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WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS

On the past 20.05.2020, the Ministry of Finance issued the digital 5977/BTC-TCT on implementation of Decree No. 41/2020/ND-CP (ND 41) on the government's 08.04.2020 on renewal of tax payment deadlines and land rents.

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In 👉, nd 41 has specified the subject details applicable to the renewal of the term of value added tax (VAT), Corporate income tax (TNDN), personal income tax (pit) and land Tax on the affected subjects of the Covid-19 epidemic; ND 41 also has specific provisions on the order, renewal procedures and records, which are enforced from the date of signing and not requiring circular guidance.

👉 to timely support the business, organizations, households, individuals dealing with difficulties in production and business due to the impact of the Covid-19 epidemic, the Ministry of Finance recommends the Ministry, the Ministry of Government and Governmental authority, the provincial People's Committee of Provinces and Cities under central coordinating the implementation of the relevant agencies IMPLEMENTING nd 41. In the course of the implementation, the Ministry of Finance shall note the content relating to the renewal of INCOME tax and VAT in article 3 ND 41 as follows:

️ Renew Income Tax payment

A) The amount of CIT payable in accordance with the settlement of the 2019 tax period shall be renewed excluding the number of temporary CIT payable in accordance with the quarterly regulations in clause 6, Article 4 Decree No. 91/2014/ND-CP dated 01/10/2014 of the government and article 17 Circular No. 151/2014/TT-BTC dated 10/10/2014 of the Ministry of Finance. Accordingly, the CIT must also be filed under the settlement of the 2019 tax period at a maximum of 20% of the total payable tax of the year at the settlement.

b) In case a business that has the INCOME tax calculation in accordance with the fiscal year does not duplicate the calendar year, the deadline for filing a renewal tax is determined in accordance with the corporate INCOME tax calculation.

c) In case of taxpayers with additional declaration of INCOME tax payment in 2019 in accordance with the tax Administration law increases the amount of CIT to be paid and sent to the tax authorities before the expiry of the tax period is renewed, the tax number is renewed determined by the principle at point a above , where the tax number must be filed all year by settlement based on additional stub records.

DD) in case the competent authority to inspect and inspect the CIT-revenue tax in 2019 and issue the conclusion before the expiry of the tax payment period is renewed, the total amount of the tax is renewed (according to the record of self-declaration enterprises and the further increase via inspection inspector) is determined by the principle at point a above , where the tax must be filed all year according to the settlement based on the results of inspection and inspection. The renewal period is 05 months from the end of the filing deadline for the CIT tax settlement of the 2019 tax period.

️ VAT Payment Renewal

A) The enterprise, the organization is the subject of renewal of tax payment, land rent specified in article 2 ND 41 to be renewed the amount payable VAT specified in clause 1, article 3 ND 41 including the VAT number at the head office and the number of VAT payable in the locality where the construction business of the foreign exchange , the construction of the Intercity works.

b) The State Treasury has not implemented a VAT deduction (during the renewal period) on the amount of the amount of the the item of basic construction works by the state budget capital, payments from the state budget for the basic construction of the ODA capital projects are subject to VAT for the case of the contractor in the The subject is renewed for VAT payment.

Date Submitted: 30/05/2020 View: 14.971 Print the article
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