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Official 1328/CPSKT signs of tax violations on invoices

The Investigation Police Agency of Tan Phu District Police received the Investigation Entrustment Decision No. 739/QD-CSKT dated 8 March 2024 and Document No. 908/CV- | Filed in SKT file dated 10 March 2024 of Phu Tho Provincial Police Investigation Police Agency on entrusting investigation and verification of the case of “Tax evasion” and “Illegal trading…

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Official 5081/CTBNI time to record revenue from export activities

According to official 5081/CTBNI-TTHT dated 06 November 2023, in case the Company has goods export activities, the time to determine export revenue to calculate VAT is the date of confirmation of completion of the customs procedures on customs declaration and the time to determine revenue to calculate corporate income tax is the time of transfer…

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Official 3782/TCT intructions tax policy on income from loan interest

According to Official 3782/TCT-CS dated 25 August 2023, in cases, where an enterprise or organization does not operate under the Law on Credit Institutions for irregular lending activities, if it lends to other organizations (including expenses Branches of enterprises that submit separate corporate income tax) do not calculate interest or have an interest rate lower…

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Official 13533/CTHDU on PIT deduction for freelance jobs

According to official No. 13533/CTHDU-TTHT dated 8 September 2023, in case, the Company signs a contract with an individual who without business registration to provide freelance to work, the income of the individual will receive subject to personal income tax from salaries and wages. The company is responsible for deducting personal income tax at the…

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Decision 1388/QD-TCT regarding risk management of VAT refund

The General Department of Taxation said that from 25 October 2023, risk management for classifying VAT refund documents will be applied nationwide. The set of criteria indicators (CSTC) classifies VAT refund dossiers and selects taxpayers to inspection plans post-refund check, divided into 3 groups: Group I: CSTC group classifies VAT refund applications for checking first…

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Official 4666/TCT exchange rate when calculating FCT tax

According to official 4666/TCT-CS dated 23 October 2023, pursuant to the provisions of Point 1.3 Clause 1 Article 69 of Circular No. 200/2014/TT-BTC (amended by Clause 3 Article 1 of Circular No. 53/ 2016/TT-BTC), for the purpose of recording accounting numbers, preparing and presenting financial statements, company need to determine whether the contract value includes…

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Instructions on determining where to submit PIT refund documents

Pursuant to point b.2, Clause 8 Article 11 of Decree No.126/2020/ND-CP dated 19 October  2020 of the Government, in cases where residents have income from wages and salaries, they are deductible PIT by company from two or more places, submit tax finalization documents as follows: 🌳Individuals who have calculated family deductions for themselves by any…

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Official 10610/CTDAN declaring missed input invoices

According to official no.10610/CTDAN-TTHT dated 3 October 2023, in case, the branch discovers that input invoices are omitted, they can make additional tax declaration documents within 10 years from the submission deadline but before the tax authority announces the inspection decision according to the provisions Article 47 of the Law on Tax Administration No. 38/2019/QH14.…

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