What are trực tiếp bóng đá hôm nay conditions for changing trực tiếp bóng đá hôm nay tax period from monthly to quarterly in Vietnam?
What are trực tiếp bóng đá hôm nay conditions for changing trực tiếp bóng đá hôm nay tax period from monthly to quarterly in Vietnam?
Pursuant to Article 9 ofDecree 126/2020/ND-CP, taxpayers currently filing tax returns monthly that meet trực tiếp bóng đá hôm nay following conditions may change to quarterly tax periods:
- trực tiếp bóng đá hôm nay total revenue from trực tiếp bóng đá hôm nay sale of goods and provision of services in trực tiếp bóng đá hôm nay previous year was 50 billion VND or less, allowing for quarterly value-added tax declarations.
- New taxpayers who have just begun operations and business activities may choose to file value-added tax quarterly. After conducting business for a full 12 months, from trực tiếp bóng đá hôm nay next consecutive calendar year, which completes 12 months, they will base their tax declarations for monthly or quarterly periods on trực tiếp bóng đá hôm nay revenue level of trực tiếp bóng đá hôm nay immediately preceding calendar year (full 12 months).
What are trực tiếp bóng đá hôm nay conditions for changing trực tiếp bóng đá hôm nay tax period from monthly to quarterly in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
What are trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers of taxes calculated quarterly in Vietnam?
Pursuant to Article 44 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, regulations are as follows:
Deadline for submitting tax declaration dossiers
1. trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is as follows:
a) No later than trực tiếp bóng đá hôm nay 20th of trực tiếp bóng đá hôm nay month following trực tiếp bóng đá hôm nay month trực tiếp bóng đá hôm nay tax obligation arises for monthly declarations;
b) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay quarter following trực tiếp bóng đá hôm nay quarter in which trực tiếp bóng đá hôm nay tax obligation arises for quarterly declarations.
2. trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for taxes calculated annually is as follows:
a) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay third month from trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax finalization dossiers; no later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay calendar year or fiscal year for annual tax declaration dossiers;
b) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay fourth month from trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay calendar year for individual income tax finalization dossiers of individuals directly finalizing taxes;
c) No later than December 15 of trực tiếp bóng đá hôm nay preceding year for fixed tax declaration dossiers of business households and individuals paying tax by trực tiếp bóng đá hôm nay flat-rate method; for new business households or individuals, trực tiếp bóng đá hôm nay deadline is no later than 10 days from starting business.
3. trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for taxes declared and paid on each occurrence of a tax obligation is no later than trực tiếp bóng đá hôm nay 10th day from trực tiếp bóng đá hôm nay day trực tiếp bóng đá hôm nay tax obligation arises.
4. trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers in cases of cessation of activity, termination of contracts, or reorganization of enterprises is no later than trực tiếp bóng đá hôm nay 45th day from trực tiếp bóng đá hôm nay day trực tiếp bóng đá hôm nay event occurs.
5. trực tiếp bóng đá hôm nay Government of Vietnam prescribes trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; mineral resource exploitation rights fee; water resource exploitation rights fee; registration fee; license fee; other collections to trực tiếp bóng đá hôm nay state budget as prescribed by trực tiếp bóng đá hôm nay law on management and use of public property; cross-border profit reporting.
6. trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for export and import goods is in accordance with trực tiếp bóng đá hôm nay Customs Law.
7. If taxpayers file taxes electronically on trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers and trực tiếp bóng đá hôm nay tax authority's electronic portal malfunctions, taxpayers may submit electronic tax declaration dossiers and electronic payment documents trực tiếp bóng đá hôm nay following day after trực tiếp bóng đá hôm nay tax authority's electronic portal resumes service.
trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers of taxes calculated quarterly is no later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay next quarter following trực tiếp bóng đá hôm nay quarter in which trực tiếp bóng đá hôm nay tax obligation arises.
Which taxes are declared quarterly in Vietnam?
According to Clause 2, Article 8 ofDecree 126/2020/ND-CP, taxes and other revenues belonging to trực tiếp bóng đá hôm nay state budget that are declared quarterly include:
(1) Corporate income tax for foreign airlines, foreign reinsurance.
(2) Value-added tax, corporate income tax, personal income tax for credit institutions or third parties authorized by credit institutions to manage secured assets during pending settlement, declaring on behalf of taxpayers with secured assets.
(3) Personal income tax for organizations and individuals that pay income subject to withholding tax as per personal income tax law, whereby trực tiếp bóng đá hôm nay organization or individual paying trực tiếp bóng đá hôm nay income opts for quarterly value-added tax declaration and chooses to declare personal income tax quarterly; individuals with income from wages, salaries directly declare tax with trực tiếp bóng đá hôm nay tax authority and choose to declare personal income tax quarterly.
(4) Other types of taxes and state budget revenues declared and paid by organizations and individuals on behalf of individuals whereby trực tiếp bóng đá hôm nay organization or individual opts for quarterly value-added tax declaration and chooses to declare on behalf of individuals quarterly, except for cases specified at Point g, Clause 4, Article 8 ofDecree 126/2020/ND-CP.
(5) Surcharge when crude oil prices fluctuate upwards (excluding oil and gas activities of trực tiếp bóng đá hôm nay Vietsovpetro Joint Venture at Lot 09.1).
