Is trực tiếp bóng đá k+ credit-invoice method applied by trực tiếp bóng đá k+ taxpayer that earns at least 1 billion VND in annual revenue in Vietnam?

Is trực tiếp bóng đá k+ credit-invoice method applied by trực tiếp bóng đá k+ taxpayer that earns at least 1 billion VND in annual revenue in Vietnam?

Based on trực tiếp bóng đá k+ provisions in Article 12 ofCircular 219/2013/TT-BTCregarding trực tiếp bóng đá k+ credit-invoice method as follows:

Credit-invoice method
1. trực tiếp bóng đá k+ credit-invoice method applies to business establishments that fully implement accounting policies, invoices, and documents as prescribed by law on accounting, invoices, and documents, including:
a) Business establishments currently in operation with an annual revenue from selling goods, providing services from 1 billion VND or more and fully implementing accounting policies, invoices, and documents as prescribed by law on accounting, invoices, and documents, excluding households, individuals doing business paying tax according to trực tiếp bóng đá k+ credit-invoice method as guided in Article 13 of this Circular;
b) Business establishments voluntarily registered to apply trực tiếp bóng đá k+ credit-invoice method, excluding households, individuals doing business paying tax according to trực tiếp bóng đá k+ credit-invoice method as guided in Article 13 of this Circular;
c) Foreign organizations, individuals providing goods, services for trực tiếp bóng đá k+ purpose of conducting search, exploration, development, and exploitation of oil and gas to pay tax according to trực tiếp bóng đá k+ deduction method declared and deducted on their behalf by trực tiếp bóng đá k+ Vietnamese side.

2. Annual revenue from 1 billion VND or more serves as trực tiếp bóng đá k+ basis to determine trực tiếp bóng đá k+ business establishment paying VAT according to trực tiếp bóng đá k+ deduction method based on trực tiếp bóng đá k+ guidance in point a, clause 1 of this Article as trực tiếp bóng đá k+ revenue from selling goods, providing services subject to VAT and is determined as follows:
a) Business establishments determine annual revenue based on trực tiếp bóng đá k+ total indicator "Total revenue of VAT-liable goods, services sold" on trực tiếp bóng đá k+ monthly VAT declaration of trực tiếp bóng đá k+ tax calculation period from November of trực tiếp bóng đá k+ previous year until trực tiếp bóng đá k+ end of October of trực tiếp bóng đá k+ current year before trực tiếp bóng đá k+ year of determining trực tiếp bóng đá k+ VAT calculation method or on trực tiếp bóng đá k+ quarterly VAT declaration for trực tiếp bóng đá k+ tax calculation period from trực tiếp bóng đá k+ fourth quarter of trực tiếp bóng đá k+ previous year until trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ third quarter of trực tiếp bóng đá k+ current year before trực tiếp bóng đá k+ year of determining trực tiếp bóng đá k+ VAT calculation method. trực tiếp bóng đá k+ stable application period for trực tiếp bóng đá k+ tax calculation method is 2 consecutive years.

...

Accordingly, a company with revenue over 1 billion VND in trực tiếp bóng đá k+ year must switch to declaring VAT using trực tiếp bóng đá k+ credit-invoice method.

Is trực tiếp bóng đá k+ credit-invoice method applied by trực tiếp bóng đá k+ taxpayer that earns at least 1 billion VND in annual revenue in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

When is trực tiếp bóng đá k+ deadline for submitting VAT declarations in Vietnam?

According to Article 44 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ deadline for submitting VAT declarations is stipulated as follows:

- trực tiếp bóng đá k+ deadline for submitting tax dossier for tax declared monthly, quarterly is as follows:

+ No later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ month in which trực tiếp bóng đá k+ tax obligation arises for cases of monthly declaration and payment;

+ No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ quarter following trực tiếp bóng đá k+ quarter in which trực tiếp bóng đá k+ tax obligation arises for cases of quarterly declaration and payment.

- trực tiếp bóng đá k+ deadline for submitting tax dossier for tax calculated annually is as follows:

+ No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ third month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax finalization dossiers; no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax declaration dossiers;

+ No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ fourth month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year for personal income tax finalization dossiers of individuals directly conducting tax finalization;

+ No later than December 15 of trực tiếp bóng đá k+ preceding year for fixed-tax declaration dossiers of business households, individuals paying tax by trực tiếp bóng đá k+ fixed method; in case business households, individuals newly start their business, trực tiếp bóng đá k+ deadline for submitting fixed-tax declaration dossiers is no later than 10 days from trực tiếp bóng đá k+ start of business.

- trực tiếp bóng đá k+ deadline for submitting tax dossier for each time trực tiếp bóng đá k+ tax obligation arises is no later than trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax obligation arises.

- trực tiếp bóng đá k+ deadline for submitting tax dossier in case of termination of operation, termination of contract, or reorganization of enterprise is no later than trực tiếp bóng đá k+ 45th day from trực tiếp bóng đá k+ occurrence of trực tiếp bóng đá k+ event.

- trực tiếp bóng đá k+ Government of Vietnam stipulates trực tiếp bóng đá k+ deadline for submitting tax dossiers for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; fees for granting mineral exploration rights; fees for granting water resource exploitation rights; registration fees; business license fees; collections into trực tiếp bóng đá k+ state budget as prescribed by law on management and use of public assets; reporting cross-border profits.

- trực tiếp bóng đá k+ deadline for submitting tax dossier for export and import goods is in accordance with trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Customs Law.

- In case taxpayers declare taxes via electronic transactions on trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ tax declaration submission period when trực tiếp bóng đá k+ tax authority’s electronic portal has a malfunction, taxpayers shall submit electronic tax declarations and payment documents on trực tiếp bóng đá k+ next day after trực tiếp bóng đá k+ electronic portal of trực tiếp bóng đá k+ tax authority resumes operation.

What are trực tiếp bóng đá k+ regulations on trực tiếp bóng đá k+ extension of trực tiếp bóng đá k+ deadline for paying value-added tax of month, quarter in Vietnam?

According to Article 4 ofDecree 64/2024/ND-CPon trực tiếp bóng đá k+ extension of tax payment deadlines and land rent as follows:

- For value-added tax (excluding value-added tax at trực tiếp bóng đá k+ import stage)

+ Extension of tax payment deadline for value-added tax payable (including trực tiếp bóng đá k+ tax amount allocated to other provincial-level localities where taxpayers have their head office, tax amount paid for each arising occasion) in trực tiếp bóng đá k+ tax calculation period from May to September 2024 (for cases of monthly value-added tax declaration) and for trực tiếp bóng đá k+ second quarter of 2024, trực tiếp bóng đá k+ third quarter of 2024 (for cases of quarterly value-added tax declaration) of enterprises, organizations specified in Article 3 of Decree 64/2024/ND-CP.

trực tiếp bóng đá k+ extension period is 05 months for trực tiếp bóng đá k+ value-added tax of May 2024, June 2024, and trực tiếp bóng đá k+ second quarter of 2024, trực tiếp bóng đá k+ extension period is 04 months for trực tiếp bóng đá k+ value-added tax of July 2024, trực tiếp bóng đá k+ extension period is 03 months for trực tiếp bóng đá k+ value-added tax of August 2024, trực tiếp bóng đá k+ extension period is 02 months for trực tiếp bóng đá k+ value-added tax of September 2024 and trực tiếp bóng đá k+ third quarter of 2024.

trực tiếp bóng đá k+ extension period specified in this point is calculated from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ tax payment deadline for value-added tax according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ law on tax administration.

trực tiếp bóng đá k+ enterprises, organizations eligible for extension will still have to declare and submit their monthly, quarterly value-added tax returns in accordance with current legal provisions but are not required to pay trực tiếp bóng đá k+ payable value-added tax arising on trực tiếp bóng đá k+ declared value-added tax returns.