{"id":8190,"date":"2021-12-05T05:05:20","date_gmt":"2021-12-05T05:05:20","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8190"},"modified":"2024-04-12T03:37:19","modified_gmt":"2024-04-12T03:37:19","slug":"nhung-dieu-ke-toan-tai-singapore-can-lam-sau-khi-ket-thuc-nam-tai-chinh","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/nhung-dieu-ke-toan-tai-singapore-can-lam-sau-khi-ket-thuc-nam-tai-chinh\/","title":{"rendered":"NH\u1eeeNG \u0110I\u1ec0U K\u1ebe TO\u00c1N T\u1ea0I SINGAPORE C\u1ea6N L\u00c0M SAU KHI K\u1ebeT TH\u00daC N\u0102M T\u00c0I CH\u00cdNH"},"content":{"rendered":"<p>So v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi, ch\u00ednh ph\u1ee7 Singapore lu\u00f4n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0 s\u1edf h\u1eefu c\u00f4ng ty t\u1ea1i Singapore. V\u00ec v\u1eady, c\u00e1c th\u1ee7 t\u1ee5c n\u1ed9p b\u00e1o c\u00e1o h\u00e0ng n\u0103m cho ch\u00ednh ph\u1ee7 Singapore r\u1ea5t \u0111\u01a1n gi\u1ea3n. Tuy nhi\u00ean, v\u1eabn c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng n\u1eafm r\u00f5 v\u00e0 qu\u00ean h\u1ea1n n\u1ed9p d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\r\n\r\n\r\n\r\n<p>V\u1eady k\u1ebf to\u00e1n t\u1ea1i Singapore c\u1ea7n l\u00e0m nh\u1eefng g\u00ec sau khi k\u1ebft th\u00fac m\u1ed9t n\u0103m t\u00e0i ch\u00ednh?<\/p>\r\n\r\n\r\n\r\n<p><strong><em>Th\u1ee9 nh\u1ea5t,<\/em><\/strong> b\u1ea1n c\u1ea7n n\u1ed9p b\u1ea3n b\u00e1o c\u00e1o \u01b0\u1edbc t\u00ednh thu\u1ebf TNDN (vi\u1ebft t\u1eaft l\u00e0 ECI) trong v\u00f2ng 3 th\u00e1ng t\u00ednh t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n<p>B\u1ea3n b\u00e1o c\u00e1o l\u00e0 \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng ty trong b\u1ea5t k\u1ef3 N\u0103m \u0110\u00e1nh gi\u00e1 (YA) nh\u1ea5t \u0111\u1ecbnh n\u00e0o. N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean t\u1ed5ng thu nh\u1eadp, tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c.<br>C\u00f4ng ty c\u1ee7a b\u1ea1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i n\u1ed9p ECI trong N\u0103m \u0110\u00e1nh gi\u00e1 (YA) n\u1ebfu c\u1ea3 hai ti\u00eau ch\u00ed sau \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng: Doanh thu trong n\u0103m l\u00e0 SGD $5 tri\u1ec7u tr\u1edf xu\u1ed1ng v\u00e0 ECI l\u00e0 kh\u00f4ng.<br>C\u00f3 r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch n\u1ebfu c\u00f4ng ty b\u1ea1n n\u1ed9p ECI s\u1edbm. L\u00fd do l\u1edbn nh\u1ea5t l\u00e0 kho\u1ea3n chi\u1ebft kh\u1ea5u Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) tr\u00ean ECI c\u1ee7a b\u1ea1n. \u0110\u1ed1i v\u1edbi N\u0103m \u0110\u00e1nh gi\u00e1 (YA) 2019, c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNDN 20%, d\u1ef1a tr\u00ean s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 s\u1edbm, b\u1ea1n s\u1ebd c\u00f3 nhi\u1ec1u kho\u1ea3n tr\u1ea3 g\u00f3p h\u01a1n m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tr\u1ea3 thu\u1ebf \u01b0\u1edbc t\u00ednh c\u1ee7a c\u00f4ng ty m\u00ecnh, nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>ECI n\u1ed9p 1 th\u00e1ng k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh &#8211; 10 \u0111\u1ee3t cho e-file, 5 \u0111\u1ee3t cho t\u1ec7p gi\u1ea5y.<\/li><li>ECI n\u1ed9p 2 th\u00e1ng k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh &#8211; 8 \u0111\u1ee3t cho e-file, 4 \u0111\u1ee3t cho file gi\u1ea5y.<\/li><li>ECI n\u1ed9p 3 th\u00e1ng k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh &#8211; 6 \u0111\u1ee3t cho e-file, 3 \u0111\u1ee3t cho t\u1ec7p gi\u1ea5y.<\/li><li>ECI n\u1ed9p 3 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh &#8211; KH\u00d4NG \u0110\u01af\u1ee2C PH\u00c9P TR\u1ea2 G\u00d3P.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/vi.jnt.asia\/wp-content\/uploads\/2022\/05\/christina-wocintechchat-com-ftCWdZOFZqo-unsplash-1-1024x684.jpg\" alt=\"\" class=\"wp-image-23625\"\/><\/figure><\/div>\r\n\r\n\r\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh minh h\u1ecda <\/em><\/p>\r\n\r\n\r\n\r\n<p><strong><em>Th\u1ee9 hai<\/em><\/strong>, b\u1ea1n c\u1ea7n t\u1ed5 ch\u1ee9c \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng (AGM) h\u00e0ng n\u0103m.<\/p>\r\n\r\n\r\n\r\n<ul><li>N\u1ebfu c\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, b\u1ea1n ph\u1ea3i t\u1ed5 ch\u1ee9c \u0110HC\u0110 (AGM) trong v\u00f2ng 6 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m (Annual Return) trong v\u00f2ng 7 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li><li>N\u1ebfu c\u00f4ng ty b\u1ea1n l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, b\u1ea1n ph\u1ea3i t\u1ed5 ch\u1ee9c AGM \/ \u0110HC\u0110 trong v\u00f2ng 4 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m (Annual return) trong v\u00f2ng 5 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p><strong><em>Th\u1ee9 ba<\/em><\/strong>, t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c kinh doanh t\u1ea1i Singapore ph\u1ea3i b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a h\u1ecd cho IRAS h\u00e0ng n\u0103m b\u1eb1ng c\u00e1ch n\u1ed9p T\u1edd khai Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (M\u1eabu C-S \/ M\u1eabu C-S (Lite) \/M\u1eabu C) tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 11 c\u1ee7a n\u0103m \u0111\u00e1nh gi\u00e1 (YA)<\/p>\r\n\r\n\r\n\r\n<p>T\u1ea1i Singapore, ch\u00ednh ph\u1ee7 \u0111\u00e3 gi\u1edbi thi\u1ec7u M\u1eabu C-S \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c n\u1ed9p c\u00e1c bi\u1ec3u m\u1eabu thu\u1ebf. Bi\u1ec3u m\u1eabu C-S l\u00e0 phi\u00ean b\u1ea3n r\u00fat g\u1ecdn c\u1ee7a Bi\u1ec3u m\u1eabu C ch\u1ec9 d\u00e0i ba trang v\u00e0 d\u00e0nh ri\u00eang cho c\u00e1c c\u00f4ng ty nh\u1ecf. \u0110\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p m\u1eabu C-S, c\u00f4ng ty c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng 3 \u0111i\u1ec1u ki\u1ec7n sau: \u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1ea1i Singapore, c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 5 tri\u1ec7u \u0111\u00f4 la tr\u1edf xu\u1ed1ng v\u00e0 ch\u1ec9 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf 17%.<\/p>\r\n\r\n\r\n\r\n<p>Bi\u1ec3u m\u1eabu C-S (Lite) \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0o n\u0103m 2020 v\u00e0 d\u00e0nh cho c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n cho Bi\u1ec3u m\u1eabu C-S v\u00e0 c\u00f3 doanh thu th\u1ea5p h\u01a1n 200.000 \u0111\u00f4 la.<\/p>\r\n\r\n\r\n\r\n<p>C\u00e1c c\u00f4ng ty kh\u00f4ng \u0111\u00e1p \u1ee9ng t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean ph\u1ea3i n\u1ed9p M\u1eabu C thay th\u1ebf. M\u1eabu n\u00e0y d\u00e0i v\u00e0 d\u00e0nh cho c\u00e1c c\u00f4ng ty l\u1edbn h\u01a1n, y\u00eau c\u1ea7u nhi\u1ec1u t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m h\u01a1n v\u00e0 c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u01a1n \u0111\u1ec3 nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu kh\u00f4ng n\u1ed9p tr\u01b0\u1edbc ng\u00e0y \u0111\u1ebfn h\u1ea1n, IRAS s\u1ebd ph\u00e1t h\u00e0nh Th\u00f4ng b\u00e1o \u0110\u00e1nh gi\u00e1 (NOA) d\u1ef1a tr\u00ean c\u00e1c \u01b0\u1edbc t\u00ednh v\u1ec1 thu nh\u1eadp c\u1ee7a c\u00f4ng ty b\u1ea1n. N\u1ebfu c\u00f4ng ty c\u1ee7a b\u1ea1n mu\u1ed1n ph\u1ea3n b\u00e1c NOA, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ec7 tr\u00ecnh m\u1ed9t Th\u00f4ng b\u00e1o Ph\u1ea3n \u0111\u1ed1i (NOO) trong v\u00f2ng hai th\u00e1ng. V\u00e0 ngay c\u1ea3 khi b\u1ea1n \u0111\u00e3 n\u1ed9p NOO, b\u1ea1n v\u1eabn ph\u1ea3i tr\u1ea3 thu\u1ebf cho l\u1ea7n \u0111\u00e1nh gi\u00e1 n\u00f3i tr\u00ean trong v\u00f2ng m\u1ed9t th\u00e1ng k\u1ec3 t\u1eeb khi ban h\u00e0nh NOA. N\u1ebfu c\u00f4ng ty v\u1eabn kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c kho\u1ea3n thu\u1ebf \u01b0\u1edbc t\u00ednh, IRAS s\u1ebd \u0111\u1ec1 ngh\u1ecb c\u1ed9ng g\u1ed9p h\u00e0nh vi vi ph\u1ea1m v\u1edbi m\u1ed9t kho\u1ea3n ph\u00ed c\u1ea5u th\u00e0nh t\u1eeb 200 \u0111\u00f4 la \u0111\u1ebfn 1.000 \u0111\u00f4 la. V\u00e0 n\u1ebfu c\u00f4ng ty v\u1eabn kh\u00f4ng thanh to\u00e1n s\u1ed1 ti\u1ec1n v\u00e0 khai thu\u1ebf, gi\u00e1m \u0111\u1ed1c c\u00f4ng ty c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi kho\u1ea3n ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a l\u00e0 10.000 \u0111\u00f4 la, t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng t\u00f9 ho\u1eb7c c\u1ea3 hai.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-right\"><strong>Auth. Alice Mac<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>So v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi, ch\u00ednh ph\u1ee7 Singapore lu\u00f4n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u [&hellip;]<\/p>","protected":false},"author":1,"featured_media":12699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[169,170,171,172,173,145,144,174],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8190"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8190"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8190\/revisions"}],"predecessor-version":[{"id":12716,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8190\/revisions\/12716"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12699"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}