Vietnam: Does the terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier include a declaration of related-party transactions?

Vietnam: Does the terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier includea declaration of related-party transactions?

Based on Clause 2, Article 43 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019which regulates the vtv2 trực tiếp bóng đá hôm nay declaration dossier, as follows:

vtv2 trực tiếp bóng đá hôm nay Declaration Dossier

1. The vtv2 trực tiếp bóng đá hôm nay declaration dossier for taxes filed and paid monthly is a monthly vtv2 trực tiếp bóng đá hôm nay declaration.

2. The vtv2 trực tiếp bóng đá hôm nay declaration dossier for taxes filed and paid quarterly is a quarterly vtv2 trực tiếp bóng đá hôm nay declaration.

3. The vtv2 trực tiếp bóng đá hôm nay declaration dossier for taxes calculated annually includes:

a) The annual vtv2 trực tiếp bóng đá hôm nay declaration dossier includes the annual vtv2 trực tiếp bóng đá hôm nay declaration and other relevant documents related to determining the payable vtv2 trực tiếp bóng đá hôm nay amount;

b) The terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier includes the annual vtv2 trực tiếp bóng đá hôm nay finalization declaration, annual financial statements, declaration of related-party transactions; and other documents related to vtv2 trực tiếp bóng đá hôm nay finalization.

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In accordance with the above regulation, the terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier includes:

[1]Annual vtv2 trực tiếp bóng đá hôm nay finalization declaration

[2]Annual financial statements

[3]declaration of related-party transactions

[4]Other documents related to vtv2 trực tiếp bóng đá hôm nay finalization.

Therefore, the terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier will need to include a declaration of related-party transactions.

Vietnam: Does the terminal vtv2 trực tiếp bóng đá hôm nay declaration dossier include a declaration of related-party transactions?(Image from the Internet)

What are cases whereemployees finalize personal income vtv2 trực tiếp bóng đá hôm nay directly in Vietnam?

Based on Section 1 ofOfficial Dispatch 883/TCT-DNNCN of 2022guiding personal income vtv2 trực tiếp bóng đá hôm nay finalization issued by the General Department of Taxation, individuals must finalize personal income vtv2 trực tiếp bóng đá hôm nay directly with the vtv2 trực tiếp bóng đá hôm nay authority if they fall into the following cases:

- Residents with income from salaries, wages from two or more places who do not meet the conditions to authorize finalization, according to the regulations, must directly file for personal income vtv2 trực tiếp bóng đá hôm nay finalization with the vtv2 trực tiếp bóng đá hôm nay authority if there is an additional vtv2 trực tiếp bóng đá hôm nay payable or a request for a vtv2 trực tiếp bóng đá hôm nay refund or offset into the next vtv2 trực tiếp bóng đá hôm nay declaration period.

- Individuals present in Vietnam for less than 183 days in the first calendar year, but for 183 days or more in 12 consecutive months from the first day present in Vietnam, the first finalization year is 12 consecutive months from the first arrival day in Vietnam.

- Foreign individuals ending their working contracts in Vietnam must finalize their vtv2 trực tiếp bóng đá hôm nay with the vtv2 trực tiếp bóng đá hôm nay authority before leaving the country.

Individuals who have not yet performed vtv2 trực tiếp bóng đá hôm nay finalization procedures with the vtv2 trực tiếp bóng đá hôm nay authority should authorize the income-paying organization or another organization/individual to finalize taxes according to the vtv2 trực tiếp bóng đá hôm nay finalization regulations for individuals.

If the income-paying organization or another organization, individual is authorized to finalize, they must be responsible for the additional personal income vtv2 trực tiếp bóng đá hôm nay payable or refund of overpaid vtv2 trực tiếp bóng đá hôm nay of the individual.

- Residents with income from salaries, wages paid from abroad or from international organizations, embassies, consulates that have not been withheld vtv2 trực tiếp bóng đá hôm nay during the year, must directly finalize with the vtv2 trực tiếp bóng đá hôm nay authority if there is additional vtv2 trực tiếp bóng đá hôm nay payable or a request for a vtv2 trực tiếp bóng đá hôm nay refund or offset into the next vtv2 trực tiếp bóng đá hôm nay declaration period.

- Residents with income from salaries, wages simultaneously subject to vtv2 trực tiếp bóng đá hôm nay reduction due to natural disasters, fires, accidents, or serious illness affecting their vtv2 trực tiếp bóng đá hôm nay payment ability must not authorize the income-paying organization or individual to finalize taxes on their behalf but must directly file for finalization with the vtv2 trực tiếp bóng đá hôm nay authority as prescribed.

Whata re cases where individuals with income from salaries or wages do not have to finalize personal income vtv2 trực tiếp bóng đá hôm nay directly in Vietnam?

Based on Section 2 ofOfficial Dispatch 883/TCT-DNNCN of 2022guiding personal income vtv2 trực tiếp bóng đá hôm nay finalization issued by the General Department of Taxation, individuals with income from salaries or wages do not have to finalize personal income vtv2 trực tiếp bóng đá hôm nay directly in the following cases:

Individuals with income from salaries or wages in the following cases do not have to finalize personal income vtv2 trực tiếp bóng đá hôm nay:

- Individuals with additional personal income vtv2 trực tiếp bóng đá hôm nay payable after annual finalization of 50,000 VND or less. Individuals are exempted from vtv2 trực tiếp bóng đá hôm nay in this case to self-determine the exempted vtv2 trực tiếp bóng đá hôm nay amount, not required to submit personal income vtv2 trực tiếp bóng đá hôm nay finalization paperwork and not required to submit vtv2 trực tiếp bóng đá hôm nay exemption paperwork. For finalization periods from 2019 and earlier that have been finalized before the effective date of Decree 126/2020/ND-CP, they are not subject to retroactive action;

- Individuals whose personal income vtv2 trực tiếp bóng đá hôm nay payable is less than the vtv2 trực tiếp bóng đá hôm nay temporarily paid without requesting a refund or offset into the next vtv2 trực tiếp bóng đá hôm nay declaration period;

- Individuals with income from wages or salaries under employment contracts of 03 months or more at one entity, simultaneously with sporadic income at other places with an average monthly amount not exceeding 10 million VND and have had personal income vtv2 trực tiếp bóng đá hôm nay withheld at a rate of 10%. If there is no request, they do not have to finalize taxes for this income portion;

- Individuals whose employers purchase life insurance (excluding voluntary pension insurance), other non-compulsory insurance with accumulated insurance fees for which the employer or insurer has withheld personal income vtv2 trực tiếp bóng đá hôm nay at a rate of 10% on the insurance fee corresponding to the portion purchased or contributed by the employer for the employee, then the employee is not required to finalize personal income vtv2 trực tiếp bóng đá hôm nay for this income portion.