What are regulations on xem bóng đá trực tiếp vtv2 declaration and payment in convertible foreign currencies in Vietnam?

What are regulations on xem bóng đá trực tiếp vtv2 declaration and payment in convertible foreign currencies in Vietnam?

According to guidance in Article 4 ofCircular 06/2021/TT-BTC, xem bóng đá trực tiếp vtv2 declaration and payment in convertible foreign currencies are carried out as follows:

- In the case of xem bóng đá trực tiếp vtv2 declaration and payment for export taxes in convertible foreign currencies for crude oil and natural gas export goods, it is conducted according to the provisions inThông tư 36/2016/TT-BTCof the Ministry of Finance guiding the implementation of xem bóng đá trực tiếp vtv2 regulations for organizations and individuals engaged in oil and gas exploration and exploitation under the Law on Petroleum.

- In the case of fee declaration and payment of customs fees in convertible foreign currencies for foreign flights arriving at Vietnamese airports, it is carried out according to the provisions inThông tư 194/2016/TT-BTCstipulating the rates, fee policies and the collection and payment of customs fees and airport charges for foreign flights arriving at Vietnamese airports.

Note:When taxpayers have obligations to declare and pay taxes in convertible foreign currencies but are allowed to pay taxes in Vietnamese Dong, the exchange rate conversion from convertible foreign currencies to Vietnamese Dong is executed according to the provisions in Article 86 of the Customs Law 2014, Clause 3 Article 21 of Decree 08/2015/ND-CP as amended and supplemented in Clause 9 Article 1 of Decree 59/2018/ND-CP, and Article 35 of Circular 38/2015/TT-BTC.

- The currency for xem bóng đá trực tiếp vtv2 declaration, xem bóng đá trực tiếp vtv2 payment, and other collections for exported, imported, and transit goods, as well as for vehicles exiting, entering, and transiting is the Vietnamese Dong.

What are regulations on xem bóng đá trực tiếp vtv2 declaration and payment in convertible foreign currencies in Vietnam? (Image from the Internet)

What are cases wheretax is declared and paid in convertible foreign currencies in Vietnam?

Based on Clause 1 Article 4 ofCircular 80/2021/TT-BTC, cases of xem bóng đá trực tiếp vtv2 declaration and payment in convertible foreign currencies include:

- Activities in searching, exploration, and exploitation of oil and gas (excluding crude oil, condensate, and natural gas sold in Vietnam's market or otherwise regulated by the Government of Vietnam) include: resource xem bóng đá trực tiếp vtv2, corporate income xem bóng đá trực tiếp vtv2; additional charges on profit oil shares when crude oil prices fluctuate; profit earned from oil and gas shared with the host country; signature bonuses; commercial discovery bonuses; production bonuses; fees for reading and using oil, gas data; compensation for not fulfilling minimum commitments; corporate income xem bóng đá trực tiếp vtv2 on income from the transfer of rights to involve in oil and gas contracts; special taxes, surcharges, and corporate income xem bóng đá trực tiếp vtv2 from the remaining oil reserves of Vietsovpetro Joint Venture's oil and gas activities at Block 09.1 are declared and paid into the state budget in convertible foreign currencies used in transaction payments.

- Fees, charges and other collections implemented by Vietnamese Socialist Republic's representative agencies abroad:

Declared and paid into the state budget in the convertible foreign currencies stipulated in documents regulating the rates of fees, charges, and other collections.

- Fees, charges collected by agencies, organizations in Vietnam that are permitted to collect fees, charges in foreign currency:

Declared and paid into the state budget in the convertible foreign currencies stipulated in documents regulating the rates of fees, charges.

- E-commerce business activities, businesses based on digital platforms, and other services by foreign suppliers without permanent establishments in Vietnam:

Declared and paid into the state budget in convertible foreign currencies.

What areprinciples of xem bóng đá trực tiếp vtv2 declaration and calculation in Vietnam?

Principles of xem bóng đá trực tiếp vtv2 declaration and calculation according to Article 42 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019are as follows:

- Taxpayers must declare precisely, truthfully, and fully all details in the xem bóng đá trực tiếp vtv2 declaration form according to the template stipulated by the Minister of Finance and submit all documents, materials required in the xem bóng đá trực tiếp vtv2 declaration dossier to the xem bóng đá trực tiếp vtv2 management agency.

- Taxpayers self-calculate the xem bóng đá trực tiếp vtv2 amounts to be paid, except in cases where the xem bóng đá trực tiếp vtv2 calculation is performed by the xem bóng đá trực tiếp vtv2 administration agency in accordance with the Government's regulations.

- Taxpayers declare xem bóng đá trực tiếp vtv2, calculate xem bóng đá trực tiếp vtv2 at the local xem bóng đá trực tiếp vtv2 department with jurisdiction where their headquarters are located. In cases where taxpayers centralize accounting at the main headquarters and have dependent units at the provincial level different from the main headquarters, taxpayers declare xem bóng đá trực tiếp vtv2 at the main headquarters and calculate xem bóng đá trực tiếp vtv2, allocating the xem bóng đá trực tiếp vtv2 obligations to be paid to each locality where the state budget revenue source is to be received. The Minister of Finance stipulates details in Clause 3 Article 42 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019.

- For e-commerce business activities, businesses based on digital platforms, and other services performed by foreign suppliers without permanent establishments in Vietnam, foreign suppliers have the obligation to directly or authorize the execution of taxpayer registration, xem bóng đá trực tiếp vtv2 declaration, and xem bóng đá trực tiếp vtv2 payment in Vietnam according to the stipulations of the Minister of Finance.

- Principles of declaration, determination of taxable prices concerning affiliated transactions are regulated as follows:

+ Declare and determine affiliated transaction prices based on the principles of analysis, comparison with independent transactions, and the principle that the nature of activities, transactions determines xem bóng đá trực tiếp vtv2 obligations to identify payable xem bóng đá trực tiếp vtv2 obligations as in conditions of transactions between independent parties;

+ Adjust affiliated transaction prices according to independent transactions to declare, identify the xem bóng đá trực tiếp vtv2 amounts payable based on the principle of not reducing taxable income;

+ Small-scale taxpayers with low xem bóng đá trực tiếp vtv2 risk are exempted from implementing the provisions in point a, b Clause 5 Article 42Law on xem bóng đá trực tiếp vtv2 Administration 2019and are allowed to apply a simplified mechanism in declaring, determining affiliated transaction prices.

- Principles of xem bóng đá trực tiếp vtv2 declaration for advance agreement mechanisms regarding pricing methods are regulated as follows:

+ The application of advance agreement mechanisms regarding pricing methods is executed based on taxpayers' proposals, the agreement between the xem bóng đá trực tiếp vtv2 authority and taxpayers through unilateral, bilateral, and multilateral agreements between xem bóng đá trực tiếp vtv2 authorities, taxpayers, and related foreign xem bóng đá trực tiếp vtv2 authorities and territories;

+ The application of advance agreement mechanisms regarding pricing methods must be based on taxpayers' information and commercial databases with verifiable legal assurance;

+ The application of advance agreement mechanisms regarding pricing methods must be approved by the Minister of Finance before implementation; for bilateral and multilateral agreements involving foreign xem bóng đá trực tiếp vtv2 authorities, they are implemented according to laws on international treaties and agreements.