Công văn số 2856/TCT-DNL ngày 28/07/2014 của TCT hướng dẫn Nhà thầu NN xác định doanh thu tính thuế

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Strawbery

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30/7/08
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Dear all,
FYR.

OFFICIAL LETTER NO. 2856/TCT-DNL DATED 28 JULY 2014 OF GDT IN GUIDANCE OF FOREIGN CONTRACTORS FOR DETERMINATION OF CIT, VAT ASSESSABLE REVENUE MINUS SUBCONTRACTED VALUE
According to official letter No. 2856/TCT-DNL:

In case, contractors pay tax under the hybrid method from Net income excluding CIT, VAT; contractors sign subcontractors to deliver a part of work value:

CIT assessable revenue of foreign contractors must converted the revenue including CIT, excluding VAT and the value of subcontractors will be excluded when determining CIT assessable revenue of foreign contractors.
VAT assessable revenue is the construction, construction item or a part of completed work excluding VAT.
(Please, referred to examples in the official letter No. 2856/TCT-DNL dated 28 July 2014 of GDT)

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http://www.4wkt.net/f/bvb48rgdy6vy78y.rar
 

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