What is vtv5 trực tiếp bóng đá hôm nay form for vtv5 trực tiếp bóng đá hôm nay CIT declaration when transferring real estate separately in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay form for vtv5 trực tiếp bóng đá hôm nay CIT declaration when transferring real estate separately in Vietnam?

vtv5 trực tiếp bóng đá hôm nay CIT declaration form when transferring real estate separately is Form 02/CIT according to Appendix 2 issued withCircular 80/2021/TT-BTCas follows:

Downloadvtv5 trực tiếp bóng đá hôm nay CIT declaration form for transferring real estate separately.

What is vtv5 trực tiếp bóng đá hôm nay form for vtv5 trực tiếp bóng đá hôm nay CIT declaration when transferring real estate separately in Vietnam? (Image from Internet)

What is vtv5 trực tiếp bóng đá hôm nay deadline for submitting vtv5 trực tiếp bóng đá hôm nay CIT declaration for taxes declared separately in Vietnam?

Based on Article 44 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019vtv5 trực tiếp bóng đá hôm nay regulations are as follows:

Deadline for submitting tax declarations

1. vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations for taxes declared monthly or quarterly is as follows:

a) No later than vtv5 trực tiếp bóng đá hôm nay 20th of vtv5 trực tiếp bóng đá hôm nay following month for monthly declarations and payments;

b) No later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay first month of vtv5 trực tiếp bóng đá hôm nay following quarter for quarterly declarations and payments.

2. vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations for taxes calculated annually is as follows:

a) No later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay third month since vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax finalization dossiers; no later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay first month of vtv5 trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax declarations;

b) No later than vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay fourth month since vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay calendar year for individual personal income tax finalization dossiers;

c) No later than December 15 of vtv5 trực tiếp bóng đá hôm nay preceding year for presumptive tax declarations of household businesses or individual businesses taxed on a presumptive basis; for new businesses, no later than 10 days from vtv5 trực tiếp bóng đá hôm nay start of business.

3. vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations for taxes declared and paid separately is no later than vtv5 trực tiếp bóng đá hôm nay 10th day from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax obligation arises.

4. vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations for cessation of operations, termination of contracts, or reorganization of enterprises is no later than vtv5 trực tiếp bóng đá hôm nay 45th day from vtv5 trực tiếp bóng đá hôm nay occurrence of such an event.

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Thus,according to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declarations for taxes declared and paid separately is no later than vtv5 trực tiếp bóng đá hôm nay 10th day from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax obligation arises.

Vietnam: How many days after receiving a request for an extension of vtv5 trực tiếp bóng đá hôm nay tax declaration shall vtv5 trực tiếp bóng đá hôm nay tax authority issue a notice?

According to Article 46 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv5 trực tiếp bóng đá hôm nay regulations on extension of tax declarations are as follows:

Extension of tax declarations

1. Taxpayers who are unable to submit tax declarations on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents will be granted an extension by vtv5 trực tiếp bóng đá hôm nay head of vtv5 trực tiếp bóng đá hôm nay directly managing tax authority.

2. vtv5 trực tiếp bóng đá hôm nay extension shall not exceed 30 days for monthly, quarterly, annual tax declaration, and per-occurrence tax obligation declarations; 60 days for annual tax finalization dossiers from vtv5 trực tiếp bóng đá hôm nay due date of vtv5 trực tiếp bóng đá hôm nay tax declaration.

3. Taxpayers must send a written request for an extension of vtv5 trực tiếp bóng đá hôm nay tax declaration to vtv5 trực tiếp bóng đá hôm nay tax authority before vtv5 trực tiếp bóng đá hôm nay deadline, stating vtv5 trực tiếp bóng đá hôm nay reasons for vtv5 trực tiếp bóng đá hôm nay extension request with confirmation from vtv5 trực tiếp bóng đá hôm nay commune-level People's Committee or Police where vtv5 trực tiếp bóng đá hôm nay extension is applicable as stipulated in clause 1 of this Article.

4. Within 3 working days from receiving vtv5 trực tiếp bóng đá hôm nay request for an extension of vtv5 trực tiếp bóng đá hôm nay tax declaration, vtv5 trực tiếp bóng đá hôm nay tax authority must reply in writing to vtv5 trực tiếp bóng đá hôm nay taxpayer regarding vtv5 trực tiếp bóng đá hôm nay acceptance or non-acceptance of vtv5 trực tiếp bóng đá hôm nay extension.

Thus,within 3 working days from receiving vtv5 trực tiếp bóng đá hôm nay request for an extension of vtv5 trực tiếp bóng đá hôm nay tax declaration, vtv5 trực tiếp bóng đá hôm nay tax authority must reply in writing to vtv5 trực tiếp bóng đá hôm nay taxpayer regarding vtv5 trực tiếp bóng đá hôm nay acceptance or non-acceptance of vtv5 trực tiếp bóng đá hôm nay extension.

What expenses are deductible and non-deductible when determining taxable corporate income in Vietnam?

According to Article 9 of vtv5 trực tiếp bóng đá hôm nayCorporate Income Tax Law 2008(amended and supplemented by Clause 5, Article 1 of vtv5 trực tiếp bóng đá hôm nayAmended Corporate Income Tax Law 2013; amended and annulled certain provisions by vtv5 trực tiếp bóng đá hôm nayLaw Amending Tax Laws 2014), vtv5 trực tiếp bóng đá hôm nay determination of taxable corporate income includes vtv5 trực tiếp bóng đá hôm nay following deductible and non-deductible expenses:

- Except for expenses specified in Clause 2, Article 9 of vtv5 trực tiếp bóng đá hôm nayCorporate Income Tax Law 2008, businesses are entitled to deduct all expenses when determining taxable income if they satisfy vtv5 trực tiếp bóng đá hôm nay following conditions:

+ Actual expenses incurred related to production and business activities of vtv5 trực tiếp bóng đá hôm nay enterprise; expenses for vocational education activities; expenses for performing national defense and security tasks as prescribed by law;

+ Expenses with sufficient invoices and documents as prescribed by law. For invoices of goods and services purchased on each occasion with a value of twenty million dong or more, there must be non-cash payment documents, except for cases where non-cash payment documents are not mandatory according to vtv5 trực tiếp bóng đá hôm nay law.

- Non-deductible expenses when determining taxable income include:

+ Expenses not meeting vtv5 trực tiếp bóng đá hôm nay conditions specified in Clause 1, Article 9 of vtv5 trực tiếp bóng đá hôm nayCorporate Income Tax Law 2008, except for vtv5 trực tiếp bóng đá hôm nay value portion of losses due to natural disasters, epidemics, and other force majeure cases not compensated;

+ Fines for administrative violations;

+ Expenses offset by other funding sources;

+ vtv5 trực tiếp bóng đá hôm nay part of business management expenses allocated by foreign enterprises to their permanent establishments in Vietnam exceeding vtv5 trực tiếp bóng đá hôm nay amount calculated according to vtv5 trực tiếp bóng đá hôm nay allocation method prescribed by Vietnamese law;

+ vtv5 trực tiếp bóng đá hôm nay portion of expenses exceeding vtv5 trực tiếp bóng đá hôm nay prescribed amount for setting up provisions;

+ vtv5 trực tiếp bóng đá hôm nay portion of interest expenses on loans for production and business from entities other than credit institutions or economic organizations exceeding 150% of vtv5 trực tiếp bóng đá hôm nay prime interest rate announced by vtv5 trực tiếp bóng đá hôm nay State Bank of Vietnam at vtv5 trực tiếp bóng đá hôm nay time of borrowing;

+ Depreciation of fixed assets that do not conform to vtv5 trực tiếp bóng đá hôm nay law;

+ Provisions made in advance that do not conform to vtv5 trực tiếp bóng đá hôm nay law;

+ Salaries and wages of private business owners; remuneration paid to vtv5 trực tiếp bóng đá hôm nay founders of vtv5 trực tiếp bóng đá hôm nay enterprises not directly involved in vtv5 trực tiếp bóng đá hôm nay management of production and business activities; salaries, wages, other expense allocations for employees that are not actually paid or have no invoices and documents as prescribed by law;

+ Interest on loans corresponding to vtv5 trực tiếp bóng đá hôm nay insufficient capital;

+ Input value-added tax already deducted, value-added tax paid under vtv5 trực tiếp bóng đá hôm nay credit method, corporate income tax;

+ Donations, except donations for education, healthcare, scientific research, disaster recovery, solidarity houses, gratitude houses, housing for policy beneficiaries as prescribed by law, donations under State programs for localities in areas with special socio-economic difficulties;

+ Contributions to voluntary pension funds or social security funds, purchasing voluntary pension insurance for employees exceeding vtv5 trực tiếp bóng đá hôm nay legal regulations;

+ Expenses of banking, insurance, lottery, securities, and other specialized business operations as prescribed by vtv5 trực tiếp bóng đá hôm nay Minister of Finance.