New decree guides tax administration activities

New decree guides tax administration activities

The government in late October issued Decree 91 amending and supplementing several articles of Decree 126 guiding the implementation of the Law on Tax Administration.

KPMG - Mon, Dec 22, 2021 | 11:30 am GMT+7

How to declare, pay CIT for dependent-accounting branch

How to declare, pay CIT for dependent-accounting branch

In case a company adopts a central accounting regime and the dependent branch is not involved in production activities, all CIT declarations and payments should be centrally reported to the tax department of the province where its headquarters is located.

KPMG - Mon, Dec 22, 2021 | 11:30 am GMT+7

Favorable conditions for tax declaration in the wing

Favorable conditions for tax declaration in the wing

In order to create favorable conditions for tax declaration and remove difficulties in paying provisional corporate income tax (CIT), the Ministry of Finance has prepared a draft decree to submit to the government that amends and supplements several articles of Decree 126/2020/ND-CP and Decree 123/2020/ND-CP, with some notable points as follows.

KPMG - Mon, Dec 22, 2021 | 11:30 am GMT+7

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