Technology transfer with equipment, how to calculate tax?

Thu, 13 May 2021 16:03:21

(In principle, technology transfer activities are not subject to VAT, licensing of intellectual property objects is not subject to VAT.

read more »

Are the costs of establishment included in deductible expenses when calculating taxes?

Thu, 22 Apr 2021 16:16:38

A reader has email address huudungx @ xx would like to ask : I am the director of a newly established joint stock company. Before starting a business, I hired a consulting company to carry out business establishment procedures at a cost of VND 50 million. After the company is established, will this amount be included in deductible expenses when calculating corporate income tax?

read more »

Answering questions about license fees with the Law Office

Thu, 22 Apr 2021 16:16:31

The Lawyer currently does not regulate the charter capital and investment capital for the Law Firm and Law Firm. The rate of license fee is 1,000,000 VND / year according to the current regulations.

read more »

Tax incentives for startup software buTax incentives for startup software businesses

Thu, 22 Apr 2021 16:16:26

Enterprises implementing new investment projects to manufacture software products, the income from this project is subject to the tax rate of 10% for a period of 15 years and tax exemption for no more than 4 years. 50% reduction of payable tax amount for no more than 9 subsequent years.

read more »

Dissolution of enterprises must have confirmation of fulfillment of tax obligations?

Tue, 20 Apr 2021 16:37:33

The VNET Trading Services Company Limited (in Hochiminh City) is completing dissolution procedures. From the date of establishment to the date of dissolution, the Company does not have activities of buying and selling goods with foreign enterprises under goods purchase and sale contracts, including activities of temporary import for re-exporting, temporary export for re-importing and exportation of goods.

read more »

When is exempt from paying administrative fines?

Tue, 13 Apr 2021 14:16:05

A reader who has email address as tranmanhx @ xx asked: I have just been sanctioned for an administrative violation of VND1 00,000,000. However, due to difficult family circumstances, I am unable to pay the fine. I would like to ask, May I suspend the enforcement of the decision to impose a fine or to waive it?

read more »

Is it taxable to sell homemade food via Facebook?

Mon, 29 Mar 2021 12:29:50

Selling food through social networks, especially Facebook, is very popular. Does this business have to pay taxes?

read more »

Which cases are exempted the land use levy?

Mon, 22 Mar 2021 13:29:52

The mother of Mr. Do Xuan Chinh (in Binh Duong Province) is the owner of a land plot after getting married. Now his mother wants to change the purpose of using 160m2 of garden land to residential land, apply for exemption or reduction of land use fees, because his father is a 4th/4th class invalids who has not yet received the exemption or reduction regime. Use the land again.

read more »

Is there a second land use fee exemption or reduction?

Wed, 03 Mar 2021 10:34:24

Mr. Phung Van Thinh (in Phu Yen Province) is Kinh, his wife is an ethnic minority. He has 2 land plots of agricultural land next to each other. According to his reference, his family's case will be reduced by 50% of the fee to convert agricultural land to residential land and only be exempted or reduced once.

read more »

Is there any VAT on project management costs?

Wed, 24 Feb 2021 13:46:48

In case the regional project management unit has other legal revenues that are not included in the investment costs of projects assigned to manage, the registration must be made. and pay all taxes, fees and charges in accordance with the current regulations on taxes, fees and charges.

read more »

Are employee welfare payments tax-deductible?

Wed, 24 Feb 2021 13:45:55

In 2015, the Do Thanh Pharmaceutical Co., Ltd. spent some benefits to employees directly in cash. This expense is specified in the bylaws of the Company when it is fully documented. So, are these expenses counted as valid expenses when determining CIT?

read more »

Will the contractor without fulfilling tax eliminated?

Tue, 23 Feb 2021 14:25:54

To prove the financial situation, the contractor must submit financial statements corresponding to the completed accounting periods. Attached is a certified photocopy of one of the following documents: Tax finalization inspection record; Tax self-finalization declaration; Tax authority's written certification of tax liability fulfillment ...

read more »

Guidance on converting VAT calculation method

Tue, 23 Feb 2021 14:24:54

JQTEC Consulting Production and Trading One Member Limited Company (in Khanh Hoa Province) was established on November 21, 2012, using invoice deduction method from 2012 to 2016. Due to knowledge of law Tax is still limited, so the Company misunderstood the way to calculate revenue in 2015 so the company did not submit form 06 / GTGT.

read more »

How to calculate license fees for individual business households

Sun, 31 Jan 2021 16:41:00

Ms. Nguyen Thi Nhan (in Hochiminh City) is an individual business household, who sells groceries, registered tax on April 3, 2018. The tax authority sets the revenue of VND 50,000,000 / month and issue a tax notice of VND 750,000 / month, the license fee in 2018 is level 1, the level is VND 1,000,000 / year.

read more »

How to match information with other tax codes?

Sun, 31 Jan 2021 15:35:55

Ms. Nguyen Thi Thu (in Hanoi) registers a tax code for her dependents to reduce family circumstances. However, the results returned that coincide information of identical identification with other tax identification numbers. Mrs. Thu would like to ask, in this case, what agency must declare or submit documents?

read more »

Taxed price when transferring real estate

Fri, 29 Jan 2021 18:33:39

For real estate transfer, the taxable price is the real estate transfer price minus (-) the land price that is deducted for VAT calculation.

read more »

How do we do cafeteria services, look after a car at the hospital, and pay taxes?

Thu, 31 Dec 2020 09:55:08

Ms. Nguyen Thi Diep (in Quang Ngai Province) won the contract to work as a canteen service, keep a car at the hospital and pay 97 VND million / month to the hospital (receipt only, no invoice). She would like to ask, how do you declare and pay taxes for these services? What documents are based on?

read more »

Is there an overlap in recognition of circulation and declaration of fertilizer conformity?

Sun, 29 Nov 2020 20:25:29

Decree 108/2017 / ND-CP regulating strict fertilizer management from input to output is consistent with practical requirements. Fertilizer must be recognized for circulation and declared conformity before putting fertilizers on the market according to the current regulations are 2 activities that do not overlap, do not lead to overlapping in management.

read more »

From day
To day

Copyright © 2016 by the Chamber of Commerce and Industry of Vietnam - VCCI
Write "Chamber of Commerce and Industry of Vietnam"
or www.vcci.org.vn; www.vcci.com.vn; www.vcci.net.vn the release of information from this Website.
Designed and developed by Vietkent