VietnameseMethods for determining taxable income
Methods for determining taxable income
In order to calculate the payable enterprise income tax, the accountant must define the taxable income.
Market access conditions applicable to foreign investors
Market access conditions applicable to foreign investors
Market access conditions applicable to foreign investors are the same with domestic investors, however, there are some exceptions.
229 sectors and trades subject to conditional business investment
229 sectors and trades subject to conditional business investment
The conditional business investment takes an important role in the investment and business activities in Vietnam. However, the answer to the question “what are the sectors and trades subjected to conditional business investment?” helps investors and enterprises to meet the business conditions in national security, social ethics, and so on.
5 cases for employees to receive advance payment of wages
5 cases for employees to receive advance payment of wages
In accordance with the provision prescribed in the Labor Code 2019, employers must give advance payment of wages in some cases. What are the cases for employees to receive an advance payment of wages?
4 notes on using e-invoices created from cash registers
4 notes on using e-invoices created from cash registers
E-invoices with tax offices’ codes created from cash registers electronically connected to tax offices are applicable to a number of subjects of sales and service supplies. This is the suitable form with the current situation for suitable investment and easy usage.
What is the use of an unlawful invoice? What are the fines?
What is the use of an unlawful invoice? What are the fines?
Many enterprises are using unlawful invoices; unlawfully using invoices for making the tax. Having a deep and right understanding of using unlawful invoices; unlawfully using invoices for making the tax and sanctioning levels shall help to avoid these behaviors.
What is the sanctioning of the acts of making incorrect declarations to reduce payable tax amounts?
What is the sanctioning of the acts of making incorrect declarations to reduce payable tax amounts?
Acts of making incorrect declarations to reduce payable tax amounts are considered as the administrative violations in tax and the statute of limitations for sanctioning of tax administration-related administrative violations is in the longer time compared with other administrative violations, in particulars, 05 years from the date of commission of the violations.
5 cases of duty refund for import duty and export duty
5 cases of duty refund for import duty and export duty
A duty refund is the return of duty that is collected by authorized agencies from enterprises because the revenue is more than the payable tax amount or is not applicable to the payable objectives. Here are the cases of duty refund.
