Form 01/KHBS: Supplementary trực tiếp bóng đá hôm nay euro declaration form

Viietnam: What is the latest supplementary trực tiếp bóng đá hôm nay euro declaration form in 2023? Where to download the Form No. 01/KHBS?

The supplementary trực tiếp bóng đá hôm nay euro declaration form is Form No. 01/KHBS issued along withCircular 80/2021/TT-BTC, as follows:

Download the supplementary declaration form Tải về

What does the 01/KHBS supplementary trực tiếp bóng đá hôm nay euro declaration form look like? (Image from the Internet)

What does a supplementary trực tiếp bóng đá hôm nay euro declaration dossier include?

According to sub-item 11 of Section 2 of the administrative procedures issued along withDecision 1462/QD-BTC in 2022and clause 4 of Article 47 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the supplementary trực tiếp bóng đá hôm nay euro declaration dossier includes:

- The supplementary declaration form No. 01/KHBS (except in cases where the supplementary declaration does not change trực tiếp bóng đá hôm nay euro obligations);

- The explanatory report for supplementary declaration form No. 01-1/KHBS;

- The trực tiếp bóng đá hôm nay euro declaration dossier of the trực tiếp bóng đá hôm nay euro period containing errors that has been supplemented.

What are subjects required to supplement the trực tiếp bóng đá hôm nay euro declarationin Vietnam?

According to Article 47 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, subjects required to supplement the trực tiếp bóng đá hôm nay euro declaration are as follows:

- Taxpayers who discover that the trực tiếp bóng đá hôm nay euro declaration submitted to the trực tiếp bóng đá hôm nay euro authorities has errors are allowed to supplement the trực tiếp bóng đá hôm nay euro declaration within 10 years from the deadline for submitting the trực tiếp bóng đá hôm nay euro declaration of the trực tiếp bóng đá hôm nay euro period containing errors, but before the trực tiếp bóng đá hôm nay euro authority or the competent authority announces the inspection or audit decision.

When the trực tiếp bóng đá hôm nay euro authority or the competent authority has announced the trực tiếp bóng đá hôm nay euro inspection or audit decision at the taxpayer’s headquarters, the taxpayer is still allowed to supplement the trực tiếp bóng đá hôm nay euro declaration. The trực tiếp bóng đá hôm nay euro authority will impose administrative penalties for trực tiếp bóng đá hôm nay euro management violations stipulated in Articles 142 and 143 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019.

After the trực tiếp bóng đá hôm nay euro authority or competent authority has issued conclusions or decisions on trực tiếp bóng đá hôm nay euro handling post-inspection or post-audit at the taxpayer's headquarters, the taxpayer is permitted to supplement the trực tiếp bóng đá hôm nay euro declaration in cases where it leads to an increase in the payable trực tiếp bóng đá hôm nay euro amount, a decrease in the deductible trực tiếp bóng đá hôm nay euro amount, or a decrease in the exempted or refunded trực tiếp bóng đá hôm nay euro amount, and will be sanctioned for trực tiếp bóng đá hôm nay euro management administrative violations as per Articles 142 and 143 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019.

If the taxpayer discovers errors in the trực tiếp bóng đá hôm nay euro declaration that result in a reduction of the payable trực tiếp bóng đá hôm nay euro amount or an increase in the deductible trực tiếp bóng đá hôm nay euro amount, exempted, or refunded trực tiếp bóng đá hôm nay euro amount, it shall follow the provisions regarding the resolution of trực tiếp bóng đá hôm nay euro complaints.

How to supplement the trực tiếp bóng đá hôm nay euro declaration containing errors in Vietnam?

According to clause 4 of Article 7 ofDecree 126/2020/ND-CP, taxpayers are allowed to submit supplementary trực tiếp bóng đá hôm nay euro declarations for each trực tiếp bóng đá hôm nay euro declaration containing errors.

The supplementary declaration is conducted as follows:

- If the supplementary declaration does not change the trực tiếp bóng đá hôm nay euro obligations, only the Explanatory Report for Supplementary Declaration and related documents must be submitted, and the Supplementary Declaration Form is not required.

- If the annual trực tiếp bóng đá hôm nay euro finalization declaration has not been submitted, the taxpayer shall supplement the monthly or quarterly trực tiếp bóng đá hôm nay euro declaration that has errors and concurrently aggregate the supplemented figures into the annual trực tiếp bóng đá hôm nay euro finalization declaration.

- If the annual trực tiếp bóng đá hôm nay euro finalization declaration has been submitted, only the annual trực tiếp bóng đá hôm nay euro finalization declaration will be supplemented. For supplementary declarations of the annual finalization of personal income trực tiếp bóng đá hôm nay euro for organizations or individuals paying income from salaries or wages, supplementary declarations of the corresponding monthly or quarterly declarations containing errors must be concurrently submitted.

- If the taxpayer’s supplementary declaration results in an increased payable trực tiếp bóng đá hôm nay euro amount or a reduction of the refunded trực tiếp bóng đá hôm nay euro amount from the state budget, the taxpayer must pay the additional payable trực tiếp bóng đá hôm nay euro amount or the over-refunded trực tiếp bóng đá hôm nay euro amount and the late payment interest into the state budget (if any).

In cases where the supplementary declaration only increases or decreases the VAT amount that can be carried forward to the next period, it must be declared in the current trực tiếp bóng đá hôm nay euro period. Taxpayers are only allowed to increase the VAT amount proposed for refund in the supplementary declaration if the declaration for the next trực tiếp bóng đá hôm nay euro period has not been submitted and the refund request has not been filed.

What are the regulations onreceivingtax declaration dossiers for trực tiếp bóng đá hôm nay euro authorities in Vietnam?

According to Article 48 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the responsibilities of the trực tiếp bóng đá hôm nay euro authorities in receiving trực tiếp bóng đá hôm nay euro declaration dossiers are as follows:

Responsibilities of the trực tiếp bóng đá hôm nay euro Authorities in Receiving trực tiếp bóng đá hôm nay euro Declaration Dossiers

1. The trực tiếp bóng đá hôm nay euro authorities receives trực tiếp bóng đá hôm nay euro declaration dossiers from taxpayers through the following methods:

a) Directly receiving at the trực tiếp bóng đá hôm nay euro authorities;

b) Receiving via postal service;

c) Receiving electronically through the trực tiếp bóng đá hôm nay euro authorities's e-portal.

2. The trực tiếp bóng đá hôm nay euro authorities shall notify the receipt of the trực tiếp bóng đá hôm nay euro declaration dossier to the taxpayer; in case the dossier is illegal, incomplete, or not in the prescribed format, the trực tiếp bóng đá hôm nay euro authorities shall notify the taxpayer within 03 working days from the date of receiving the dossier.

Thus, the trực tiếp bóng đá hôm nay euro authorities receives trực tiếp bóng đá hôm nay euro declaration dossiers from taxpayers through the following three methods:

- Direct receipt at the trực tiếp bóng đá hôm nay euro authorities;

- Receipt via postal service;

- Receipt electronically through the trực tiếp bóng đá hôm nay euro authorities's e-portal.