Special consumption tax in VN
  • Some new points on tax declaration, tax calculation and payment of special consumption tax in Vietnam
  • Some new points on tax declaration, tax calculation and payment of special consumption tax in Vietnam
  • 08:05, 07/10/2022
  • 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?
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