How to register for e-tax declaration for đá bóng trực tiếp first time in Vietnam?

How to register for e-tax declaration for đá bóng trực tiếp first time in Vietnam?

Based on Clause 1, Article 15 ofCircular 19/2021/TT-BTC, đá bóng trực tiếp registration for e-tax declaration for đá bóng trực tiếp first time is regulated as follows:

- Taxpayers shall register for their tax declaration obligation simultaneously with taxpayer registration, business registration according to đá bóng trực tiếp law on tax administration, business registration, and as stipulated in Section 2, Chapter 2 ofCircular 19/2021/TT-BTC.

- đá bóng trực tiếp tax authority, based on information in đá bóng trực tiếp taxpayer registration/business registration dossier of đá bóng trực tiếp taxpayer who has been issued a tax code/business code, shall determine đá bóng trực tiếp tax declaration obligations of đá bóng trực tiếp taxpayer, including: types of taxes that đá bóng trực tiếp taxpayer must declare, tax declaration periods (monthly, quarterly, annually, per each occurrence, final settlement), deadlines for submitting tax declaration dossiers, tax declaration forms; and send information about đá bóng trực tiếp tax declaration obligations to đá bóng trực tiếp taxpayer via đá bóng trực tiếp General Department of Taxation's e-information portal.

- Taxpayers are responsible for checking their tax declaration obligations on đá bóng trực tiếp General Department of Taxation's e-information portal. In case of finding incomplete or incorrect tax declaration obligations, taxpayers shall adjust and supplement their tax declaration obligations as stipulated at Point b, Clause 2, Article 15 ofCircular 19/2021/TT-BTC.

- Taxpayers shall submit their tax declaration dossiers according to đá bóng trực tiếp registered tax declaration obligations to đá bóng trực tiếp tax authority and in accordance with đá bóng trực tiếpLuật Quản trực tiếp bóng đá.

- đá bóng trực tiếp tax authority, based on đá bóng trực tiếp taxpayer's tax declaration obligation information, periodically urges declarations and imposes penalties for violations regarding đá bóng trực tiếp submission of tax declaration dossiers by taxpayers in accordance with đá bóng trực tiếpLuật Quản trực tiếp bóng đá.

How to register for e-tax declaration for đá bóng trực tiếp first time in Vietnam?(Image from đá bóng trực tiếp Internet)

How to change monthly and quarterly tax declaringinformation in Vietnam?

Based on Clause 2, Article 15 ofCircular 19/2021/TT-BTC, đá bóng trực tiếp modification of monthly and quarterly tax declaring information is regulated as follows:

- Change of monthly and quarterly tax periods:

+ Taxpayers, when there are changes in information about đá bóng trực tiếp tax period as stipulated in Article 9 ofDecree 126/2020/ND-CP, shall prepare a written request to change đá bóng trực tiếp tax period from month to quarter (using form No. 01/DK-TDKTT as stipulated in Appendix 1 issued together withNghị định 126/2020/NĐ-CP) and send it to đá bóng trực tiếp tax authority as stipulated at Point a, Clause 5, Article 4 ofCircular 19/2021/TT-BTCno later than January 31 of đá bóng trực tiếp year starting đá bóng trực tiếp quarterly tax declaration.

+ đá bóng trực tiếp tax authority shall send a Notice of Receipt of e-Tax Dossiers (using form No. 01-1/TB-TDT issued with this Circular) to đá bóng trực tiếp taxpayer as stipulated at Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

- In case đá bóng trực tiếp tax authority finds that đá bóng trực tiếp taxpayer does not meet đá bóng trực tiếp conditions for quarterly tax declaration, it shall send a written notice to đá bóng trực tiếp taxpayer as stipulated at Point d, Clause 2, Article 9 ofDecree 126/2020/ND-CP.

- In case đá bóng trực tiếp taxpayer meets đá bóng trực tiếp conditions for quarterly tax declaration, đá bóng trực tiếp tax authority shall update đá bóng trực tiếp information about đá bóng trực tiếp taxpayer's tax declaration obligations in đá bóng trực tiếp tax authority's application system and đá bóng trực tiếp General Department of Taxation's e-information portal.

- In case through inspection, đá bóng trực tiếp tax authority finds that đá bóng trực tiếp taxpayer does not meet đá bóng trực tiếp conditions for quarterly tax declaration, it shall send a written notice to đá bóng trực tiếp taxpayer as stipulated at Point d, Clause 2, Article 9 ofDecree 126/2020/ND-CP.

- Taxpayers shall adjust and supplement their tax declaration obligations (except as stipulated at Point a of this Clause) by accessing đá bóng trực tiếp General Department of Taxation's e-information portal, logging in to their granted e-tax transaction account to update đá bóng trực tiếp tax declaration obligation information.

đá bóng trực tiếp General Department of Taxation's e-information portal automatically updates đá bóng trực tiếp taxpayer's tax declaration obligations.

Changed and supplemented information becomes effective from đá bóng trực tiếp time đá bóng trực tiếp tax declaration obligation is updated.

When is đá bóng trực tiếp tax declaration obligation terminated?

Based on Clause 3, Article 5 ofCircular 19/2021/TT-BTC, đá bóng trực tiếp tax declaration obligation is terminated as follows:

Tax Declaration Registration

...

3. Termination of Tax Declaration Obligation

a) Taxpayers change their tax declaration obligation information leading to đá bóng trực tiếp termination of tax declaration obligations for a type of tax, a tax declaration form, as regulated at Clause 2 of this Article.

b) đá bóng trực tiếp tax authority automatically terminates all tax declaration obligations of đá bóng trực tiếp taxpayer simultaneously with đá bóng trực tiếp taxpayer's legal status on đá bóng trực tiếp application system, taxpayer registration, business registration, and sends information to taxpayers via đá bóng trực tiếp General Department of Taxation's e-information portal.

Thus, đá bóng trực tiếp tax declaration obligation is terminated in đá bóng trực tiếp case where: Taxpayers change their tax declaration obligation information leading to termination of đá bóng trực tiếp tax declaration obligation for a type of tax.

Note:đá bóng trực tiếp tax authority automatically terminates all tax declaration obligations of đá bóng trực tiếp taxpayer simultaneously with đá bóng trực tiếp taxpayer's legal status on đá bóng trực tiếp application system of taxpayer registration, business registration, and sends information to đá bóng trực tiếp taxpayer via đá bóng trực tiếp General Department of Taxation's e-information portal.