Sàn thương mại điện tử có kê khai, nộp thuế vtv2 trực tiếp bóng đá hôm nay cho cá nhân kinh doanh trên sàn không?
Do e-commerce platforms declare and pay taxes on behalf trực tiếp bóng đá k+ individual businesses in Vietnam?
According to Clause 1, Article 8 trực tiếp bóng đá k+Circular 40/2021/TT-BTC(amended by Clause 2, Article 1 trực tiếp bóng đá k+Circular 100/2021/TT-BTC), there are regulations regarding tax declaration and payment on behalf trực tiếp bóng đá k+ individuals as follows:
Method trực tiếp bóng đá k+ Tax Calculation for Organizations and Individuals Declaring and Paying Taxes on Behalf trực tiếp bóng đá k+ Individuals
1. Organizations and individuals declare and pay taxes on behalf trực tiếp bóng đá k+ individuals in the following cases:
a) Organizations leasing assets from individuals where the lease contract specifies that the lessee is the taxpayer;
b) Organizations in business cooperation with individuals;
c) Organizations paying bonuses, sales achievement support, promotions, trade discounts, cash or non-cash support, compensation for contract breaches, or other compensations to households;
d) Organizations in Vietnam that are partners trực tiếp bóng đá k+ foreign digital platform providers (without permanent establishments in Vietnam) making payments for digital content products and services to individuals according to agreements with foreign digital platform providers;
dd) Organizations, including e-commerce platform owners, perform tax declaration and payment on behalf trực tiếp bóng đá k+ individuals based on authorization in accordance with civil law;
e) Individuals declaring and paying taxes on behalf trực tiếp bóng đá k+ other individuals based on authorized representation in accordance with civil law
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Thus, e-commerce platforms only declare and pay taxes on behalf trực tiếp bóng đá k+ individual businesses on the platform if the individual provides civil authorization for the platform to declare and pay taxes.
Do e-commerce platforms declare and pay taxes on behalf trực tiếp bóng đá k+ individual businesses in Vietnam?(Image from the Internet)
How do e-commerce platforms declare and pay taxes on behalf trực tiếp bóng đá k+ individual businesses in Vietnam?
According to Clause 2, Article 8 trực tiếp bóng đá k+Circular 40/2021/TT-BTC, the regulations are as follows:
Method trực tiếp bóng đá k+ Tax Calculation for Organizations and Individuals Declaring and Paying Taxes on Behalf trực tiếp bóng đá k+ Individuals
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2. Organizations and individuals declaring and paying taxes on behalf trực tiếp bóng đá k+ individual businesses according to the guidance in Clause 1 trực tiếp bóng đá k+ this Article shall declare and pay taxes as follows:
a) In cases trực tiếp bóng đá k+ declaring and paying taxes on behalf trực tiếp bóng đá k+ subjects guided at Point a, Clause 1 trực tiếp bóng đá k+ this Article, organizations shall declare and pay taxes monthly, quarterly, or on each arising payment period or calendar year as prescribed by tax management law.
b) In cases trực tiếp bóng đá k+ declaring and paying taxes on behalf trực tiếp bóng đá k+ subjects guided at Points b, c, d, đ trực tiếp bóng đá k+ Clause 1 trực tiếp bóng đá k+ this Article, organizations shall declare and pay taxes monthly or quarterly as prescribed by tax management law.
c) In cases trực tiếp bóng đá k+ declaring and paying taxes on behalf trực tiếp bóng đá k+ subjects guided at Point e, Clause 1 trực tiếp bóng đá k+ this Article, organizations and individuals shall declare and pay taxes as prescribed by tax management law for authorized individuals.
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In cases where individual businesses authorize the e-commerce platform, the platform carries out tax declaration and payment on behalf trực tiếp bóng đá k+ the individual on a monthly or quarterly basis as prescribed by tax management law.
Vietnam: Does the product price on e-commerce platforms include tax?
According to the regulations in Article 31 trực tiếp bóng đá k+Decree 52/2013/ND-CPconcerning price information:
Price Information
1. Information about the price trực tiếp bóng đá k+ goods or services, if available, must clearly indicate whether the price includes or does not include relevant expenses related to purchasing the goods or services such as taxes, packaging fees, transport fees, and other incidental costs.
2. Unless otherwise agreed by the parties, if the price information trực tiếp bóng đá k+ goods or services listed on the website does not clearly indicate whether it includes or does not include the relevant expenses such as taxes, packaging fees, transport fees, and other incidental costs, this price is understood to include all related costs mentioned above.
3. For services on websites providing e-commerce services as stipulated in Section 2 and 4 trực tiếp bóng đá k+ this Chapter, the website must disclose detailed information about the fee calculation method and payment mechanism.
Therefore, according to the above regulations, the selling price on e-commerce platforms must clearly indicate whether it includes taxes. If the price information on the e-commerce platform does not indicate whether it includes taxes, this price is understood to include taxes unless otherwise agreed upon by the parties.
