In order to support taxpayers in tax settlement, Ha Nam Provincial Tax Department organized a conference to support tax settlement in 2023. Attending the conference were leaders of the Provincial Tax Department and representatives of enterprises managed by the Provincial Tax Department.
At the conference, representatives of enterprises and organizations were updated by the Provincial Tax Department on a number of new tax policies, instructions on the content of Corporate Income Tax (CIT) and Personal Income Tax (PIT) Finalization in 2023, some notes when declaring and settling CIT and PIT in 2023; and tax exemption and reduction policies for enterprises.
According to businesses, the issues of great concern during the tax settlement season are deductions when calculating personal income tax and corporate income tax; time of invoice issuance; tax declaration methods; tax exemption and reduction policies. ... These problems have been answered specifically and in detail by tax officials through direct exchanges.
According to the tax industry, the implementation of corporate income tax and personal income tax settlement in 2023 has basically not changed compared to the previous year. For enterprises, the deadline for submitting corporate income tax and personal income tax settlement is April 1, 2024. For individuals directly settling taxes, the deadline for submitting tax settlement dossiers is the last day of April. In case the deadline for submitting tax settlement dossiers coincides with a prescribed holiday, the deadline for submitting tax settlement dossiers is calculated as the next working day of that holiday.
Thus, the deadline for submitting personal income tax finalization dossiers for the 2023 tax period for individuals directly settling with the tax authority is May 2, 2024. Notably, in cases where personal income tax refunds arise but the tax finalization declaration is late in submitting according to regulations, there will be no administrative penalty for late tax finalization declaration.
Also at the conference, representatives of the Provincial Tax Department answered questions related to the following contents: Finalization of corporate income tax, personal income tax, value added tax, regulations on tax exemption and reduction; contents related to tax policies, accounting practices...
Through the conference, taxpayers have better understood new and current tax policies; proactively reviewed records, declared and completed procedures for corporate income tax and personal income tax settlement at their units and enterprises.
Tran Huu
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