When is the deadline for corporate income xem bóng đá trực tiếp nhà cái payment in Vietnam? What income is subject to corporate income xem bóng đá trực tiếp nhà cái?
When is the deadline forcorporate income xem bóng đá trực tiếp nhà cái payment in Vietnam?
Pursuant to Clause 6, Article 8 ofDecree 126/2020/ND-CPamended by Clause 3, Article 1 ofDecree 91/2022/ND-CP, which provides for:
Types of taxes declared monthly, quarterly, annually, per occurrence of xem bóng đá trực tiếp nhà cái obligations and xem bóng đá trực tiếp nhà cái finalization declarations
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6. Corporate income xem bóng đá trực tiếp nhà cái (excluding corporate income xem bóng đá trực tiếp nhà cái from capital transfer of foreign contractors; corporate income xem bóng đá trực tiếp nhà cái declared as a percentage on revenue per occurrence or monthly as stipulated in Point đ, Clause 4 of this Article). Taxpayers must determine the provisional quarterly corporate income xem bóng đá trực tiếp nhà cái (including temporary allocation of corporate income xem bóng đá trực tiếp nhà cái to the provincial level where dependent units, business locations, and property transfer locations differ from the headquarters) and may deduct the xem bóng đá trực tiếp nhà cái previously paid from the annual finalization amount.
Taxpayers required to prepare quarterly financial statements according to accounting regulations shall determine provisional quarterly corporate income xem bóng đá trực tiếp nhà cái based on these statements and xem bóng đá trực tiếp nhà cái laws.
Taxpayers not required to prepare quarterly financial statements shall determine provisional quarterly corporate income xem bóng đá trực tiếp nhà cái based on quarterly production, business results, and xem bóng đá trực tiếp nhà cái laws.
The total corporate income xem bóng đá trực tiếp nhà cái provisionally paid for all 4 quarters must not be less than 80% of the corporate income xem bóng đá trực tiếp nhà cái payable as per the annual finalization. If the taxpayer pays less than the required provisional xem bóng đá trực tiếp nhà cái for the 4 quarters, they must pay late payment interest on the shortfall from the day immediately following the deadline for provisional xem bóng đá trực tiếp nhà cái payment of Q4 until the day before the remaining xem bóng đá trực tiếp nhà cái is paid to the state budget.
Taxpayers engaging in infrastructure, housing projects for transfer or lease-purchase, collecting advance payments from customers in accordance with law, shall provisionally pay corporate income xem bóng đá trực tiếp nhà cái quarterly at a rate of 1% on the collected payments. If infrastructure or housing has not yet been handed over and has not been accounted for in taxable income of the year, taxpayers shall not include it in the annual corporate income xem bóng đá trực tiếp nhà cái finalization but shall include it upon project handover, whether partial or full.
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Simultaneously, based on Article 44 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, the deadlines for declaration, payment, and finalization of corporate income xem bóng đá trực tiếp nhà cái are as follows:
- Deadline for provisional quarterly corporate income xem bóng đá trực tiếp nhà cái: No later than the last day of the first month of the quarter following the quarter in which xem bóng đá trực tiếp nhà cái obligations arise.
- Deadline for year-end xem bóng đá trực tiếp nhà cái finalization: No later than the last day of the third month from the end of the calendar year or fiscal year.
Thus, corporate income xem bóng đá trực tiếp nhà cái will include quarterly provisional payments to be made by the last day of the first month of the subsequent quarter after the xem bóng đá trực tiếp nhà cái obligation arises. The total corporate income xem bóng đá trực tiếp nhà cái provisionally paid for all 4 quarters must not be less than 80% of the corporate income xem bóng đá trực tiếp nhà cái payable as per the annual finalization. The remaining corporate income xem bóng đá trực tiếp nhà cái shall be paid according to the annual finalization, namely by the last day of the third month from the close of the calendar or fiscal year.
When is the deadline forcorporate income xem bóng đá trực tiếp nhà cái payment in Vietnam? What income is subject to corporate income xem bóng đá trực tiếp nhà cái? (Image from the Internet)
Which entities arecorporate income taxpayers in Vietnam?
Article 2 of theLaw on Corporate Income xem bóng đá trực tiếp nhà cái 2008(amended by Clause 1, Article 1 of theLaw Amending Corporate Income xem bóng đá trực tiếp nhà cái Law 2013) stipulates corporate income taxpayers as follows:
- Corporate income taxpayers are organizations engaged in the production, trading of goods, services with taxable income according to theLuật lịch trực tiếp bóng đá hôm nayế lịch trực tiếp bóng đá(hereinafter referred to as enterprises), including:
+ Enterprises established under Vietnamese law;
+ Enterprises established under foreign laws (hereinafter referred to as foreign enterprises) having a permanent establishment in Vietnam or not;
+ Organizations established under theLuật trực tiếp bóng đá k+;
+ Public service units established under Vietnamese laws;
+ Other organizations with production, business income.
- Enterprises with taxable income stipulated at Article 3 of the Law on Corporate Income xem bóng đá trực tiếp nhà cái 2008 must pay corporate income xem bóng đá trực tiếp nhà cái as follows:
+ Enterprises established under Vietnamese law pay xem bóng đá trực tiếp nhà cái on taxable income arising in Vietnam and abroad;
+ Foreign enterprises having a permanent establishment in Vietnam pay xem bóng đá trực tiếp nhà cái on taxable income arising in Vietnam and related to the activities of such permanent establishment;
+ Foreign enterprises without a permanent establishment in Vietnam pay xem bóng đá trực tiếp nhà cái on taxable income arising in Vietnam not related to a permanent establishment;
+ Foreign enterprises not having a permanent establishment in Vietnam pay xem bóng đá trực tiếp nhà cái on taxable income arising in Vietnam.
- A permanent establishment of a foreign enterprise is a production, business establishment through which all or part of the production, business activities are conducted in Vietnam, including:
+ Branches, executive offices, factories, workshops, transportation means, oil rigs, gas wells, mines or places for extraction of natural resources in Vietnam;
+ Construction sites, installation and assembly works;
+ Service provision establishments, including consultancy services through employees or other individuals or organizations;
+ Agents for foreign enterprises;
+ Representatives in Vietnam in cases of authorized representatives to sign contracts in the name of the foreign enterprise or representatives not authorized to sign contracts in the name of the foreign enterprise but regularly execute delivery of goods or provision of services in Vietnam.
What income is subject to corporate income xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 3 of theLaw on Corporate Income xem bóng đá trực tiếp nhà cái 2008(amended by theLuật sửa đổi các Luật về xem bóng), taxable income includes:
- Taxable income includes income from production and business operations of goods and services;
- Other income includes: income from capital transfer, transfer of capital contribution rights; income from real estate transfer, investment project transfer, right to participate in investment projects, rights to exploration, and exploitation, processing minerals; income from asset use rights, asset ownership rights, including income from intellectual property rights as prescribed by law; income from transferring, leasing, and liquidating assets, including securities; interest income from deposits, loans, foreign currency sales; recoveries from written-off bad debts; recoveries from payables without identifiable owners; income from overlooked business of previous years and other incomes.
Vietnamese enterprises investing abroad transfer their post-xem bóng đá trực tiếp nhà cái corporate income back to Vietnam; if Vietnam has a double taxation avoidance agreement with these countries, the agreement's regulations apply. For countries without such an agreement, if the corporate income xem bóng đá trực tiếp nhà cái rate in those countries is lower than Vietnam’s, the difference shall be collected based on the Law on Corporate Income xem bóng đá trực tiếp nhà cái 2008 of Vietnam.
