What are taxes and other revenue under trực tiếp bóng đá k+ Vietnam's state budget declared separately in Vietnam?
What are taxes and other revenue under trực tiếp bóng đá k+ Vietnam's state budget declared separately in Vietnam?
Pursuant to Clause 4, Article 8 ofDecree 126/2020/ND-CP, trực tiếp bóng đá k+ taxes and other revenues under trực tiếp bóng đá k+ Vietnam's state budget that are declared separately include:
- Value-added tax (VAT) for taxpayers as prescribed in Clause 3, Article 7 ofDecree 126/2020/ND-CPor taxpayers declaring VAT directly on added value as prescribed by tax laws, but with an arising obligation to VAT for real estate transfer activities.
- Excise tax for taxpayers engaged in export business who have not paid trực tiếp bóng đá k+ excise tax at trực tiếp bóng đá k+ production stage but later sell domestically instead of exporting.
Excise tax for business establishments purchasing domestically produced automobiles, aircraft, yachts subject to non-tax but later changing trực tiếp bóng đá k+ usage to tax-inclusive subjects.
- Taxes on exported and imported goods, including: export tax, import tax, safeguard tax, anti-dumping tax, countervailing tax, excise tax, environmental protection tax, VAT.
If exported and imported goods are not declared separately, follow trực tiếp bóng đá k+ instructions from trực tiếp bóng đá k+ Ministry of Finance.
- Resource tax for organizations assigned to sell captured or confiscated resources; non-regular resource extraction licensed by competent state agencies or not requiring licensing according to trực tiếp bóng đá k+ law.
- VAT, corporate income tax (CIT) irregularly arising for taxpayers applying direct method on added value and ratio on revenue as prescribed by tax laws; except for cases where taxpayers have multiple occurrences within a month then declare monthly.
- CIT on real estate transfer activities applying trực tiếp bóng đá k+ ratio on revenue as prescribed by tax laws.
- Personal income tax (PIT) directly declared by individuals or declared and paid by organizations or individuals on behalf of other incomes from real estate transfer, capital transfer, capital investment, royalties, franchises, winnings from abroad, inheritances, and gifts.
- Taxes and revenues from individuals leasing assets, household businesses, individuals without fixed business locations, and irregular business activities.
- Registration fees (including cases exempt from registration fees as prescribed by law).
- Environmental protection fees for irregularly extracted minerals licensed by competent state agencies or not requiring licensing according to trực tiếp bóng đá k+ law.
- Land use fees.
- Land rent, water surface rent paid once for trực tiếp bóng đá k+ entire lease period.
- VAT, CIT for foreign organizations, individuals doing business or earning income in Vietnam (hereinafter referred to as foreign contractors) applying direct method; CIT for foreign contractors applying hybrid method when Vietnamese parties make payments to foreign contractors.
In case of multiple payments in a month to foreign contractors, declare monthly instead of each occurrence.
- CIT from capital transfer activities of foreign contractors.
- CIT on income from trực tiếp bóng đá k+ transfer of petroleum participation rights.
trực tiếp bóng đá k+ transferor of petroleum participation rights must declare and pay tax on income from such transfers.
If trực tiếp bóng đá k+ transfer changes trực tiếp bóng đá k+ owner of a contractor holding participation rights in a petroleum contract in Vietnam, trực tiếp bóng đá k+ contractor named in trực tiếp bóng đá k+ contract must notify trực tiếp bóng đá k+ tax authority when trực tiếp bóng đá k+ transfer arises and declare, pay tax on behalf of trực tiếp bóng đá k+ transferor for trực tiếp bóng đá k+ related income arising from trực tiếp bóng đá k+ contract in Vietnam as prescribed.
- Oil, gas royalties; fees from reading and using petroleum documents.
- Surcharge and CIT from surplus money of deferred oil of Vietsovpetro Joint Venture in Lot 09.1 no later than trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ Joint Venture Council's decision on trực tiếp bóng đá k+ deferred oil surplus as per trực tiếp bóng đá k+ Council's Resolution, but no later than December 31 each year.
- Provisional declaration of exploited oil and gas output and provisional tax submission rate no later than December 1 of trực tiếp bóng đá k+ preceding tax year.
- Dividends, profits from state capital investment in joint-stock companies or two-member limited liability companies or more under trực tiếp bóng đá k+ representation of ministries, government agencies, or local governments when these companies distribute dividends or profits.
trực tiếp bóng đá k+ state capital representative in joint-stock companies or two-member limited liability companies must vote for dividend or profit distribution when conditions as per trực tiếp bóng đá k+Luật xoilac tv trựcare met, simultaneously urging these companies to transfer trực tiếp bóng đá k+ distributed state capital part to trực tiếp bóng đá k+ Vietnam's state budget as prescribed.
If these companies violate trực tiếp bóng đá k+ dividend or profit distribution deadline as per trực tiếp bóng đá k+Luật xoilac tv trực, trực tiếp bóng đá k+ state capital representative must report to trực tiếp bóng đá k+ Ministry of Finance and trực tiếp bóng đá k+ state capital representative agency for handling per law.
What are taxes and revenues declared separately in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
Where to submit tax declaration dossiers for taxes declared and paid separately in Vietnam?
According to Clause 6, Article 11 ofDecree 126/2020/ND-CP, trực tiếp bóng đá k+ place for submitting tax declaration dossiers for taxpayers with tax obligations declared and paid separately under Point b, Clause 4, Article 45 of trực tiếp bóng đá k+Tax Administration Law 2019is at trực tiếp bóng đá k+ direct managing tax authority, except in trực tiếp bóng đá k+ following cases:
- Tax declaration dossiers specified in Points a, d, e, k of Clause 4, Article 8 ofDecree 126/2020/ND-CPare submitted at trực tiếp bóng đá k+ tax authority where business activities arise or where other obligations arise, different from trực tiếp bóng đá k+ province-level locality where trực tiếp bóng đá k+ taxpayer's head office is located.
- Export and import goods tax declaration dossiers specified in Point c, Clause 4, Article 8 ofDecree 126/2020/ND-CPare submitted at trực tiếp bóng đá k+ customs authority where customs declarations are registered.
In case exported and imported goods require customs declaration only for tax payment at export-import stages in trực tiếp bóng đá k+ new declaration, trực tiếp bóng đá k+ tax declaration dossier is submitted at trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ initial export-import customs declaration is registered.
- CIT declaration dossiers for capital transfer activities of foreign contractors at trực tiếp bóng đá k+ direct managing tax authority of trực tiếp bóng đá k+ enterprise where trực tiếp bóng đá k+ foreign contractor invests (including cases where organizations or individuals declare on behalf of a foreign contractor and cases where organizations established under Vietnamese law where trực tiếp bóng đá k+ foreign contractor invests declare on behalf if trực tiếp bóng đá k+ transferee is also a foreign contractor).
- Contractors submit CIT declaration dossiers for transferring petroleum participation rights at trực tiếp bóng đá k+ direct managing tax authority of petroleum contracts with participation rights transfer (including cases of ownership change of trực tiếp bóng đá k+ contractor holding participation rights).
- Individuals with capital transfer income, capital investment must declare directly with trực tiếp bóng đá k+ tax authority submitting tax declaration dossiers at trực tiếp bóng đá k+ tax authority managing trực tiếp bóng đá k+ issuing unit.
- Individuals with royalties, franchise incomes, winnings from abroad; inheritances, and gifts of other assets (except real estate; assets requiring ownership registration rights) at abroad must declare directly with trực tiếp bóng đá k+ tax authority submitting tax declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides.
- Individuals with income from leasing assets (except for real estate) submit tax declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides. Individuals with income from leasing real estate in Vietnam submit declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ real estate is located. Individuals with real estate lease income abroad submit declaration dossiers at trực tiếp bóng đá k+ direct managing tax authority where trực tiếp bóng đá k+ individual resides.
- Individuals with inheritance, gift income of other assets requiring ownership registration submit tax declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ registration fee is declared.
- Household businesses, individual businesses without fixed business locations, and irregular business activities submit tax declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ individual resides.
- Organizations, individuals registering for asset use, ownership rights apart from houses and land (including cases exempt from registration fees per law) submit registration fee declaration dossiers at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ asset use, ownership right is registered or at a location decided by trực tiếp bóng đá k+ provincial People's Committee.
When is trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers for taxes declared and paid separately in Vietnam?
According to Clause 3, Article 44 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers is as follows:
Deadline for Submitting Tax declaration dossiers
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- trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers for taxes declared and paid each time tax obligations arise is no later than trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ arising date.
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Therefore, trực tiếp bóng đá k+ latest is trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ tax obligation arising date for taxes declared and paid separately, taxpayers must submit tax declaration dossiers.
