{"id":50671,"date":"2024-05-22T17:56:23","date_gmt":"2024-05-22T10:56:23","guid":{"rendered":"https:\/\/www.dichthuatso1.com\/to-khai-quyet-toan-thue-tndn-bang-tieng-anh\/"},"modified":"2024-12-30T10:33:24","modified_gmt":"2024-12-30T03:33:24","slug":"corporate-income-tax-declaration-in-english","status":"publish","type":"post","link":"https:\/\/www.dichthuatso1.com\/en\/to-khai-quyet-toan-thue-tndn-bang-tieng-anh\/","title":{"rendered":"Corporate Income Tax Finalization Declaration Form Translated In English"},"content":{"rendered":"\n

Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN <\/strong>b\u1eb1ng ti\u1ebfng Anh tr\u1edf n\u00ean v\u00f4 c\u00f9ng quan tr\u1ecdng. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft trong h\u1ed3 s\u01a1 n\u1ed9p thu\u1ebf doanh nghi\u1ec7p, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf qu\u1ed1c t\u1ebf ho\u1eb7c \u0111\u1ec3 ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c xin c\u1ea5p ph\u00e9p t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

\ud83d\udc49 Xem th\u00eam<\/strong>: M\u1eabu t\u1edd khai thu\u1ebf GTGT b\u1eb1ng ti\u1ebfng Anh<\/em><\/a>\u200b<\/p>\n\n\n\n

T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ti\u1ebfng Anh l\u00e0 g\u00ec\u200b?<\/strong><\/h2>\n\n\n\n

T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf trong ti\u1ebfng Anh l\u00e0 “Declaration of Corporate Income Tax Settlement”<\/strong>. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p trong m\u1ed7i k\u1ef3 t\u00ednh thu\u1ebf, th\u01b0\u1eddng l\u00e0 h\u00e0ng n\u0103m.<\/p>\n\n\n\n

\"T\u1edd
T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf trong ti\u1ebfng Anh l\u00e0 “Declaration of Corporate Income Tax Settlement”<\/strong><\/figcaption><\/figure>\n\n\n\n

Theo kho\u1ea3n 10 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em><\/a>, quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c trong th\u1eddi gian t\u1eeb \u0111\u1ea7u k\u1ef3 \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c k\u00ea khai n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho c\u1ea3 nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p.<\/p>\n\n\n\n

\ud83d\udc49 Xem th\u00eam<\/strong>: B\u1ea3n d\u1ecbch ti\u1ebfng Anh gi\u1ea5y ph\u00e9p kinh doanh<\/em><\/a><\/p>\n\n\n\n

M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1eb1ng ti\u1ebfng Anh<\/strong><\/h2>\n\n\n\n

M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1eb1ng ti\u1ebfng Anh hi\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo M\u1eabu 03\/TNDN \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ban h\u00e0nh ng\u00e0y 29\/9\/2021:<\/p>\n\n\n\n

\"M\u1eabu
M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1eb1ng ti\u1ebfng Anh<\/em><\/figcaption><\/figure>\n\n\n\n

M\u1eabu 03\/TNDN: FREE T\u1ea3i xu\u1ed1ng<\/strong><\/a><\/p>\n\n\n\n

SOCIALIST REPUBLIC OF VIETNAM<\/p>\n\n\n\n

Independence \u2013 Freedom \u2013 Happiness<\/p>\n\n\n\n

DECLARATION OF CORPORATE INCOME TAX SETTLEMENT<\/p>\n\n\n\n

(Applicable to the revenue \u2013 cost method)<\/em><\/p>\n\n\n\n

[01] Taxable period: Year\u2026\u2026 From \u2026\u2026\/\u2026\u2026\/\u2026\u2026 to \u2026\u2026\/\u2026\u2026\/\u2026\u2026<\/p>\n\n\n\n

[02] First time \u2610               [03] Time of addition: \u2610<\/p>\n\n\n\n

[04] Business line with the highest rate of revenue: \u2026\u2026\u2026\u2026\u2026.                                  <\/p>\n\n\n\n

[05] Rate (%): \u2026\u2026\u2026 %       <\/p>\n\n\n\n

[06] Name of Taxpayer: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

[07] Tax code:    <\/p>\n\n\n\n

[08] Name of tax agent (if any):\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

[09] Tax code:  <\/p>\n\n\n\n

[10] Tax agent contract: No. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Date\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

No.<\/strong><\/td>Item<\/strong><\/td>Code<\/strong><\/td>Amount (4)<\/strong><\/td><\/tr>
A<\/td>Business results recognized in financial statements<\/td>A<\/td><\/td><\/tr>
1<\/td>Total profit before corporate income tax<\/td>A1<\/td><\/td><\/tr>
B<\/td>Determination of taxable income under the Law of Corporate Income Tax<\/td>B<\/td><\/td><\/tr>
1<\/td>Increase total profit before corporate income tax (B1= B2+B3+B4+B5+B6+B7)<\/td>B1<\/td><\/td><\/tr>
1.1<\/td>Increase in revenue<\/td>B2<\/td><\/td><\/tr>
1.2<\/td>Expense of decreased revenue<\/td>B3<\/td><\/td><\/tr>
1.3<\/td>Non-deductible expenses upon determination of taxable income<\/td>B4<\/td><\/td><\/tr>
1.4<\/td>Paid income tax on income received in foreign countries<\/td>B5<\/td><\/td><\/tr>
1.5<\/td>Increase in profit due to determination of the market price for associated transactions<\/td>B6<\/td><\/td><\/tr>
1.6<\/td>Increase in other profit before tax<\/td>B7<\/td><\/td><\/tr>
2<\/td>Decrease in total profit before corporate income tax (B8=B9+B10+B11+B12)<\/td>B8<\/td><\/td><\/tr>
2.1<\/td>Deduction of taxable revenues in previous years<\/td>B9<\/td><\/td><\/tr>
2.2<\/td>Expense of increased revenue<\/td>B10<\/td><\/td><\/tr>
2.3<\/td>Non-deductible interest expense of associated transactions for the previous period carried forward to the current period<\/td>B11<\/td><\/td><\/tr>
2.4<\/td>Decrease in other profit before tax<\/td>B12<\/td><\/td><\/tr>
3<\/td>Total taxable income (B13=A1+B1-B8)<\/td>B13<\/td><\/td><\/tr>
3.1<\/td>Taxable income from operating activities<\/td>B14<\/td><\/td><\/tr>
3.2<\/td>Taxable income from transfer of properties<\/td>B15<\/td><\/td><\/tr>
C<\/td>Payable corporate income tax on operating activities<\/td>C<\/td><\/td><\/tr>
1<\/td>Taxable income (C1 = B14)<\/td>C1<\/td><\/td><\/tr>
2<\/td>Tax-exempt income<\/td>C2<\/td><\/td><\/tr>
<\/td>Type of tax-exempt income \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/td><\/td><\/td><\/tr>
3<\/td>Loss carryforward and set-off gains, losses (C3=C3a+C3b)<\/td>C3<\/td><\/td><\/tr>
<\/td>Including:<\/td><\/td><\/td><\/tr>
3.1<\/td>Taxable income from operating activities<\/td>C3a<\/td><\/td><\/tr>
3.2<\/td>Taxable income from transfer of properties<\/td>C3b<\/td><\/td><\/tr>
4<\/td>Taxable income (C4=C1-C2-C3)<\/td>C4<\/td><\/td><\/tr>
5<\/td>Appropriations of technological and scientific fund (if any)<\/td>C5<\/td><\/td><\/tr>
6<\/td>Taxable income after appropriation of technological and scientific fund (C6=C4-C5=C7+C8)<\/td>C6<\/td><\/td><\/tr>
<\/td>Including:<\/td><\/td><\/td><\/tr>
6.1<\/td>+ Taxable income at a tax rate of 20%<\/td>C7<\/td><\/td><\/tr>
6.2<\/td>+ Taxable income at another non-preferential tax rate<\/td>C8<\/td><\/td><\/tr>
6.3<\/td>+ another non-preferential tax rate (%)<\/td>C8a<\/td><\/td><\/tr>
7<\/td>Corporate income tax on operating activities at a non-preferential tax rate (C9 =(C7 x 20%) + (C8 x C8a))<\/td>C9<\/td><\/td><\/tr>
8<\/td>Corporate income tax entitled to incentives under the Law on CIT (C10 = C11 + C12 + C13)<\/td>C10<\/td><\/td><\/tr>
8.1<\/td>+ CIT difference due to application of preferential tax rate<\/td>C11<\/td><\/td><\/tr>
8.2<\/td>+ CIT exemption in the period<\/td>C12<\/td><\/td><\/tr>
8.3<\/td>+ CIT relief in the period<\/td>C13<\/td><\/td><\/tr>
9<\/td>Corporate income tax credit under the Taxation Agreement<\/td>C14<\/td><\/td><\/tr>
10<\/td>Corporate income tax credit from time to time<\/td>C15<\/td><\/td><\/tr>
11<\/td>Amount of income tax paid in foreign countries, deducted in the taxable period<\/td>C16<\/td><\/td><\/tr>
12<\/td>Paying corporate income tax on operating activities<\/td>C17<\/td><\/td><\/tr>
<\/td>(C17=C9-C10-C14-C15-C16)<\/td><\/td><\/td><\/tr>
D<\/td>Paying corporate income tax on transfer of activities<\/td>D<\/td><\/td><\/tr>
1<\/td>Taxable income (D1 = B15)<\/td>D1<\/td><\/td><\/tr>
2<\/td>Loss from transfer of properties carried forward in the period<\/td>D2<\/td><\/td><\/tr>
3<\/td>Taxable income (D3=D1-D2)<\/td>D3<\/td><\/td><\/tr>
4<\/td>Appropriations of technological and scientific fund (if any)<\/td>D4<\/td><\/td><\/tr>
5<\/td>Taxable income after appropriations of technological and scientific fund (D5=D3-D4)<\/td>D5<\/td><\/td><\/tr>
6<\/td>Payable corporate income tax on transfer of properties in the period<\/td>D6<\/td><\/td><\/tr>
7<\/td>CIT difference due to application of preferential tax rate on income from implementing of projects for investment and business of social house for sale, lease, and hire purchase<\/td>D7<\/td><\/td><\/tr>
8<\/td>Outstanding CIT on transfer of properties for the current period (D8=D6-D7)<\/td>D8<\/td><\/td><\/tr>
E<\/td>Payable amount of corporate income tax settled in the period (E=E1+E2+E5)<\/td>E<\/td><\/td><\/tr>
1<\/td>Corporate income tax on operating activities<\/td>E1<\/td><\/td><\/tr>
2<\/td>Corporate income tax on transfer of properties (E2=E3+E4)<\/td>E2<\/td><\/td><\/tr>
2.1<\/td>Corporate income tax from transfer of properties<\/td>E3<\/td><\/td><\/tr>
2.2<\/td>Corporate income tax from transfer of infrastructure, house paid under the progress<\/td>E4<\/td><\/td><\/tr>
3<\/td>Other payable corporate income tax (if any)<\/td>E5<\/td><\/td><\/tr>
3.1<\/td>Including corporate income tax on the disposal of technological and scientific fund<\/td>E6<\/td><\/td><\/tr>
G<\/td>Amount of corporate income tax provisionally paid (G=G1+G2+G3+G4+G5)<\/td>G<\/td><\/td><\/tr>
1<\/td>Amount of corporate income tax on operating activities provisionally paid<\/td><\/td><\/td><\/tr>
1.1<\/td>Overpaid amount of corporate income tax carried forward to the current period<\/td>G1<\/td><\/td><\/tr>
1.2<\/td>Amount of CIT provisionally paid in the year<\/td>G2<\/td><\/td><\/tr>
2<\/td>Amount of CIT on transfer of properties provisionally paid<\/td><\/td><\/td><\/tr>
2.1<\/td>Overpaid amount of CIT on transfer of properties carried forward to the current period<\/td>G3<\/td><\/td><\/tr>
2.2<\/td>Amount of CIT provisionally paid in the year on transfer of properties<\/td>G4<\/td><\/td><\/tr>
2.3<\/td>Amount of CIT on transfer of infrastructure, house paid under the progress provisionally paying in the previous periods and the settlement year<\/td>G5<\/td><\/td><\/tr>
H<\/td>Difference between the payable amount of tax and the provisionally paid amount of tax<\/td>H<\/td><\/td><\/tr>
1<\/td>Difference between the payable amount of tax and the provisionally paid amount of tax on operating activities (H1=E1+E5-G2)<\/td>H1<\/td><\/td><\/tr>
2<\/td>Difference between the payable amount of tax and the provisionally paid amount of tax on transfer of properties (H2=E3-G4)<\/td>H2<\/td><\/td><\/tr>
3<\/td>Difference between the payable amount of tax and the provisionally paid amount of tax on transfer of infrastructure transfer activities, house paid under the progress (H3=E4-G5)<\/td>H3<\/td><\/td><\/tr>
I<\/td>Outstanding amount of CIT as the expiry date for submission of the tax settlement and declaration documents (I= E-G=I1+I2)<\/td>I<\/td><\/td><\/tr>
1<\/td>Outstanding amount of corporate income tax on operating activities<\/td>I1=E1+E5-G1-G2<\/td><\/td><\/tr>
2<\/td>Outstanding amount of corporate income tax on transfer of properties<\/td>I2=E2-G3-G4-G5<\/td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

I <\/em>undertake that the above declarations are true and correct and I shall be fully responsible before the law for such declarations.\/.<\/p>\n\n\n\n

TAX AGENT STAFF
Full name:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..
Practice Certificate No.:\u2026\u2026<\/td>		\u2026, date\u2026\u2026. month\u2026\u2026. year\u2026\u2026.<\/em>
TAXPAYER or
LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, specify full name; position and seal (if any) \/ Digital signature)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

L\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1eb1ng ti\u1ebfng Anh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/strong><\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1eb1ng ti\u1ebfng Anh:<\/p>\n\n\n\n