Hộ kinh doanh nộp thuế trực tiếp bóng đá hôm nay phương pháp khoán kê khai thuế trực tiếp bóng đá hôm nay quý hay trực tiếp bóng

Shall presumptive taxespayable by household businessesdeclared quarterly orannually in Vietnam?

Based on Clause 3, Article 8 ofDecree 126/2020/ND-CPregulating types of taxes declared monthly, quarterly, annually as follows:

Types of taxes declared monthly, quarterly, annually, on each occurrence of trực tiếp bóng đá euro hôm nay liability, and trực tiếp bóng đá euro hôm nay finalization declaration

...

3. Types of taxes and other revenues of the State budget declared annually include:

a) Business license fee.

b) Personal income trực tiếp bóng đá euro hôm nay for individuals acting as lottery agents, insurance agents, or multi-level selling agents who have not been deducted for trực tiếp bóng đá euro hôm nay purposes during the year because the threshold has not been met but were identified by year-end to be liable for trực tiếp bóng đá euro hôm nay.

c) Types of taxes and fees for household businesses and individual businesses filing taxes using the presumptive trực tiếp bóng đá euro hôm nay method, and individuals leasing assets opting for annual trực tiếp bóng đá euro hôm nay declaration.

d) Non-agricultural land use trực tiếp bóng đá euro hôm nay.

Taxpayers declare annual trực tiếp bóng đá euro hôm nay for each parcel and declare comprehensively for homestead land if they have land use rights for multiple parcels within a district or various districts within the same provincial area. Taxpayers are not required to declare comprehensively in the following situations:

d.1) Taxpayers have land use rights for one or more parcels in the same district, but the total taxable land area does not exceed the homestead land limit where they have land use rights.

d.2) Taxpayers have land use rights for multiple parcels in different districts, but no parcel exceeds its threshold, and the total area of taxed parcels does not exceed the homestead land limit where they have land use rights.

đ) Agricultural land use trực tiếp bóng đá euro hôm nay.

e) Land and water surface rental fees payable annually.

...

According to the above regulation, it can be seen that household businesses paying trực tiếp bóng đá euro hôm nay using the presumptive method will declare taxes annually.

Shall presumptive trực tiếp bóng đá euro hôm nay payable by household businesses declared quarterly or annually in Vietnam? (Image from Internet)

How to determinethe presumptive trực tiếp bóng đá euro hôm nay payable for household businesses in Vietnam?

Based on Article 51 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, the presumptive trực tiếp bóng đá euro hôm nay payable for household businesses paying trực tiếp bóng đá euro hôm nay using the presumptive method is determined as follows:

- The trực tiếp bóng đá euro hôm nay authority determines the trực tiếp bóng đá euro hôm nay amount payable based on the presumptive trực tiếp bóng đá euro hôm nay method (hereinafter referred to as the presumptive trực tiếp bóng đá euro hôm nay payable) for household businesses, individual businesses not fully implementing accounting, invoicing, and document policies.

- The trực tiếp bóng đá euro hôm nay authority bases the estimate on the household business's self-declared documents, the trực tiếp bóng đá euro hôm nay authority's database, opinions of commune-level trực tiếp bóng đá euro hôm nay advisory councils to determine the presumptive trực tiếp bóng đá euro hôm nay payable.

- The presumptive trực tiếp bóng đá euro hôm nay payable is calculated based on the calendar year or monthly for seasonal businesses. It must be publicly disclosed within the commune, ward, or township. Any change in the type, scale of business, cessation, temporary suspension requires the taxpayer to report to the trực tiếp bóng đá euro hôm nay authority for adjustment of the presumptive trực tiếp bóng đá euro hôm nay payable.

- The Minister of Finance provides detailed regulations on the basis and procedures for determining the presumptive trực tiếp bóng đá euro hôm nay payable for household and individual businesses.

- Household or individual businesses achieving revenue and labor scale criteria at the highest level for micro-enterprises per regulations on supporting small and medium enterprises must comply with accounting policies and pay trực tiếp bóng đá euro hôm nay via the declaration method.

What are the bases for determining the presumptive trực tiếp bóng đá euro hôm nay payable in Vietnam?

In accordance with Clause 1, Article 13 ofCircular 40/2021/TT-BTCon trực tiếp bóng đá euro hôm nay management for presumptive taxpayers, the basis for determining the presumptive trực tiếp bóng đá euro hôm nay payable includes:

- trực tiếp bóng đá euro hôm nay declaration files of the presumptive taxpayer are self-declared based on estimated revenue and presumptive trực tiếp bóng đá euro hôm nay payable for the trực tiếp bóng đá euro hôm nay calculation year;

- The trực tiếp bóng đá euro hôm nay authority's database;

- Advisory opinions of commune-level trực tiếp bóng đá euro hôm nay advisory councils;

- Results of public information disclosure and reception of feedback from trực tiếp bóng đá euro hôm nay advisory councils, the People's Committee, and People's Council, the Fatherland Front of the commune, ward, township; presumptive taxpayers, and other organizations, individuals.

Public disclosure of presumptive taxpayer information is when the trực tiếp bóng đá euro hôm nay authority organizes public disclosures and acceptance of feedback about revenue and the presumptive trực tiếp bóng đá euro hôm nay payable per regulation.

The first public information disclosure aims to gather reference opinions on projected revenue and presumptive trực tiếp bóng đá euro hôm nay payable; the second disclosure aims to gather opinions on the official revenue and presumptive trực tiếp bóng đá euro hôm nay payable payable for the trực tiếp bóng đá euro hôm nay calculation year.

Public information disclosure includes: posting information on paper at locations; direct distribution to presumptive taxpayers; direct distribution to the People's Council, People's Committee, Fatherland Front of the district, ward, commune, township; public disclosure on the trực tiếp bóng đá euro hôm nay Authority's website.

What documents are included in the presumptive trực tiếp bóng đá euro hôm nay declaration in Vietnam?

The presumptive trực tiếp bóng đá euro hôm nay declaration is stipulated in Clause 2, Article 13 ofCircular 40/2021/TT-BTCas follows:

- From November 20 to December 5 annually, the trực tiếp bóng đá euro hôm nay authority issues the next year's trực tiếp bóng đá euro hôm nay declaration form to all presumptive taxpayers.

- The trực tiếp bóng đá euro hôm nay declaration file for presumptive taxpayers as stipulated in point 8.1 of Appendix I - List of trực tiếp bóng đá euro hôm nay declaration files issued withDecree 126/2020/ND-CPis the trực tiếp bóng đá euro hôm nay Declaration Form for household and individual businesses according to Form 01/CNKDDownload.

- In cases where presumptive taxpayers use invoices provided by the trực tiếp bóng đá euro hôm nay authority, sold once per occurrence, when declaring trực tiếp bóng đá euro hôm nay on revenue shown in individual invoices, presumptive taxpayers declare taxes per occurrence and use the trực tiếp bóng đá euro hôm nay Declaration Form for household and individual businesses according to Form 01/CNKD, accompanied by trực tiếp bóng đá euro hôm nay declaration documents:

+ A copy of the economic contract for the provision of goods and services within the same industry or profession of the presumptive taxpayer's business;

+ A copy of the acceptance and liquidation minutes of the contract;

+ A copy of documents proving the origin of goods and services, such as a list of purchased domestic agricultural products for domestic agricultural goods, a list of goods exchanged by border dwellers for imported goods, invoices provided by the seller for imported goods purchased from domestic business organizations or individuals, related documents proving goods produced or supplied by individuals...

The trực tiếp bóng đá euro hôm nay authority has the right to request the original document for verification of the accuracy of the copies compared to the originals.