On May 21, 2022, the Government issued Decree No. 32/2022/ND-CP on extension of special consumption tax (SCT) payment time limit for domestically manufactured or assembled automobiles in Vietnam.
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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