On 1 January 2021, SOC Co borrowed VND600 billion at an interest rate of 8% per annum. SOC Co has no related party transactions. What is the amount of deductible expenses (in VND billion) for corporate income tax (CIT) purposes which SOC Co can declare on its CIT return for the year...
Withholding tax deducted is creditable against tax ultimately payable by a resident recipient on that income. Training levy All businesses whose annual payroll exceeds K200,000 are subject to a 2% training levy, calculated on the sum of the taxable salary/wages, including benefits, of all ...
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