How can  the company bill the customer because their supplies did not issue  input invoices before?

How can the company bill the customer because their supplies did not issue input invoices before?

For input costs to hire labor outside the installation with supplies to perform the service.

  • In case the Company signs a contract of service delivery and installation contract with supplies and business households with a turnover of 100 million VND / year or more, the Reader’s Company requests individuals to contact Chi. The Department of Taxation of residence to review instructions for making a single invoice assigned to the Company and declare tax payment as prescribed.
  • If a household or individual has a turnover of less than VND 100 million per year, which is not allowed to sell invoices, to account for CIT calculation expenses, the Company shall make a list of purchased goods and services. according to the provisions of Article 4 of Circular 96/2015 / TT-BTC.

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For detailed information, please kindly contact us, Dong Du International Consulting Group HCMC, Southeast Asia Business Consulting Network.

  1. Email: support.client01@japanvietnam.com.vn
  2. Office tel: 84 – 2 8 – 3 8208 545
  3. Home page: www.japanvietnam.com.vn/ dptc.edu.vn
  4. Facebook: Dong Du International Consulting Group/ Dong Du Practical Training Center/ Dong Du English Club
  5. Hotline/ Viber: 086 533 2981   Valentin Orfeuvre (Mr.)   Business Relationship Partner                                                                    Email: valentin@japanvietnam.com.vn
The time to start calculating PIT for foreign director is from the time of appointment in Vietnam or from the first time to Vietnam to travel?

The time to start calculating PIT for foreign director is from the time of appointment in Vietnam or from the first time to Vietnam to travel?

Pursuant to Circular No. 111/2013 / TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, cases of foreign individuals to Vietnam under the appointment decision The director from the time after the first day that person is present in Vietnam.

Therefore, the time to determine the status of residence and tax period of that individual is the first day present in Vietnam from the
first day that individual is present in Vietnam as stipulated in Article 1 of the above Circular.

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For detailed information, please kindly contact us, Dong Du International Consulting Group HCMC, Southeast Asia Business Consulting Network.

  1. Email: support.client01@japanvietnam.com.vn
  2. Office tel: 84 – 2 8 – 3 8208 545
  3. Home page: www.japanvietnam.com.vn/ dptc.edu.vn
  4. Facebook: Dong Du International Consulting Group/ Dong Du Practical Training Center/ Dong Du English Club
  5. Hotline/ Viber: 086 533 2981   Valentin Orfeuvre (Mr.)   Business Relationship Partner                                                                    Email: valentin@japanvietnam.com.vn

 

Is an agent for a foreign shipping company exempt from contractor income tax?

Is an agent for a foreign shipping company exempt from contractor income tax?

In case the company is an agent of a foreign shipping company, with the deduction of contractor tax payable to foreign shipping company, the company may apply double taxation avoidance agreement according to Circular 205/2013 / TT-BTC. for income generated by shipping lines.

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For detailed information, please kindly contact us, Dong Du International Consulting Group HCMC, Southeast Asia Business Consulting Network.

  1. Email: support.client01@japanvietnam.com.vn
  2. Office tel: 84 – 2 8 – 3 8208 545
  3. Home page: www.japanvietnam.com.vn/ dptc.edu.vn
  4. Facebook: Dong Du International Consulting Group/ Dong Du Practical Training Center/ Dong Du English Club
  5. Hotline/ Viber: 086 533 2981   Valentin Orfeuvre (Mr.)   Business Relationship Partner                                                                    Email: valentin@japanvietnam.com.vn
Need to declare the Chief Accountant information when registering a business?

Need to declare the Chief Accountant information when registering a business?

Need to declare the Chief Accountant information when registering a business?

In this regard, the Ministry of Planning and Investment responded as follows. At the time of registration for establishment of an enterprise, the person establishing an enterprise is not required to declare information about the Chief Accountant / Accountancy Manager in the Tax Registration Information section at the application for business registration.

Updating and supplementing information on the Chief Accountant / Accountancy Manager is carried out after the enterprise has a Chief Accountant / Accountant in accordance with the procedure specified in Point b, Clause 2, Article 15 of Circular No. 20 / 2015 / TT-BKHĐT.

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For detailed information, please kindly contact us, Dong Du International Consulting Group HCMC, Southeast Asia Business Consulting Network.

  1. Email: support.client01@japanvietnam.com.vn
  2. Office tel: 84 – 2 8 – 3 8208 545
  3. Home page: www.japanvietnam.com.vn/ dptc.edu.vn
  4. Facebook: Dong Du International Consulting Group/ Dong Du Practical Training Center/ Dong Du English Club
  5. Hotline/ Viber: 086 533 2981   Valentin Orfeuvre (Mr.)   Business Relationship Partner                                                                    Email: valentin@japanvietnam.com.vn