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Taxable Income for Corporate Income Tax丨Indonesia Tax Guide 2025 (4)
When calculating taxable income, the balance after deducting the amount of deductible items and recoverable losses stipulated in the tax law from the total taxable income shall be used as the taxable income. Taxpayers can choose to adopt the accrual basis or the cash basis as their accounting principles.
Indonesia Investment
Tax Guide
Corporate Income Tax
2025-01-13 09:26:25 Page view：1202
Corporate Income Tax Incentives | Indonesian Tax Guide 2025 (3)
The tax incentives for investing in Indonesia include: (1) Enterprises that meet the following conditions can enjoy a tax-free period, with the tax reduction amount (50% or 100%) and the preferential period (5 to 20 years) determined based on the size of the investment:
Investing in Indonesia
Tax Guide
Corporate Income Tax
2025-01-13 09:23:19 Page view：1237
Scope and rate of corporate income tax丨Indonesia Tax Guide 2025 (2)
The object of corporate income tax is the taxpayer's income, that is, the increase in economic capacity, which is specifically the income received or receivable by the taxpayer from Indonesia and overseas in any name or form that can be used for consumption or to increase the taxpayer's wealth.
Corporate Income Tax
Tax Guide
Indonesia
2025-01-10 09:40:09 Page view：1286
Certification criteria for resident enterprises and withholding agents for corporate income tax | Indonesian Tax Guide 2025 (1)
The Indonesian Income Tax Law stipulates that corporate income tax taxpayers include all legal entities established in Indonesia, with actual management bodies in Indonesia and with permanent establishments in Indonesia.
Indonesia
Tax Guide
Corporate Income Tax
2025-01-10 09:37:47 Page view：1254
Accounting and Auditing: Internal Audit丨Vietnam Tax Guide 2024 (41)
Decree No. 05/2019/ND-CP provides the legal framework for the establishment and implementation of the internal audit function.
越南投资
税务指南
2024-08-12 08:41:14 Page view：1868
Accounting and Auditing: Audit Requirements丨Vietnam Tax Guide 2024 (40)
The Ministry of Finance has issued 47 Vietnam Standards on Auditing (VSA) based on the International Standards on Auditing (ISA), which are equivalent to the ISAs at the date of issuance.
Vietnam Investment
Tax Guide
2024-08-09 09:09:48 Page view：2159
Accounting and Auditing: Expected revisions to the Accounting Law and corporate accounting system | Vietnam Tax Guide 2024 (39)
The Ministry of Finance is currently collecting opinions on revising the Vietnam Accounting Law to adapt to the digital transformation process, especially to formulate additional regulations suitable for the electronic environment.
Tax Guide
Vietnam Investment
2024-08-09 09:06:46 Page view：2233
Accounting and Auditing: Moving to International Financial Reporting Standards (“IFRS”) | Vietnam Tax Guide 2024 (38)
One of the areas of focus of the Ministry of Finance is promoting the adoption of IFRS in Vietnam. On March 16, 2020, the Ministry of Finance issued Decision No. 345/QD-BTC approving the plan to apply IFRS in Vietnam.
Vietnam Investment
Tax Guide
2024-08-08 09:10:59 Page view：2132
Accounting and Auditing Financial Reporting丨Vietnam Tax Guide 2024 (37)
Basic financial statements prepared under VAS include the following:
Vietnam Investment
Tax Guide
2024-08-08 09:09:26 Page view：2012
Accounting and Auditing General Accounting Regulations丨Vietnam Tax Guide 2024 (36)
● Framework: Vietnamese accounting system, Vietnamese accounting standards and applicable regulations.
Tax Guide
Vietnam Investment
2024-08-07 09:16:28 Page view：2137
Accounting and Auditing: Vietnam Accounting Standards | Vietnam Tax Guide 2024 (35)
From 2001 to 2005, the Ministry of Finance promulgated 26 Vietnamese accounting standards based on the old version of international accounting standards, with certain adjustments made to suit Vietnam's national conditions.
Vietnam Investment
Tax Guide
2024-08-07 09:12:39 Page view：2123
Other taxes, tax audits, appeals and litigation | Vietnam Tax Guide 2024 (34)
Tax audits are conducted periodically and usually cover multiple tax years. Before an audit, the tax authorities will send a written notice to the taxpayer stating the timing and scope of the audit.
Tax Guide
Vietnam Investment
2024-08-02 09:12:20 Page view：2225
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Southeast Asia business inspection
Southeast Asia business inspection
In order to help customers explore markets, seek business opportunities, and understand the economic situation, Panda Overseas tailors on-site inspection plans for companies that intend to carry out investment activities overseas, and provides comprehensive, refined, and customized inspection services to allow companies to conduct on-site inspections for customers. Conduct in-depth investigations and research on markets, suppliers, competitors, etc. to help companies make correct investment decisions. Service area:None
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Vietnam is a member of the World Trade Organization. Both domestic and foreign-funded enterprises adopt unified tax standards and implement different tax rates and exemption periods for projects in different fields. The main taxes in the current tax system are: corporate income tax, value-added tax, import and export tax, special sales tax, personal income tax, resource tax, agricultural land use tax, non-agricultural land use tax, environmental protection tax, property tax, stamp tax, and house tax. wait. Service area:Vietnam
Hot news
1 Subsequent procedures and precautions for applying for Thailand BOI certificate丨PDAEXSEA 2 Recognition of Permanent Establishment under the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (53) 3 PDAEXSEA and the Indonesian delegation visited the Shenzhen Investment Chamber of Commerce and the Shenzhen Chamber of Commerce to explore new opportunities for cooperation 4 Scope of Application of the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (52) 5 Indonesia's Double Taxation Agreement and China-Indonesia Taxation Agreement丨Indonesia Tax Guide 2025 (51) 6 PDAEXSEA (Indonesia) strategic cooperation signing ceremony and ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL China unveiling ceremony were successfully held 7 The Industry Overseas Alliance reached a strategic cooperation with ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL 8 Determination criteria for thin capitalization and tax adjustments | Indonesian Tax Guide 2025 (50)
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