Some Points to Note When Finalizing Taxes for the Year 2018

03:43, 11/07/2024

The Legal Secretary respectfully introduces to valued members the document on important points to note when finalizing tax for the year 2018 issued by the Ho Chi Minh City Tax Department. The document includes notes on value-added tax, personal income tax finalization, tax finalization declaration, deadlines, declaration dossiers, etc.

Guidance Document for 2018 Tax Finalization

Below is a summary of the table of contents presented in the document:

Part I. Some Notes When Finalizing 2018 Taxes

I. Value-Added Tax

Regarding goods and services not subject to VAT
Regarding VAT rates
Regarding VAT deduction
VAT refund
VAT declaration

II. Special Consumption Tax

III. Corporate Income Tax

IV. Invoices and Documents

Electronic invoices
Invoices and documents received as substitutes for customer support money, gifts, promotions
Issuance of retail invoices

V. Personal Income Tax

Determining taxable personal income
Dependent family reduction

VI. Tax Management

Part II. Tax Finalization Declaration Guidelines

I. Personal Income Tax Finalization

Subjects of personal income tax finalization
Authorization for personal income tax finalization
Taxable personal income
Personal income tax finalization declaration dossier
Deadline for submitting finalization dossier

II. Corporate Income Tax Finalization

Principles for the declaration of corporate income tax finalization
Corporate income tax finalization declaration dossier
Deadline for submitting dossier

Part III. New Policies Applicable From 2019

Duy Thinh

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