Trải qua hơn 15 năm thực hiện, một số quy định của Luật Thuế TNDN hiện hành đã bộc lộ điểm bất cập, không còn phù hợp với bối cảnh kinh tế hiện nay. Do vậy, Bộ Tài Chính đã xây dựng hồ sơ dự án Luật Thuế TNDN (sửa đổi).
After more than 15 years of implementation, certain provisions of the applicable Law on Corporate Income Tax have shown inadequacies and are no longer suitable for the current economic context. Consequently, the Ministry of Finance has developed a project dossier of the Law on Corporate Income Tax (amended).
On April 14, 2023, the Government promulgated Decree 12/2023/ND-CP on extending the deadline for payment of value added tax, corporate income tax, personal income tax, and land rent for 2023 to support people, enterprises, promote production and business. Decree 12 takes effect from April 14, 2023 until the end of December 31, 2023.
In the context of on-going complicated and unpredicable development of the Covid-19 pandemic, which adversely impacts several businesses, the Government is developing a Draft Decree on extension of the time limit to pay value added tax, corporate income tax, personal income tax, land rents and water surface rents in 2022, which will be issued under simplified procedure. Some outstanding provisions of the Draft Decree (2nd Draft) are addressed in this article.
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