Are companies allowed to change the tax calculation method?

Thu, 11 Jun 2020 11:04:00

Mr. Pham Anh Loc’s Company (in Ho Chi Minh City) was established in 2011, operating in the field of cleaning and tending services, with a turnover of about VND 15 billion / year.

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Time limit for paying tax and land lease extended

Sat, 06 Jun 2020 11:23:00

Decree 41/2020/ND-CP (Decree 41), dated April 8, 2020 extends the deadline for paying tax and land lease.       

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Personal Income Tax (PIT) for the payment of the termination of the labor contract

Tue, 26 May 2020 16:46:00

Pham Trang Phuong Dung’s Company (in Hochimimh City) is working to prepare to ceasing operating in Vietnam. She and the company will sign an agreement to terminate the labor contract (previously she signed an indefinite contract).

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The principles of land use levy exemption or reduction

Mon, 25 May 2020 12:33:00

Mr Tran Thanh Binh (Kon Tum Province), a retired official,enjoyed, a rank of level 2/4wounded soldier infected with toxic chemicals. He was granted a certificate of losing labor capability 41% to 60%. .He lives in a four-level house with his children and grandchildren.

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What regulations cover the application of value-added tax to imported goods?

Mon, 13 Apr 2020 16:24:00

The application of value-added tax (VAT) to imported goods no longer complies with the VAT Tariff promulgated together with Circular No.83/2014 / TT-BTC but complies with the provisions of current documents on value-added tax.

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Continuing inheritance of the tax incentives of the old business

Tue, 07 Apr 2020 16:20:00

In case an enterprise converts its business type as prescribed, it may inherit the enterprise income tax incentives for the remaining time after the conversion, if it continues to meet the conditions for enterprise income tax incentives.

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Removing import tax refund problems to produce exported goods

Mon, 06 Apr 2020 15:42:00

Where raw materials and goods are imported for production and processing of exports, it is not a case of goods which are subsequently imported and exported under the provisions of Law No. 106/2016 / QH13 and Decree No. 100/2016 / ND-CP because of these imported raw materials and goods no longer remain as they were when exported.

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Is payment via affiliated account eligible for tax deduction?

Fri, 03 Apr 2020 10:42:00

In case the Center is a dependent accounting unit of the Company and has no legal status, if there is a legal authorization document, the voucher of bank transfer from the Center's account to the seller's account and from the customer's account to the Center's account, which satisfies the condition that a cashless payment document is required by tax law.

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Guidance on target groups that are not subject to VAT

Tue, 31 Mar 2020 10:34:00

Phana Manufacturing and Trading Co., Ltd (HCMC) specializes in manufacturing tools for people with disabilities. Through the receiving and responding System to proposals of businesses, the Company would like to request to have a guidance on confirmation of the products and apply tax policies for the Company's products.

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Shallshared profit be subject to personal income tax?

Tue, 31 Mar 2020 10:30:00

From January 1, 2015, the shared profit of the individual owner of a one-member limited company after paying corporate income tax is not subject to pay personal income tax.

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The charge for granting water exploitation right is different from the tax of water resources

Sat, 29 Feb 2020 14:01:00

The ABC Company Co., Ltd is known that, according to Decree 82/2017 / ND-CP, the units that exploit underground water must declare and pay charge for granting water exploitation right. The ABC Company Limited is also subject to declaration and payment of grant of rights to exploit underground water.

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Are educational expenditures deductible when calculating taxes?

Tue, 24 Dec 2019 11:40:00

Ms. Nguyen Thanh Dieu’s school (in Ho Chi Minh City) is a public non-business unit that establishes a center. The center has its own tax code, account and seal. Recently, the center sponsored the school equipment for teaching, learning and activities (with sponsorship records).

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Bonuses for taxable employees?

Tue, 17 Dec 2019 15:42:00

In case the company pays the employee a bonus, the bonus includes housing, the housing amount included in this bonus is included in the income from salaries and wages but does not exceed 15% of the total revenue. The taxable income is incurred.

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Do non-governmental aid projects required for tax registration?

Wed, 13 Nov 2019 09:50:00

Ms. Nguyen Thi Anh (in Hanoi) would like to ask: does the project management unit set up to manage projects using non-governmental aid (having establishment decision, opening bank account) need to do procedures to open tax code? If yes, what are the procedure? What are the rules for periodic project reports?

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Bonuses for taxable employees?

Mon, 11 Nov 2019 10:46:00

In case the company pays the employee a bonus, the bonus includes housing, the housing amount included in this bonus is included in the income from salaries and wages but does not exceed 15% of the total revenue. The taxable income is incurred.

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Do companies declare VAT quarterly or monthly?

Thu, 29 Aug 2019 15:13:00

Lu Hoan Viet Software Co., Ltd. (in Ho Chi Minh City) has turnover of 2013, 2014, 2015, 2016 less than VND 50 billion and is subject to quarterly VAT declaration from October 1, 2014. But by 2017, the company has a turnover of over VND 50 billion. According to the Ministry of Finance's Circular No. 151/2014 / TT-BTC, the preceding year's revenue of less than VND 50 billion is eligible for quarterly tax declaration and 3-year stable declaration period.

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Value-added tax refund for investment projects

Thu, 22 Aug 2019 08:59:00

Where Cadana Vietnam Co., Ltd. is a newly established enterprise from an investment project with VAT of goods and services used for investment if it meets the conditions under the guidance in Clause 3, Article 1 of the Circular No. 130/2016 / TT-BTC and conditions for tax deduction will be refunded VAT.

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Conditions for application of double taxation avoidance agreement

Wed, 14 Aug 2019 09:09:00

The NYK Line (Vietnam) Co., Ltd. is a joint venture, operating in the field of providing freight agency services by sea. The company has performed shipping agency services at the request of foreign shipping companies in Vietnam.

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