Time to determine turnover to calculate taxable income

Thu, 09 Mar 2023 11:21:01

Mr. Tran Minh Hai's company specializes in providing technical design services and producing graphic images, advertising TVCs for real estate projects. After signing the contract, the investor usually makes an advance to secure the contract performance and requires the company to issue an invoice for the advance.

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Invoicing in 2023 for service in 2022, what does tax rate apply?

Thu, 09 Mar 2023 11:21:26

Ms. Dang Thi Thu Trang's company (Dong Nai) has used some outsourced services that are eligible for VAT reduction from 10% to 8% and applied in 2022, now there is one last payment period for the cost. service in December 2022, ending service on December 25, 2022.

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What tax rate do invoices in January 2023 apply?

Sat, 11 Feb 2023 10:51:03

According to Mr. Tran Lu's reflection, based on the Government's Decree No. 15/2022/ND-CP dated January 28, 2022 on tax exemption and reduction policies, Mr. Lu's business is eligible for VAT reduction from 10% to 8% applies to services from February 1, 2022-December 31, 2022.

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Which income is subject to corporate income tax?

Tue, 31 Jan 2023 15:52:49

Income from credit activities for the poor and other policy beneficiaries of the Bank for Social Policies is income exempt from corporate income tax.

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How does the contractor import equipment in the name of the contractor?

Tue, 31 Jan 2023 15:53:13

Mr. Tran Hong Anh (Hanoi) is a construction contractor with 100% foreign capital, established and operating under Vietnamese law in the form of a one-member limited liability company. The company is performing a project construction contract for an investor who is an export processing enterprise.

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Is it allowed to write the name of the goods in a foreign language on the invoice?

Tue, 31 Jan 2023 15:53:20

Ms. Mai Thi Oanh Kieu (Quang Nam) has some imported products with foreign names, such as "Led ceiling lamp". Ms. Kieu asked, in this case, can the company issue an invoice according to the name of such goods?

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Conditions for selecting investors of social housing projects in the form of bidding

Fri, 23 Dec 2022 10:40:51

One of the conditions for a social housing investment project to select an investor by bidding is the detailed construction planning already approved by a competent authority.

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Will the VAT rate be reduced in 2023?

Fri, 23 Dec 2022 10:40:24

Ms. Nguyen Thi Tuyet (Khanh Hoa) is applying the tax rate of 8% according to Decree No. 15/2022/ND-CP for the collection, transportation and treatment of domestic waste. Ms. Tuyet asked, in 2023, what tax rate will be applied to the groups of goods and services that have enjoyed the above tax incentives?

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What is the penalty for issuing false invoices?

Fri, 23 Dec 2022 10:40:43

Mr. Pham Thanh (Hanoi) asked, can the statute of limitations for sanctioning administrative violations on invoices is 2 years specified in Decree No. with administrative violations that ended in previous years (2021, 2020)?

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Is the COVID-19 test fee taxable?

Wed, 07 Dec 2022 15:24:17

Mr. Tran Thanh Binh (Binh Duong) company operates in the field of road freight transport and is subject to VAT. The cost of freight includes the basic cost and includes the COVID-19 test fee (subject to not subject to VAT) for each driver.

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Appointment of professional titles, consider increasing salary ahead of time?

Wed, 07 Dec 2022 15:24:54

Ms. Nguyen Thi Huyen (Dong Nai) is a Grade II primary school teacher, working since September 2014. At the end of 2020, she will be considered for a salary increase 6 months ahead of schedule and will be entitled to a salary increase from 2.67 to 3.0 in March 2021.

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How to process sold invoices when customers returned goods?

Wed, 07 Dec 2022 15:26:02

Mr. Nguyen Van Khanh's company is using electronic invoices according to Decree No. 123/2020/ND-CP. The company's main activity is commerce, so it issues a lot of invoices for individual customers. Therefore, when the customer returns the goods, it is not possible to issue a return invoice to the company. Mr. Khanh asked, in this case, how should the company handle sales invoices?

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Conditions for applying 0% tax on exported goods and services

Tue, 08 Nov 2022 10:13:14

Mr. Bui Quang Huy's company (Hanoi) has an e-commerce website providing dental product design services. The customer submits a request via the website, then the company sends the design and the customer pays via Paypal.

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How to calculate PIT with allotment contract

Tue, 08 Nov 2022 10:13:08

Personal income tax (PIT) from the research is applied by Ms. Nguyen Mai Anh’s organization (Hanoi) according to Circular No. 111/2013/TT-BTC. Mai Anh asked, when signing a professional contract between the project leader and research members, is the total value of the contract before or after withholding PIT?

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What is considered to be invoiced at the wrong time?

Tue, 08 Nov 2022 10:12:56

Company A operates from Monday to Saturday morning and hires unit B to perform customs declaration services and work overtime to clear export goods. But the time to be granted clearance by the customs is on Saturday afternoon (the time when company A is not active), so no e-invoice is issued on the day of customs clearance.

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When should an auditor not perform an audit?

Tue, 08 Nov 2022 10:12:42

Reader has email address at phamcongxx@gmail.com sent an email to the Legal Counseling Office of Lao Dong newspaper to ask: Is it correct that the chief accountant has been out of work for more than a year and cannot perform an audit for the old business. Under what circumstances should an auditor not perform an audit?

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Expenditures for projects belonging to the commune budget must be tax deductible?

Wed, 26 Oct 2022 16:01:02

Mr. Nguyen Hai Dang asked, based on Point b, Clause 5, Article 13 of Circular No. 80/2021/TT-BTC, works under the commune budget with a total investment of less than 1 billion VND are not subject to value added tax (VAT) deduction. Is that correct?

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Can import and export entrustment service get tax reduction?

Wed, 26 Oct 2022 16:01:04

Ms. Nguyen Minh Thu's company (Hanoi) looked up Decision No. 43/2018/QD-TTg and found out that the industry code of the import and export entrustment service is 8299. However, when the company looked up the appendix of Decree No. 15/2022/ND-CP on value-added tax (VAT) reduction, this product code is not found.

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