Reporting Deadline means the deadline for reporting the Relevant Transactions as specified in the applicable reporting regime(s), and as determined by the Reporting Party in its sole and absolute discretion.

What is the deadline in Luxembourg to file the annual accounts?

within 7 months
The filing of the annual accounts of Luxembourg companies must take place within 7 months following the end of the financial year. In response to the delays noted in the past, a system of increased filing fees has been imple- mented as from 1st January 2017 (annual accounts for the financial year 2016).

What is the financial year in Vietnam?

In Vietnam, you can choose from four fiscal year periods if you run a foreign entity: January 1 to December 31. April 1 to March 31. July 1 to June 30.

Is it mandatory for all companies to be audited in Luxembourg?

In Luxembourg, a company’s annual accounts must be subject to an audit performed by a statutory auditor (Réviseur d’entreprise agrée) unless they are exempted. Small sized companies are exempted from an audit if the criteria set by the Law of 19 December 2002 as described above, has been met.

What is Lux GAAP?

Accounting standards. Lux GAAP fall under the Law of 19 December 2002 as amended, sometimes referred to as “the Accounting Law”. This law lays out specific accounting principles for all the main financial statement items. Lux GAAP are notable for the many options they afford, especially in terms of asset recognition.

How much is tax in Vietnam?

Vietnam personal income tax rates are progressive to 35%. Nonresidents are taxed at a flat tax rate of 20%. Nonemployment income is taxed at rates from 0.1% to 25%. Individuals are responsible for self-declaration and payment of tax.

Can you claim tax back in Vietnam?

The progressive tax rates for tax residents of Vietnam range from 5% to 35%. These individual taxpayers in Vietnam are eligible for tax refunds on the personal income tax.

When do you have to report to the PRF?

1 January 15, 2021: reporting system opens for providers 2 February 15, 2021: first reporting deadline for all providers on use of funds 3 July 31, 2021: final reporting deadline for providers who did not fully expend PRF funds prior to Dece

What are the requirements for reporting provincial data?

If reporting provincial data required under paragraph 3 (1) (e) could identify an institution’s client, the institution may combine the information with that reported for another province, provided the institution indicates that fact in the report and identifies the provinces concerned.

When do jurisdictions have to report to CRS?

List of Reportable Jurisdictions (PDF, 148KB) for 2020 CRS reporting published: Reporting SGFIs are to submit 2020 CRS information by 31 May 2021. List of Participating Jurisdictions (PDF, 120KB) updated: the updated list will take effect from 10 February 2021. Past updates can be found here.

When did FCAC mandatory reporting guide come into effect?

This mandatory reporting guide provides details about specific information institutions must file with FCAC. This guide complements FCAC’s Supervision Framework, published in April 2017 and in effect as of October 1, 2018. However, it does not substitute the laws and regulations monitored by FCAC.