What is vtv2 trực tiếp bóng đá hôm nay Form 03/TNDN - Corporate income tax finalization in Vietnam?

What is vtv2 trực tiếp bóng đá hôm nay Form 03/TNDN - Corporate income tax finalization in Vietnam?

vtv2 trực tiếp bóng đá hôm nay corporate income tax finalization form applied for vtv2 trực tiếp bóng đá hôm nay revenue-expense method is currently prescribed in Form 03/TNDN in Section 6 Annex 2 issued together withCircular 80/2021/TT-BTC, as follows:

Download Form 03/TNDN corporate income tax finalization for vtv2 trực tiếp bóng đá hôm nay revenue-expense method:Here

What is vtv2 trực tiếp bóng đá hôm nay Form 03/TNDN - Corporate income tax finalization in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

When is vtv2 trực tiếp bóng đá hôm nay annual corporate income tax finalization deadline?

According to Article 44 of vtv2 trực tiếp bóng đá hôm nayTax Management Law 2019, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Tax declaration submission deadlines

1. vtv2 trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers for monthly and quarterly declared taxes are as follows:

a) No later than vtv2 trực tiếp bóng đá hôm nay 20th day of vtv2 trực tiếp bóng đá hôm nay month following vtv2 trực tiếp bóng đá hôm nay month in which vtv2 trực tiếp bóng đá hôm nay tax liability arises for monthly declarations;

b) No later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay first month of vtv2 trực tiếp bóng đá hôm nay quarter following vtv2 trực tiếp bóng đá hôm nay quarter in which vtv2 trực tiếp bóng đá hôm nay tax liability arises for quarterly declarations.

2. vtv2 trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers for annually declared taxes are as follows:

a) No later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay third month from vtv2 trực tiếp bóng đá hôm nay end date of vtv2 trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax finalization dossiers; no later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay first month of vtv2 trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax declaration dossiers;

b) No later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay fourth month from vtv2 trực tiếp bóng đá hôm nay end date of vtv2 trực tiếp bóng đá hôm nay calendar year for personal income tax finalization dossiers of individuals directly finalizing taxes;

c) No later than December 15 of vtv2 trực tiếp bóng đá hôm nay preceding year for tax declaration dossiers of households and individuals paying taxes according to vtv2 trực tiếp bóng đá hôm nay presumptive method; in case of new business households or individuals, vtv2 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers is no later than 10 days from vtv2 trực tiếp bóng đá hôm nay starting date of business.

Therefore, vtv2 trực tiếp bóng đá hôm nay annual corporate income tax finalization deadline is no later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay third month from vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay calendar year (i.e., March 31) or fiscal year (for businesses that choose a fiscal year different from vtv2 trực tiếp bóng đá hôm nay calendar year).

Vietnam: What does vtv2 trực tiếp bóng đá hôm nay annual corporate income tax finalization dossier include?

According to point b paragraph 3 Article 43 of vtv2 trực tiếp bóng đá hôm nayTax Management Law 2019, Circular 200/2014/TT-BTC, Circular 80/2021/TT-BTC, andNghị định 132/2020/NĐ-CP, vtv2 trực tiếp bóng đá hôm nay annual corporate income tax finalization dossier for private enterprises includes:

(1)corporate income tax finalization form according to Form 03/TNDN issued together withCircular 80/2021/TT-BTC.

(2)Annual financial statements, including:

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

- Income Statement (Form B02-DNN issued together withCircular 200/2014/TT-BTC);

- Cash Flow Statement by direct and indirect methods (issued together with Circular 200/2014/TT-BTC);

- Notes to vtv2 trực tiếp bóng đá hôm nay Financial Statements (Form B09-DN issued together withCircular 200/2014/TT-BTC);

(3)Authorization letter for procedures if not carried out by vtv2 trực tiếp bóng đá hôm nay legal representative.

Additionally, based on vtv2 trực tiếp bóng đá hôm nay actual business situation, enterprises must submit vtv2 trực tiếp bóng đá hôm nay following documents:

(4)Appendix of production and business results issued together withCircular 80/2021/TT-BTC:

- Form 03-1A/TNDN for enterprises in manufacturing, commerce, and services sectors.

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

- Form 03-1C/TNDN for securities companies, fund management companies.

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

(6)Corporate income tax incentive appendices (issued together withCircular 80/2021/TT-BTC):

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

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

- Form 03-3C/TNDN for businesses employing ethnic minorities or those operating in manufacturing, construction, transport sectors with high female labor use.

- Form 03-3D/TNDN for science and technology companies or those transferring technology in prioritized fields.

Supporting documents for tax declaration and payment for Vietnamese enterprises investing abroad for income from overseas projects include:

- A photocopy of vtv2 trực tiếp bóng đá hôm nay foreign income tax declaration form certified by vtv2 trực tiếp bóng đá hôm nay taxpayer;

- A photocopy of vtv2 trực tiếp bóng đá hôm nay tax payment receipt abroad certified by vtv2 trực tiếp bóng đá hôm nay taxpayer or vtv2 trực tiếp bóng đá hôm nay original certification from vtv2 trực tiếp bóng đá hôm nay foreign tax authority on vtv2 trực tiếp bóng đá hôm nay paid tax amount, or a photocopy of equivalent documents certified by vtv2 trực tiếp bóng đá hôm nay taxpayer.