Which form is xem bóng đá trực tiếp nhà cái tax declaration form for foreign contractors in Vietnam?
Which form is xem bóng đá trực tiếp nhà cái tax declaration form for foreign contractors in Vietnam?
xem bóng đá trực tiếp nhà cái tax declaration form for foreign contractors in Vietnam is specified in Form No. 01/NTNN issued together withCircular 80/2021/TT-BTCas follows:
DownloadTax Declaration Form for foreign contractors in Vietnam
Which form is xem bóng đá trực tiếp nhà cái tax declaration form for foreign contractors in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What is xem bóng đá trực tiếp nhà cái formula for calculating corporate income tax for foreign organizations and individuals doing business in Vietnam?
According to Article 13 ofThông tư 103/2014/TT-BTC, xem bóng đá trực tiếp nhà cái formula for calculating corporate income tax for foreign organizations and individuals doing business in Vietnam is taxable corporate income revenue and xem bóng đá trực tiếp nhà cái corporate income tax rate (%) calculated on taxable revenue.
| Corporate Income Tax Payable | = | Taxable Corporate Income Revenue | x | Corporate Income Tax Rate on Taxable Revenue |
What are xem bóng đá trực tiếp nhà cái taxable corporate incomes of foreign organizations and individuals doing business in Vietnam?
According to Article 7 ofCircular 103/2014/TT-BTC, xem bóng đá trực tiếp nhà cái taxable corporate incomes of foreign organizations and individuals doing business in Vietnam include:
(1). xem bóng đá trực tiếp nhà cái taxable corporate income of foreign contractors and foreign sub-contractors is xem bóng đá trực tiếp nhà cái income generated from activities of providing, distributing goods; providing services, services associated with goods in Vietnam based on xem bóng đá trực tiếp nhà cái contractor contracts and sub-contractor contracts (except for cases specified in Article 2, Chapter I ofCircular 103/2014/TT-BTC).
(2). In cases where goods are supplied in xem bóng đá trực tiếp nhà cái forms of: delivery points within xem bóng đá trực tiếp nhà cái territory of Vietnam (except for cases specified in Clause 5, Article 2, Chapter I ofCircular 103/2014/TT-BTC); or xem bóng đá trực tiếp nhà cái supply of goods accompanied by certain services performed in Vietnam such as advertising (marketing), trade promotion activities, post-sale services, installation, trial operation, warranty, maintenance, replacement, and other services associated with xem bóng đá trực tiếp nhà cái supply of goods (including cases where xem bóng đá trực tiếp nhà cái services provided are free of charge), whether such services are included in xem bóng đá trực tiếp nhà cái invoice value of xem bóng đá trực tiếp nhà cái supplied goods or not, xem bóng đá trực tiếp nhà cái taxable corporate income of foreign contractors and foreign sub-contractors is xem bóng đá trực tiếp nhà cái total value of goods and services.
(3). Income generated in Vietnam by foreign contractors and foreign sub-contractors includes all incomes received under any form based on xem bóng đá trực tiếp nhà cái contractor contracts and sub-contractor contracts (except for cases specified in Article 2, Chapter I ofCircular 103/2014/TT-BTC), regardless of xem bóng đá trực tiếp nhà cái location where xem bóng đá trực tiếp nhà cái business activities are conducted by xem bóng đá trực tiếp nhà cái foreign contractors or foreign sub-contractors.
Taxable incomes of foreign contractors and foreign sub-contractors in some specific cases include:
- Income from xem bóng đá trực tiếp nhà cái transfer of ownership, usage rights of assets; transferring rights to participate in economic contracts/projects in Vietnam, transferring property rights in Vietnam.
- Income from royalties is any form of income paid for xem bóng đá trực tiếp nhà cái rights to use, transfer of intellectual property and technology transfer, software copyright
(including: payments for xem bóng đá trực tiếp nhà cái rights to use, transfer of copyright and copyright ownership of works; industrial property rights transfers; technology transfers, software copyright).
“Copyright, copyright holder’s right,” “Industrial property rights,” "Technology transfer" are specified in xem bóng đá trực tiếp nhà cái Civil Code, xem bóng đá trực tiếp nhà cái Intellectual Property Law,Technology Transfer Law 2017, and guiding documents.
- Income from xem bóng đá trực tiếp nhà cái transfer, liquidation of assets.
- Interest income: includes xem bóng đá trực tiếp nhà cái income of xem bóng đá trực tiếp nhà cái lender from loans of any kind, whether xem bóng đá trực tiếp nhà cái loan is secured by collateral or not, whether xem bóng đá trực tiếp nhà cái lender enjoys xem bóng đá trực tiếp nhà cái borrower’s interest or not; interest income from deposits (except for interest on deposits of foreign individuals and interest on deposits arising from deposit accounts to maintain operations in Vietnam of diplomatic representative agencies, representative offices of international organizations, non-governmental organizations in Vietnam), including bonuses accompanied by interest if any; interest on late payments as stipulated in contracts; income from interest on bonds, discounts on bond prices (except for tax-exempt bonds), treasury bills; income from interest on deposit certificates.
Loan interest also includes fees that xem bóng đá trực tiếp nhà cái Vietnamese side must pay as specified in xem bóng đá trực tiếp nhà cái contract.
- Income from xem bóng đá trực tiếp nhà cái transfer of securities.
- Fines and compensation received from xem bóng đá trực tiếp nhà cái partner for violating xem bóng đá trực tiếp nhà cái contract.
- Other incomes as stipulated by law.
