Does the construction permit application need to be accompanied by a tax receipt?
Wed, 26 Oct 2022 16:00:00
Mr. Truong Dinh Vuong (Ha Giang) made the application for a construction permit, had all the components according to the list of administrative procedures, but the Economic and Infrastructure Department replied that there was lack of receipts for payment of personal income tax on behalf of employees and construction tax according to the official dispatch of the District People's Committee issued in 2015
Will businesses continue to receive tax incentives when moving out of disadvantaged areas?
Wed, 26 Oct 2022 16:00:14
Ms. Vu Thi Ha's company was established in 2019 in Nam Cuong Ward, Lao Cai city, Lao Cai province. In August 2022, the company moved its business location to Lao Cai ward, Lao Cai city. Ms. Ha asked, how does your company receive corporate income tax (CIT) incentives, and how much is the time for tax incentives and reductions? What is the CIT payable rate?
Time to determine VAT reduction for construction activities
Wed, 26 Oct 2022 15:59:36
Ms. Nguyen Thi Thu Trinh's company (Quang Ngai) operates in the field of civil construction. In 2021, the company signed a package contract to build a police work house, the investor is the provincial police. The contract took effect from July 7, 2021 to January 7, 2022, but due to the impact of epidemics and natural disasters, the work was delayed.
Is the COVID-19 test fee taxable?
Wed, 26 Oct 2022 15:59:44
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.
How to process sold invoices when customers returned goods?
Wed, 26 Oct 2022 15:59:34
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?
Issue invoices with wrong price and tax, how to handle?
Mon, 30 May 2022 13:37:56
Ms. Do Thi Hoai's company (Bac Ninh) is facing the following situation: On February 7, 8, 9, 2022, the seller provided the service and issued 6 value-added invoices (VAT) to the buyer. The total invoice value in each day is less than VND 20 million, so the buyer has to pay in cash to the seller.
Which imported goods are applied 8%VAT?
Mon, 02 May 2022 22:50:57
Ms. Vu Hong Huong's company (Hanoi) trades beauty massage machines made from stainless steel and ABS plastic, certified by the Food and Drug Administration of the United States FDA. The company imports machines with goods code are: 90191090; 85437090; 85098090; 96032900.
uide to declaration of business-license tax fees for business locations
Mon, 02 May 2022 22:51:05
Mr. Nguyen Van Quang Company headed in Ho Chi Minh City, opened a business located in Hanoi City in 2021. Mr. Quang asked, what procedures does the company need to declare to pay business-license tax 2022? The business location has not been granted tax code, which agency should be contacted and what the documents need?
Records and reports of tax agents in electronic forms
Mon, 02 May 2022 22:51:29
Currently, the General Department of Taxation of the General Department is upgrading to meet the receipt of dossiers and reports of tax agents in the form of electronic. During this time, individuals and organizations shall submit dossiers and reports to tax offices in the form of direct or postal.
How is the printing company reduced VAT?
Mon, 02 May 2022 22:51:32
Ms. Le Thi Hang Company (Binh Duong) operates in the field of printing. From February 1, 2022, the State has a policy of reducing VAT from 10% to 8% of some items. However, the appendix of non -VAT reduction items have some unknown company contents, Ms. Hang asked the tax authorities to answer.
Are the expenses for prevention control of CIVI-19 epidemics calculated into taxable income?
Fri, 29 Apr 2022 16:57:31
Costs related to the prevention and control of CIVI-19 epidemics reflect the actual arising and full invoices and documents in accordance with the law, which is calculated in the expenses deductible when calculating corporate income tax and not counting the income taxable income of employees.
Are all items eligible for VAT reduction to 8%?
Sun, 03 Apr 2022 23:01:13
I heard that in 2022, consumer goods will be reduced value added tax from 10% to 8%. Is that correct? Readers have email truonghoangxxx@gmail.com send an email to the Legal Consulting Office of Lao Dong newspaper to ask.
What does an e-contract attestation include?
Sun, 03 Apr 2022 23:01:17
Readers who have emailed htrnagXX@gmail.com sent an email to the Legal Counseling Office of Lao Dong newspaper to ask: I heard that there will be new regulations on the provision of electronic contract authentication services in the near future. Please, what content will this regulation cover?
Instructions for making invoices for promotional services
Mon, 04 Apr 2022 11:29:03
Ms. Tran Thi Hien (Hanoi) is the owner of a service and has signed a cooperation agreement with trader B and trader C to co-implement a promotion program for the service.
Which businesses are supported with 2% interest rate?
Mon, 04 Apr 2022 11:28:46
I heard that the Government has a policy to support 2% interest rates for businesses in the two years 2022 - 2023. Please, which businesses will enjoy this support? Readers with email tuandungxxx@gmail.com send an email to Lao Dong Newspaper's Legal Consulting Office to ask.
Can Agents airfare get tax reductions due to the impact of the COVID-19 epidemic?
Mon, 04 Apr 2022 11:29:31
Mr. Thai Kim Dinh Company (Binh Duong) has business lines: Air ticket agency and VAT invoice related to airline tickets; main business code: 5229 (other service activities related to transportation).
Does the COVID-19 prevention allowance include personal income tax?
Mon, 04 Apr 2022 11:29:35
Mr. Tran Huy Hoang (HCMC) was assigned by the Department of Health to assist in the fight against epidemics for a field hospital. He asked, is the special allowance for the prevention of COVID-19 subject to personal income tax?
How to calculate VAT on construction consulting services?
Mon, 04 Apr 2022 11:29:53
Mr. Nguyen Thanh Tung's company (Binh Phuoc) is declaring VAT by the direct method on revenue (form No. 04), using the sales invoice (form No. 02 GTTT3/001), percentage to calculate tax VAT on revenue is 5% (consulting services, design, construction supervision).
