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Guidelines on the Law on tax administration and the Amending

Guidelines on the Law on tax administration and the Amending law on Tax administration

On 22nd July 2013, The Government issued Decree No. 83/2013/ND-CP which provides detail guidance for a number of articles under the Law on tax administration and the Amending law on Tax administration. Some of remarkable changes in this Decree are as below:

· The manufacturing and trading organizations are the taxpayers defined in the Law on Corporate income tax and have business transactions of goods and services with the affiliated parties applied the advance agreement on the method of determining pricing for tax calculation.

· The taxpayer has applied for tax registration but has not notified the tax authority of the accounts opened at commercial bank and credit institutions before this Decree takes effect, this such accounts must be notified latest by December 31, 2013.

· During the process of production, if the account numbers are changed, the taxpayer shall report such changes to the tax authority in the quarterly preliminary corporate income tax form.

· In case imported –exported goods and services, producing and trading goods and services are eligible for tax exemption or reduction according to International Agreements, to which Vietnam is a signatory, the taxpayers will submit the applications for exemption or reduction of tax together with the tax declaration.

· The Vietnamese people that leave Vietnam to reside abroad, the Vietnamese people that reside abroad and foreigners must have the fulfillment of tax liabilities certified by tax authorities before exiting Vietnam. The immigration agencies shall suspend the exit of an individual when receiving a written notice or email from the tax authority about the unfulfillment of tax liabilities.

· Business individuals and business households that pay presumptive taxes and have regular operation shall make annual tax declarations on VAT, special consumption tax, severance tax, environmental protection tax, and personal income tax.