Thời hạn nộp thuế thu nhập doanh nghiệp quý IV/2022 là ngày 30/1/2023. Đến ngày 30/1/2023, doanh nghiệp (DN) phải thực hiện tạm nộp 80% thuế thu nhập doanh nghiệp phải nộp theo quyết toán năm. Đặc biệt, bắt đầu từ ngày 1/1/2023 không áp dụng quy định giảm thuế giá trị gia tăng đối với nhóm hàng hóa, dịch vụ được giảm thuế theo Nghị định số 15/2022/NĐ-CP ngày 28/1/2022… Đó là một trong những nội dung các tổ chức, doanh nghiệp cần lưu ý trong năm tài khóa 2023.
The Government issued Decree 52/2021/ND-CP (“Decree 52/2021”) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021 in a bid to provide assistance to businesses, organizations, business households and individuals affected by Covid-19 epidemic.
Circular No.123/2012/TT-BTC- Guidance on the implementation of a number of articles of law on enterprise income tax No.14/2008/QH12 and guidelines on implementation of Decree No.124/2008/ND-CP dated december 11, 2008, Decree No.122/2011/ND-CP dated december 27, 2011 of the government detailing the implementation of a number of articles of law on enterprise income tax
Taxpayers shall calculate tax amounts payable into the state budget by themselves, except the case in which tax agencies assess or calculate tax under Articles 37 and 38 of the Law on Tax Administration
1. At-law representatives of taxpayers may directly sign documents and dossiers for transaction with tax agencies or authorize their deputies to sign documents and dossiers in their assigned sectors.
1. Documents for transaction with tax agencies include documents provided in tax dossiers, official letters, applications, requests and other documents sent to tax agencies by taxpayers, organizations authorized to collect taxes and other organizations and individuals.
The experts with deep knowledge of Vietnam tax system are required to do those services. With the tax consultants team who have knowledge and experience in different industries, we may provide the following tax services:
