What are trực tiếp bóng đá việt nam hôm nay conditions for quarterly declaration of VAT and PIT in Vietnam?
What are trực tiếp bóng đá việt nam hôm nay conditions for quarterly declaration of VAT and PIT in Vietnam?
trực tiếp bóng đá việt nam hôm nay criteria for quarterly tax declaration for value-added tax (VAT) and PIT (PIT) as stipulated in Clause 1, Article 9 ofDecree No. 126/2020/ND-CPare as follows:
- trực tiếp bóng đá việt nam hôm nay following taxpayers may declare VAT quarterly:
+ Any taxpayer that declares VAT monthly as prescribed in Point a Clause 1 Article 8 ofDecree No. 126/2020/ND-CPand has a total revenue from sale of goods and services in trực tiếp bóng đá việt nam hôm nay previous year of up to 50 billion VND. trực tiếp bóng đá việt nam hôm nay total revenue shall be determined according to trực tiếp bóng đá việt nam hôm nay VAT returns during trực tiếp bóng đá việt nam hôm nay calendar year.
In case trực tiếp bóng đá việt nam hôm nay taxpayer declares tax for all dependent units and business locations at trực tiếp bóng đá việt nam hôm nay headquarters, trực tiếp bóng đá việt nam hôm nay total revenue shall also include that of trực tiếp bóng đá việt nam hôm nay dependent units and business locations.
+ trực tiếp bóng đá việt nam hôm nay taxpayer’s business is recently inaugurated. From trực tiếp bóng đá việt nam hôm nay calendar year succeeding trực tiếp bóng đá việt nam hôm nay first 12 months, trực tiếp bóng đá việt nam hôm nay revenue generated in trực tiếp bóng đá việt nam hôm nay preceding calendar year (full 12 months) shall be trực tiếp bóng đá việt nam hôm nay basis for deciding whether trực tiếp bóng đá việt nam hôm nay taxpayer has to declare tax monthly or quarterly.
- Quarterly declaration of personal income tax:
+ A taxpayer who has to declare personal income tax monthly as prescribed in Point a Clause 1 Article 8 ofDecree No. 126/2020/ND-CPmay declare personal income tax quarterly if all requirements for quarterly declaration are fulfilled.
+ Quarterly declaration shall be applied from trực tiếp bóng đá việt nam hôm nay first month in which tax is incurred and remain unchanged throughout trực tiếp bóng đá việt nam hôm nay calendar year.
Note:Taxpayers shall determine their eligibility to declare tax quarterly themselves.
What are trực tiếp bóng đá việt nam hôm nay conditions for quarterly declaration of VAT and PIT in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are trực tiếp bóng đá việt nam hôm nay taxes declared monthly in Vietnam?
According to Clause 1, Article 8 ofDecree No. 126/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay following taxes AND other amounts collected by tax authorities have to be declared monthly::
(1) Value-added tax (VAT), personal income tax. Taxpayers who satisfy trực tiếp bóng đá việt nam hôm nay requirements specified in Article 9 ofDecree No. 126/2020/ND-CPmay declare these taxes quarterly.
(2) Excise duty.
(3) Environment protection tax.
(4) Resource royalty, except that specified in (6).
(5) Fees and charges payable to state budget (except those collected by diplomatic missions of Vietnam as prescribed in Article 12 ofDecree No. 126/2020/ND-CP; customs fees, goods, luggage and vehicle transit charges).
(6) For extraction and sale of natural gas: resource royalty; corporate income tax; special tax of Vietsovpetro JV in block 09.1of Vietnam - Russia Agreement dated December 27, 2010 on cooperation in geological survey and petroleum extraction in trực tiếp bóng đá việt nam hôm nay continental shelves of trực tiếp bóng đá việt nam hôm nay Socialist Republic of Vietnam by Vietsovpetro JV; profit on natural gas received by trực tiếp bóng đá việt nam hôm nay host country.
What are trực tiếp bóng đá việt nam hôm nay taxes declared quarterly in Vietnam?
According to Clause 2, Article 8 ofDecree No. 126/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay following taxes and other amounts shall be declared quarterly::
(1) Corporate income tax incurred by foreign airliners and foreign reinsurers.
(2) VAT, corporate income tax, personal income tax declared on behalf of pledgors by credit institutions and third parties authorized by credit institutions to manage trực tiếp bóng đá việt nam hôm nay collateral pending settlement.
(3) Personal income tax deducted by income payers that are eligible to declare VAT quarterly and also decide to declare personal income tax quarterly; individuals earning salaries or remunerations (hereinafter referred to as “salary earners”) who decide to declare personal income tax quarterly with tax authorities.
(4) Taxes and other amounts payable to state budget declared and paid on behalf of individuals by other organizations or individuals that are eligible to declare VAT quarterly and decide to declare tax on behalf of these individuals quarterly, except for trực tiếp bóng đá việt nam hôm nay case specified in Point g Clause 4 of this Article.
(5) Surcharges when crude oil price increases (except petroleum activities of Vietsovpetro JV in block 09.1).
