Official Dispatch No.3776/CTBNI-TTHT dated November 17, 2022 of the Tax Department of Bac Ninh Province guiding the declaration of corporate income tax for dependent accounting units entitled to corporate income tax incentives
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:
- The company declares corporate income tax according to the form No. 03/TNDN submit to the Tax Department of Binh Duong province;
- Determine the amount of payable corporate income tax by the activities of enjoying corporate income tax incentives according to the form 03-3A/TNDN and submit it to the Tax Department of Bac Ninh province and the Tax Department of Binh Duong province.
Currently, the centralized tax management system of the Tax Authority (TMS) has supported the transmission and receipt of information Appendix 03-3A/TNDN. Therefore, when the Company submits the corporate income tax dossier according to the form 03/TNDN attached to the appendix 03-3A/TNDN at Binh Duong Province Tax Department, the Tax administration application system of the Tax Authority will automatically transmit data to the Tax Authorities where the Branch is entitled to other incentives, whereby the Company does not have to submit the appendix 03-3A/TNDN to Bac Ninh Province Tax Department. (Form No. 03/TNDN and Appendix 03-3A/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC of the Ministry of Finance)
