Uni 25-09-2012 - Deductible expenses when determining taxable income for PIT Issue date: 25/10/2012 | 11:36:38 AM Dispatch No. 3109/TCT-TNCN on deductible expenses when determining taxable income for personal income tax,
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In case, the transferor is an individual who transfers land use rights to the transferee, the transferor shall be liable to pay PIT on income from the transfer of real estate;
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If the transferee being an organization declares and pay tax on behalf of the transferor in accordance with the agreement between the parties in the transfer contract, the PIT that the transferee pays on behalf of is not included in deductible expenses when determining taxable income but included in the historical cost of intangible fixed assets.
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