Kết quả hình ảnh cho hồ sơ kê khai thuế ban đầu cho công ty mới thành lập

After registering the establishment of an enterprise and being granted a business registration certificate, the enterprise needs to make an initial tax declaration dossier. The following article,, would like to share with you about “Initial tax declaration documents for newly established enterprises:
Step 1: Open a bank account and buy digital signature:
– After receiving the business registration certificate, the enterprise already has an enterprise identification number and can open a bank account and buy digital signatures. Currently, almost all tax departments receive electronic tax returns and electronic tax records, so to pay electronically, businesses need a digital signature and bank account.
– When having a bank account, the enterprise must register a bank account with the Department of Planning and Investment within 10 days from the date of arising (Note: If you pay late, you will be fined).
Step 2: Declare and pay license tax:
After having a digital signature and bank account, the enterprise shall declare excise tax and pay excise tax (the deadline is the last day of the month in which the business is started), the late payment is fined.
Step 3: Select the method of VAT declaration, personal income tax and invoice
– There are 2 methods of VAT declaration: deduction and Direct.
– There are 2 declaration periods: monthly and quarterly (Newly established enterprises declare by quarter). After an e-invoice has been issued, a notification of invoice issuance must be made before use (Use without notice of issuance will be fined)
– If the business declares VAT using direct method, the sale invoice will be used. This bill of sale businesses need to go to the Tax Department to buy invoice.
– Regarding corporate income tax, it is not necessary to submit the Declaration, the enterprise shall base itself on the situation of production and business results to temporarily calculate and then pay enterprise income tax (if it is profitable).
Step 4: Select the accounting form and Depreciation of fixed assets:
Enterprises must determine their size to select the appropriate accounting regime.
For example, small and medium enterprises use the accounting regime according to Circular 133, big enterprises use the accounting regime under Circular 200, ….

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