What are taxes and other fees under trực tiếp bóng đá việt nam hôm nay Vietnam's state budget declared annually?
What are taxes and other fees under trực tiếp bóng đá việt nam hôm nay Vietnam's state budgetdeclared annually?
According to Clause 3, Article 8 ofDecree 126/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay taxes and other fees under trực tiếp bóng đá việt nam hôm nay Vietnam's state budget declared annually include:
- License fee.
- Personal income tax for individuals acting as lottery agents, insurance agents, or multi-level marketers, who have not had taxes deducted during trực tiếp bóng đá việt nam hôm nay year because their incomes do not reach trực tiếp bóng đá việt nam hôm nay taxable level but are determined to be taxable by trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay year.
- Taxes and fees for household businesses, individual business owners paying tax by a lump-sum method, and individuals renting out property who choose to declare tax annually.
- Non-agricultural land use tax.
Taxpayers declare taxes annually for each parcel and provide a consolidated declaration for homestead land if they have trực tiếp bóng đá việt nam hôm nay right to use land in multiple parcels within trực tiếp bóng đá việt nam hôm nay same district or in numerous districts within trực tiếp bóng đá việt nam hôm nay same province. Taxpayers are not required to provide consolidated declarations in trực tiếp bóng đá việt nam hôm nay following cases:
+ Taxpayers have trực tiếp bóng đá việt nam hôm nay right to use land in one or more parcels within trực tiếp bóng đá việt nam hôm nay same district, but trực tiếp bóng đá việt nam hôm nay total taxable land area does not exceed trực tiếp bóng đá việt nam hôm nay homestead land limit at trực tiếp bóng đá việt nam hôm nay location of trực tiếp bóng đá việt nam hôm nay land use right.
+ Taxpayers have trực tiếp bóng đá việt nam hôm nay right to use land in multiple parcels in different districts, but no lot exceeds trực tiếp bóng đá việt nam hôm nay limit, and trực tiếp bóng đá việt nam hôm nay total taxable land area does not exceed trực tiếp bóng đá việt nam hôm nay homestead land limit where trực tiếp bóng đá việt nam hôm nay land use right is located.
- Agricultural land use tax.
- Annual land rent and water surface rent.
What are taxes and other fees under theVietnam's state budgetdeclared annually? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
When is trực tiếp bóng đá việt nam hôm nay deadline for submitting annual tax declarations in Vietnam?
According to Clause 3, Article 44 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay deadline for submitting tax declarations is stipulated as follows:
Deadline for Submitting Tax Declarations
- trực tiếp bóng đá việt nam hôm nay deadline for submitting tax declarations for taxes declared monthly or quarterly is specified as follows:
a) No later than trực tiếp bóng đá việt nam hôm nay 20th of trực tiếp bóng đá việt nam hôm nay following month for monthly tax declarations and payments;
b) No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay following quarter for quarterly tax declarations and payments.
2. trực tiếp bóng đá việt nam hôm nay deadline for submitting tax declarations for taxes calculated annually is specified as follows:
a) No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay third month after trực tiếp bóng đá việt nam hôm nay end of a calendar year or fiscal year for annual tax finalization documents; no later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay calendar year or fiscal year for annual tax declarations;
b) No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay fourth month after trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay calendar year for finalizing individual income tax returns for individuals directly finalizing taxes;
c) No later than December 15 of trực tiếp bóng đá việt nam hôm nay preceding year for lump-sum tax declarations for household businesses and individual business owners paying tax by trực tiếp bóng đá việt nam hôm nay lump-sum method. For newly established household businesses or individual businesses, trực tiếp bóng đá việt nam hôm nay deadline for submitting lump-sum tax declarations is no later than 10 days from trực tiếp bóng đá việt nam hôm nay date of business commencement.
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Thus, trực tiếp bóng đá việt nam hôm nay deadlines for submitting annual tax declarations are as follows:
- No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay third month after trực tiếp bóng đá việt nam hôm nay end of a calendar year or fiscal year for annual tax finalization documents; no later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay calendar year or fiscal year for annual tax declarations;
- No later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay fourth month after trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay calendar year for finalizing individual income tax returns for individuals directly finalizing taxes;
- No later than December 15 of trực tiếp bóng đá việt nam hôm nay preceding year for lump-sum tax declarations for household businesses and individual business owners paying tax by trực tiếp bóng đá việt nam hôm nay lump-sum method. For newly established household businesses or individual businesses, trực tiếp bóng đá việt nam hôm nay deadline for submitting lump-sum tax declarations is no later than 10 days from trực tiếp bóng đá việt nam hôm nay date of business commencement.
What are cases where a taxpayer is not required to declare tax 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 annual tax declarations in trực tiếp bóng đá việt nam hôm nay following cases:
- Taxpayers only engage in activities or businesses exempt from tax according to tax laws applicable to each type of tax.
- Individuals with incomes exempt from tax according to personal income tax laws and trực tiếp bóng đá việt nam hôm nay provisions of Point b, Clause 2, Article 79 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, except for individuals receiving inheritance or gifts as real estate or transferring real estate.
- Export processing enterprises engaging solely in export activities are not required to submit VAT declarations.
- Taxpayers temporarily suspending activities or businesses according to Article 4 ofDecree 126/2020/ND-CP.
- Taxpayers submitting a dossier to terminate trực tiếp bóng đá việt nam hôm nay tax identification number, except in cases of business cessation, contract termination, or business reorganization according to Clause 4, Article 44 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019.
