Trường hợp nào được gia hạn nộp hồ sơ kết quả bóng đá trực tiếp quyết toán thuế

What documents are included in the terminal đá bóng trực tiếp?

Based on the provisions of Article 43 of theLaw on Tax Administration 2019regarding đá bóng trực tiếp dossiers as follows:

Article 43. đá bóng trực tiếp dossiers

1. The đá bóng trực tiếp for taxes declared and paid monthly includes the monthly tax return.

2. The đá bóng trực tiếp for taxes declared and paid quarterly includes the quarterly tax return.

3. The đá bóng trực tiếp for taxes calculated annually includes:

a) The annual đá bóng trực tiếp includes the annual tax return and other documents related to determining the tax amount payable;

b) The terminal đá bóng trực tiếp includes the annual tax finalization return, the annual financial statement, the transfer pricing declaration; other documents related to tax finalization.

4. The đá bóng trực tiếp for taxes declared and paid each time a tax obligation arises includes:

a) Tax return;

b) Invoice, contract, and other documents related to the tax obligation as prescribed by law.

5. For exported and imported goods, the customs dossier as prescribed by the Customs Law is used as the đá bóng trực tiếp.

6. đá bóng trực tiếp dossiers for the termination of activities, contract termination, conversion of business type, or reorganization of enterprises include:

a) Tax finalization return;

b) Financial statement up to the point of activity termination, contract termination, conversion of business type, or reorganization of enterprises;

c) Other documents related to tax finalization.

7. A country-by-country report where the taxpayer is the ultimate parent company of a multinational corporation in Vietnam that engages in cross-border related transactions and has a global consolidated revenue exceeding the prescribed level or the taxpayer whose ultimate parent company abroad has the obligation to prepare a country-by-country report as required by the host country's regulations.

8. The Government of Vietnam provides detailed regulations on đá bóng trực tiếp dossiers under this Article; regulations on taxes declared monthly, quarterly, annually, or each time a tax obligation arises, tax finalization declaration; declaration of fees and charges collected by the representative organs of the Socialist Republic of Vietnam overseas; declaration, provision, exchange, use of information with respect to country-by-country reports; criteria to determine taxpayers for quarterly đá bóng trực tiếp.

Thus,the terminal đá bóng trực tiếp includes:

- Annual tax finalization return,

- Annual financial statement,

- Transfer pricing declaration,

- Other documents related to tax finalization.

What are cases eligible for deadline extension of terminal đá bóng trực tiếp in Vietnam? (Image from Internet)

Where to submit the terminal đá bóng trực tiếp in Vietnam?

Based on the provisions of Article 45 of theLaw on Tax Administration 2019regarding the submission location of đá bóng trực tiếp dossiers as follows:

Article 45. Submission location of đá bóng trực tiếp dossiers

1. Taxpayers submit đá bóng trực tiếp dossiers to the directly managing tax office.

2. In cases where đá bóng trực tiếp dossiers are submitted under a one-stop-shop mechanism, the submission location shall comply with the provisions of that mechanism.

3. The submission location for đá bóng trực tiếp dossiers for exported and imported goods shall comply with the Customs Law.

4. The Government of Vietnam stipulates submission locations for đá bóng trực tiếp dossiers in the following cases:

a) Taxpayer has multiple production and business activities;

b) Taxpayer engages in production, business activities in multiple locations; taxpayer has tax obligations for types of taxes declared and paid each time they arise;

c) Taxpayer has tax obligations for revenues from land; granting the right to exploit water resources, mineral resources;

d) Taxpayer has tax obligations concerning personal income tax finalization;

e) Taxpayer submits tax declarations electronically and other necessary cases.

Hence,taxpayers submit the terminal đá bóng trực tiếp to the directly managing tax office.

Note:In cases where the tax finalization dossier is submitted at the end of the year under a one-stop-shop mechanism, the location for submitting đá bóng trực tiếp dossiers shall comply with the provisions of that mechanism.

What are cases eligible for deadline extension of terminal đá bóng trực tiếp in Vietnam?

Based on the provisions of Article 46 of theLaw on Tax Administration 2019regarding the extension of đá bóng trực tiếp submission as follows:

Article 46. Extension of đá bóng trực tiếp submission

1. Taxpayers who are unable to submit đá bóng trực tiếp dossiers on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents, will be granted an extension by the head of the directly managing tax office.

2. The extension period does not exceed 30 days for submitting monthly, quarterly, annual tax declarations, taxes declared each time they arise; 60 days for submitting tax finalization dossiers from the due date of filing the đá bóng trực tiếp.

3. Taxpayers must send to the tax office a written request for an extension to submit the đá bóng trực tiếp before the deadline, clearly stating the reason for the extension request with confirmation from the commune-level People's Committee or police of the locality where the extension was granted as prescribed in Clause 1 of this Article.

4. Within 3 working days from receiving the written request for an extension to submit the đá bóng trực tiếp, the tax office must provide a written response to the taxpayer about whether the extension is approved or not.

Therefore, taxpayers who are unable to submit the terminal đá bóng trực tiếp on timedue to natural disasters, catastrophes, epidemics, fires, unexpected accidentswill be granted an extension by the head of the directly managing tax office.