TK03-TNDN-ENG

Form no.: 03/CIT
Issued with the Circular
80/2021/TT-BTC date
29/09/2021 by the Ministry of
Finance

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom - Happiness
-------------

DECLARATION OF BUSINESS INCOME TAX PAYMENT
(Applicable to revenue–cost method)
[01] Tax period: Year From to
[02] First time: [X] [03] The supplementation time: [ ]
[04] The industry with the highest turnover rate:
[05] Ratio (%):
[06] Taxpayer:
[07] Tax code:
[08] Tax agent (if any):
[09] Tax code:
[10] Agent contract No.:

Date:
Currency: VND

N
o.

Items

Code

Amount

(1
)

(2)

(3)

(4)

A

Business results recognized in financial
statements

A

1

Accounting profit (loss) before income tax

A1

B

Determination of taxable income according to
the Law on Corporate Income Tax

B

1

Adjustment to increase total profit before
corporate income tax (B1=
B2+B3+B4+B5+B6+B7)

B1

1.1 Adjustments to increase revenue

B2

1.2 Cost of reduced adjusted revenue

B3

1.3 Expenses are not deductible when determining taxable income

B4

1.4 Income tax paid on the part of the income received abroad

B5

1.5

Adjustment to increase profits due to market price determination for
associated transactions

1.6 Adjustments to increase other pre-tax profits
2

Adjustment to reduce total profit before
corporate income tax (B8=B9+B10+B11+B12)

B6
B7
B8

2.1 Deduct the previous year's taxed revenue

B9

2.2 Cost of increased adjusted revenue

B10

Interest expense that is not deductible from the previous period is
2.3 carried forward to this period of the enterprise having associated
transactions

B11

2.4 Adjustments to reduce other pre-tax profits

B12

3

Total taxable income (B13=A1+B1-B8)

B13

3.1 Taxable income from business activities

B14

3.2 Taxable income from real estate transfer activities

B15

C

Corporate income tax (CIT) payable from
business activities

C

1

Taxable income (C1 = B14)

C1

2

Tax-free income

C2

Type of tax-free income
…………………………………………
3

Loss transfer and offset profit and loss (C3=C3a+C3b)

C3

Include:
3.
1

+ Losses from business activities are carried forward
in the period

C3a

3.
2

+ Loss from real estate transfer is offset against profit
from business activities

C3b

4

Assessable income (C4=C1-C2-C3)

C4

5

Set up Science and Technology Funds (if any)

C5

6

Assessable income after setting up Science and Technology Funds
(C6=C4-C5=C7+C8)

C6

Include:
6.
1

+ Assessable income is subject to the tax rate of 20%

C7

6.
2

+ Assessable income calculated at other nonpreferential tax rates

C8

6.
3

+ Other non-preferential tax rates (%)

7

CIT from business activities is calculated at the non-preferential tax
rate (C9 =(C7 x 20%) + (C8 x C8a))

C9

8

CIT is preferential under the Law on CIT (C10 = C11 + C12 + C13)

C10

C8a

Include:
8.
1

+ CIT difference due to the application of preferential
tax rates

C11

8.
2

+ CIT is exempted in the period

C12

8.
3

+ CIT is reduced in the period

C13

9

CIT is exempted and reduced according to the Tax Agreement

C14

10 CIT is exempted and reduced from time to time

C15

11

C16

Income tax paid abroad is deducted in the tax period

12 CIT payable for production and business activities

C17


(C17=C9-C10-C14-C15-C16)
D

CIT payable from real estate transfer activities

D

1

Taxable income (D1 = B15)

D1

2

Loss from real estate transfer is carried forward during the period

D2

3

Assessable income (D3=D1-D2)

D3

4

Set up Science and Technology Funds (if any)

D4

5

Assessable income after setting up Science and Technology Funds
(D5=D3-D4)

D5

6

Payable CIT on real estate transfer in the period

D6

7

CIT difference due to the application of preferential tax rates to
income from the implementation of investment projects - social
housing business for sale, lease, or lease-purchase

D7

8

CIT of real estate transfer is still payable in this period (D8=D6-D7)

D8

E

Amount of CIT payable for finalization in the
period (E=E1+E2+E5)

E

1

CIT of production and business activities

E1

2

CIT from real estate transfer activities (E2=E3+E4)

E2

2.
1

CIT from real estate transfer activities

E3

2.
2

CIT from the transfer of infrastructure houses with
payment according to the progress

E4

3

Other payable CIT (if any)

E5

3.
1

Include CIT in handling the Science and Technology
Development Fund

E6

G

Amount of CIT temporarily paid
(G=G1+G2+G3+G4+G5)

G

1

Temporarily paid CIT of production and business
activities

1.1

CIT overpaid in the previous period will be carried over to this
period

1.2 CIT temporarily paid during the year
2

Temporarily paid CIT of real estate transfer
activities

2.1

CIT overpaid in the previous period is carried over to this period of
real estate transfer activities

G1
G2

G3

2.2 CIT temporarily paid in the year of real estate transfer activities

G4

CIT temporarily paid in the previous periods and the final year of the

2.3 transfer of infrastructure houses with payment according to the
progress

G5

H

Difference between payable tax amount and
temporarily paid tax amount

H


1

Difference between payable tax amount and temporarily paid tax
amount in the year of production and business activities (H1=E1+E5G2)

H1

2

Difference between payable tax amount and temporarily paid tax
amount in the year of real estate transfer (H2=E3-G4)

H2

3

Difference between the payable tax amount and the temporarily paid

tax amount of the transfer of infrastructure houses with payment
according to the progress (H3=E4-G5)

H3

I

The amount of CIT still payable by the deadline
for submitting the tax finalization declaration
(I=E-G=I1+I2)

1

CIT payable for production and business activities

I1=E1+E5G1-G2

2

Remaining CIT payable on real estate transfer activities

I2=E2-G3G4-G5

I

I undertake that the statement above is true and correct and will be responsible with Laws on the declared information.
TAX AGENT STAFF
Full name:
Practice Certificate No.

March 25th, 2022
TAXPAYER or LEGAL REPRESENTATIVE
OF TAXPAYER
(Signed, full name, position, and sealed)

Note:
1. CIT: Corporate income tax.
2. Items G1, and G3: The taxpayer declares the overpaid CIT amount in the previous period and
converts it to offset against the payable CIT amount for this period.
3. Items D11, G2, G4, G5: The taxpayer declares the CIT amount temporarily paid into the state budget
by the deadline for submitting the finalization declaration. For example, if a taxpayer has a tax period
from January 1, 2021, to December 31, 2021, the temporarily paid CIT amount in the year is the CIT
paid for the 2021 tax period from January 1, 2021, to January 31, 2021. ends on March 31, 2022.
4. In case the taxpayer is a lottery enterprise with production and business activities other than the
lottery business, the taxpayer shall declare the payable CIT amount of the lottery business in item E1,
the payable CIT amount. of other products and business activities into items E2, and E3.
5. Items E, G: The taxpayer fails to declare the payable and temporarily paid CIT number of activities
entitled to incentives other than the province which has declared separately.
6. Items E4, G5, and H3: The taxpayer declares the payable and temporarily paid CIT amount of the
transfer of infrastructure and houses handed over this period and collects advance payment from
customers according to the schedule. (Including the amount collected from previous periods and this
period).
7. Record the amount 0 in subsection 1052: Corporate income tax from production and business
activities (including service cases in the field of seals)
8. Record the amount 0 in subsection 1056: Corporate income tax from exploration, mine development,
and early mining activities, when natural (excluding corporate income tax collected under
agreements or contracts on exploration). oil and gas exploration and production)


9. Record the amount 0 in subsection 1057: Corporate income tax from lottery operations.

10. Record the amount 0 in subsection 1053. Corporate income tax from real estate transfer.

Form no.: 03APPENDIX
1A/CIT
INCOME STAEMENT
Issued with the
Applicable to manufacturing, trading and service industries
Circular
(except for security and defense companies)
80/2021/TT(Attached to the declaration of business income tax payment No. 03/CIT)
BTC date
29/09/2021 by
the Ministry of
Finance

[01] Tax period :

[02] Taxpayer:
[03] Tax code:
Currency: VND
No.

Items

Code

Amount
(4)

(1)

(2)
Income statement recognized in financial statements

(3)

1

[04]
[05]

0
0

2

Revenue from sales of goods and provision of services
Include: - Revenue from sale of the exported goods and
services
Revenue deductions ([03]=[04]+[05]+[06]+[07])

[06]

0

a
b
c
3

Commercial discount
Discount sales
Returned sales value
Financial income

[07]
[08]

0
0

[09]
[10]

0
0

[11]

0

4

Include: - Income from deposit interest
Cost of production and trading of goods and services
([09]=[10]+[11]+[12])
Cost of goods sold

[12]

0

[13]

0

a


b
c
5

6
7
8
9
10

Sales expenses
General and administration expenses
Financial expenses
Include: - Interest expense on loans used for production and
business
Net profit (loss) from operations ([15]=[01]-[03]+[08]-[09][13])
Other incomes
Other expenses
Other profit (loss) ([18]=[16]-[17])

[14]

[15]

0
0

[16]
[17]

0
0

[18]

0

[19]

0

[20]
[21]

Total accounting profit (loss) before CIT ([19]=[15]+[18])

[22]

0
0
0

I undertake that the statement above is true and correct and will be responsible with Laws on the declared information.
TAX AGENT STAFF
Full name:
Practice Certificate No.

March 25th, 2022
TAXPAYER or LEGAL REPRESENTATIVE
OF TAXPAYER
(Signed, full name, position, and sealed)

Note: Data of item [22] is aggregated into the item [A1] of Declaration No.03/CIT.