Establishment declaration of corporate income tax is an indispensable step in any process income tax any business. So a declaration settlement CIT standards need to have rules to do? Track articles of AccNet to find out more information needed.
1. Declaration of corporate income tax is set when?
Corporate income tax (CIT) are receipts required to be paid into the account the state budget. Accordingly, businesses, and other objects needed to perform the obligations set declaration of corporate income tax regulations: the latest on the 30th day of the following quarter (for settlement according to you) or on day 90 from the end of the calendar year or financial year (for settlement by year). Businesses need to read carefully and update the information about CIT regularly to avoid mistakes and censure should not be.
>>> May interest you: Accounted amount for late payment of tax according to the latest regulations
Duration tax declaration TNDNC
Pursuant to paragraph 6 of Article 8 of Decree 126/2020/ND-CP (quote The portal of electronic government), CIT is the type of tax declaration and settlement years except for the case:
- Corporate INCOME tax from transfer of capital of foreign contractors in months.
- CIT does not arise often, and business use how to calculate corporate income tax according to the turnover rate. In this case, the business needs to tax according to each arising or by month.
The deadline to submit a declaration to the CIT
Business tax settlement year: the slowest is the last day of the 3rd month from the end of the calendar year or financial year.
Arising CIT casual and business is applying the method according to the turnover rate, the time limit shall submit declaration of corporate income tax as follows:
- Declaration according to each arises: latest on the 10th day since the incurred tax liabilities.
- Declaration by month: as Late as the 20th day of the next month of the month incurred obligations tax.
After the completion of the income tax Business, tax deadlines CIT slowest is the last day of the period for filing tax returns. In addition, enterprises need to calculate the corporate INCOME tax and provisional filing on a quarterly basis, the number of temporary tax filing, this will be deducted with the amount of tax paid under the settlement year.
>>> Related: How to calculate personal income tax, 20222. Income tax business application method rate on revenue
For business application method rate on revenue, then use declaration CIT template 04/CIT to the declaration on the income tax of the Business. Declaration form should indicate the information of the business tax code, industry, business, content declaration CIT.
3. Declaration form for transfer operations real estate according to each arising
Pursuant to Section VI appendix II issued circular 80/2021/TT-BTC, according to which the rules of declaration of corporate income tax apply to transfers of real property under each arising as follows:
4. Declaration settlement tax applicable to income from capital transfer
The base index EN appendix II issued circular 80/2021/TT-BTC sample declaration settlement CIT apply to income from capital transfer is defined as follows:
5. Income tax returns when selling the entire business, upon the transfer of the capital have attached real estate
Base Section VI, Uniform, appendix II, issued together with circular 80/2021/TT-BTC, text tax Business income 06/CIT will be used for the form of transfer of capital are associated with real estate. For example, business financing the construction of houses, the house of solidarity for the difficult, ...
Typically, each case will have the form declaration of Corporate income tax own. Therefore, businesses need to learn more information about the terms of their income to have a plan right choice. AccNet is Cloud accounting software online cheap, suitable for many types of businesses. With the features, accounting software online will help you manage your business in a simple and the most effective. Contact AccNet for advice and support.
ACCOUNTING SOFTWARE ACCNET CLOUD
Address: 23 Nguyen Thi Huynh, Ward 8, Phu Nhuan District
Hotline: 0901 555 063
Website: https://accnet.vn
Mail: accnet@lacviet.com.vn
>>> Article or should read:- Bill electronic circular 78
- The custom electronic invoice latest
- The duties of the chief accountant and what skills are needed
Theme: