trực tiếp bóng đá hôm nay euroIs a waste treatment business eligible to VAT deferral in Vietnam?
Does trực tiếp bóng đá hôm nay euro Decision on tax deferral in special cases depend on periodsof time in Vietnam?
Based on Article 63 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019which stipulates as follows:
Tax Deferral in Special Circumstances
trực tiếp bóng đá hôm nay euro Government of Vietnam decides on trực tiếp bóng đá hôm nay euro tax deferral for industries, businesses facing special difficulties during specific periods. trực tiếp bóng đá hôm nay euro tax deferral does not lead to adjustments in trực tiếp bóng đá hôm nay euro state budget estimates already decided by trực tiếp bóng đá hôm nay euro National Assembly.
Thus,trực tiếp bóng đá hôm nay euro Government of Vietnam is trực tiếp bóng đá hôm nay euro body that decides on trực tiếp bóng đá hôm nay euro tax deferral in special cases during specific periods.
Is a waste treatment business eligible to VAT deferral in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
Is a waste treatment business eligible to VAT deferral in Vietnam?
Based on Article 3 ofDecree 64/2024/ND-CPregarding eligible entities for deferral as follows:
Eligible entities for tax deferral
1. Enterprises, organizations, households, business households, and individuals engaged in production in trực tiếp bóng đá hôm nay euro following economic sectors:
a) Agriculture, forestry, and fishery;
b) Food production and processing; textiles; apparel production; leather and related products; wood processing and manufacturing from wood, bamboo (except beds, cabinets, tables, chairs); production from straw, thatch, and braid materials; paper and paper products manufacturing; rubber and plastic products manufacturing; non-metallic mineral product manufacturing; metal manufacturing; mechanical processing; metal treatment and coating; electronic products, computers, and optical product manufacturing; automobile and other motor vehicle manufacturing; bed, cabinet, table, and chair manufacturing;
c) Construction;
d) Publishing activities; film production, television program production, recording and music publishing activities;
dd) Crude oil and natural gas extraction (excluding corporate income tax on crude oil, condensate, natural gas revenues under agreements, contracts);
e) Beverage production; printing and reproduction of recorded media; coke production, refined petroleum products; chemical and chemical product manufacturing; production of fabricated metal products (except machinery and equipment); motorcycle and motorbike manufacturing; machinery and equipment repair, maintenance and installation;
g) Water drainage and waste treatment.
2. Enterprises, organizations, households, business households, and individuals engaged in business in trực tiếp bóng đá hôm nay euro following economic sectors:
a) Transportation and warehousing; accommodation and food services; education and training; healthcare and social assistance activities; real estate business activities;
b) Labor and employment services; activities of travel agencies, tour operators and other related support services in promoting and organizing tours;
c) Creative, arts and entertainment activities; library, archive, museum, and other cultural activities; sports and recreation activities; film projection activities;
d) Broadcasting and television activities; computer programming, consultancy services, and related activities; information services;
dd) Support services for mining activities.
trực tiếp bóng đá hôm nay euro economic sector list specified in Clause 1 and Clause 2 of this Article is determined according to Decision No. 27/2018/QD-TTg dated July 6, 2018, by trực tiếp bóng đá hôm nay euro Prime Minister on trực tiếp bóng đá hôm nay euro promulgation of Vietnam's economic sector system.
trực tiếp bóng đá hôm nay euro economic subsection according to Appendix I issued together with Decision No. 27/2018/QD-TTg includes 5 levels, and trực tiếp bóng đá hôm nay euro determination of trực tiếp bóng đá hôm nay euro economic sector follows trực tiếp bóng đá hôm nay euro principle: if trực tiếp bóng đá hôm nay euro name of trực tiếp bóng đá hôm nay euro economic sector specified in Clauses 1 and 2 of this Article belongs to level 1, then trực tiếp bóng đá hôm nay euro regulations on deferral apply to all economic sectors of sub-levels 2, 3, 4, and 5 of level 1; if it belongs to level 2, trực tiếp bóng đá hôm nay euro regulations on deferral apply to all economic sectors of sub-levels 3, 4, and 5 of level 2; if it belongs to level 3, trực tiếp bóng đá hôm nay euro regulations on deferral apply to all economic sectors of sub-levels 4, and 5 of level 3; if it belongs to level 4, trực tiếp bóng đá hôm nay euro regulations on deferral apply to all economic sectors of sub-level 5 of level 4.
3. Enterprises, organizations, households, business households, and individuals engaged in trực tiếp bóng đá hôm nay euro production of prioritized industrial support products; key mechanical products.
Prioritized industrial support products are identified according to Decree No. 111/2015/ND-CP dated November 3, 2015, of trực tiếp bóng đá hôm nay euro Government of Vietnam on industrial support development; key mechanical products are identified according to Decision No. 319/QD-TTg dated March 15, 2018, by trực tiếp bóng đá hôm nay euro Prime Minister approving trực tiếp bóng đá hôm nay euro Strategy for trực tiếp bóng đá hôm nay euro Development of Vietnam's Mechanical Industry by 2025, with a vision to 2035.
4. Small and micro enterprises are determined according to trực tiếp bóng đá hôm nay euro Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021, of trực tiếp bóng đá hôm nay euro Government of Vietnam detailing some articles of trực tiếp bóng đá hôm nay euro Law on Support for Small and Medium Enterprises.
Thus,based on trực tiếp bóng đá hôm nay euro above regulations, waste treatment businesses eligible for VAT payment deferral are among trực tiếp bóng đá hôm nay euro entities that qualify for a VAT deferral.
What are proceduresfor applying for tax deferral in Vietnam?
According to trực tiếp bóng đá hôm nay euro provisions of Article 65 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019as follows:
- trực tiếp bóng đá hôm nay euro tax deferral file includes:
+ A written request for tax deferral, stating trực tiếp bóng đá hôm nay euro reason, tax amount, payment deadline;
+ Documentation proving trực tiếp bóng đá hôm nay euro reason for trực tiếp bóng đá hôm nay euro tax deferral.
- trực tiếp bóng đá hôm nay euro Minister of Finance stipulates trực tiếp bóng đá hôm nay euro details of trực tiếp bóng đá hôm nay euro tax deferral file.
Regarding trực tiếp bóng đá hôm nay euro receipt and handling of trực tiếp bóng đá hôm nay euro tax deferral file:
- trực tiếp bóng đá hôm nay euro tax administration authority receives trực tiếp bóng đá hôm nay euro taxpayer's application for tax deferral through trực tiếp bóng đá hôm nay euro following forms:
+ Direct submission at trực tiếp bóng đá hôm nay euro tax administration authority;
+ Sending through trực tiếp bóng đá hôm nay euro postal service;
+ Electronic submission via trực tiếp bóng đá hôm nay euro electronic transaction portal of trực tiếp bóng đá hôm nay euro tax administration authority.
- trực tiếp bóng đá hôm nay euro tax administration authority processes trực tiếp bóng đá hôm nay euro tax deferral file as follows:
+ If trực tiếp bóng đá hôm nay euro file is legal, complete, and in trực tiếp bóng đá hôm nay euro correct format, notify in writing trực tiếp bóng đá hôm nay euro taxpayer about trực tiếp bóng đá hôm nay euro tax deferral within 10 working days from trực tiếp bóng đá hôm nay euro date of receipt of trực tiếp bóng đá hôm nay euro complete file;
+ If trực tiếp bóng đá hôm nay euro file is incomplete according to regulations, notify in writing trực tiếp bóng đá hôm nay euro taxpayer within 3 working days from trực tiếp bóng đá hôm nay euro date of file receipt.
Besides, according to Clause 2, Article 24 of trực tiếp bóng đá hôm nay euroCircular 80/2021/TT-BTC, trực tiếp bóng đá hôm nay euro tax deferral file includes:
[1]For cases of natural disasters, calamities, epidemics, fires, unexpected accidents as stipulated in point a Clause 27 Article 3 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro file includes:
- A taxpayer's tax deferral request according to form No. 01/GHAN (download) promulgated with Appendix 1 of trực tiếp bóng đá hôm nay euroCircular 80/2021/TT-BTC;
- Documents confirming trực tiếp bóng đá hôm nay euro time, location of natural disasters, calamities, epidemics, fires, unexpected accidents issued by competent authorities (original or certified copy by trực tiếp bóng đá hôm nay euro taxpayer);
- A document determining trực tiếp bóng đá hôm nay euro material loss value created by trực tiếp bóng đá hôm nay euro taxpayer or trực tiếp bóng đá hôm nay euro taxpayer’s legal representative who is responsible for trực tiếp bóng đá hôm nay euro accuracy of trực tiếp bóng đá hôm nay euro data;
- Documents (original or certified copies) stipulating trực tiếp bóng đá hôm nay euro responsibilities of organizations or individuals to compensate for losses (if any);
- Documents (original or certified copies) related to trực tiếp bóng đá hôm nay euro compensation of losses (if any).
[2]For other cases of force majeure as stipulated in Clause 1 Article 3 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro file includes:
- A taxpayer's tax deferral request according to form No. 01/GHAN (download) promulgated with Appendix 1 of trực tiếp bóng đá hôm nay euroCircular 80/2021/TT-BTC;
- Document determining trực tiếp bóng đá hôm nay euro material loss value created by trực tiếp bóng đá hôm nay euro taxpayer or trực tiếp bóng đá hôm nay euro taxpayer’s legal representative who is responsible for trực tiếp bóng đá hôm nay euro accuracy of trực tiếp bóng đá hôm nay euro data;
- A document from competent authorities confirming trực tiếp bóng đá hôm nay euro time, location of force majeure; and evidence of taxpayer cessation or suspension of business activities due to war, riots, strikes causing production or business cessation or suspension (original or certified copy by trực tiếp bóng đá hôm nay euro taxpayer);
- Documents proving trực tiếp bóng đá hôm nay euro risk was beyond trực tiếp bóng đá hôm nay euro subjective cause, responsibility of trực tiếp bóng đá hôm nay euro taxpayer, and trực tiếp bóng đá hôm nay euro taxpayer's inability to pay state budget due to risks not stemming from trực tiếp bóng đá hôm nay euro taxpayer's fault (original or certified copy by trực tiếp bóng đá hôm nay euro taxpayer);
- Documents (original or certified copies) from insurance bodies relating to loss compensation (if any).
[3]For relocation of production or business establishments as stipulated in point b Clause 1 Article 62 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019. trực tiếp bóng đá hôm nay euro file includes:
- A taxpayer's tax deferral request according to form No. 01/GHAN (download) promulgated with Appendix 1 of trực tiếp bóng đá hôm nay euroCircular 80/2021/TT-BTC;
- Decision from a competent state agency about trực tiếp bóng đá hôm nay euro relocation of production, business establishments for trực tiếp bóng đá hôm nay euro taxpayer (original or certified copy by trực tiếp bóng đá hôm nay euro taxpayer);
- Scheme or relocation plan, showing trực tiếp bóng đá hôm nay euro taxpayer’s relocation timetable and progress (original or certified copy by trực tiếp bóng đá hôm nay euro taxpayer).
* Once trực tiếp bóng đá hôm nay euro file is complete, trực tiếp bóng đá hôm nay euro tax administration authority receives trực tiếp bóng đá hôm nay euro taxpayer's tax deferral file through trực tiếp bóng đá hôm nay euro following forms: (Article 65Law on Tax Administration 2019)
- Direct submission at trực tiếp bóng đá hôm nay euro tax administration authority;
- Sending through trực tiếp bóng đá hôm nay euro postal service;
- Electronic submission via trực tiếp bóng đá hôm nay euro electronic transaction portal of trực tiếp bóng đá hôm nay euro tax administration authority.
* trực tiếp bóng đá hôm nay euro tax administration authority processes trực tiếp bóng đá hôm nay euro tax deferral file as follows:
- If trực tiếp bóng đá hôm nay euro file is legal, complete, and in trực tiếp bóng đá hôm nay euro correct format, notify in writing trực tiếp bóng đá hôm nay euro taxpayer about trực tiếp bóng đá hôm nay euro tax deferral within 10 working days from trực tiếp bóng đá hôm nay euro date of receipt of trực tiếp bóng đá hôm nay euro complete file;
- If trực tiếp bóng đá hôm nay euro file is incomplete according to regulations, notify in writing trực tiếp bóng đá hôm nay euro taxpayer within 3 working days from trực tiếp bóng đá hôm nay euro date of file receipt.
