What is xem bóng đá trực tiếp trên youtube summary of 12,028 pages of financial statement records of xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front's Funds? Is financial contribution given to xem bóng đá trực tiếp trên youtube Fund a deductible income when determining taxable income?

What is xem bóng đá trực tiếp trên youtube summary of 12,028 pages of financial statement records of xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front's Funds?

To ensure transparency, xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front has publicly disclosed xem bóng đá trực tiếp trên youtube account financial statement records of Vietcombank account 0011001932418 from September 1 to September 10, 2024.

xem bóng đá trực tiếp trên youtube Central Committee of xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front has posted 12,028 pages of financial statement records detailing xem bóng đá trực tiếp trên youtube Funds for people affected by storm No. 3, with a total amount reaching VND 527.8 billion.

To ensure transparency, xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front has published xem bóng đá trực tiếp trên youtube account financial statement records for public monitoring.

xem bóng đá trực tiếp trên youtube Central Relief Operation Board has also explicitly listed xem bóng đá trực tiếp trên youtube organizations and individuals who contributed through Vietcombank account 0011001932418 from September 1 to September 10, 2024.

See all 12,028 pages of xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front's contributions fund financial statement records: Here

What is xem bóng đá trực tiếp trên youtube summary of 12,028 pages of financial statement records of xem bóng đá trực tiếp trên youtube Vietnam Fatherland Front's Funds? Can financial contributions be deducted when calculating CIT? (Image from xem bóng đá trực tiếp trên youtube Internet)

Is financial contributiongiven to xem bóng đá trực tiếp trên youtube Fund a deductible income when determining taxable income in Vietnam?

Based on Clause 1, Article 6 ofCircular 78/2014/TT-BTC, as amended by Clause 1, Article 4 ofCircular 96/2015/TT-BTC, xem bóng đá trực tiếp trên youtube regulations are as follows:

Expenses that are deductible and non-deductible when determining taxable income

1. Except for xem bóng đá trực tiếp trên youtube expenses not deductible stated in Clause 2 of this Article, businesses are allowed to deduct all expenses if they meet xem bóng đá trực tiếp trên youtube following conditions:

a) Expenses actually incurred related to xem bóng đá trực tiếp trên youtube production and business activities of xem bóng đá trực tiếp trên youtube enterprise.

b) Expenses with sufficient legal invoices and documents as prescribed by law.

c) For any expense where xem bóng đá trực tiếp trên youtube invoice for goods, services each time has a value from VND 20 million or more (including VAT), payment must have non-cash payment documents.

Non-cash payment documents are implemented according to xem bóng đá trực tiếp trên youtube regulations of xem bóng đá trực tiếp trên youtube legal documents on value-added tax.

In cases where xem bóng đá trực tiếp trên youtube invoice for goods, services each time has a value from VND 20 million or more, if xem bóng đá trực tiếp trên youtube enterprise has not yet paid at xem bóng đá trực tiếp trên youtube time xem bóng đá trực tiếp trên youtube expense is recognized, xem bóng đá trực tiếp trên youtube enterprise is allowed to include it as a deductible expense when determining taxable income. When payment is made, if xem bóng đá trực tiếp trên youtube business does not have non-cash payment documents, it must declare and adjust xem bóng đá trực tiếp trên youtube reduced expense for xem bóng đá trực tiếp trên youtube value of goods, services without non-cash payment documents in xem bóng đá trực tiếp trên youtube tax period where xem bóng đá trực tiếp trên youtube cash payment occurred (even if xem bóng đá trực tiếp trên youtube tax authorities and other authorities have issued inspection and audit decisions for xem bóng đá trực tiếp trên youtube tax period in which such expenses were incurred).

For invoices for goods, services that were paid in cash before xem bóng đá trực tiếp trên youtube effective date of Circular 78/2014/TT-BTC, no retrospective adjustment is required based on this provision.

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And per Clause 3, Article 12 ofDecree 78/2021/ND-CP, xem bóng đá trực tiếp trên youtube regulations are as follows:

Financial Sources

1. Mandatory contribution from domestic and foreign economic organizations in xem bóng đá trực tiếp trên youtube area within a year is 0.02% of xem bóng đá trực tiếp trên youtube total asset value according to xem bóng đá trực tiếp trên youtube financial financial statement records made as of December 31 each year, reported to xem bóng đá trực tiếp trên youtube Tax authority, with a minimum of VND 500,000 and a maximum of VND 100 million, and is included as xem bóng đá trực tiếp trên youtube business's production and operational expenses.

2. Voluntary contribution, sponsorship, contributions from organizations and enterprises to xem bóng đá trực tiếp trên youtube provincial disaster prevention fund is counted as a deductible expense when determining corporate income tax.

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Thus, if businesses voluntarily contribute funds and meet xem bóng đá trực tiếp trên youtube deductible tax conditions and do not fall under non-deductible expenses, these contributions can be deducted when calculating corporate income tax.

How to determine personal income tax calculation period in Vietnam?

Based on Article 7 ofPersonal Income Tax Law 2007as amended by Clause 3, Article 1 ofPersonal Income Tax Law Amendment 2012, xem bóng đá trực tiếp trên youtube personal income tax calculation period is determined as follows:

- For resident individuals:

+ Annual tax period applies to income from business; income from salaries and wages.

+ Tax period per each income occurrence applies to income from capital investment; income from capital transfer, except for securities transfer; income from real estate transfer; income from lottery prizes; income from copyrights; income from franchising; income from inheritance; income from gifts.

+ Tax period per each transfer or annually for income from securities transfer.

- For non-resident individuals: calculated per each occurrence of taxable income for all taxable income sources.