Tax withholding of personal income tax is applicable to various income taxes. Tax withholding for incomes from wages, and salaries is a quarterly and monthly temporary payment. So, what is the tax withholding of personal income tax? Must have tax declaration for not withholding tax?
Incomes from the capital transfer are the other income when calculating the enterprise income tax. It is necessary to know the calculation of the enterprise income tax from the capital transfer.
In order to support the activities in disaster prevention and fighting, employers and employees all pay for the disaster management fund in case the state budget cannot satisfy all the requirements. So, what is the level of disaster management fund payment for employees?
On October 05, 2022, the Ministry of Finance issues Circular No. 61/2022/TT-BTC providing guidance on estimates, use and a final payment of budget for compensation, support, and resettlement due to the State’s land expropriation.
On August 12, 2022, the Minister of Finance issues Circular No. 52/2022/ND-CP prescribing the implementation of the Decree No. 45/2021/ND-CP dated March 31, 2021, on the establishment, organization, and operation of Cooperative development assistance funds.
In order to get the royalties amount payable in a period, beside royalties calculation price of natural resources and royalties rate, the volume of royalties-liable natural resources is also necessary to determine. The determination of the natural resource volume used for royalties calculation is prescribed as follows:
On October 01, 2022, the Prime Minister issues Telegram No. 889/CD-TTg on strengthening the efficiency of tax collection administration for e-commerce and digital business.
In order to calculate the royalties amount payable in a period, it is necessary to define the volume of royalties liable natural resources, royalties calculation price of a natural resource- unit and royalties rate. Here is the guidance for royalties calculation price of natural resources.
On September 15, 2022, the Supreme People’s Court issues the Decision No. 273/QD-TANDTC on pilot implementation of the online public justice service of collection and remittance of legal costs and court fees on the National Public Service Portal.
Import duty and export duty are important taxes of each country and the revenue sources of the state budget. So, what are the import duty and export duty? Who are the dutiable objects of import duty and export duty?
On September 29, 2022, the Minister of Finance issues the Circular No. 59/2022/TT-BTC providing a number of charge and fee rates to support and remove difficulties for transport business.
Takes effect on October 08, 2022, Circular No. 55/2022/TT-BTC amends and supplements a number of Articles of the Circular No. 238/2016/TT-BTC on the service price for technical safety and environmental protection inspection of currently circulating motor vehicles, equipment, and heavy-duty vehicles; assessment and calibration of equipment inspecting heavy-duty vehicles shall formally increase the register service price by more VND 10,000/time/vehicle compared with previous regulations.
Excise tax is applicable to a number of luxury goods, and services. The excise tax rate (tax rate) is relatively high compared with other taxes, even though, the excise tax rate of some goods is 150%.
Although the excise tax rates of goods and services are different, the payable excise tax amount is defined in accordance with the common method, the payable excise tax amount is the excise taxed price multiplied by the excise tax rate.
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