4. Tax administration
• The daily rate for late interest payment shall be reduced to 0.05%/day regardless of the number of late payment days, instead of 0.07%/day for the 91st days onward.
• In cases where revenue, expenses, taxable price are in foreign currencies, or the tax payer is obliged to pay tax liabilities in foreign currencies but allowed by authorities to pay in Vietnam Dongs, the amount in foreign currencies must be converted into Vietnam Dongs at the actual exchange rate at the time of occurrence (instead of the interbank exchange rate stipulated by the State Bank of Vietnam as previously).
• Simplifying the monthly and quarterly tax declaration dossiers, accordingly, enterprises is only required to submit a monthly or quarterly tax return without any detailed lists or supporting documents.
4. Tax administration• The daily rate for late interest payment shall be reduced to 0.05%/day regardless of the number of late payment days, instead of 0.07%/day for the 91st days onward.• In cases where revenue, expenses, taxable price are in foreign currencies, or the tax payer is obliged to pay tax liabilities in foreign currencies but allowed by authorities to pay in Vietnam Dongs, the amount in foreign currencies must be converted into Vietnam Dongs at the actual exchange rate at the time of occurrence (instead of the interbank exchange rate stipulated by the State Bank of Vietnam as previously).• Simplifying the monthly and quarterly tax declaration dossiers, accordingly, enterprises is only required to submit a monthly or quarterly tax return without any detailed lists or supporting documents.
การแปล กรุณารอสักครู่..