Enterprises receive not only a preferential tax rate but also have a long reduction duration, some enterprises receive this incentive for over 10 years.
The enterprise income tax shall normally apply to the tax rate of 20%. Besides, a number of enterprises can apply the preferential tax rate of 10% in consistent time or use it all the time of production and business.
Determination and carry-forward of losses when calculating enterprise income tax in order to ensure the correct definition of payable tax amounts and enterprise's rights and obligations. In accordance with law provisions, the maximum duration for loss carry-forward is 5 consecutive years for enterprises.
Takin effect on September 01, 2022, Decree No. 47/2022/ND-CP prescribes many essential changes to tighten the by-automobile transport business. This information shall be introduced by LuatVietnam in the post as follows:
On July 29, the Government hereby promulgates the Decree No. 49/2022/ND-CP on amending and supplementing a number of the Government's Decree No. 209/2013/ND-CP detailing and guiding a number of articles of the Law on Value-Added Tax, which was amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP.
The Government issues the Decree No. 50/2022/ND-CP on later retirement than prescribed ages to public employees. Here is the summary of the Decree No. 50 from LuatVietnam.
Most of employees are interested in the levels of unemployment insurance contributions and benefits when participating in unemployment insurance. What is the minimum level of unemployment insurance contribution and benefit?
Enterprise income tax is one of the direct taxes and is calculated based on the taxed incomes in the tax period and tax rates. This is one of the important revenues of the state budget.
Employees always want to take advantage of annual leaves to spend on personal works. In accordance with regulations, employees can accumulate all annual leaves to take a one-time vacation.
Being issued and taking effect on March 28, 2022, the implementation and application of the policy on house rental support in accordance with Decision No. 08/2022/QD-TTg are still late. So, what is the deadline for the policy?
On August, a series of legal policies shall take effect and be applicable. The most important policies are the application of interest rates upon premature withdrawal of deposits, a fine of up to VND 1 million for failing to classify daily-life waste from August 25, 2022, or procedures for allocating sugar import tariff quota under auction methods….
Online business registration is the most popular form that many investors choose when making the procedure of enterprise establishment registration in order to save time and cost. So, how to implement the steps of online business registration?
From August 01, 2022, manual collection of tolls shall be stopped and replaced by the non-stop collection of tolls. So, what errors need to note when passing the toll plazas?
The law respects the agreements between employers and employees but not all agreements are recognized by the law. Here are the illegal agreements that every employee should know before signing in the contract.
The procedure for cancellation of an e-invoice is made by the seller and tax agency to make e-invoice invalid. The procedure can be made in the software of e-invoice.
Employees should submit the social insurance dossier on time to receive the benefits from social insurance. However, the submission time is different for various types of insurance. LuatVietnam shall note some important information in the following post.