Decree No. 91/2022/ND-CP, which amends and supplements a number of articles of Decree No. 126/2020/ND-CP outlining a number of provisions of the Law on Tax Administration, is issued by the government on October 30.
The total amount of temporarily paid corporate income tax of four quarters must not be less than 80% of the payable corporate income tax according to the annual finalization.
(According to previous regulations, the total enterprise income tax amount, the total after-tax profit remaining after temporarily setting up funds, and the temporary payments made for the first three quarters of a tax year could not be less than 75% of the payable enterprise income tax amount stated in the annual tax finalization statement.)
Add to the case of the taxpayers who are exempt from submitting a tax declaration dossier: Organizations and individuals who are required to file monthly and quarterly personal income tax returns without any resulting withholding are considered tax declarants for personal income tax.
The owners of the e-commerce floor must declare the seller’s information to tax agencies…