Vietnam: When is the notification of failure to submit a trực tiếp bóng đá hôm nay euro declaration dossier sent?

What is the latest notification form reminding submission of the trực tiếp bóng đá hôm nay euro declaration dossier in Vietnam?

Currently, the form used for a notification reminding submission of the trực tiếp bóng đá hôm nay euro declaration dossier is form number 06/TB-TDT issued along withCircular 19/2021/TT-BTCas follows:

Download the notification form reminding submission of the trực tiếp bóng đá hôm nay euro declaration dossier: Here

Vietnam: When is the notification of failure to submit a trực tiếp bóng đá hôm nay euro declaration dossier sent? (Image from the Internet)

Vietnam: When is the notification of failure to submit a trực tiếp bóng đá hôm nay euro declaration dossier sent?

Based on Article 19 ofCircular 19/2021/TT-BTCwhich regulates the notification of failure to submit trực tiếp bóng đá hôm nay euro declaration dossiers as follows:

- The trực tiếp bóng đá hôm nay euro authority shall send a reminder notice for trực tiếp bóng đá hôm nay euro declaration dossier submission to taxpayers within 05 working days from the expiration date of the trực tiếp bóng đá hôm nay euro declaration dossier submission or extension, or from the date of the deadline for explanation and additional documentation according to the trực tiếp bóng đá hôm nay euro authority's notice if the taxpayer has not submitted the trực tiếp bóng đá hôm nay euro declaration dossiers, or has not provided explanation or additional information according to the trực tiếp bóng đá hôm nay euro authority's notice.

- After 10 (ten) working days from the expiration date of the trực tiếp bóng đá hôm nay euro declaration dossier submission or its extension, or from the deadline for explanation and additional documentation, if the taxpayer has not submitted the trực tiếp bóng đá hôm nay euro declaration dossiers, the trực tiếp bóng đá hôm nay euro authority will send a second reminder notice for trực tiếp bóng đá hôm nay euro declaration dossier submission to the taxpayer as prescribed.

Additionally, the trực tiếp bóng đá hôm nay euro authority shall send a reminder notice via post to the registered business address or the registered trực tiếp bóng đá hôm nay euro notification address of the taxpayer.

- After 05 working days from the time the General Department of Taxation's electronic portal sends the second reminder notice if the taxpayer continues not to submit the trực tiếp bóng đá hôm nay euro declaration, the trực tiếp bóng đá hôm nay euro authority shall verify the taxpayer's operational status at the registered business registration address or trực tiếp bóng đá hôm nay euro registration to act accordingly under trực tiếp bóng đá hôm nay euro management regulations.

What arecases wherethere is no requirement to submit trực tiếp bóng đá hôm nay euro declaration dossiers in Vietnam?

Based on Clause 3, Article 7 ofDecree 126/2020/ND-CP(supplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP) as follows:

trực tiếp bóng đá hôm nay euro declaration dossiers

...

3. Taxpayers are not required to submit trực tiếp bóng đá hôm nay euro declaration dossiers in the following cases:

a) Taxpayers engage in activities subjected to no trực tiếp bóng đá hôm nay euro as per trực tiếp bóng đá hôm nay euro law regulations for each type of trực tiếp bóng đá hôm nay euro.

b) Individuals with income exempt from personal income trực tiếp bóng đá hôm nay euro as per trực tiếp bóng đá hôm nay euro law and point b, Clause 2, Article 79 of the trực tiếp bóng đá hôm nay euro Management Law, except those receiving inheritance, gifts in the form of real estate, or real estate transactions.

c) Export-processing enterprises only conducting export activities do not have to submit VAT declaration documents.

d) Taxpayers temporarily ceasing operations or business as specified in Article 4 of this Decree.

đ) Taxpayers submitting dossiers for termination of trực tiếp bóng đá hôm nay euro code efficacy, except in cases of business cessation, contract termination, or business restructuring as per Clause 4, Article 44 of the trực tiếp bóng đá hôm nay euro Management Law.

e) Individuals handling personal income trực tiếp bóng đá hôm nay euro are organizations or individuals paying out that have no instances of personal income trực tiếp bóng đá hôm nay euro withholding in a month or quarter.

...

Taxpayers are not required to submit trực tiếp bóng đá hôm nay euro declaration dossiers in the following cases:

- Taxpayers only conduct activities subjected to no trực tiếp bóng đá hôm nay euro under trực tiếp bóng đá hôm nay euro law pertaining to each specific trực tiếp bóng đá hôm nay euro type.

- Individuals with income exempt from personal income trực tiếp bóng đá hôm nay euro as per the trực tiếp bóng đá hôm nay euro law and point b, Clause 2, Article 79 of the2019 trực tiếp bóng đá hôm nay euro Management Law, except those receiving inheritance, gifts in the form of real estate, or real estate transactions.

Referring to point b, Clause 2, Article 79 of the2019 trực tiếp bóng đá hôm nay euro Management Lawregulates trực tiếp bóng đá hôm nay euro exemption for the case where:

Individuals with annual trực tiếp bóng đá hôm nay euro liability of 50,000 VND or less from wages or salaries after a personal income trực tiếp bóng đá hôm nay euro finalization.

- Export-processing enterprises conducting only export activities are not required to submit VAT declaration documents.

- Taxpayers temporarily halting operations or businesses as specified in Article 4 ofDecree 126/2020/ND-CP.

- Taxpayers submit procedures for the termination of trực tiếp bóng đá hôm nay euro code efficacy, except for cases of business cessation, contract termination, or business restructuring as specified in Clause 4, Article 44 of the2019 trực tiếp bóng đá hôm nay euro Management Law.

Referring to Clause 4, Article 44 of the2019 trực tiếp bóng đá hôm nay euro Management Lawstipulates:

The deadline for submitting trực tiếp bóng đá hôm nay euro declaration dossiers for cessation of activity, contract termination, or business restructuring is no later than the 45th day from the occurrence of the event.

- Individuals filing personal income trực tiếp bóng đá hôm nay euro are organizations or individuals paying out in scenarios where no withholding of personal income trực tiếp bóng đá hôm nay euro occurred in a given month or quarter.