HANOI DEPARTMENT OF JUSTICE
TLK LAW FIRM

Recently, the Government promulgated Decree 91/2022/ND-CP amending and supplementing Decree 126/2020/ND-CP guiding the Law on Tax Administration. It stipulates that the provisional corporate income tax of four quarters must not be less than 80% of the corporate payable income tax under the annual tax finalization dossier.

=> See more: More chemicals for conditional production and trading in industrial

Specifically, the total amount of provisional corporate income tax paid in 04 quarters shall be at least 80% of the corporate income tax payable under the annual tax finalization dossier. If the provisional corporate income tax of 04 quarters is underpaid, late payment interest shall be charged on the tax arrears over the period from the date succeeding the deadline for paying provisional corporate income tax of the fourth quarter to the date preceding the day on which tax arrears are paid to state budget.

Previously according to the Decree No. 126/2020/NĐ-CP the total amount of provisional corporate income tax paid in the first 03 quarters of the year shall be at least 75% of corporate income tax payable under the annual tax finalization dossier).

=> See more: Adjusting the learner driver car requirements of driver training institutions

tam-nop-thue-thu-nhap-doanh-nghiep-cua-04-quy-khong-thap-hon-80-cua-nam

Picture 1: Provisional corporate income tax of 04 quarters to be at least 80% of annual tax_Hotline: 0972118764  

Provisional corporate income tax of tax period 2021 will be paid as follows:

- By October 30, 2022, if the provisional tax paid by the taxpayer in the first 03 quarters of 2021 is not smaller than 75% of the annually finalized tax, regulations of Clauses 3, 4, 5 Article 1 of Decree No. 91/2022/NĐ-CP on the minimum ratio of provisional corporate income tax of 04 quarters (at least 80% of annually finalized tax) shall not apply.

- By 30/10/2022, if the provisional tax paid by the taxpayer in the first 03 quarters of 2021 is smaller than 75% of the annually finalized tax, the regulations that provisional corporate income tax of 04 quarters must be at least 80% of annually finalized tax may be applied if it does not lead to an increase in late payment interest.

 

Decree No. 91/2022/NĐ-CP takes effect from October 30, 2022.

=> See more: New regulations on renewal of GMP certificates

tam-nop-thue-thu-nhap-doanh-nghiep-cua-04-quy-khong-thap-hon-80-cua-nam

Picture 2. Free legal advice_ Hotline: 097 211 8764

Socio-Economic General Department – TLK. Law Firm

According to thuvienphapluat.vn

Dear readers, TLK Law Firm, Ltd., in addition to providing you with useful knowledge and information about economic, cultural, and social life, we are also an organization providing Legal services; Professional accounting - tax, and Trade promotion with many years of experience.

With the desire to carry out social responsibility, if you need advice on legal issues, please contact us at the hotline: 097 211 8764 for advice from a lawyer (completely free consultation).

TAGS: income.., tax..
WRITE YOUR COMMENT:

CONTACT SERVICE PROVIDER (Please click the button below to select service package)

LEGAL CONSULTATION PROGRAM

VIEW MORE

OUT STANDING SERVICES THAT TLK PROVIDES

NEW POSTS

WHAT ARE FORMS OF INVESTMENT UNDER CURRENT VIETNAMESE LAW?

WHAT ARE FORMS OF INVESTMENT UNDER CURRENT VIETNAMESE LAW?

How many forms of investment does the law of Vietnam stipulate? Specifically, what are types of investments?

KNOWLEDGE – ENTERTAINMENT

TLK LAW FIRM
Operation license No: 01021852/TP/DKHĐ issued by Hanoi Department of Justice
Legal Consulting Call Center 24/7
CALL NOW: 097 211 8764
For benefis of community - Free Consulting
NUMBER OF VISIT
Total hits: 3,024,058
Views of the day: 1.228
Watching: 112
popup

Số lượng:

Tổng tiền:

zalo