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MONTHLY LEGAL NEWS

1. Circular 132/2018 / TT-BTC dated December 28, 2018 of the Ministry of Finance, guiding the accounting regime for micro enterprises (DNSN)

Accordingly, the subjects of application of this Circular are DNS servers, including those who pay corporate income tax by the method of calculating taxable income and the percentage of sales of goods and services. 

Criteria for determining DNS performance in accordance with this Circular are prescribed by tax laws.

Accounting regime applicable to DNS is prescribed as follows:

- Micro enterprises that pay corporate income tax by the method of calculation on taxable income shall apply the prescribed accounting regime to enterprises paying EIT according to the method calculated on taxable income.

- Micro enterprises that pay CIT on a percentage of sales of goods or services may choose to apply the accounting regime (1) by the method of calculating taxable income or (2) by the The method is calculated as a percentage of turnover.

- Micro enterprises can choose to apply the accounting policy for small and medium-sized enterprises issued under Circular 133/2016 / TT-BTC.

- Micro enterprises must apply a consistent accounting regime in a fiscal year. The change of the applicable accounting regime shall only be made at the beginning of the next financial year.

For more details on the newsletter please see the following attachment:

Date Submitted: 31/01/2019 View: 27.192 Print the article
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