Is there a proposal on VAT deferral in Vietnam for 2025? What is vtv2 trực tiếp bóng đá hôm nay latest deadline for submitting vtv2 trực tiếp bóng đá hôm nay first quarter 2025 VAT return in Vietnam?
Is there a proposal on VAT deferral in Vietnam for vtv2 trực tiếp bóng đá hôm nay year 2025?
vtv2 trực tiếp bóng đá hôm nay Ministry of Finance is seeking public opinion on vtv2 trực tiếp bóng đá hôm nay draft Decree on deferral of value-added tax, corporate income tax, personal income tax, and land rent in vtv2 trực tiếp bóng đá hôm nay year 2025 (hereafter referred to as vtv2 trực tiếp bóng đá hôm nay draft Decree on VAT, CIT, PIT, and land rent in 2025).
See details Draft Decree on VAT, CIT, PIT, and land rent in 2025...HERE.
In Clause 1, Article 4 of vtv2 trực tiếp bóng đá hôm nay Draft Decree, it is proposed to extend vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for vtv2 trực tiếp bóng đá hôm nay year 2025 as follows:
For value-added tax (excluding import VAT)
- vtv2 trực tiếp bóng đá hôm nay payment deadline for VAT payable (including taxes allocated to other provincial-level localities where taxpayers have their headquarters and taxes paid per occurrence) for vtv2 trực tiếp bóng đá hôm nay tax period from February to June 2025 (for those declaring VAT monthly) and for vtv2 trực tiếp bóng đá hôm nay first quarter of 2025, second quarter of 2025 (for those declaring quarterly) of enterprises and organizations eligible for extension as specified in Article 3 of vtv2 trực tiếp bóng đá hôm nay Decree.
vtv2 trực tiếp bóng đá hôm nay extension period will be six months for VAT of February, March 2025, and vtv2 trực tiếp bóng đá hôm nay first quarter of 2025; five months for VAT of April, May, June 2025, and vtv2 trực tiếp bóng đá hôm nay second quarter of 2025. vtv2 trực tiếp bóng đá hôm nay extension period mentioned here is calculated from vtv2 trực tiếp bóng đá hôm nay expiration date of vtv2 trực tiếp bóng đá hôm nay VAT payment deadline under vtv2 trực tiếp bóng đá hôm nay law on tax administration.
Enterprises and organizations eligible for vtv2 trực tiếp bóng đá hôm nay extension must file monthly or quarterly VAT returns according to current law but are not required to pay vtv2 trực tiếp bóng đá hôm nay VAT amounts arising from vtv2 trực tiếp bóng đá hôm nay filed VAT returns. vtv2 trực tiếp bóng đá hôm nay extended VAT payment deadlines are as follows:
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for February 2025 is no later than September 20, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for March 2025 is no later than October 20, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for April 2025 is no later than October 20, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for May 2025 is no later than November 20, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for June 2025 is no later than December 20, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for vtv2 trực tiếp bóng đá hôm nay first quarter of 2025 is no later than October 31, 2025.
vtv2 trực tiếp bóng đá hôm nay deadline for VAT payment for vtv2 trực tiếp bóng đá hôm nay second quarter of 2025 is no later than December 31, 2025.
- In cases where enterprises and organizations mentioned in Article 3 of vtv2 trực tiếp bóng đá hôm nay Decree have branches and dependent units which file VAT separately with their directly managing tax authorities, these branches and units are also eligible for VAT filing extensions.
In cases where vtv2 trực tiếp bóng đá hôm nay branches and dependent units of enterprises and organizations mentioned in Clauses 1, 2, and 3 of Article 3 of vtv2 trực tiếp bóng đá hôm nay Decree do not engage in production or business activities in vtv2 trực tiếp bóng đá hôm nay economic sectors subject to vtv2 trực tiếp bóng đá hôm nay extension, vtv2 trực tiếp bóng đá hôm nay branches and dependent units are not eligible for VAT filing extensions.
Is there a proposal on VAT deferral in Vietnamfor 2025? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What is vtv2 trực tiếp bóng đá hôm nay latest deadline for submitting vtv2 trực tiếp bóng đá hôm nay first quarter 2025 VAT return in Vietnam?
According to Clause 1, Article 44Tax Administration Law 2019, vtv2 trực tiếp bóng đá hôm nay deadline for VAT return filing is stipulated as follows:
Deadline for tax return filing
- vtv2 trực tiếp bóng đá hôm nay deadline for filing tax returns for taxes declared monthly or quarterly is as follows:
a) No later than vtv2 trực tiếp bóng đá hôm nay 20th day of vtv2 trực tiếp bóng đá hôm nay following month for monthly declarations;
b) No later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay first month of vtv2 trực tiếp bóng đá hôm nay following quarter for quarterly declarations.
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Based on vtv2 trực tiếp bóng đá hôm nay above regulation, vtv2 trực tiếp bóng đá hôm nay deadline for first quarter 2025 tax filing will be vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay first month of vtv2 trực tiếp bóng đá hôm nay second quarter 2025, which is April 30, 2025.
Additionally, according to Article 86Circular 80/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay regulation is as follows:
Deadlines for submission of tax dossiers and tax payments
vtv2 trực tiếp bóng đá hôm nay deadline for tax dossier submission is stipulated in Clauses 1, 2, 3, 4, 5 of Article 44 of vtv2 trực tiếp bóng đá hôm nay Tax Administration Law and Article 10 of Decree No. 126/2020/ND-CP. vtv2 trực tiếp bóng đá hôm nay deadline for tax payments follows Clauses 1, 2, 3 of Article 55 of vtv2 trực tiếp bóng đá hôm nay Tax Administration Law and Article 18 of Decree No. 126/2020/ND-CP. Should vtv2 trực tiếp bóng đá hôm nay deadline for tax return filing or tax payment coincide with a holiday, it will be vtv2 trực tiếp bóng đá hôm nay next working day according to vtv2 trực tiếp bóng đá hôm nay Civil Code.
Since April 30, 2025, and May 1, 2025, are public holidays as perThông báo 6150/TB-BLĐTBXH năm(holidays from April 30 to May 1, 2025, for officials and public employees from April 30, 2025, to May 04, 2025 (Wednesday to Sunday), totaling five consecutive days),
Thus, vtv2 trực tiếp bóng đá hôm nay tax filing deadline for vtv2 trực tiếp bóng đá hôm nay first quarter of 2025 will be postponed to vtv2 trực tiếp bóng đá hôm nay next working day, which is May 5, 2025.
Note:For electronic tax dossier submissions and payments, taxpayers can conduct these electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and seven days a week, including on weekends, holidays, and Tet, as per point a, Clause 1, Article 8Circular 19/2021/TT-BTC.
What is vtv2 trực tiếp bóng đá hôm nay penalty for late submission of vtv2 trực tiếp bóng đá hôm nay first quarter 2025 VAT return in Vietnam?
According to Article 13Decree 125/2020/ND-CPregarding penalties for late submission of vtv2 trực tiếp bóng đá hôm nay first quarter VAT return:
(1)A warning will be issued for late submission of VAT returns from 1 to 5 days with mitigating circumstances.
(2)A fine ranging from VND 2,000,000 to VND 5,000,000 for late submission of VAT returns from 1 to 30 days, excluding cases specified in Clause 1, Article 13Decree 125/2020/ND-CP.
(3)A fine ranging from VND 5,000,000 to VND 8,000,000 for late submission of VAT returns from 31 to 60 days.
(4)A fine ranging from VND 8,000,000 to VND 15,000,000 for vtv2 trực tiếp bóng đá hôm nay following violations:
- Late submission of VAT returns from 61 to 90 days;
- Late submission of VAT returns from 91 days onwards with no tax payable;
- No submission of VAT returns when no tax is payable;
(5)A fine ranging from VND 15,000,000 to VND 25,000,000 for late submission of tax returns over 90 days past vtv2 trực tiếp bóng đá hôm nay deadline, with taxes payable, when vtv2 trực tiếp bóng đá hôm nay taxpayer has fully paid vtv2 trực tiếp bóng đá hôm nay tax and late payment charge before vtv2 trực tiếp bóng đá hôm nay tax authorities announce vtv2 trực tiếp bóng đá hôm nay tax audit or inspection decision or before vtv2 trực tiếp bóng đá hôm nay tax authorities record vtv2 trực tiếp bóng đá hôm nay violation as per Clause 11, Article 143Tax Administration Law 2019.
If vtv2 trực tiếp bóng đá hôm nay fine calculated based on this clause is higher than vtv2 trực tiếp bóng đá hôm nay tax payable in vtv2 trực tiếp bóng đá hôm nay tax return, vtv2 trực tiếp bóng đá hôm nay maximum fine will be equal to vtv2 trực tiếp bóng đá hôm nay tax payable but not lower than vtv2 trực tiếp bóng đá hôm nay average level of fines specified in Clause 4, Article 13Decree 125/2020/ND-CP.
Furthermore, individuals who commit vtv2 trực tiếp bóng đá hôm nay specified violations must undertake vtv2 trực tiếp bóng đá hôm nay following corrective measures:
- Pay vtv2 trực tiếp bóng đá hôm nay full amount of tax late payment charges into vtv2 trực tiếp bóng đá hôm nay state budget for violations specified in Clauses 1, 2, 3, 4, and 5, Article 13Decree 125/2020/ND-CPin cases where late submission of VAT returns leads to delayed tax payments;
- File tax returns and appendixes for violations specified in points c, d, Clause 4, Article 13Decree 125/2020/ND-CP.
Note:vtv2 trực tiếp bóng đá hôm nay penalty for late submission of PIT returns applies to corporate violations. For individuals with similar violations, vtv2 trực tiếp bóng đá hôm nay penalty is half that of corporations (as per Clause 5, Article 5Decree 125/2020/ND-CP).
