Quiz về thuế TNDN

What is the latest deadline for provisional corporate income tax payment for the first quarter?

• 10th

• 20th

• 30th

• 15th

What is the latest deadline for provisional corporate income tax payment for the second quarter of 2025?

• 30/06/2025

• 30/07/2025

• 20/06/2025

• 20/07/2025

What software/application is used for corporate income tax finalization?

• MISA software

• HTKK software

• Excel software

• No software available

What is the maximum number of years for continuous loss carryforward from the year the loss occurs?

• 1 year

• 3 years

• 4 years

• 5 years

When is the supplementary declaration for corporate income tax used?

• First time

• Not submitted any time

• Already submitted once and found errors

• No supplementary declaration used

Where is the data on Appendix 03-1A/TNDN taken from?

• Balance sheet

• Business performance report

• Cash flow statement

• Financial statement notes

In the corporate income tax finalization declaration, where is the data for item A1 'Total accounting profit before tax' taken from?

• Appendix 03-1A/TNDN

• Appendix 03-2/TNDN

• Appendix 03-5/TNDN

• PL 92/2021/NĐ-CP

What is the corporate income tax reduction according to resolution number 406/NQ-UBTVQH15 in PL 92/2021/NĐ-CP?

• 10%

• 20%

• 30%

• 40%

What is the name of Appendix 03-2/TNDN?

• Loss carryforward

• Business performance results

• Report on establishment and use of scientific and technological funds

• Tax reduction

Periodic finalization is the tax finalization for which type of enterprises?

• Normally operating businesses

• Merged or consolidated enterprises

• Converted enterprises

• None of the answers are correct