This is notable content in Resolution 149/NQ-CP of the Government of Vietnam on the regular meeting of the Government of Vietnam in September 2020, issued on October 10, 2020.
Hello to the editorial board, according to this regulation, enterprises that do not regularly generate real estate transfer shall declare CIT according to each time when real estate transfer activities arise. At the end of the tax year, the enterprise shall carry out CIT finalization procedures for all real estate transfer activities, which have temporarily paid CIT quarterly or each time it is incurred at the head office. I know that Circular 80/2021/TT-BTC has amended this regulation. So what is that modification?
Recently, the Government of Vietnam issued Decree 52/2021/ND-CP on extending the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2021.
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