Expenses with norms when calculating corporate income tax || AS Auditing - As you know: "Corporate income tax" is an important tax in the tax system of countries. Corporate income tax is not only important in terms of acting as a large revenue generator for the state budget, but also an effective tool for the state to regulate the macro economy.

Deferred corporate income tax - Deferred corporate income tax can be understood as the amount of corporate income tax incurred in this period but deferred to the following periods,

Types Of Enterprise In Vietnam || AS Auditing - which is thetypes of enterprise in Vietnam.

At present, transfer pricing inspection is one of the most important contents and accounts for the highest collection of tax authorities. Therefore, businesses that fall under the regulations on transfer pricing need to prepare carefully before the tax authorities come to inspect.

Recently, the domestic business sector in Vietnam is an area where the number of mergers and acquisitions (M&A) is vibrant. The synergistic value obtained from each merger and acquisition will help business operations be more efficient and the value of enterprise will be enhanced. Therefore, businesses come together to heal their business wounds, after Covid-19 outbreaks. Based on the operating functions of member companies, the nature of mergers and acquisitions, can be classified in three forms: The first, horizontal mergers and acquisitions:

Why do auditors choose this criterion as a starting point in determining materiality and not the other criterion, and what ratio is appropriate?