Circular No. 193-TC/TCT guides monthly provisional payment of income tax for business organizations, requiring them to file tax returns and make provisional payments according to the regulations of the tax authority.
적용 범위
Business organizations
핵심 사항
- For business organizations with complete expenses and identifiable taxable income → prepare tax returns for income tax according to the prescribed form and make provisional payments.
- For business organizations unable to collect sufficient expenses → prepare provisional tax returns for income tax based on actual revenue and the previous period's revenue expense ratio, determine taxable income, and set provisional tax rates.
- Special cases (business organizations with extensive operations) unable to collect revenue and expenses → income tax may be provisionally paid according to a plan but must be accepted by the tax authority.
🌐 이 문서의 사회적 영향
- Positive impact: Helps business organizations manage finances and accounting more effectively, ensuring provisional tax collection closely aligns with taxable income.
- Negative impact: May impose additional costs on some small business organizations unable to fully collect expenses.
❓ 자주 묻는 질문
What should business organizations do when preparing provisional tax return for income tax?
For business organizations with complete expenses and identifiable taxable income → prepare tax returns according to the prescribed form. For those unable to collect sufficient expenses → prepare provisional tax returns based on actual revenue and the previous period's revenue expense ratio.
If a business organization cannot fully collect expenses, what should they do?
These business organizations need to prepare provisional tax returns for income tax based on actual revenue and the previous period's revenue expense ratio to determine taxable income.
What special cases are there?
For business organizations with extensive operations unable to collect revenue and expenses → income tax may be provisionally paid according to a plan but must be accepted by the tax authority.
Is there a specific deadline for preparing tax returns and making provisional payments for income tax?
There is no specific deadline mentioned in the circular, only requiring business organizations to file monthly tax returns and make provisional payments according to the tax authority's regulations.
To which entities does this circular apply?
This circular applies to all business organizations.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 193-TC/TCT DATED FEBRUARY 11, 1991
REGARDING TEMPORARY PAYMENT OF INCOME TAX
Article 14 of the Income Tax Law stipulates that business organizations shall temporarily pay income tax monthly and "within the first ten days of the following month, they must submit the income tax declaration form according to the model provided by the tax authority and pay the full amount of tax as ordered by the tax authority."
Article 10 of Decree No. 353-HĐBT dated October 2, 1990 of the Council of Ministers detailing the implementation of the Income Tax Law also provides that business organizations "shall declare and pay income tax monthly and temporarily pay income tax according to the regulations of the tax authority."
Based on the above provisions and to align with the characteristics of production and business units, financial work, and accounting organization, ensuring temporary collection of income tax closely matches taxable income, the Ministry of Finance guides the monthly temporary collection of income tax as follows:
1. For business organizations that can fully aggregate expenses and determine taxable income each month, the unit shall prepare the income tax declaration form in accordance with the prescribed model. After verification by the tax authority, the tax will be calculated and the amount of temporarily collected tax will be notified.
2. For business organizations that cannot fully aggregate incurred expenses each month, they must still prepare a temporary income tax declaration form based on actual revenue, while costs are temporarily estimated based on the previous settlement period's revenue cost ratio to determine taxable income and set the provisional income tax payment amount.
3. In special cases (business organizations with extensive operating scope) where revenue and expenses cannot be aggregated, income tax may be temporarily paid according to a plan but must be approved by the tax authority.
관계도
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