trực tiếp bóng đá hôm nayShall enterprises with revenue under 50 billion VND declare VAT monthly in Vietnam?
Shall enterprises with revenue under 50 billion VND declare VAT monthly in Vietnam?
Pursuant to Article 9 ofDecree 126/2020/ND-CPwhich provides as follows:
Criteria for quarterly tax declaration for value-added tax and personal income tax
- Criteria for quarterly tax declaration
a) Quarterly value-added tax declaration applies to:
a.1) Taxpayers subject to monthly value-added tax declaration as stipulated in point a, clause 1, Article 8 of this Decree, if having a total revenue from trực tiếp bóng đá hôm nay sale of goods and provision of services for trực tiếp bóng đá hôm nay previous year not exceeding 50 billion VND, may declare value-added tax quarterly.Revenue from trực tiếp bóng đá hôm nay sale of goods and provision of services is determined as trực tiếp bóng đá hôm nay total revenue on value-added tax declarations in trực tiếp bóng đá hôm nay calendar year's tax periods.
In cases where taxpayers undertake centralized tax declaration at trực tiếp bóng đá hôm nay headquarters for dependent units, business locations, trực tiếp bóng đá hôm nay revenue from selling goods and services includes trực tiếp bóng đá hôm nay revenue of these dependent units and business locations.
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- Taxpayers are responsible for self-determining if they fall under trực tiếp bóng đá hôm nay category for quarterly tax declaration to carry out tax declaration as prescribed.
a) Taxpayers meeting criteria for quarterly declaration may choose stable monthly or quarterly tax declarations for trực tiếp bóng đá hôm nay entire calendar year.
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According to trực tiếp bóng đá hôm nay above regulation, enterprises with revenue under 50 billion fall under trực tiếp bóng đá hôm nay category for quarterly VAT declaration. However, such enterprises can choose to declare VAT on a monthly or quarterly basis stably for trực tiếp bóng đá hôm nay entire calendar year.
Therefore, enterprises with revenue under 50 billion VND can declare VAT monthly if they choose trực tiếp bóng đá hôm nay monthly declaration form.
Shall enterprises with revenue under 50 billion VND declare VAT monthly in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
What types of taxes and fees are declared monthly in Vietnam?
Pursuant to clause 1, Article 8 ofDecree 126/2020/ND-CPwhich regulates types of taxes and fees declared monthly as follows:
- Value-added tax, personal income tax. In cases where taxpayers meet criteria as prescribed in Article 9 ofDecree 126/2020/ND-CP, they may choose to declare quarterly.
- Special consumption tax.
- Environmental protection tax.
- Resource tax.
- Fees and charges under trực tiếp bóng đá hôm nay state budget (except fees, charges collected by representative bodies of trực tiếp bóng đá hôm nay Socialist Republic of Vietnam abroad as stipulated in Article 12 ofDecree 126/2020/ND-CP; customs fees; charges on goods, luggage, transit vehicles).
- For trực tiếp bóng đá hôm nay exploitation and export sale of natural gas: resource tax; corporate income tax; special tax for trực tiếp bóng đá hôm nay Vietnam-Russia Joint Venture “Vietsovpetro” at Lot 09.1 under trực tiếp bóng đá hôm nay Agreement between trực tiếp bóng đá hôm nay Government of Vietnam and trực tiếp bóng đá hôm nay Government of trực tiếp bóng đá hôm nay Russian Federation signed on December 27, 2010, on ongoing cooperation in geological exploration and oil extraction on trực tiếp bóng đá hôm nay continental shelf of Vietnam within trực tiếp bóng đá hôm nay framework of trực tiếp bóng đá hôm nay Vietnam-Russia Joint Venture “Vietsovpetro” (hereinafter referred to as Vietsovpetro Joint Venture at Lot 09.1); host country’s share of gas profits.
When is trực tiếp bóng đá hôm nay deadline for submitting a monthly tax declaration dossier in Vietnam?
Pursuant to clause 1, Article 44 ofLaw on Tax Administration 2019which regulates trực tiếp bóng đá hôm nay submission deadline for tax declaration dossiers as follows:
Deadline for submission of tax declaration dossiers
- trực tiếp bóng đá hôm nay deadline for trực tiếp bóng đá hôm nay submission of tax declaration dossiers for types of taxes declared monthly or quarterly is prescribed as follows:
a) No later than trực tiếp bóng đá hôm nay 20th day of trực tiếp bóng đá hôm nay following month from trực tiếp bóng đá hôm nay month in which trực tiếp bóng đá hôm nay tax obligation arises for monthly declarations and payments;
b) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay subsequent quarter from trực tiếp bóng đá hôm nay quarter in which trực tiếp bóng đá hôm nay tax obligation arises for quarterly declarations and payments.
- trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers for taxes with an annual tax period is as follows:
a) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay 3rd month since trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax finalization dossiers; no later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax declaration dossiers;
b) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay 4th month since trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay calendar year for personal income tax finalization dossiers for individuals directly finalizing tax;
c) No later than December 15 of trực tiếp bóng đá hôm nay preceding year for trực tiếp bóng đá hôm nay presumptive tax declaration dossiers of business households and individuals paying tax under trực tiếp bóng đá hôm nay presumptive method; in case of new business activities, trực tiếp bóng đá hôm nay deadline for submission is no later than 10 days from trực tiếp bóng đá hôm nay start of business activities.
- trực tiếp bóng đá hôm nay deadline for trực tiếp bóng đá hôm nay submission of tax declaration dossiers for taxes declared and paid following each incidence of tax obligation is no later than trực tiếp bóng đá hôm nay 10th day since trực tiếp bóng đá hôm nay tax obligation arises.
- trực tiếp bóng đá hôm nay deadline for trực tiếp bóng đá hôm nay submission of tax declaration dossiers in cases of cessation of operation, termination of contracts, or reorganization of enterprises is no later than trực tiếp bóng đá hôm nay 45th day since trực tiếp bóng đá hôm nay occurrence of trực tiếp bóng đá hôm nay event.
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Hence, trực tiếp bóng đá hôm nay deadline for submitting monthly tax declaration dossiers is no later than trực tiếp bóng đá hôm nay 20th day of trực tiếp bóng đá hôm nay following month in which trực tiếp bóng đá hôm nay tax obligation arises.
