How to calculate VAT and personal income trực tiếp bóng đá hôm nay euro for household businesses, individual businesses paying fixed trực tiếp bóng đá hôm nay euro in Vietnam in 2024?

How to calculate VAT and personal income trực tiếp bóng đá hôm nay euro for household businesses, individual businesses paying fixed trực tiếp bóng đá hôm nay euro in Vietnamin 2024?

Based on Article 10 ofCircular 40/2021/TT-BTCwhich stipulates the basis for trực tiếp bóng đá hôm nay euro calculation, the method of calculating VAT and personal income trực tiếp bóng đá hôm nay euro for household businesses and individual businesses paying fixed trực tiếp bóng đá hôm nay euro is determined as follows:

Where:

- Revenue for VAT and personal income trực tiếp bóng đá hôm nay euro calculation is:

+ Revenue includes trực tiếp bóng đá hôm nay euro (in the case subject to trực tiếp bóng đá hôm nay euro) of the entire amount received from sales, processing fees, commission, and service provision arising during the trực tiếp bóng đá hôm nay euro calculation period from production, business activities of goods and services, including bonuses, incentives for achieving sales targets, promotions, trade discounts, payment discounts, monetary or non-monetary support.

+ Subsidies, additional charges, surcharges, and extra fees received according to regulations.

+ Compensation for contractual violations, other compensations (only counted for personal income trực tiếp bóng đá hôm nay euro revenue).

+ Other revenue received by household businesses paying fixed trực tiếp bóng đá hôm nay euro, regardless of whether money has been received or not.

- The VAT rate and personal income trực tiếp bóng đá hôm nay euro rate are determined based on Appendix 1 List of sectors for calculating VAT, personal income trực tiếp bóng đá hôm nay euro on revenue for household businesses and individual businesses issued withCircular 40/2021/TT-BTC.

How to calculate VAT and personal income trực tiếp bóng đá hôm nay euro for household businesses, individual businesses paying fixed trực tiếp bóng đá hôm nay euro in Vietnam in 2024?(Image from the Internet)

What are regulations on thedetermination of revenue for calculation for household businesses paying fixed taxin Vietnam?

According to point a, clause 4, Article 13 ofCircular 40/2021/TT-BTC, the determination of revenue for fixed trực tiếp bóng đá hôm nay euro calculation for household businesses paying fixed trực tiếp bóng đá hôm nay euro is as follows:

- The revenue for fixed trực tiếp bóng đá hôm nay euro calculation for household businesses paying fixed trực tiếp bóng đá hôm nay euro is calculated on a calendar year or month for seasonal business cases and stable business in one year.

- The fixed trực tiếp bóng đá hôm nay euro household self-determines the revenue for fixed trực tiếp bóng đá hôm nay euro calculation in the year on the trực tiếp bóng đá hôm nay euro declaration form number 01/CNKD issued withCircular 40/2021/TT-BTC. In cases where the fixed trực tiếp bóng đá hôm nay euro household cannot determine the fixed revenue, does not file a trực tiếp bóng đá hôm nay euro declaration dossier, or the determined fixed trực tiếp bóng đá hôm nay euro revenue is not appropriate with the actual business, the trực tiếp bóng đá hôm nay euro authority will determine the revenue and set the fixed trực tiếp bóng đá hôm nay euro rate according to the provisions of Article 51 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019.

DownloadForm 01/CNKD trực tiếp bóng đá hôm nay euro Declaration Form for household businesses, individual businesses.

- Based on the trực tiếp bóng đá hôm nay euro declaration dossier of the fixed trực tiếp bóng đá hôm nay euro household and the trực tiếp bóng đá hôm nay euro authority's database to obtain public opinions, consult the trực tiếp bóng đá hôm nay euro Advisory Council, and serve as a basis for the trực tiếp bóng đá hôm nay euro Department's direction and review of the establishment of the trực tiếp bóng đá hôm nay euro roll at each trực tiếp bóng đá hôm nay euro Sub-department.

Where is the fixed trực tiếp bóng đá hôm nay euro submitted?

According to clause 1, Article 56 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the place to submit fixed taxes is regulated as follows:

- At the State Treasury;

- At the trực tiếp bóng đá hôm nay euro managing authority where trực tiếp bóng đá hôm nay euro declaration dossiers are received;

- Through organizations authorized by the trực tiếp bóng đá hôm nay euro managing authority to collect taxes;

- Through commercial banks, other credit institutions, and service organizations as prescribed by law.

What documents are required for a fixed trực tiếp bóng đá hôm nay euro declaration for household businesses paying fixed trực tiếp bóng đá hôm nay euro in Vietnam?

According to clause 2, Article 13 ofCircular 40/2021/TT-BTC, the documents required for a fixed trực tiếp bóng đá hôm nay euro declaration for household businesses paying fixed trực tiếp bóng đá hôm nay euro are as follows:

(1)For household businesses paying fixed trực tiếp bóng đá hôm nay euro leasing assets: The trực tiếp bóng đá hôm nay euro declaration form for household businesses and individual businesses according to form number 01/CNKD issued withCircular 40/2021/TT-BTC.

DownloadForm 01/CNKD trực tiếp bóng đá hôm nay euro Declaration Form for household businesses, individual businesses.

(2)For household businesses paying fixed trực tiếp bóng đá hôm nay euro using invoices issued by the trực tiếp bóng đá hôm nay euro authority, selling retail per each occurrence, when declaring trực tiếp bóng đá hôm nay euro for revenue on individual invoices, the fixed trực tiếp bóng đá hôm nay euro household declares trực tiếp bóng đá hôm nay euro per each occurrence and uses the trực tiếp bóng đá hôm nay euro declaration form for household businesses and individual businesses according to form number 01/CNKD issued withCircular 40/2021/TT-BTC, simultaneously presenting and submitting the following documents with the trực tiếp bóng đá hôm nay euro declaration dossier:

- A copy of the economic contract for the supply of goods or services in the same industry as the fixed trực tiếp bóng đá hôm nay euro household's business activities;

- A copy of the acceptance and liquidation of the contract;

- A copy of documents proving the origin of goods or services such as: purchase list of local agricultural products if the goods are local agricultural products; list of goods purchased, exchanged by border residents if the goods are imported by border residents; invoices provided by the seller if the goods are imported and purchased from domestic business individuals or organizations; related documentation to prove if the goods are produced or provided by the individual themselves; etc.

In addition, the trực tiếp bóng đá hôm nay euro authority has the right to request the presentation of original documents for comparison and confirmation of the accuracy of copies compared to the originals.