Hộ kinh lịch trực tiếp bóng đá hôm nay, cá nhân kinh lịch trực tiếp bóng đá hôm nay nộp thuế theo phương pháp khoán có thực hiện chế

Are household businesses and individual businesses paying fixed taxes in Vietnam required todo accounting?

Under Article 7Circular 40/2021/TT-BTCon the method and basis for calculating fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses:

Article 7. Method and basis for calculating fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses

1. Fixed trực tiếp bóng đá hôm nay shall be paid by household businesses and individual businesses other than those paying trực tiếp bóng đá hôm nay under periodic declarations and separate declarations prescribed in Article 5 and Article 6 of this Circular.

2. Household businesses and individual businesses paying fixed trực tiếp bóng đá hôm nay (hereinafter referred to as “fixed trực tiếp bóng đá hôm nay payers”) are not required to do accounting. Fixed trực tiếp bóng đá hôm nay payers shall retain and present to trực tiếp bóng đá hôm nay authorities the invoices, contracts, documents proving the legality of their goods and services when applying for issuance or sale of separate invoices. Fixed trực tiếp bóng đá hôm nay payers having business operation at bordering markets, checkpoint markets, markets within border-gate economic zones in Vietnam shall retain invoices, contracts, documents proving the legality of their goods and present them at the request of competent authorities.

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Thus, household businesses and individual businesses paying fixed trực tiếp bóng đá hôm nay (hereinafter referred to as “fixed trực tiếp bóng đá hôm nay payers”) are not required to do accounting.

Are household businesses and individual businesses paying fixed taxes in Vietnam required to do accounting? (Image from the Internet)

What is the case wheretax authoritiesdetermine the fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses in Vietnam?

The fixed trực tiếp bóng đá hôm nay payable is regulated by Article 51 of thetrực tiếp bóng đá hôm nay Administration Law 2019as follows:

Fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses

1. trực tiếp bóng đá hôm nay authorities shall determine the fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses who fail to comply with or fully comply with regulations on accounting, invoices and documents, except for the cases in Clause 5 of this Article.

2. trực tiếp bóng đá hôm nay authority shall impose fixed trực tiếp bóng đá hôm nay according to declarations of household businesses and individual businesses, the database of trực tiếp bóng đá hôm nay authorities, and comments of trực tiếp bóng đá hôm nay Advisory Council of the commune.

3. Fixed trực tiếp bóng đá hôm nay shall be imposed by calendar year (or by month for seasonal business). Fixed trực tiếp bóng đá hôm nay shall be published in the commune. The taxpayers shall inform the trực tiếp bóng đá hôm nay authority when changing their business lines or scale, suspend or shut down the business in order to adjust the fixed trực tiếp bóng đá hôm nay.

4. The Minister of Finance shall specify the bases and procedures for determination of fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses.

5. Household businesses and individual businesses whose revenues and employees reach the upper limit for extra-small enterprises prescribed by regulations of law on small and medium enterprises shall do accounting and declare trực tiếp bóng đá hôm nay.

The trực tiếp bóng đá hôm nay authorities determine the fixed trực tiếp bóng đá hôm nay payable by household businesses and individual businesses that fail to comply with or fully comply with regulations on accounting, invoices, and documents, except for household businesses and individual businesses whose revenues and employees reach the upper limit for extra-small enterprises prescribed by regulations of law on small and medium enterprises shall do accounting and declare trực tiếp bóng đá hôm nay.

What are the responsibilities of sub-departments of taxation in determining the revenue and trực tiếp bóng đá hôm nay payable for household businesses and individual businesses paying fixed taxes in Vietnam?

According to Article 19 ofCircular 40/2021/TT-BTC:

Responsibilities of sub-departments of taxation

In addition to perform its collection duty, sub-departments of taxation also have the following responsibilities for trực tiếp bóng đá hôm nay administration of household businesses and individual businesses:

1. Inform, assist household businesses and individual businesses in declaring trực tiếp bóng đá hôm nay, submission of trực tiếp bóng đá hôm nay declaration dossiers, paying trực tiếp bóng đá hôm nay and looking up information about household businesses and individual businesses as per regulations.

2. Perform the tasks specified in Article 13 of this Circular such as: Determine presumptive revenue and fixed trực tiếp bóng đá hôm nay; disclose information about fixed trực tiếp bóng đá hôm nay payers; consult with trực tiếp bóng đá hôm nay Advisory Council; prepare and approve trực tiếp bóng đá hôm nay books; adjust presumptive revenue and fixed trực tiếp bóng đá hôm nay in case household businesses and individual businesses make changes to their business operation; carry out survey about revenue of household businesses and individual businesses paying fixed trực tiếp bóng đá hôm nay.

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The sub-departments of taxation has the responsibility to perform tasksfor determiningthe revenue and fixed trực tiếp bóng đá hôm nay payable for household businesses and individual businesses paying fixed taxes,including:

Determine presumptive revenue and fixed trực tiếp bóng đá hôm nay; disclose information about fixed trực tiếp bóng đá hôm nay payers; consult with trực tiếp bóng đá hôm nay Advisory Council; prepare and approve trực tiếp bóng đá hôm nay books; adjust presumptive revenue and fixed trực tiếp bóng đá hôm nay in case household businesses and individual businesses make changes to their business operation; carry out survey about revenue of household businesses and individual businesses paying fixed trực tiếp bóng đá hôm nay.