What are forms for declaring corporate income tax in Vietnam?

What are forms for declaring corporate income tax in Vietnam?

According to Section 6, Appendix 2 of Circular 80/2021/TT-BTC, the forms included in the corporate income tax declaration dossiers are:

- Form 02/TNDN: Corporate income tax declaration form (applicable to real estate transfer activities for each occurrence). Here

- Form 03/TNDN: Corporate income tax finalization declaration form (applicable to the revenue-expense method). Here

- Form 03-1A/TNDN: Supplementary appendix for business operation results (applicable to manufacturing, commerce, and service industries, excluding security and defense companies). Download

- Form 03-1B/TNDN: Supplementary appendix for business operation results (applicable to banking and credit sectors). Download

- Form 03-1C/TNDN: Supplementary appendix for business operation results (applicable to securities companies and investment fund management companies). Download

- Form 03-2/TNDN: Loss carryover appendix. Here

- Form 03-3A/TNDN: Corporate income tax incentive appendix for income from new investment projects or incentivized corporate income tax income. Download

- Form 03-3B/TNDN: Corporate income tax incentive appendix for businesses expanding their scale, increasing capacity, or innovating production technology (expansion projects). Download

- Form 03-3C/TNDN: Corporate income tax incentive appendix for businesses employing ethnic minorities or businesses engaged in manufacturing, construction, and transportation that employ many female workers. Download

- Form 03-3D/TNDN: Corporate income tax incentive appendix for science and technology enterprises or enterprises transferring technology in prioritized areas. Download

- Form 03-4/TNDN: Appendix of corporate income tax paid abroad. Download

- Form 03-5/TNDN: Corporate income tax appendix for real estate transfer activities. Download

- Form 03-6/TNDN: Appendix for science and technology fund appropriation and usage report. Download

- Form 03-8/TNDN: Allocation table appendix for corporate income tax payable by production facilities. Download

- Form 03-8A/TNDN: Allocation table appendix for corporate income tax payable by real estate transfer activities. Download

- Form 03-8B/TNDN: Allocation table appendix for corporate income tax payable by hydropower production activities. Download

- Form 03-8C/TNDN: Allocation table appendix for corporate income tax payable by computer lottery business activities. Download

- Form 03-9/TNDN: Appendix for corporate income tax payment vouchers for real estate transfer activities with installments not yet handed over within the year. Download

- Form 04/TNDN: Corporate income tax declaration form (applicable to the revenue-based ratio method). Here

- Form 05/TNDN: Corporate income tax declaration form (applicable to income from capital transfer). Here

- Form 06/TNDN: Corporate income tax declaration form (applicable to the sale of the entire business under the form of capital transfer associated with real estate). Here

What are forms for declaring corporate income tax in Vietnam? (Image from the Internet)

What are regulations on determination of corporate income tax period in Vietnam?

According to Article 5 of the 2008 Corporate Income Tax Law, the corporate income tax period is prescribed as follows:

- The corporate income tax period is determined according to the calendar year or the fiscal year, except for cases specified in Clause 2, Article 5 of the 2008 Corporate Income Tax Law.

- The corporate income tax period is determined for each occurrence of taxable income applicable to foreign enterprises as prescribed in Points c and d, Clause 2, Article 2 of the 2008 Corporate Income Tax Law.

What income is subject to corporate income tax in Vietnam?

According to Article 5 of the 2008 Corporate Income Tax Law (amended by Clause 1, Article 1 of the 2014 Law on Amendments to Tax Laws), taxable income includes:

- Income from the production, business of goods, and services.

- Other income.

Other income includes: income from capital transfer, contribution rights transfer; income from real estate transfer, investment project transfer, investment project participation rights transfer, exploration and exploitation rights transfer, mineral processing; income from property use rights, property ownership rights, including income from intellectual property rights as prescribed by law; income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, loan interest, foreign exchange sales; debt collection recovered from previously written-off debts; unidentifiable payable liabilities; income from previous years' business operations omitted and other income.

Vietnamese enterprises investing overseas repatriating post-tax corporate income to Vietnam from countries with which Vietnam has signed an Agreement on Avoidance of Double Taxation shall comply with the Agreement’s provisions; for countries with which Vietnam has not signed such an Agreement, if the repatriated corporate income tax is lower than that calculated under Vietnam’s Corporate Income Tax Law, the differential amount shall be collected according to Vietnam's Corporate Income Tax Law.