How to handle trực tiếp bóng đá việt nam hôm nay cases where a taxpayer finds that trực tiếp bóng đá việt nam hôm nay requirements for quarterly declaration are not fulfilled in Vietnam?

How to handle trực tiếp bóng đá việt nam hôm nay cases where a taxpayer finds that trực tiếp bóng đá việt nam hôm nay requirements for quarterly declaration are not fulfilled in Vietnam?

According to point c, clause 2, Article 9 ofDecree 126/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay provisions are as follows:

Criteria for Quarterly Tax Declaration for VAT and Personal Income Tax

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2. Taxpayers are responsible for self-determining whether they fall under trực tiếp bóng đá việt nam hôm nay category of quarterly tax declarations to carry out tax declarations as prescribed.

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c) In trực tiếp bóng đá việt nam hôm nay event that taxpayers self-detect they are ineligible for quarterly tax declarations, they must declare tax on a monthly basis from trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay following quarter. Taxpayers are not required to resubmit monthly tax declaration dossiers for trực tiếp bóng đá việt nam hôm nay previous quarters, but they must submit a Statement of Additional Monthly Tax Amounts compared to those declared quarterly as stipulated in Annex I issued together with this Decree and must calculate late payment interest as prescribed.

d) In trực tiếp bóng đá việt nam hôm nay event that trực tiếp bóng đá việt nam hôm nay tax authority detects that taxpayers are ineligible for quarterly tax declarations, trực tiếp bóng đá việt nam hôm nay tax authority must re-determine trực tiếp bóng đá việt nam hôm nay additional monthly tax amounts compared to those taxpayers have declared and must calculate late payment interest as prescribed. Taxpayers must carry out tax declarations on a monthly basis from trực tiếp bóng đá việt nam hôm nay time they receive trực tiếp bóng đá việt nam hôm nay document from trực tiếp bóng đá việt nam hôm nay tax authority.

Taxpayers are responsible for self-determining whether they fall under trực tiếp bóng đá việt nam hôm nay category of quarterly tax declarations to carry out tax declarations as prescribed.

However, if VAT taxpayers self-detect they are ineligible for quarterly tax declarations, they need to declare tax on a monthly basis from trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay following quarter.

Taxpayers are not required to resubmit monthly tax declaration dossiers for trực tiếp bóng đá việt nam hôm nay previous quarters but must submit a Statement of Additional Monthly Tax Amounts compared to those declared quarterly as stipulated in Annex I issued together withDecree 126/2020/ND-CPand must calculate late payment interest as prescribed.

If trực tiếp bóng đá việt nam hôm nay tax authority detects that taxpayers are ineligible for quarterly tax declarations, trực tiếp bóng đá việt nam hôm nay tax authority must re-determine trực tiếp bóng đá việt nam hôm nay additional monthly tax amounts compared to those taxpayers have declared and must calculate late payment interest as prescribed.

Taxpayers must carry out tax declarations on a monthly basis from trực tiếp bóng đá việt nam hôm nay time they receive trực tiếp bóng đá việt nam hôm nay document from trực tiếp bóng đá việt nam hôm nay tax authority.

How to handle trực tiếp bóng đá việt nam hôm nay caseswhere a taxpayer finds that trực tiếp bóng đá việt nam hôm nay requirements for quarterly declaration are not fulfilled in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

When is trực tiếp bóng đá việt nam hôm nay deadline for submission of tax declaration dossiers of taxes declared quarterly?

According to Article 44 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay deadline for submission of tax declaration dossiers is stipulated as follows:

Deadline for submission of tax declaration dossiers

1. trực tiếp bóng đá việt nam hôm nay deadline for submission of tax declaration dossiers for taxes declared monthly and quarterly is as follows:

a) No later than trực tiếp bóng đá việt nam hôm nay 20th of trực tiếp bóng đá việt nam hôm nay following month for monthly declarations and submissions;

b) No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay following quarter for quarterly declarations and submissions.

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Accordingly, trực tiếp bóng đá việt nam hôm nay deadline for submission of tax declaration dossiers of taxes declared quarterly is trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay following quarter in which trực tiếp bóng đá việt nam hôm nay tax obligation arises.

Example: trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay quarterly VAT tax declaration dossier for trực tiếp bóng đá việt nam hôm nay third quarter tax period of 2024 is October 31, 2024.

Whenshall trực tiếp bóng đá việt nam hôm nay submission deadline of tax declaration dossierbe extended in Vietnam?

According to Article 46 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay provisions are as follows:

Extension of Tax Declaration Dossier Submission Deadlines

1. Taxpayers who are unable to submit tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents will be granted an extension by trực tiếp bóng đá việt nam hôm nay direct managing tax authority head.

2. trực tiếp bóng đá việt nam hôm nay extension period shall not exceed 30 days for monthly, quarterly, annual tax declarations, and declarations for sporadic tax obligations; 60 days for tax finalization declaration dossiers from trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay original deadline for submission expired.

3. Taxpayers must send a written request for an extension to trực tiếp bóng đá việt nam hôm nay tax authority before trực tiếp bóng đá việt nam hôm nay original submission deadline, specifying trực tiếp bóng đá việt nam hôm nay reason for trực tiếp bóng đá việt nam hôm nay extension request and having it confirmed by trực tiếp bóng đá việt nam hôm nay commune-level People's Committee or Police where trực tiếp bóng đá việt nam hôm nay extension circumstance arises as stipulated in clause 1 of this Article.

4. Within 3 working days from trực tiếp bóng đá việt nam hôm nay date of receipt of trực tiếp bóng đá việt nam hôm nay written request for an extension, trực tiếp bóng đá việt nam hôm nay tax authority must respond in writing to trực tiếp bóng đá việt nam hôm nay taxpayer about whether trực tiếp bóng đá việt nam hôm nay extension request is accepted or not.

Accordingly, when taxpayers are unable to submit tax declaration dossiers on time due tonatural disasters, catastrophes, epidemics, fires, or unexpected accidents, they will be granted an extension by trực tiếp bóng đá việt nam hôm nay direct managing tax authority head.

In addition, taxpayers must send a written request for an extension to trực tiếp bóng đá việt nam hôm nay tax authority before trực tiếp bóng đá việt nam hôm nay original submission deadline, specifying trực tiếp bóng đá việt nam hôm nay reason for trực tiếp bóng đá việt nam hôm nay extension request and having it confirmed by trực tiếp bóng đá việt nam hôm nay commune-level People's Committee or Police where trực tiếp bóng đá việt nam hôm nay extension circumstance arises.

Note:trực tiếp bóng đá việt nam hôm nay extension period shall not exceed 30 days for monthly and quarterly tax declaration dossiers from trực tiếp bóng đá việt nam hôm nay original submission deadline.