* Content of Service
- Determining eligibility for VAT return and calculate the amount of tax returns
* Content of Service
- Determining eligibility for VAT return and calculate the amount of tax returns
- Reviewing accounting documents before tax return
- Preparing tax return documents
- Explaining directly to the tax authority during the tax return process
- Reporting tax return results to the company
* Tax return cases:
+ Investment period tax return
+ Export tax return
+ Tax return upon closing, dissolution, merger, change of owner...
+ Tax return on ODA projects
+ Tax return on foreign organizations buying goods in Vietnam for non-returnable aid, humanitarian aid
+ Tax return on machinery and equipment that cannot be produced domestically
+ VAT return under the Double Taxation Avoidance Agreements
Two common tax return cases are investment stage and export tax return
* VAT return in the investment stage:
Condition:
- VAT declared by the deduction method
- Tax declaration for the investment stage separately
-When the company shifts from investment phase to production and business phase and the input VAT incurred in the investment phase that has not yet been deducted is 300 million VND or more.
- Necessary notes:
- Time frame of the investment period on the Investment Certificate if it is a Foreign-Invested Company
- Filing for tax return before revenue
- For investment projects to expand in the same province, the investment stage is not tax returned
- Note that in the case of building a new factory to relocate the the project in operation, it is not eligible for tax return in the investment phase.
* Export VAT return:
Condition:
- VAT declared by the deduction method
- Have export activities
- The amount of input VAT corresponding to export activities is not less than 300 million and does not exceed 10% of export turnover.
Necessary notes:
- Sale contract
- Export declarations
- Payment vouchers