Corporate income tax finalization declaration dossier

Tax finalization declaration documents and related documents when finalizing corporate income tax

Tax finalization declaration dossier These are mandatory documents that must be sent to tax authorities when finalizing the financial year. This profile usually includes:

1. Financial reports

For different types of businesses, the reports submitted are different, however, they are basically divided into 4 types of financial reports as follows:

+) Circular 200/2014/TT-BTC;

+) Circular 133/2016/TT-BTC;

+) Circular 132/2018/TT-BTC;

+) Financial reports for micro enterprises.

In addition, for many businesses that require audits, in addition to the Financial Statements, they also submit additional audited financial statements.

2. Corporate income tax finalization declaration and accompanying appendix (if any)

Current declaration tax settlement The CIT being used is the declaration according to form No. 03/TNDN according to Circular No. 151/2014/TT-BTC of the Ministry of Finance.

Accompanying this declaration are many other appendices including:

+) Appendix of results of production and business activities in which: Enterprises in the manufacturing, trade and service industries according to Form No.: 03-1A/TNDN; Enterprises in the banking and credit industry according to Form No. 03-1B/TNDN; Securities company, securities investment fund management according to Form No. 03-1C/TNDN; Loss transfer appendix according to Form No. 03-2/TNDN;

+) Appendix of CIT incentives: CIT incentives for newly established business establishments from investment projects (investment projects), relocated business establishments, new investment projects according to Form No. 03-3A/TNDN; Corporate income tax incentives for expansion investments according to Form No. 03-3B/TNDN; Corporate income tax incentives for enterprises employing ethnic minority workers, enterprises engaged in production, construction, and transportation activities employing from 10 to 100 female workers (the number of female workers accounts for over 50% of the total number of workers with present, used regularly) or employed more than 100 female workers (the number of female workers accounts for over 30% of the number of workers regularly present) according to Form No. 03-3C/TNDN;

+) Appendix of CIT amount paid abroad (for enterprises generating income abroad) to be deducted in the tax period according to form No. 03-4/TNDN;

+) CIT appendix for income from real estate transfer according to Form No. 03-5/TNDN;

+) Appendix for calculating CIT payment of enterprises with dependent accounting production units headquartered in provinces or centrally run cities other than the locality where the head office is located according to form No. 03-8/TNDN ;

+) Especially from 2017, 04 additional declaration appendices for businesses with affiliated transactions have been added, including: Appendix 01: Information on affiliated relationships and associated transactions; Appendix 02: List of information and documents that need to be provided in the national profile; Appendix 03: List of information and documents that need to be provided in the global profile; Appendix 04: Declaration of cross-country profit reporting information.

3. Some other related records

Other related records here include: Books, Invoices, Output and Input Documents of the unit, Sales Contracts...

Above AACS presented Tax finalization declaration dossier and related documents when finalizing corporate income tax.

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