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blue-check [Merged] - New methods for calculation, declaration and payment of tax incurred by individual businesses

Merged Document No. 24/VBHN-BTC dated October 24th, 2022 of the Ministry of Finance on value-added tax, personal income tax and tax administration with regard to household businesses and individual businesses
Posted: 27/10/2022 9:47:25 AM | Latest updated: 1/12/2022 11:26:31 AM (GMT+7) | Vietlaw: 588

This document is to merge the amendments, supplements of Circular No. 100/2021/TT-BTC dated November 15th, 2021 into Circular No. 40/2021/TT-BTCstatus2 dated June 1st, 2021 on value-added tax, personal income tax and tax administration with regard to household businesses and individual businesses.

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Published Vietlaw's Newsletter No. 588

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Tax declaration

blue-check Amendments to the regulation on the minimum ratio of provisional CIT to be paid
blue-check Key amendments in Decree No. 91/2022/ND-CP regarding tax declaration
blue-check [Merged] - New methods for calculation, declaration and payment of tax incurred by individual businesses
blue-check
blue-check It is still required to submit tax declaration dossier in case of revocation of enterprise registration certificate
blue-check It is required to use a separate TIN upon paying tax on behalf of a foreign contractor
blue-check How to declare and pay taxes upon contributing capital by brand property right
blue-check How to calculate CIT to be distributed to the locality where a factory is located
blue-check Process of online tax registration for individuals who do not conduct business
blue-check Foreign suppliers may make online tax registration at website https://etaxvn.gdt.gov.vn
blue-check Guidance on procedures for issuance of certificate of eligibility for business in tax procedure services from March 12th, 2022
blue-check Forms and procedures for tax declaration from January 1st, 2022
blue-check Introduction of some new regulations on tax incurred by individual businesses
blue-check Tax authorities may request banks to provide information about accounts of enterprises
blue-check Effective period of an advance pricing agreement is shortened to 3 years
red-check New method for calculation and payment of taxes incurred by individual businesses
blue-check Regulations on assessment of levels of risks of taxpayers from July 2nd, 2021
blue-check Regarding PIT declaration made by representative offices
blue-check Regarding organization of tax administration in Thu Duc city
blue-check Issues relating to taxes on donations received from parent company outside Vietnam