To calculate the input value added tax or add to the deductible expenses of taxable income, expenses for the purchase of goods or services valued at VND 20 million or more (VAT-inclusive prices) per invoice with non-cash payment documents.
Enforcement of tax administration-related administrative decisions is when the authorized individual applies the method in accordance with law provisions in order to ensure the administrative decision on tax administration
Enterprises receive not only a preferential tax rate but also have a long reduction duration, some enterprises receive this incentive for over 10 years.
The enterprise income tax shall normally apply to the tax rate of 20%. Besides, a number of enterprises can apply the preferential tax rate of 10% in consistent time or use it all the time of production and business.
Determination and carry-forward of losses when calculating enterprise income tax in order to ensure the correct definition of payable tax amounts and enterprise's rights and obligations. In accordance with law provisions, the maximum duration for loss carry-forward is 5 consecutive years for enterprises.
Takin effect on September 01, 2022, Decree No. 47/2022/ND-CP prescribes many essential changes to tighten the by-automobile transport business. This information shall be introduced by LuatVietnam in the post as follows:
On July 29, the Government hereby promulgates the Decree No. 49/2022/ND-CP on amending and supplementing a number of the Government's Decree No. 209/2013/ND-CP detailing and guiding a number of articles of the Law on Value-Added Tax, which was amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP.
Most of employees are interested in the levels of unemployment insurance contributions and benefits when participating in unemployment insurance. What is the minimum level of unemployment insurance contribution and benefit?
Enterprise income tax is one of the direct taxes and is calculated based on the taxed incomes in the tax period and tax rates. This is one of the important revenues of the state budget.
Employees always want to take advantage of annual leaves to spend on personal works. In accordance with regulations, employees can accumulate all annual leaves to take a one-time vacation.
Being issued and taking effect on March 28, 2022, the implementation and application of the policy on house rental support in accordance with Decision No. 08/2022/QD-TTg are still late. So, what is the deadline for the policy?