Shall enterprises use invoices during suspension trực tiếp bóng đá hôm nay operations in Vietnam?
Shall enterprises use invoices during suspension trực tiếp bóng đá hôm nay operations in Vietnam?
Based on point c, clause 2, Article 4 trực tiếp bóng đá hôm nayDecree 126/2020/ND-CPregarding tax management for taxpayers during suspension trực tiếp bóng đá hôm nay operations and business as follows:
Tax Management for Taxpayers During suspension trực tiếp bóng đá hôm nay Operations and Business
Taxpayers are required to notify when temporarily suspending operations or business as regulated in Article 37 trực tiếp bóng đá hôm nay the Law on Tax Administration, and the following provisions:
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- During the period when taxpayers temporarily suspend operations or business:
a) Taxpayers are not required to submit tax declaration dossiers, except in cases where the suspension is not for a full month, quarter, calendar year, or fiscal year, then monthly, quarterly tax declarations and annual finalization reports must still be submitted.
b) Business households, individual business taxpayers using the presumptive tax method when suspending operations or business will have their presumptive tax obligations reassessed by the tax authority according to regulations trực tiếp bóng đá hôm nay the Minister trực tiếp bóng đá hôm nay Finance.
c) Taxpayers are not allowed to use invoices and are not required to submit reports on the use trực tiếp bóng đá hôm nay invoices. If the tax authority approves the use trực tiếp bóng đá hôm nay invoices according to the law on invoices, taxpayers must submit tax declarations and reports on the use trực tiếp bóng đá hôm nay invoices as prescribed.
d) Taxpayers must comply with the decisions and notifications by tax authorities regarding debt recovery, enforcement trực tiếp bóng đá hôm nay administrative decisions on tax management, inspection, investigation trực tiếp bóng đá hôm nay tax law compliance and handling trực tiếp bóng đá hôm nay administrative violations in tax management as regulated by the Law on Tax Administration.
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According to the above provisions, it can be concluded that during the suspension trực tiếp bóng đá hôm nay operations, enterprises are not allowed to use invoices.
Shall enterprises use invoices during suspension trực tiếp bóng đá hôm nay operations in Vietnam?(Image from the Internet)
What are regulations on notification trực tiếp bóng đá hôm nay operation suspension trực tiếp bóng đá hôm nay enterprises in Vietnam?
According to Article 12 trực tiếp bóng đá hôm nayCircular 105/2020/TT-BTCon the notification trực tiếp bóng đá hôm nay suspension trực tiếp bóng đá hôm nay enterprises as follows:
When temporarily suspending operations or business or resuming operations or business ahead trực tiếp bóng đá hôm nay time, enterprises shall notify as stipulated in Clause 1, Clause 2, Article 37 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, Article 4 trực tiếp bóng đá hôm nayDecree 126/2020/ND-CPwith the following provisions:
- Organizations, business households, and individual businesses not subject to business registration must send Notification form No. 23/DK-TCTDownloadissued withCircular 105/2020/TT-BTCto the direct managing tax authority within the specified time.
- After the tax authority issues a Notification that taxpayers are not operating at the registered address, enterprises or cooperatives approved by the business registration authority or cooperative registration authority to suspend business still owe taxes and other state budget contributions or violate tax management and invoice laws before the date trực tiếp bóng đá hôm nay non-operation at the registered address, taxpayers must fulfill any outstanding tax and invoice obligations and comply with decisions and notifications from the tax authority according to Clause 2 Article 4 trực tiếp bóng đá hôm nayDecree 126/2020/ND-CP.
What are the bases to determine the suspension period trực tiếp bóng đá hôm nay enterprises in Vietnam?
According to clause 1, Article 4 trực tiếp bóng đá hôm nayDecree 126/2020/ND-CPon the bases to determine the period trực tiếp bóng đá hôm nay enterprise suspension as follows:
- For taxpayers with taxpayer registration along with business registration, cooperative registration, or business registration according to clause 1, Article 37 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, the temporary business suspension period trực tiếp bóng đá hôm nay enterprises or cooperatives is recorded by the business registration authority or cooperative registration authority in the National Business Registration Information System. The business registration authority or cooperative registration authority sends the enterprise's or cooperative's temporary business suspension information to the tax authority electronically through the business registration and taxpayer registration information exchange system within 1 working day or at latest on the next working day from when it is recorded in the National Business Registration Information System.
- For taxpayers approved, notified, or requested by competent State authorities to temporarily suspend operations or business according to clause 1, Article 37 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is the period recorded on the document issued by the competent state authority. The competent state authority sends this document to the directly managing tax authority trực tiếp bóng đá hôm nay the taxpayer within 3 working days from the issuance date trực tiếp bóng đá hôm nay the document.
