How long are new enterprises exempt from xem bóng đá trực tiếp nhà cái fees in Vietnam?
How long are new enterprises exempt from xem bóng đá trực tiếp nhà cái fees in Vietnam?
Based on Clause 8, Article 3 ofDecree 139/2016/ND-CP, supplemented by Point c, Clause 1, Article 1 ofDecree 22/2020/ND-CP, the exemptions from xem bóng đá trực tiếp nhà cái fees are stipulated as follows:
Exemption from xem bóng đá trực tiếp nhà cái fees
The following cases are exempt from xem bóng đá trực tiếp nhà cái fees:
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- Exemption from xem bóng đá trực tiếp nhà cái fees in the first year of establishment or production and business activities (from January 1 to December 31) for:
a) Newly established organizations (granted new tax codes, new enterprise codes).
b) Households, individuals, or groups of individuals initiating production and business activities for the first time.
c) During the exemption period, if the organization, household, individual, or group of individuals establishes branches, representative offices, or business locations, these entities are also exempt from xem bóng đá trực tiếp nhà cái fees for the same period as the primary organization, household, individual, or group of individuals.
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From the above regulation, it can be seen that new enterprises are exempt from xem bóng đá trực tiếp nhà cái fees in the first year of establishment or operation of production and business activities (from January 1 to December 31).
How long are new enterprises exempt from xem bóng đá trực tiếp nhà cái fees in Vietnam?(Image from the Internet)
Are new enterprises required to submit a xem bóng đá trực tiếp nhà cái declaration in Vietnam?
According to Point a, Clause 1, Article 10 ofDecree 126/2020/ND-CP, the deadline for submitting xem bóng đá trực tiếp nhà cái declarations for new enterprises is stipulated as follows:
Deadline for submission of tax declaration documentation for land-related revenues, xem bóng đá trực tiếp nhà cái fees, registration fees, right grant fees, and other revenues according to the law on management and usage of public assets
Taxpayers comply with the deadlines for submitting tax declaration documentation as stipulated in Article 44 of the Law on Tax Administration. For deadlines related to land revenues, xem bóng đá trực tiếp nhà cái fees, registration fees, right grant fees, and other revenues, according to the management and usage of public assets law, as stipulated in Clause 5, Article 44 of the Law on Tax Administration, the implementation is as follows:
- xem bóng đá trực tiếp nhà cái
a) New xem bóng đá trực tiếp nhà cái payers (excluding household businesses, individual businesses)including small and medium-sized enterprises converting from household businesses or establishing additional dependent units, or business locations, beginning production and business activities must submit a xem bóng đá trực tiếp nhà cái declaration no later than January 30 of the following year after the year of establishment or beginning of production and business activities.
If there is a capital change during the year, the xem bóng đá trực tiếp nhà cái declaration must be submitted no later than January 30 of the following year after the year the change occurs.
b) Household businesses and individual businesses are not required to submit a xem bóng đá trực tiếp nhà cái declaration. The tax authority will base calculations on the tax declaration, tax management database to determine revenue and calculate the payable xem bóng đá trực tiếp nhà cái, then notify the xem bóng đá trực tiếp nhà cái payer accordingly.
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Thus, new enterprises (including small and medium-sized enterprises converting from household businesses) must still submit a xem bóng đá trực tiếp nhà cái declaration, with a deadline no later than January 30 of the year following the year of establishment or start of business activities.
Moreover, if there is a change in capital during the year, the enterprise must submit a xem bóng đá trực tiếp nhà cái declaration no later than January 30 of the following year after the year the change occurs.
Where do new enterprises submit their xem bóng đá trực tiếp nhà cái declarations in Vietnam?
According to Clause 1, Article 45 ofLaw on Tax Administration 2019, the location for submitting tax declaration documentation is as follows:
Location for submitting tax declaration documentation
- Taxpayers submit their tax declaration documentation at the directly managing tax authority.
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Additionally, Point k, Clause 1, Article 11 ofDecree 126/2020/ND-CPstipulates the location for submitting xem bóng đá trực tiếp nhà cái fees for taxpayers with multiple activities across different territories as follows:
Location for submitting tax declaration documentation
Taxpayers submit tax declaration documentation according to the provisions of Clauses 1, 2, and 3, Article 45 of the Law on Tax Administration and the following provisions:
- The location for submitting tax declaration documentation for taxpayers with multiple activities across different provincial territories, as specified in Points a and b, Clause 4, Article 45 of the Law on Tax Administration, is the tax authority in the location with business activities different from the main headquarters province/city for the following cases:
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i) Declaration of environmental protection fee at the place of mineral extraction (excluding crude oil, natural gas, and coal gas; organizations collecting minerals from small-scale miners).
k) Declaration of xem bóng đá trực tiếp nhà cái fees at the location with dependent units or business locations.
From these regulations, it can be concluded that the location for submitting xem bóng đá trực tiếp nhà cái declarations is at the directly managing tax authority. In the case of new enterprises with multiple activities across various locations, the declaration must be submitted at the place where dependent units or business locations are present.
