Nguyên tắc khai thuế đối với cơ chế thỏa thuận trước về phương pháp xác định giá tính thuế được xem bóng đá trực tiếp vtv2

What are rules for declaring xem bóng đá trực tiếp nhà cái with predetermined taxable price calculation method in Vietnam?

Based on Clause 6, Article 42 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, the rules for declaring xem bóng đá trực tiếp nhà cái with the predetermined taxable price calculation method are stipulated as follows:

- The application of the predetermined taxable price calculation method for determining taxable prices is conducted based on the request of the taxpayer, with an agreement between the xem bóng đá trực tiếp nhà cái authority and the taxpayer. This involves unilateral, bilateral, and multilateral agreements between the xem bóng đá trực tiếp nhà cái authority, taxpayer, and foreign xem bóng đá trực tiếp nhà cái authorities or relevant territories.

- The application of the predetermined taxable price calculation method must be based on the taxpayer's information, commercial databases with verified legal validity.

- The application of the predetermined taxable price calculation method must be approved by the Minister of Finance before implementation. For bilateral and multilateral agreements involving foreign xem bóng đá trực tiếp nhà cái authorities, the implementation follows the provisions of the law on international treaties and international agreements.

What are rules for declaring xem bóng đá trực tiếp nhà cái with predetermined taxable price calculation method in Vietnam?(Image from the Internet)

When is the taxpayer exempt from submitting a xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam?

According to Clause 3, Article 7 ofDecree 126/2020/ND-CP(supplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP), taxpayers are not required to submit xem bóng đá trực tiếp nhà cái declaration dossiers in the following cases:

- The taxpayer only has activities or businesses that are not subject to xem bóng đá trực tiếp nhà cái according to the law on each type of xem bóng đá trực tiếp nhà cái.

- Individuals with xem bóng đá trực tiếp nhà cái-exempt income under the law on personal income xem bóng đá trực tiếp nhà cái and as stipulated at point b, clause 2, Article 79 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, except for individuals receiving inheritance or gifts as real estate, or transferring real estate.

- Export processing enterprises with only export activities are not required to submit value-added xem bóng đá trực tiếp nhà cái declaration dossiers.

- Taxpayers temporarily ceasing operations or business activities according to Article 4 ofDecree 126/2020/ND-CP.

- Taxpayers submitting dossiers to terminate xem bóng đá trực tiếp nhà cái registration, except in cases of termination of operations, termination of contracts, or reorganization of enterprises as per clause 4, Article 44 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019.

- Personal income xem bóng đá trực tiếp nhà cái declarants who are organizations or individuals paying income subject to personal income xem bóng đá trực tiếp nhà cái declaration on a monthly or quarterly basis, provided there is no deduction of personal income xem bóng đá trực tiếp nhà cái for the income recipient in that month or quarter.

What are the responsibilities of taxpayers in Vietnam?

Based on the provisions of Article 17 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, taxpayers have the following responsibilities:

(1) Perform taxpayer registration and use their xem bóng đá trực tiếp nhà cái identification number as prescribed by law.

(2) Accurately, truthfully, and fully declare taxes and submit xem bóng đá trực tiếp nhà cái dossiers on time; bear responsibility before the law for the accuracy, truthfulness, and completeness of xem bóng đá trực tiếp nhà cái dossiers.

(3) Fully and timely pay taxes, late payment penalties, fines, and do so at the correct location.

(4) Comply with accounting, statistics, and invoice management policies as prescribed by law.

(5) Accurately, truthfully, and fully record activities generating xem bóng đá trực tiếp nhà cái obligations, xem bóng đá trực tiếp nhà cái deductions, and transactions requiring xem bóng đá trực tiếp nhà cái information declaration.

(6) Prepare and provide invoices and documents to the buyer according to the correct quantity, type, and actual payment value when selling goods and providing services as prescribed by law.

(7) Provide accurate, complete, and prompt information and documents related to xem bóng đá trực tiếp nhà cái obligation determination, including investment value information; account numbers and transaction content with banks and other credit institutions; explain taxation, xem bóng đá trực tiếp nhà cái declaration, and xem bóng đá trực tiếp nhà cái payment as required by the xem bóng đá trực tiếp nhà cái administration authority.

(8) Comply with decisions, notifications, and requirements of the xem bóng đá trực tiếp nhà cái administration authority or xem bóng đá trực tiếp nhà cái officials as prescribed by law.

(9) Bear responsibility for executing xem bóng đá trực tiếp nhà cái obligations according to law if a legal representative or authorized representative incorrectly handles xem bóng đá trực tiếp nhà cái procedures.

(10) Taxpayers conducting business in areas with information technology infrastructure must declare, pay taxes, and conduct transactions with xem bóng đá trực tiếp nhà cái authorities electronically according to the law.

(11) Based on the actual situation and information technology equipment conditions, the Government of Vietnam details cases where taxpayers do not need to submit documents in xem bóng đá trực tiếp nhà cái declarations, xem bóng đá trực tiếp nhà cái payments, xem bóng đá trực tiếp nhà cái refund dossiers, and other xem bóng đá trực tiếp nhà cái records already held by state management agencies.

(12) Develop, manage, and operate technical infrastructure systems to ensure electronic transactions with xem bóng đá trực tiếp nhà cái authorities, apply information connections related to xem bóng đá trực tiếp nhà cái obligation fulfillment with xem bóng đá trực tiếp nhà cái authorities.

(13) Taxpayers with associated transactions must prepare, store, declare, and provide information dossiers about the taxpayer and associated entities, including those residing in countries or territories outside Vietnam, as stipulated by the Government of Vietnam.