Circular No. 75/2003/TT-BTC amends the provisions regarding the deadline for submitting final tax settlement reports on corporate income tax applicable to business establishments. The submission period is 60 days from the end of the fiscal year, but in cases of merger, consolidation, division, dissolution, or bankruptcy, the submission period is 45 days after the decision of the competent authority.
적용 범위
Business establishments must submit final tax settlement reports on corporate income tax.
핵심 사항
- Business establishment → submit final tax settlement report to the tax authority within 60 days from the end of the fiscal year.
- In cases of merger, consolidation, division, dissolution, or bankruptcy, the submission period is 45 days after the decision of the competent authority.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the time for submitting reports for businesses in cases of merger, consolidation, division, dissolution, or bankruptcy, helping to reduce workload pressure and management costs.
- Negative impact: Could lead to inconsistencies in tax administration among business establishments if the new deadlines are not strictly adhered to.
❓ 자주 묻는 질문
What is the deadline for submitting final tax settlement reports?
Business establishments must submit final tax settlement reports to the directly managing tax authority within 60 days from the end of the fiscal year. In cases of merger, consolidation, division, dissolution, or bankruptcy, the submission period is 45 days after the decision of the competent authority.
Which enterprises need to comply with this regulation?
All business establishments must comply with the regulations on the deadline for submitting final tax settlement reports on corporate income tax according to Circular No. 75/2003/TT-BTC.
When does this regulation take effect?
This circular takes effect 15 days after its publication in the Official Gazette and applies to the final tax settlement of corporate income tax from the year 2002.
If there is a merger, consolidation, division, dissolution, or bankruptcy, what is the deadline for submitting the final tax settlement report?
In cases of merger, consolidation, division, dissolution, or bankruptcy, the submission period for final tax settlement reports is 45 days after the decision of the competent authority.
전문
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MINISTRY OF FINANCE __________ |
SOCIALIST REPUBLIC OF VIETNAM ___________ |
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Number: 75/2003/TT-BTC |
Hanoi, August 4, 2003 |
CIRCULAR
Amending Circular No. 18/2002/TT-BTC dated May 24, 2002 20/02/2002 of
The Ministry of Finance guides the implementation of Decree No. 26/2001/NĐ-CP dated June 4, 2001 4/6/2001
of the Government and Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax
Pursuant to the Law on Corporate Income Tax adopted by the National Assembly, tenth session, on May 10, 1997;
Pursuant to Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax and Decree No. 26/2001/NĐ-CP dated June 4, 2001 of the Government amending and supplementing certain articles of Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government;
The Ministry of Finance amends Point 3, Section IV, Part C of the Corporate Income Tax Settlement Decision specified in Circular No. 18/2002/TT-BTC dated 20/02/2002 of the Ministry of Finance as follows:
Point 3, Section IV, Part C is amended as follows:
"3. Business entities must submit the tax settlement report to the directly managing tax authority within sixty days from the end of the fiscal year."
In cases of merger, consolidation, division, dissolution, or bankruptcy, the deadline for submitting the tax settlement report is forty-five days from the date of the decision on merger, consolidation, division, dissolution, or bankruptcy issued by the competent authority."
This Circular takes effect fifteen days after its publication in the Official Gazette and applies to the corporate income tax settlement for the year 2002./.
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DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER (signed) Truong Chi Trung |
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