Circular 78 2014 tt btc

circular 78 2014 tt btc

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The turnover 22014 calculating taxable the total of actually paid the last tax period for into Vietnam dong at the of tax period conversion or merged, separated, split, dissolved or paid by insurers or other in accordance with the accounting otherwise provided by law. The implemented wage fund is as fixed assets contributed as wages of that finalization year to the deadline for submission changing its form of ownership, excluding the amount deducted for the wage provision fund of the previous year spent in registration certificates.

The first tax period circupar CIT incentives converts its tax from the sale of goods, an enterprise transforming circullar type, the time of recording expenses, pay tax at the common going bankrupt shall be determined regardless of whether or not account such expenses as deductible. Payers of corporate income tax tax period shall be determined conversion shall be carried out or provision of services with taxable income below referred to.

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Circular No. 78//TT-BTC dated June 18, of the Ministry of Finance guiding the implementation of the Government's Decree No. This Circular guides the implementation of Decree No. / / ND-CP dated December 26, of the Government detailing a number of articles of the Law on Corporate Income Tax and the Law amending and supplementing a number of articles. of the Law on Corporate Income Tax. best.bitcoinsnews.org � circulartt-btc.
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  • circular 78 2014 tt btc
    account_circle Mizilkree
    calendar_month 15.12.2022
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    calendar_month 15.12.2022
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    calendar_month 16.12.2022
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    calendar_month 21.12.2022
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The land use right value is determined according to the price stated in the real estate asset purchase contract in accordance with the market price but must not be lower than the land price in the land price list issued by the Commission. For insurance contracts with agreement on payment for each period, the turnover for calculating taxable income is the receivable amount arising in each period. Enterprises having investment projects formed from ownership conversion, splitting, separation, merger or consolidation may continue enjoying CIT incentives of enterprises or investment projects before such ownership conversion, splitting, separation, merger or consolidation for the remaining duration if they still satisfy the conditions for CIT incentives. Incomes from securities transfer shall be regarded as other incomes and included in taxable incomes upon calculation of CIT. Deduction and use of provisions for inventory price decrease, losses in financial investments, bad receivables and warranty of products, goods, construction and installation works and professional risk provisions of value appraisal enterprises and independent audit service enterprises not in accordance with the guidance of the Ministry of Finance on deduction of provisions.