Are household businesses in provinces affected by Storm No. 3 eligible for xem bóng đá trực tiếp trên youtube exemption or reduction in Vietnam?

Are household businesses in provinces affected by Storm No. 3 eligible for xem bóng đá trực tiếp trên youtube exemption or reduction in Vietnam?

Based on Section 2Official Dispatch 4062/2024/TCT-CS, there are regulations regarding xem bóng đá trực tiếp trên youtube, fee, and charge exemption, reduction, and extension for household businesses affected by natural disasters, specifically:

(1) On xem bóng đá trực tiếp trên youtube reduction:

- Article 5 of thePersonal Income xem bóng đá trực tiếp trên youtube Law 2007stipulates the reduction of personal income xem bóng đá trực tiếp trên youtube:

Taxpayers facing difficulties due to natural disasters, fire, accidents, serious illness affecting their xem bóng đá trực tiếp trên youtube payment ability are considered for xem bóng đá trực tiếp trên youtube reduction equivalent to the level of damage but not exceeding the payable xem bóng đá trực tiếp trên youtube amount.

- Article 9 of theSpecial Consumption xem bóng đá trực tiếp trên youtube Law 2008stipulates the reduction of special consumption xem bóng đá trực tiếp trên youtube:

Taxpayers producing goods subject to special consumption xem bóng đá trực tiếp trên youtube facing difficulties due to natural disasters, unexpected accidents are eligible for xem bóng đá trực tiếp trên youtube reduction.

The reduction amount is determined based on actual losses caused by natural disasters, unexpected accidents but does not exceed 30% of the payable xem bóng đá trực tiếp trên youtube amount for the year of damage and does not surpass the value of damaged assets after compensation (if any).

- Article 9, clause 1 of theResource xem bóng đá trực tiếp trên youtube Law 2009stipulates the exemption and reduction of resource xem bóng đá trực tiếp trên youtube:

Taxpayers suffering from natural disasters, fires, unexpected accidents causing losses to resources declared and paid xem bóng đá trực tiếp trên youtube on are considered for xem bóng đá trực tiếp trên youtube exemption or reduction for the lost resources; if xem bóng đá trực tiếp trên youtube has been paid, it will be refunded or deducted from the resource xem bóng đá trực tiếp trên youtube payable in the next period.

- Articles 80, 81, 82 of thexem bóng đá trực tiếp trên youtube Administration Law 2019stipulate the dossiers for xem bóng đá trực tiếp trên youtube exemption and reduction;

Articles 52, 53, 54, 55 ofCircular 80/2021/TT-BTCby the Ministry of Finance regulate procedures for xem bóng đá trực tiếp trên youtube exemption, reduction documents; procedures for xem bóng đá trực tiếp trên youtube reduction documents;

Based on the above regulations, in case household businesses or individuals encounter difficulties due to natural disasters, they are eligible for reductions in personal income xem bóng đá trực tiếp trên youtube, special consumption xem bóng đá trực tiếp trên youtube, resource xem bóng đá trực tiếp trên youtube as follows:

- The personal income xem bóng đá trực tiếp trên youtube reduction corresponds to the level of damage but does not exceed the payable xem bóng đá trực tiếp trên youtube amount;

- The special consumption xem bóng đá trực tiếp trên youtube reduction is determined based on actual losses due to natural disasters, unexpected accidents but is not more than 30% of the payable xem bóng đá trực tiếp trên youtube amount for the year of damage and does not surpass the value of damaged assets after compensation (if any).

- The resource xem bóng đá trực tiếp trên youtube reduction corresponds to the lost resources; if xem bóng đá trực tiếp trên youtube has been paid, it will be refunded or deducted from the resource xem bóng đá trực tiếp trên youtube payable in the next period.

household businesses or individuals submit xem bóng đá trực tiếp trên youtube reduction dossiers as stipulated in Articles 53, 54, 55Circular 80/2021/TT-BTCto the directly managing xem bóng đá trực tiếp trên youtube authority. Within 30 days (or 40 days if on-site verification is needed) from the date of receiving complete dossiers, the xem bóng đá trực tiếp trên youtube administration issues a decision on xem bóng đá trực tiếp trên youtube exemption or reduction or notifies in writing the reason for not being eligible for xem bóng đá trực tiếp trên youtube reduction.

(2) On xem bóng đá trực tiếp trên youtube payment extension

- Articles 62, clauses 1 and 2 of thexem bóng đá trực tiếp trên youtube Administration Law 2019stipulate xem bóng đá trực tiếp trên youtube deferral as follows:

xem bóng đá trực tiếp trên youtube deferral are considered upon the request of taxpayers in one of the following cases:

+ Sustaining material damage, directly affecting production and business due to force majeure circumstances as stipulated in clause 27 Article 3 of this Law;

+ Having to cease operations due to relocation of production, business establishments upon request of competent authorities affecting production and business results.

Taxpayers entitled to xem bóng đá trực tiếp trên youtube deferral may have the extension of payment for part or the whole xem bóng đá trực tiếp trên youtube amount.

- Articles 3, 4, 5 ofDecree 64/2024/ND-CPby the Government of Vietnam extend the timeline for paying value-added xem bóng đá trực tiếp trên youtube, corporate income xem bóng đá trực tiếp trên youtube, personal income xem bóng đá trực tiếp trên youtube, and land rent in 2024.

- Based on the above regulations, production, business activities of household businesses, individuals in the economic sectors and fields specified at clause 1, clause 2, and clause 3 Point 3Decree 64/2024/ND-CPby the Government of Vietnam are eligible for extension of value-added xem bóng đá trực tiếp trên youtube (VAT), personal income xem bóng đá trực tiếp trên youtube (PIT) payment no later than December 30, 2024.

- household businesses, individuals only need to submit a request for extension no later than September 30, 2024, to be eligible for xem bóng đá trực tiếp trên youtube payment extension. The xem bóng đá trực tiếp trên youtube authority will not impose late payment penalties on extended xem bóng đá trực tiếp trên youtube, land rent during the extension period (including cases where the taxpayer submits an extension request to the xem bóng đá trực tiếp trên youtube authority after xem bóng đá trực tiếp trên youtube declaration submission and instances where competent authorities during inspection determine an increased payable amount for extended xem bóng đá trực tiếp trên youtube periods). If the xem bóng đá trực tiếp trên youtube authority has imposed late payment interest (if any) on xem bóng đá trực tiếp trên youtube dossiers eligible for extension as stipulated in this Decree, the xem bóng đá trực tiếp trên youtube authority will adjust and not charge late payment interest.

- For household businesses suffering material damage, directly affecting production and business due to natural disasters (floods), a xem bóng đá trực tiếp trên youtube payment extension of up to 2 years from the xem bóng đá trực tiếp trên youtube payment deadline is granted. Taxpayers will not be fined or subject to late payment interest calculated on overdue xem bóng đá trực tiếp trên youtube amounts during the extension period.

- The dossier for xem bóng đá trực tiếp trên youtube payment extension is done according to point a, clause 2 Article 24Circular 80/2021/TT-BTCmentioned above. The xem bóng đá trực tiếp trên youtube amount granted extension is the xem bóng đá trực tiếp trên youtube debt calculated until the time of encountering natural disasters, calamities, epidemics, fires, unexpected accidents but does not exceed the material damage value after deducting reimbursed or insured amounts as per regulations (if any).

- In cases where dossiers are legal, complete, and in accordance with sample regulations, the xem bóng đá trực tiếp trên youtube authority shall notify the taxpayer in writing about xem bóng đá trực tiếp trên youtube payment extension within 10 working days from the receipt of complete dossiers; if the dossier is not complete according to regulations, a notification in writing shall be sent to the taxpayer within 3 working days from the receipt of the dossier.

Are household businesses in provinces affected by Storm No. 3 eligible for xem bóng đá trực tiếp trên youtube exemption or reduction in Vietnam?(Image from Internet)

What are the time limits and return of results for xem bóng đá trực tiếp trên youtube exemption or reduction in Vietnam?

According to Article 64Decree 80/2021/TT-BTC, the deadlines and result returns for xem bóng đá trực tiếp trên youtube exemption, reduction dossiers are as follows:

(1) Deadline for resolving xem bóng đá trực tiếp trên youtube exemption and reduction

Within 30 days from the receipt of complete dossiers, the xem bóng đá trực tiếp trên youtube agency receiving the dossier issues a decision on xem bóng đá trực tiếp trên youtube exemption, reduction; notifies the taxpayer in writing the reason for not being eligible; informs whether the taxpayer is eligible or not under a xem bóng đá trực tiếp trên youtube treaty or other international agreement.

If an on-site verification is necessary to justify the resolution of the xem bóng đá trực tiếp trên youtube exemption, reduction dossier, within 40 days from the receipt of complete dossiers, the xem bóng đá trực tiếp trên youtube agency issues a decision on xem bóng đá trực tiếp trên youtube exemption, reduction; notifies the taxpayer in writing the reason for not being granted the exemption, reduction; informs whether the taxpayer is eligible or not under a xem bóng đá trực tiếp trên youtube treaty or other international agreement.

Specifically, if the xem bóng đá trực tiếp trên youtube agency receives the xem bóng đá trực tiếp trên youtube exemption, reduction dossier together with the xem bóng đá trực tiếp trên youtube declaration dossier under a single-window mechanism, within 5 working days from the receipt of legal, complete, sample-compliant xem bóng đá trực tiếp trên youtube exemption, reduction dossier transferred by the single-window receiving agency, the xem bóng đá trực tiếp trên youtube agency determines the xem bóng đá trực tiếp trên youtube exemption, reduction amount or notifies the taxpayer in writing the reason for not being exempted, reduced.

(2) Return of xem bóng đá trực tiếp trên youtube exemption and reduction dossier resolution results

- If the xem bóng đá trực tiếp trên youtube agency directly receives the taxpayer's xem bóng đá trực tiếp trên youtube exemption, reduction dossier:

+ Issues a xem bóng đá trực tiếp trên youtube exemption, reduction Decision according to form No. 03/MGTH attached to appendix 1 of this Circular for cases eligible for xem bóng đá trực tiếp trên youtube exemption or reduction (excluding cases specified at point a.3 clause 2 of this Article);

+ Issues a Notification of non-exemption, non-reduction according to form No. 04/MGTH attached to appendix 1 of this Circular and states the reason for cases not eligible for exemption or reduction (excluding cases stipulated at point a.3 clause 2 of this Article);

+ Issues a Notification according to form No. 03-1/MGTH attached to appendix 1 of this Circular on whether the taxpayer is eligible or not under a xem bóng đá trực tiếp trên youtube treaty and other international agreements;

In the case of missing information requiring explanation, document supplementation during the xem bóng đá trực tiếp trên youtube exemption, reduction dossier resolution, the xem bóng đá trực tiếp trên youtube agency sends an Explanation and Supplement Notification according to form No. 01/TB-BSTT-NNT attached toDecree 126/2020/ND-CPto request additional information, documentation from the taxpayer.

- If the xem bóng đá trực tiếp trên youtube agency receives the exemption, reduction dossier together with the xem bóng đá trực tiếp trên youtube declaration under the single-window mechanism:

+ The xem bóng đá trực tiếp trên youtube agency determines the xem bóng đá trực tiếp trên youtube exemption, reduction amount and records it in the xem bóng đá trực tiếp trên youtube Payment Notice attached with appendix 2Decree 126/2020/ND-CPfor cases eligible for exemption, reduction.

+ Issues a Notification of non-exemption, non-reduction according to form No. 04/MGTH attached to appendix 2 of this Circular and states the reason for non-eligible cases for exemption or reduction. In the process of resolving the exemption, reduction dossier, if additional information explanation is required, the xem bóng đá trực tiếp trên youtube agency sends an Explanation and Supplement Notification (according to form No. 01/TB-BSTT-NNT attached toDecree 126/2020/ND-CP) to the single-window receiving agency to request the taxpayer for additional information, documentation.

- In cases of exemption stipulated at point a clause 2 Article 79xem bóng đá trực tiếp trên youtube Administration Law 2019: The xem bóng đá trực tiếp trên youtube agency issues a Decision on the household and individual list eligible for exemption according to form No. 05/MGTH attached to appendix 1 of this Circular.

What are the procedures, processes, and dossiers for xem bóng đá trực tiếp trên youtube deferral in Vietnam?

According to Article 24Decree 80/2021/TT-BTC, the procedures, processes, and dossiers for xem bóng đá trực tiếp trên youtube deferral are regulated as follows:

(1) Procedures, processes, and dossiers for xem bóng đá trực tiếp trên youtube deferral

- Taxpayers prepare and send dossiers requesting xem bóng đá trực tiếp trên youtube deferral to the directly managing xem bóng đá trực tiếp trên youtube authority or the xem bóng đá trực tiếp trên youtube authority managing state budget revenue.

- If the request for extension dossier is incomplete or has evidence of misreporting the material loss amount indicated by the taxpayer or other errors, the xem bóng đá trực tiếp trên youtube authority must notify in writing within 3 working days from the receipt of the dossier according to form No. 01/TB-BSTT-NNT attached toDecree 126/2020/ND-CPrequesting the taxpayer to explain or supplement the dossier.

If the request for extension dossier is complete, within 10 working days from the receipt of the dossier, the xem bóng đá trực tiếp trên youtube authority issues a Notification of disapproval for xem bóng đá trực tiếp trên youtube payment extension (form No. 03/GHAN attached to appendix 1 of this Circular) for non-eligible cases for xem bóng đá trực tiếp trên youtube deferral or a Decision for xem bóng đá trực tiếp trên youtube payment extension (form No. 02/GHAN attached to appendix 1 of this Circular) for eligible cases for xem bóng đá trực tiếp trên youtube payment extension.(2) xem bóng đá trực tiếp trên youtube Payment Extension Dossier

- In the case of natural disasters, catastrophes, epidemics, fires, unexpected accidents as stipulated in point a, clause 27Article 3 of the 2019 Law on xem bóng đá trực tiếp trên youtube Administration, the dossier includes:

+ A written request for xem bóng đá trực tiếp trên youtube payment extension by the taxpayer according to form 01/GHAN issued with appendix 1 of this Circular;

+ Documentation confirming the time and place of the natural disaster, catastrophe, epidemic, fire, or unexpected accident from the competent authority (original or copy certified by the taxpayer);

+ A document determining the material value of damage created by the taxpayer or the legal representative of the taxpayer, who is responsible for the accuracy of the data;

+ A document (original or copy certified by the taxpayer) stipulating the responsibility of the organization or individual required to compensate for damage (if any);

+ Documents (original or copy certified by the taxpayer) related to compensation for damage (if any).

- In the case of other force majeure situations according to the provisions of clause 1Article 3 of Decree 126/2020/ND-CP, the dossier includes:

+ A written request for xem bóng đá trực tiếp trên youtube payment extension by the taxpayer according to form 01/GHAN issued with appendix I of this Circular;

+ A document determining the material value of damage created by the taxpayer or the legal representative of the taxpayer, who is responsible for the accuracy of the data;

+ Documentation confirming the time and place of the force majeure event from the competent authority; documentation proving that the taxpayer had to suspend business due to war, riots, or strikes where the taxpayer had to stop production (original or copy certified by the taxpayer);

+ Documentation proving the encounter with risks not due to subjective cause or responsibility of the taxpayer and that the taxpayer lacks the financial capability to pay the state budget in cases of damage due to risks not from the taxpayer's subjective causes or responsibilities (original or copy certified by the taxpayer);

+ Documents (original or copy certified by the taxpayer) related to compensation for damage by the insurance agency (if any).