32/2013/QH13 DOWNLOAD

Contact Sitemap Instruction Login. Clause 3a is added to Clause 1 Article 13 as follows: Investment projects on mineral exploitation, and production and trading of excise tax-liable goods and services, except those manufacturing automobiles, are not eligible for the non-agricultural land use tax incentives specified in the Article. Constitution dated November 28, of the socialist republic of Vietnam. Other incomes include income from the transfer of capital or transfer of the capital-contributing right; income from the transfer of real estate, transfer of investment projects, transfer of the right to participate in investment projects or transfer of the right to explore, exploit and process minerals; income from asset use rights or asset ownership, including income from intellectual property rights in accordance with law; income from the transfer, lease or liquidation of assets, including valuable papers; income from interest on deposits, loans provided or foreign currency sold; revenue from written-off bad debts which are now recovered; revenue from debts of unidentifiable debtors; omitted income from business activities of previous years, and other incomes, including income from production and business activities outside Vietnam. Taxable income from capital transfer shall be determined when the transfer is completed as prescribed by law.

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Point d Clause 2 Article 13 is amended as follows: Particularly for asset lease, insurance agency, lottery agency and multi-level marketing agency: Accordingly, income of an enterprise generated from project G is subject to the tax rate of 10 percent for 15 years and eligible for 322/013/qh13 exemption for no more than 4 years and percent reduction of payable tax amounts for no more than 9 subsequent years.

Taxable income from capital transfer shall be determined when the transfer is completed as prescribed by law.

Taxable income from real estate transfer.

The Government shall elaborate this Article. To amend and supplement Clause 3, Article 2 of Law No.

Luật 71/2014/QH13

Taxable income from capital transfer. Specifically, it may choose to enjoy the incentives based on the sectors eligible for incentives in accordance with the law 32/201/3qh13 enterprise income tax: Contact Sitemap Instruction Login.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for appropriate amendment and supplementation. Based on the practical situation and information technology conditions, the Government shall specify cases in which taxpayers are not required to submit documents in tax payment declaration, tax refund and other tax-related dossiers which 32/2013/qh113 management agencies have on hand.

32 QH13 EPUB - My Pdf.

Same threads Circular No. Natural water, including surface water and ground water, except natural water used for agriculture, forestry, fishery and salt production.

Income from salaries, remunerations of Vietnamese crewmembers working for foreign shipping companies or Vietnamese shipping companies that provide international transport services.

Design your Master Page around this content placeholder. Constitution dated November 28, of the socialist republic of Vietnam. The procedures for application of the investment incentives must comply with Article 17 of Decree No.

Clause 15 and Clause 16 are added to Article 4 as follows: Clause 2 Article 3 is amended as follows: Clause 1 Article is amended as follows: Investment projects granted investment licenses, investment certificates or papers with equivalent legal validity by competent state agencies before July 1,and domestic investment projects capitalized at below VND 15 billion implemented before July 1,may enjoy the tax enterprise income tax, import duty and non-agricultural land use tax incentives in 32/2013/qh1 with legal documents effective before July 1, Taxable income from real estate transfer 1.

Incomes from salaries or wages of Vietnamese crewmembers working for foreign shipping companies or Vietnamese shipping companies engaged in international transportation.

Income of an enterprise generated 32/2013/qg13 project C is subject to the tax rate of 10 percent for 15 years and eligible for tax exemption for no more than 4 years and 32/2031/qh13 reduction of payable tax amounts for no more than 9 subsequent years.

Law No. 71//QH13 amendments to tax Laws

To amend and supplement a number of articles of Law No. Point dd and Point e are added to Clause 1 Article 13 as follows: If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if corporate income tax incurred in such countries is lower than that imposed by the Law on Corporate income tax of Vietnam, the tax difference shall be paid.

The government shall elaborate this Article. Clause 3a is added to Clause 3 Article 5 as follows: For securities transfer, a taxable income is determined to be the transfer price for each transfer.

32 2013 QH13 EPUB

Article 14 is amended as follows: The government shall compile the List of ancillary products given priority mentioned in this Point. In case businesspeople cannot identify their turnover, a competent tax agency shall predetermine turnover in accordance with the tax administration law.

Clause 1 Article 3 is amended as follows: Clause 3a is added to Clause 1 Article 13 as follows: