Decree No. 91/2022/NĐ-CP amends some regulations of Decree No. 126/2020/NĐ-CP For instance:
- Total provisional corporate income tax of 04 quarters must be at least 80% of corporate income tax payable under the annual tax finalization dossier.
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).
Note: 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 comes into force from October 30, 2022.
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