Có được gia hạn thời gian nộp thuế giá kết quả bóng đá trực tiếp năm 2024 đối với doanh nghiệp sản xuất đồ uống
May beverage manufacturing enterprises in Vietnam have their VAT deferred in 2024?
Based on Point e, Clause 1, Article 3 ofDecree 64/2024/ND-CP, kết quả bóng đá trực tiếp subjects eligible for kết quả bóng đá trực tiếp extension of value-added tax submission are regulated as follows:
Eligible Subjects for Extension
- Enterprises, organizations, households, business households, and individuals operating in kết quả bóng đá trực tiếp following economic sectors:
a) Agriculture, forestry, and fisheries;
b) Manufacturing and processing of food products; textiles; clothing manufacturing; leather production and related products; wood processing and manufacturing of products from wood, bamboo, and rattan (except beds, cupboards, tables, and chairs); manufacturing of products from straw, thatch, and weaving materials; paper manufacturing and paper products; manufacturing of products from rubber and plastic; manufacturing of products from other non-metallic minerals; metal manufacturing; mechanical processing; metal treatment and coating; manufacturing of electronic products, computers, and optical products; manufacturing of automobiles and other motor vehicles; manufacturing of beds, cupboards, tables, chairs;
c) Construction;
d) Publishing activities; film production, television program production, recording, and music publishing;
dd) Extraction of crude oil and natural gas (no extension for corporate income tax of crude oil, condensate, natural gas collected according to agreements, contracts);
e) Beverage manufacturing; printing and reproduction of recorded media of all types; manufacturing of coke, refined petroleum products; manufacturing of chemicals and chemical products; manufacturing of products from fabricated metal (excluding machinery and equipment); manufacturing of motorcycles, motorbikes; repair, maintenance, and installation of machinery and equipment;
g) Drainage and wastewater treatment.
...
According to kết quả bóng đá trực tiếp above regulation, beverage manufacturing enterprises are eligible for an VAT deferral.
Can beverage manufacturing enterprises in Vietnam have their VAT deferred in 2024? (Image from kết quả bóng đá trực tiếp Internet)
When is kết quả bóng đá trực tiếp deadline for payment of VAT after deferral periods in Vietnam?
According to Point a, Clause 1, Article 4 ofDecree 64/2024/ND-CP, kết quả bóng đá trực tiếp VAT deferral is stated as follows:
- Extend kết quả bóng đá trực tiếp deadline for paying value-added tax payable (including tax allocated to other provincial levels from where kết quả bóng đá trực tiếp main headquarters of kết quả bóng đá trực tiếp taxpayer is located, tax payable per each occurrence) for kết quả bóng đá trực tiếp tax period from May to September 2024 (for cases declaring value-added tax on a monthly basis) and kết quả bóng đá trực tiếp second quarter of 2024, third quarter of 2024 (for cases declaring value-added tax on a quarterly basis) for enterprises.
- kết quả bóng đá trực tiếp deferral period is 5 months for value-added tax of May 2024, June 2024, and kết quả bóng đá trực tiếp second quarter of 2024, kết quả bóng đá trực tiếp deferral period is 4 months for value-added tax of July 2024, kết quả bóng đá trực tiếp deferral period is 3 months for value-added tax of August 2024, and kết quả bóng đá trực tiếp deferral period is 2 months for value-added tax of September 2024 and kết quả bóng đá trực tiếp third quarter of 2024. kết quả bóng đá trực tiếp deferral period is calculated from kết quả bóng đá trực tiếp ending date of kết quả bóng đá trực tiếp prescribed value-added tax payment deadline according to kết quả bóng đá trực tiếp tax administration law.
- Enterprises, organizations shall declare, submit Value-Added Tax Declaration monthly, quarterly as per current law, but are not required to pay kết quả bóng đá trực tiếp payable value-added tax arising from kết quả bóng đá trực tiếp declared Value-Added Tax Declaration yet. kết quả bóng đá trực tiếp extended deadlines for value-added tax submission are as follows:
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of May 2024 is November 20, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of June 2024 is December 20, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of July 2024 is December 20, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of August 2024 is December 20, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of September 2024 is December 20, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of kết quả bóng đá trực tiếp second quarter of 2024 is December 31, 2024.
+ kết quả bóng đá trực tiếp latest submission date for value-added tax of kết quả bóng đá trực tiếp third quarter of 2024 is December 31, 2024.
When does kết quả bóng đá trực tiếp deferral period for value-added tax submission end in Vietnam?
Based on Article 6 ofDecree 64/2024/ND-CP, kết quả bóng đá trực tiếp enactment and effectiveness are regulated as follows:
Implementation and Effectiveness
- This Decree is effective from kết quả bóng đá trực tiếp date of issuance until kết quả bóng đá trực tiếp end of December 31, 2024.
- After kết quả bóng đá trực tiếp deferral period as per this Decree, kết quả bóng đá trực tiếp deadlines for tax and land rent submission shall comply with kết quả bóng đá trực tiếp current regulations.
- kết quả bóng đá trực tiếp Ministry of Finance is responsible for directing, organizing implementation, and handling any arising issues during kết quả bóng đá trực tiếp execution of this Decree.
- Ministers, heads of ministerial-level agencies, heads of agencies under kết quả bóng đá trực tiếp Government of Vietnam, Chairmen of People's Committees of provinces, central affiliated cities, and related enterprises, organizations, households, business households, individuals are responsible for executing this Decree.
Thus, according to kết quả bóng đá trực tiếp above regulation, kết quả bóng đá trực tiếp deferral period for value-added tax submission in 2024 is effective from June 17, 2024, and lasts until December 31, 2024.
After kết quả bóng đá trực tiếp deferral period as defined inNghị định 64/2024/NĐ-CP, kết quả bóng đá trực tiếp value-added tax submission deadlines will be implemented according to kết quả bóng đá trực tiếp prevailing regulations.
