Deputy General Director of General Department of Taxation Phi Van Tuan has just signed and promulgated Official Letter No. 3786/TCT-KK to publicize the list of V1000 enterprises paying the largest corporate income tax in 2021.
This is the sixth year in a row that the General Department of Taxation has built a list of 1,000 largest corporate income tax payers.
Compare with the 2020 V1000 list, while Honda Vietnam Company and CP Livestock Joint Stock Company. Vietnam fell to 6th and 7th positions, while Green City Development Joint Stock Company (a subsidiary of Vinhomes Joint Stock Company) and Vietnam Technological and Commercial Joint Stock Bank (Techcombank) rose in the rankings. top 5.
The General Department of Taxation also said the criteria to determine the list of V1000 enterprises paying the largest corporate income tax in 2021.
Specifically, enterprises selected to be included in the list include enterprises established under Vietnamese law, foreign enterprises, and other organizations engaged in production and business activities with incomes subject to corporate income tax according to the provisions of law. provisions of the Law on Corporate Income Tax.
According to the list of General Department of Taxation, in the top 5 largest tax paying enterprises, Military Industry and Telecommunications Group (Viettel) and Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank) continue to maintain their positions. headboard.
The corporate income tax rate is the total amount of corporate income tax already paid to the state budget in 2021. For businesses with branches and affiliated units (granted tax codes for affiliated units 13). number) includes the amount of corporate income tax paid by the head office and branches and affiliated units.
This list does not disclose details of the amount of corporate income tax each company has paid, but only states in order of the amount of corporate income tax paid in the year from highest to lowest.
Along with that, the V1000 list is based on the annual corporate income tax payment to the state budget of enterprises, without considering tax compliance, so the V1000 list in 2020 is not intended to honor Enterprises comply with tax laws well.
In the course of operation, if the business is detected by tax authorities or competent authorities, depending on the severity, it will still be handled in accordance with regulations.
Previously, the total amount of corporate income tax paid by businesses in the ranking of 1,000 largest corporate income tax payers in Vietnam V1000 in 2020 amounted to VND 145,934 billion, accounting for 62.4% of total revenue. State book on corporate income tax, an increase of 3.74% compared to the amount paid by businesses on the V1000 list in 2019.
