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On October 30, the Government issues Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.
Accordingly, Decree No. 91/2022/ND-CP on amending a number of regulations on enterprise income tax prescribed in Decree No. 126/2020/ND-CP as follows:
The enterprise income tax, total after-tax profit left after the temporary set up of funds, the total enterprise income tax of foreign carriers of the first 4 quarters of a tax year must not be lower than 80% of the after-tax profit left after setting up funds stated in annual finalization statements.
(In previous regulations, the total enterprise income tax amount, total after-tax profit left after temporary setting up of funds, temporarily paid for the first 3 quarters of a tax year must not be lower than 75% of the payable enterprise income tax amount stated in the annual tax finalization statement).
- Supplement the case of taxpayers who are not required to submit a tax declaration dossier: Tax declarants of personal income tax is the organizations and individuals for income payers subject to monthly and quarterly personal income tax declaration without any arising monthly or quarterly personal income tax withholding.
- The owners of the e-commerce floor must make a declaration of the seller’s information to tax agencies...
Decree 91 takes effect on October 30, 2021.
