What conditions must be met for filing taxes using the declaration method?

Mr. Nguyen Van Hung (Binh Dinh) has registered a personal business with the industry being cargo handling and is paying taxes using the fixed method. The annual revenue is nearly 2 billion VND. His business has more than 10 regular employees.

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How is taxable income from housing rental for employees calculated?

Answering questions about taxable income from house rent for employees.

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Basis for calculating reduction in motor vehicle insurance premiums

Mr. Ngo Bac Q. asked, in case of reducing insurance premiums due to direct sales, if the reduced premium does not exceed the commission rate that the agent is entitled to according to Article 51 of Circular 67/2023/TT-BTC, can the reduction exceed the prescribed net premium? According to Mr. Ngo Bac Q.'s reference, Point d Clause 1 Article 25 Circular No. 67/2023/TT-BTC dated November 2, 2023 of the Minister of Finance guiding a number of articles of the Law on Insurance Business, Decree No. 46/2023/ND-CP dated July 1, 2023 of the Government detailing the implementation of a number of articles of the Law on Insurance Business stipulates:

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Is the personal income tax code used to declare and pay taxes on income from property rental?

Answering questions about tax declaration and payment for income from property rental - business households.

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Does the "transportation and warehousing" sector qualify for the 8% VAT rate under the aforementioned Decrees?

Clarification on VAT rate issues for the "transportation and warehousing" sector.

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Is the bonus attached to a Certificate of Merit or Commendation subject to tax?

Mr. Vu Minh (Ha Noi) asked whether the cash bonuses attached to Certificates of Merit from ministries, departments, agencies, and the General Director's Commendation are subject to personal income tax, or if only the bonuses attached to Certificates of Merit from the State and local People's Committees are exempt from tax calculation.

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Cases for Applying 0% Tax Rate

Mr. Phung Anh Tuan’s company imports goods domestically and sells them within the isolation area of the airport. Mr. Tuấn asks whether his company can claim a refund of the input Value Added Tax (VAT) for these transactions.

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Can company A deduct input VAT on the input invoice for construction of the house?

Response to inquiries regarding the input invoice for the construction of Company A's house.

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Where should the tax settlement documents submit?

On March 31, 2024, Ms. Nguyen Duyen Kieu signed a labor contract with a new company in District 1, Ho Chi Minh City. Now, she is doing online tax settlement for the year 2023 (in 2023, she worked at two different companies, different from the current company where she signed the labor contract).

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Is wastewater fee subject to VAT?

Clarification on VAT for household wastewater.

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Signing a service contract with a foreign company, how is tax calculated?

Ms. Le Thi Linh's company (Hanoi) invests in telecommunications and information technology. The company is signing a contract with a telecommunications company in Myanmar for value-added services on mobile phones (VAS). Ms. Linh asked, what types of taxes does her company have to bear and at what tax rates?

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In this case, is the VAT rate for aluminum ladder items 10% or 8%?

Addressing the confusion regarding VAT for a trading company selling to businesses in the export processing zone, specializing in aluminum ladders.

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What documents does a business need to include reasonable expenses when calculating corporate income tax?

Addressing concerns about the documentation required to include reasonable expenses when calculating corporate income tax.

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Applying a VAT rate of 8% or 10%?

Mrs. Dinh Thi Hien's company specializes in manufacturing electrical cabinets for fire prevention and firefighting systems. The company purchases raw materials and components to manufacture the finished electrical cabinets, but these materials and components have different qualities, so the company is unsure whether the VAT rate is 8% or 10%.

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Do individuals earning income from YouTube have to pay taxes?

Mr. Nguyen V. is engaged in uploading videos to the YouTube platform. Income from advertising views is aggregated from various countries, especially income from views generated in the United States, which is subject to a 30% withholding tax. Currently, Mr. V. wants to declare and pay taxes on this source of income.

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Individuals with income from two sources, how do they settle taxes?

Mr. Tran Minh is an individual with income from two sources in 2022. One source has an income of about 25 million Vietnamese dong, and he has already paid a 10% personal income tax deducted at the source. For the other source, he pays progressive tax according to the tax table.

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How are taxes allocated and settled for branches located in different provinces?

Mrs. Mai Thi Loan's company has its headquarters in Hanoi City, with a branch in Thanh Hoa province. The main activities of the branch include manufacturing and completing textile products, renting workshops, offices, warehouses, etc.

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The basis for the determination of the tax-reduced service

Mr. Phan Dinh Thang's company is an electronic commerce enterprise and a distributor of goods and services subject to value-added tax from the issuing authority. In 2022, the online payment company received input invoices for goods and services in the form of game cards, which were subject to an 8% tax rate with industry code 9329.

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