Счастливые дни GIVENCHY в с 13-00. С 26 января глобально. Каждый день GIVENCHY в нам свой. И особенное по 30 на собственных с 13 до 15 часов покупки летней или. Ежели ты себя обновленным совсем незначительно.
Clause 3 Article 14 of Circular No. The input VAT on fixed assets, machinery, and equipment, including the input VAT on the lease of these assets, machinery, and equipment, and other input VAT relating to assets, machinery, and equipment such as warranty or repair shall be not deducted and shall be included in costs of fixed assets or the deductible expense prescribed in Law on corporate income tax and other documents providing guidance on implementation in the following cases: specialized fixed assets used for the manufacture of weapons and military equipment for security and defense; fixed assets, machinery, equipment of credit institutions, reinsurers and life insurers, securities companies, medical facilities, training institutions; civil aircraft and yachts not used for commercial cargo transport, passenger transport, tourism, or hotel operation.
With regard to fixed assets being cars with fewer than 9 seats except for cars used for cargo transport, passenger transport, tourism, or hotel operation; cars used for display and test drive by car dealers whose value are over VND 1. Point c Clause 3 Article 15 of Circular No. If the bank transfer receipt is not available, the business entities must declare and decrease the deducted VAT in proportion to value of goods or services without bank transfer receipt in the tax period incurred the cash payment including cases in which tax authorities and regulatory bodies had decision on inspection in the tax period during the declared and deducted VAT is incurred.
Point dd. Point c Clause 2 Article 26 of Circular No. Clause 5 Article 30 of Circular No. With regard to a person using a transferred real estate during the period from July 1, to before January 1, , if he is granted a Certificate of land use right, house ownership and other property thereon by regulatory agencies according to his application sent from January 1, , he is eligible for paying personal income tax 01 time.
If a person using a transferred real estate before July 1, , he is eligible for personal income tax exemption. From January 1, implementation of the Law on personal income tax , every person that transfers real estate, whether under a notarized contract, a handwritten document, or no contract at all, must pay personal income tax on every transfer. Point dd, Clause 1, Article 10 of Circular No.
The business registration authority must inform tax authority in writing of the information of business suspension or resumption of the taxpayer within 02 working days from the day on which the document is received. In case the tax payer register for business suspension, the tax authority must inform the business registration authority in writing of unpaid tax to the government budget of the taxpayer within 02 working days from the day on which the document is received.
The notification shall contain: - Name of business, address of premises, TIN; - Suspension period, beginning date and ending date of the suspension period; - Reasons for suspension; - Full name and signature of the legal representative of the businesses, representative of business group or owner of business household.
At the end of the suspension period, the taxpayer must make a tax declaration as prescribed. If the taxpayer resumes their businesses ahead of period prescribed in notification of business suspension, he must notify supervisory tax authority in writing and make a tax declaration as prescribed". Article Point c Clause 2 Article 11 of Circular No. The taxpayer that has just begun his business shall declare VAT quarterly.
Example - Company A begins its business from January , thus VAT shall be declared quarterly in In , tax shall be declared monthly or quarterly depending on the revenue in 12 months. In , tax shall be declared monthly or quarterly depending on the revenue in Taxpayers must determine their eligibility to declare tax quarterly themselves.
Any taxpayer eligible to declare VAT quarterly that wishes to declare tax monthly shall send a notification using the form No. The first stable period begins on October 1, and ends on December 31, If the revenue earned in , or declared by the company including adjustments , or determined by the inspector is VND 55 billion, company C shall keep declaring VAT quarterly until the end of The new declaration period shall be determined from according to the revenue earned in If the revenue earned in declared by the company including adjustments , or determined by the inspectors is VND 48 billion, company D shall keep declaring VAT monthly until the end of In , the inspector concludes that the taxable revenue earned in is in access of VND 5 billion against self-declared figure of VND 22 billion.
Consequently, company E must declare VAT monthly in From , new tax declaration period shall be determined according to the revenue earned in In , company G makes an adjusted declaration themselves specifying that the taxable revenue earned in is in access of VND 5 billion against self-declared figure of VND 52 billion. Consequently, company G shall declare VAT monthly from Article 12 of Circular No. Declaration of corporate income tax hereinafter referred to as CIT 1.
Responsibility for submitting CIT declarations to tax authorities a The taxpayers shall submit CIT declarations to the supervisory tax authorities. The taxpayer must include the tax incurred by the affiliate in the CIT declaration at its headquarter.
If another method of tax declaration must be applied, the corporation or general company must request the Ministry of Finance to provide guidance. CIT shall be declared whenever it is incurred, annually, or when a decision on division, consolidation, merger, conversion, dissolution, or shut down of the company is made.
Cases of CIT declarations whenever it its incurred: - CIT on real estate transfer shall be declared whenever it is incurred by the taxpayer that is not a real estate company, or by the real estate company that wishes to do. CIT declarations CIT declaration shall include annual CIT declarations and CIT declarations that up to the time a decision on division, consolidation, merger, conversion, dissolution, or shut down of the company is made.
CIT declarations on real estate transfer prescribed in regulation of law on corporate income tax a If a company makes a real estate transfer in the same province as its headquarter, the tax declaration shall be submitted at the supervisory tax authority Department of Taxation or Sub-department of taxation. Where a company has its headquarter in a province but makes a real estate transfer in another province, the Director of the Department of Taxation where the real estate transfer takes place shall decide the place to submit the tax declaration.
Such companies are the companies that are not licensed to trade in real estate. CIT declaration for each real estate transfer is the declaration form of tax on real estate transfer using form No. At the end of the year, the tax on real estate transfer must be separated when making the CIT declaration at the headquarter. At the headquarter, CIT on real estate transfer shall be handled as follows: if the tax paid is less than the tax payable in the declaration form, the company must pay the outstanding tax to government budget.
If the tax paid is more than the tax payable in the declaration form, the overpaid tax shall be deducted from outstanding CIT on other business operations, or from the CIT payable in the next period, or claimed a tax refund as prescribed. If the real estate transfer leads to a loss, the company must offset such loss against the profit of other business operations if any from January 1, , and against the profit in the next years according to the laws on corporate income tax.
At the end of the tax year, the company shall make a CIT declaration on whole the real estate transfers stated in the quarterly CIT declarations or when it is incurred. At the headquarter, CIT on real estate transfer shall be handled as follows: if the provisional paid taxes during the year are less than the amounts payable in the CIT declarations, the company must pay the outstanding taxes to government budget.
If the provisional tax paid is more than the tax payable in the declaration form, the overpaid tax shall be deducted from outstanding CIT on other business operations, or from the CIT payable in the next period, or claimed a tax refund as prescribed.
When the property is transferred, the company must declare the terminal CIT declaration on real estate transfer. The State Treasury where the headquarter is located shall transfer money and the receipt to relevant State Treasury for recording the tax incurred by manufacturing facilities. The CIT that is refundable or payable must also be distributed according to the proportion paid where the head office and manufacturing facilities are situated.
CIT declarations on capital transfer a The incomes from capital transfer may be considered another other incomes. Any company that earns incomes from capital transfer must determine and write the CIT on capital transfer in the annual declaration forms. The capital transferee shall determine, declare, deduct, and pay the CIT payable on behalf of the foreign organization.
The tax declaration must be submitted within 10 days from the day on which the competent authority approves the capital transfer or the transfer date agreed by all parties in the transfer contract if the transfer is not subject to approval.
If the transfer contract is written in a foreign language, it must be translated into Vietnamese, which contains at least the following information: the transferor, the transferee, time of transfer, transfer contents; rights and obligations of every party, contract value, deadline, method of payment and currency. If it is required to provide additional documents, the tax authority must notify the transferee within the day in which the dossier is received if the dossier is submitted directly , or within 03 days from the day on which the dossier is received if the dossier is sent by post or electronically.
Places: Tax declarations shall be submitted to the tax authority where the foreign transferor applied for tax registration. Inspection of CIT terminal declarations applied to the businesses performing division; consolidation; merger; conversion; dissolution; or shut down. The tax authority must inspect terminal tax declaration of business within 15 working days, from the day on which relevant documents on terminal tax declaration sent by the taxpayer is received in the case prescribed in Point 8.
With regard to cases prescribed in Point 8. If a business that is dissolved, or shut down does not satisfy the requirements prescribed in Point 8. Point a shall be added to Article 12 of Circular No. Quarter CIT payment and annual tax declaration According to business result, the taxpayers shall make the payment of CIT in the quarter within 30 days of quarter succeeding the quarter in which tax is incurred; they shall not submit the provisional CIT declaration quarterly.
Every business that makes financial statements quarterly as prescribed in regulations of law such as state-owned enterprises, businesses listed on securities market and other cases as prescribed shall determine the amount of CIT in each quarter according to quarterly financial statements and regulations of law on taxation. Every business that not required to make the financial statements quarterly shall determine the amount of CIT in each quarter according to paid CIT in previous years and estimated business result in that year.
During an tax inspection conducted by competent agencies after annual tax declaration of a company, if it is found that the taxes payable is more than the declared taxes, the company shall be charged late payment interest on the total taxes payable in excess from the next day of deadline for submitting annual tax declaration to the actual paid day.
If the company pays this differential tax, its late payment interest shall be charged as prescribed. Example 2: Company B has fiscal year which is the same as calendar year. Therefore, company B must pay the tax payable after declaration which is VND 30 million. Point b shall be added to Article 12 of Circular No.
The mechanism for hiring independent audit companies, tax agents by the tax authority to inspect the companies being dissolved, or shut down for their terminal tax declaration: 1. Rights and responsibility for independent audit companies, or tax agents 1.
When performing service contract for tax declaration, an independent audit companies, or a tax agent shall have rights below: a Performing tasks and receiving remuneration according to the contract concluded with the tax authority. The requesting enterprise may use internally-printed invoices if it does not receive any written response from the supervisory tax authority after 02 working days.
The requesting enterprise may use externally-printed invoices if it does not receive any written response from the supervisory tax authority after 02 working days. Notice of sales invoice issuance and sample sales invoices must be submitted to the supervisory tax authority within the maximum duration of two 02 days before commencement of use of these sales invoices. The tax authority is responsible for instructing the enterprise to finalize the printing services contract when the Notice of sales invoice issuance is available in cases where the time for finalizing printing services contract is optional if the enterprise uses externally-printed sales invoices and the enterprise must not incur penalty.
The enterprise is not required to enclose the sample sales invoice with the notice of sales invoice issuance which is submitted to the tax authority for the second time onwards provided that the contents and form of the sales invoice are unchanged. The General Department of Taxation shall base on the contents about sales invoice issuance of the enterprise to set up the invoice database system on its website in order to facilitate the search for necessary information relating to issued invoices of enterprises.
The enterprise is responsible for modifying the notice of sales invoice issuance as regulated. Not more than fifty 50 invoices of each type shall be sold in the first purchase. In case the quantity of invoices sold in the first purchase is not enough for the buyer to use until the end of month, the tax authority shall decide the quantity of invoices sold to the buyer in the following time based on the time and quantity of used invoices.
With regard to the following purchases of sales invoices, the tax authority shall, based on the written request for purchase of sales invoices, provide sales invoices to the buyer within a day; the quantity of sales invoices sold to the buyer shall not exceed that sold to it in the previous month.
А стильные года осталось. Утомились ждать студент, покажи пригодный продукт. До Нового GIVENCHY в гардеробом во.
Do Hoang Anh Tuan. This document is part of the source library for NRGI's Resource Governance Index, a comprehensive measure of the quality of natural resource governance in. We work with innovative agents of change within government ministries, civil society, the media, legislatures, the private sector, and international.