Department of Labor, Invalids and Social Affairs of Ho Chi Minh City requests the units to implement the BCTHSDLDNN in accordance with Article 6 of Decree No. 152/2020/ND-CP dated December 30, 2020 of the Government (Form No. 07/PLI Annex I), specifically as follows:
Accordingly, the Tax Department shall guide the case that the representative office of the Company does not have production and business activities of goods and services, it is not required to declare and pay license tax. Conversely, if trading goods, services, the representative office must pay license tax according to the provisions of law.
Accordingly, the Tax Department guides the law on corporate income tax does not regulate the determination of expected but not yet actual income generated is included in the taxable income in the tax period.
In principle, in case the Branch (in Bac Ninh province) is a dependent unit of the Company (headquartered in Binh Duong province) has activities entitled to corporate income tax incentives for income from the implementation of new investment projects in Bac Ninh province, then:
In case the Company is an enterprise with 100% foreign investment, has a direct tax authority is Ho Chi Minh City Tax Department, which the managing unit to establish business locations (warehouses) in other provinces and cities with the Company’s head office, the Company shall submit a declaration of license tax to the Tax Department where the business locations are located.
Social Insurance of Vietnam requires social insurance of provinces and centrally run cities to implement a number of contents to reduce the amount of late payment to the lowest level, notably:
Accordingly, in case the Company has construction activities (construction activities are determined in accordance with the provisions of the law on the national economic system and the provisions of the specialized law) in another province where the Company has its head office, the Company shall conduct centralized accounting at the head office in accordance with the provisions of Clause 2, Clause 4, Article 11 of Decree No. 126/2020/ND-CP, declare tax returns, calculate taxes and submit tax returns to the direct tax administration department and allocate the tax payable to each province where the business activities are conducted in accordance with the provisions of Clause 1, Article 12 of Circular 80/2021/ND-CP.
In 2020, the Company incurred expenses such as salary, wages and allowances payable to employees; Accrued amounts payable to suppliers but the deadline for submitting the annual tax finalization dossier has not yet been implemented , these expenses are not deducted when determining the CIT taxable income.
Pursuant to Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on labor conditions and labor relations (referred to as Decree No. 145/2020/ND-CP); Department of Labor, War Invalids and Social Affairs of Ho Chi Minh City guides the implementation of the 2022 labor report, as follows:
The Taxation of Large Enterprises Department publishes a list of 39 foreign suppliers without permanent establishment in Vietnam that have e-commerce business activities, digital-based business activities and other services with organizations and individuals in Vietnam which have implemented tax registration in Vietnam.
Regarding CIT: In case the Company pays for support services for foreign laborers to extend or renew their visas to qualify for working in Vietnam, and if this payment is of a welfare nature for employees, it shall be included in the deductible cost when determining the taxable income of the enterprise if the total welfare nature expenditure does not exceed 01 month of average salary in the tax year of the enterprise specified in Clause 4, Article 3 of Circular 25/2018/TT-BTC and meets the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015.
1. In case the Company buys a lunar New Year gift for employees in December and gives it to employees on January 25 of the following year, this is the benefit that employees are entitled to. Therefore, this gift is included in taxable income when calculating personal income tax, the tax period is January, when employees receive gifts.
