Circular No. 128/2004/TT-BTC of the Ministry of Finance amends the model of the self-assessment tax return for corporate income tax and guidelines for preparing the tax return, replacing previous circulars. This circular takes effect fifteen days after its publication in the Official Gazette.
适用范围
Enterprises are subject to this document.
要点
- Enterprises shall use the new model of the self-assessment tax return for corporate income tax, replacing old models.
🌐 本文件的社会影响
- Positive impact: Enterprises will have more specific guidance in preparing the self-assessment tax return for corporate income tax, reducing errors and enhancing accuracy.
- Negative impact: Time is required for enterprises to become familiar with the new model, which may cause some initial difficulties.
❓ 常见问题
When does the new model of the self-assessment tax return for corporate income tax begin to be applied?
The new model of the self-assessment tax return for corporate income tax becomes effective fifteen days after its publication in the Official Gazette.
What should enterprises do to prepare for using the new model of the tax return?
Enterprises need to be familiar with the structure and content of the new model of the self-assessment tax return for corporate income tax, ensuring all required information is complete.
What changes does the new model of the tax return have compared to the old model?
This circular does not specifically mention changes in the model of the self-assessment tax return for corporate income tax, only stating the use of the new model to replace old ones.
Do enterprises need to report to any authority when switching to the new model of the tax return?
This circular does not specify any reporting requirements; enterprises only need to comply with the guidelines set forth in the circular.
What should enterprises do if they encounter difficulties during implementation?
Enterprises should promptly reflect issues to the Ministry of Finance for further explanation or additional guidance.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 128/2004/TT-BTC |
Hanoi, December 27, 2004 |
CIRCULAR
Amending Circular No. 127/2003/TT-BTC dated December 22, 2003
and Circular No. 88/2004/TT-BTC dated September 1, 2004 of the Ministry of Finance
regarding the model of the self-assessment tax return for corporate income tax and instructions on preparing the self-assessment tax return for corporate income tax
Pursuant to the Law on Corporate Income Tax adopted by the National Assembly, tenth session, on June 17, 2003;
Pursuant to Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Law on Corporate Income Tax and Decree No. 152/2004/NĐ-CP dated August 6, 2004 of the Government amending and supplementing certain articles of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Law on Corporate Income Tax;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
The Ministry of Finance promulgates the model of the self-assessment tax return for corporate income tax and the preparation of the self-assessment tax return for corporate income tax attached hereto to replace the tax return settlement form and instructions on preparing the tax return settlement form issued together with Circular No. 88/2004/TT-BTC dated September 1, 2004, which amends and supplements Circular No. 128/2003/TT-BTC dated December 22, 2003 guiding the implementation of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Law on Corporate Income Tax; the corporate income tax return form and instructions on preparing the corporate income tax return form issued together with Circular No. 127/2003/TT-BTC dated December 22, 2003 guiding the implementation of Decision No. 197/2003/QĐ-TTg dated September 23, 2003 of the Prime Minister on piloting the mechanism for production and business establishments to self-declare and self-pay taxes.
In the course of implementation, if there are any difficulties, business establishments are requested to promptly report them to the Ministry of Finance for explanation or supplementary guidance./.
This Circular shall take effect fifteen days after its publication in the Official Gazette.
During implementation, if any difficulties arise, business establishments are requested to promptly report to the Ministry of Finance for explanation or supplementary guidance./.
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DEPUTY MINISTER (Signed) Truong Chi Trung |
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