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Topic >> Tax-finalization
  • fa-check-circle Official Letter No. 3744/TCT-TNCN - Regarding declaration of PIT incurred by residents who earn incomes from 2 places ( 3-Oct-2018)
    According to Clause 3 Article 21 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , only employees who earn incomes from a sole place are entitled to authorize the tax accounting. read more
  • fa-check-circle Official Letter No. 2891/TCT-KK - Regarding settlement of overpaid PIT of income payers ( 25-Jul-2018)
    In case an enterprise has paid PIT greater than payable PIT under the tax accounting dossier, this case is considered having overpaid tax. read more
  • fa-check-circle Official Letter No. 261/TCT-TNCN - Regarding places of submission of tax accounting dossier in case an individual receives incomes from 2 income payers or more ( 17-Jan-2018)
    According to point c.2 Clause 3 Article 21 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , an individual earning incomes from various places that directly makes personal income tax accounting at tax authority shall submit the tax accounting dossier at income payer where he/she has claimed for personal deductions. read more
  • fa-check-circle Official Letter No. 2204/TCT-TNCN - How to determine assessable income of the whole year in the case an individual receives net salary ( 25-May-2017)
    According to Point b Clause 4 Article 7 of Circular No. 111/2013/TT-BTCfa-exclamation-circle "If a person is required to make tax accounting as prescribed, taxable income in a year is the sum of taxable income of each month based on the converted assessable income". read more
  • fa-check-circle Official Letter No. 327/TCT-DNL - Regarding loss carry - forward ( 24-Jan-2017)
    According to Clause 2 Article 9 of Circular No. 78/2014/TT-BTCfa-exclamation-circle , in principle enterprises are only allowed to carry out loss carry – forward not exceeding 5 years, from the year following the loss – making year. After the 5 – year period, any loss which has not yet completely carried forward shall not be transferred to the following years.
  • fa-check-circle Official Letter No. 2621/TCT-TNCN - Is an employee who earns irregular incomes allowed to authorize the tax finalization? ( 14-Jun-2016)
    According to point c, point d Clause 2 Article 26 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , in the case an employee earns irregular incomes of not more than VND 10 million/year from other places, 10% tax on which has been withheld at source by the income payers, if he/she does not have the demand of finalization of these incomes, he/she may authorize the company to make the tax finalization on his/her behalf read more
  • fa-check-circle Official Letter No. 2569/TCT-TNCN - Regarding delegation of PIT settlement and PIT offsetting ( 10-Jun-2016)
    The document is to reply to problems relating to delegation of PIT settlement and PIT offsetting in the case employees are transferred from a unit to another one read more
  • fa-check-circle Official Letter No. 801/TCT-TNCN - Guidelines for preparation of PIT annual statements of 2015 ( 2-Mar-2016)
    Normally, any enterprise that pays salaries, remunerations in 2015 shall prepare personal income tax (PIT) annual statements, whether tax is deducted or not. With regard to an individual, he/she shall only prepare an annual statement of additional tax or overpaid tax which will be refunded or offset against tax incurred in the next period read more
  • fa-check-circle Official Letter No. 277/GSQL-GQ2 - Regarding the making of statements under Circular No. 38/2015/TT-BTC ( 2-Mar-2016)
    Relating to the statements of materials according to form No. 15/BCQT-NVL/GSQL issued together with Circular No. 38/2015/TT-BTCfa-exclamation-circle , the General Department of Customs has given the guidelines in details in Dispatch 1051/TCHQ dated February 29th, 2016 read more
  • fa-check-circle Official Letter No. 1501/TCHQ-GSQL - Some noticeable points relating to annual statements of materials/supplies by fiscal years ( 29-Feb-2016)
    Because there remain some difficulties relating to the regulations on annual statements of materials/supplies by fiscal years as prescribed in Article 60 of Circular No. 38/2015/TT-BTCfa-exclamation-circle , this Dispatch aims to pay attention to and specifies some contents as follows: read more
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