, export credit activities; income from credit activities for đá bóng trực tiếp poor and other policy subjects of đá bóng trực tiếp Vietnam Bank for Social Policies; income of state financial funds and other state funds operating on a non-profit basis as prescribed by law; income of organizations with 100% state-owned charter capital established by đá bóng trực tiếp Government of Vietnam to handle bad debts from Vietnamese credit institutions.

- Undistracted income of establishments engaged in socialization in education - training, healthcare, and other socialized fields used for reinvestment to develop such establishments according to specialized laws on education - training, healthcare, and other socialized fields; đá bóng trực tiếp undistracted income forming non-divisible assets of cooperatives established and operating according to đá bóng trực tiếpLuật trực tiếp bóng đá.

- Income from technology transfer on đá bóng trực tiếp list of prioritized sectors for transfer to organizations and individuals in areas with particularly difficult socio-economic conditions.