Payment of fees tax is a mandatory liability of the business, economic organization or even business, personal. To comply with the tax regulations of the state, businesses need to learn and carry out the process of accounting for tax in full. So accounting tax what is? How accounting statutory how? The AccNet find out the details in the article offline.
1. Accounting tax what is?
Excise is the type of required tax the business is obliged to pay each year is based on the charter capital of the declaration on the business license. This is a tax payable moving "debt there is," therefore, businesses need to make business accounting for this tax.
Accounting tax is accounting done apply for TK 3338 and TK 3339 be circular 133/2016/TT-BTC and circular no. 200/2014/TT-BTC.
TK 3338 reflect the amount payable, paid or missing on environmental protection tax, excise tax and other taxes. Specific
- TK 33381: reflects the number of tax payable, has not filed and to be filed.
- TK 33382: Reflects the number of tax payable other as tax, filed for foreign business activity manufacturing business in Vietnam.
On the other hand, according to the Decree 139/2016/ND-CP, the excise was renamed fee and is reflected in TK 3339. Therefore, to perform accounting, accountants can use TK 3338 or TK 3339.
2. Accounting tax how does it apply?
The accounting and filing taxes this will depend on the circumstances of each business is new or long-term activities.
2.1 case is new business
New business establishment will be accounted for as follows:
Declaration fee of 1 times when new established:
- Debt 624: Cost management business (will be subtracted when calculating the corporate income tax). With the business using the system account accounting circular 133, then reflected into account 6422)
- There 3338/3339: fees so you only need to submit
Note: an excise Tax often be free in the first year of establishment and began to file from the 2nd year. Therefore, accounting tax will apply in the year made payment of this tax.
2.2 Business has long-term activities
Business has been in operation will not need filing fees and must determine the level of charge required to submit annually.
Beginning of the financial year will accounting fees this:
- Debt 642: Cost management business
- There 3338/3339: fee anal lesson
When depositing the money will be accounted for as follows;
- Debt 3338/3339: fees payable
- There 112/111: the actual amount payable.
3. How accounting tax payable details
There are many specific cases such as filing, filing tax or fines for late submission. Depending on each specific case, the bookkeeper will have to be accounted of TK in different.
3.1 accounting tax when filing the declaration
Businesses use accounts table circular 133
Debt TK 6422: Cost management business
Have TK 3338: other taxes
Businesses use accounts on the circular 200
Debt TK 6425: Taxes and fees
Have TK 3338: other taxes
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3.2 How accounting when to pay
Business case payment deadlines will be accounted for as follows:
- Debt TK 3338
- Have TK 111/112
Apply for both cases according to circular 133 and 200
3.3 accounting when a penalty late submission
Business, deadline and late submission will receive the penalty Decision of the tax authority. At this time the step accounting tax as follows:
Get the penalty decision:
Debt TK 811: other Expenses
Have TK 3339: Fees and account payable
Proceed to pay the fine:
Debt TK 3339: Fees and account payable
Have TK 111/112
The end of the period
Debt TK 911
Have TK 811
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As such, service accounting tax was AccNet provide detailed information in the article. The accountant should note, read fully the relevant information such as the level of charge, how to file a declaration for each case to ensure the process of accounting is the most accurate according to the law regulations. Hope this article brings the most useful information for you to read.
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