What are vtv2 trực tiếp bóng đá hôm nay fines for individuals engaging in food and beverage service in Vietnam for late tax payment?
What are vtv2 trực tiếp bóng đá hôm nay fines for individuals engagingin food and beverage service in Vietnam for late tax payment?
Individuals engaging in food and beverage services who fail to pay it on time will be penalized for late payment based on Clause 2, Article 59 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Management 2019. According to vtv2 trực tiếp bóng đá hôm nay above law,vtv2 trực tiếp bóng đá hôm nay calculation of late payment interest and vtv2 trực tiếp bóng đá hôm nay period for which late payment interest is calculatedas follows:
Penalties for Late Payment of Taxes
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2. vtv2 trực tiếp bóng đá hôm nay method for calculating late payment interest and vtv2 trực tiếp bóng đá hôm nay period for which late payment interest is calculated are stipulated as follows:
a) vtv2 trực tiếp bóng đá hôm nay late payment interest is calculated at vtv2 trực tiếp bóng đá hôm nay rate of 0.03% per day on vtv2 trực tiếp bóng đá hôm nay amount of late tax payment;
b) vtv2 trực tiếp bóng đá hôm nay period for calculating late payment interest is continuously counted from vtv2 trực tiếp bóng đá hôm nay day after vtv2 trực tiếp bóng đá hôm nay due date specified in Clause 1 of this Article until vtv2 trực tiếp bóng đá hôm nay day before vtv2 trực tiếp bóng đá hôm nay date on which vtv2 trực tiếp bóng đá hôm nay tax arrears, tax recovery, increased tax, assessed tax, or delayed tax transfer is fully paid into vtv2 trực tiếp bóng đá hôm nay state budget.
3. Taxpayers must self-determine vtv2 trực tiếp bóng đá hôm nay late payment interest as specified in Clause 1 and 2 of this Article and pay it into vtv2 trực tiếp bóng đá hôm nay state budget accordingly. In cases where taxpayers have overpaid tax, late payment interest, or penalties, such overpaid amounts will be handled as stated in Clause 1, Article 60 of this Law.
4. If 30 days have passed since vtv2 trực tiếp bóng đá hôm nay tax payment deadline, and vtv2 trực tiếp bóng đá hôm nay taxpayer has not yet paid vtv2 trực tiếp bóng đá hôm nay tax, late payment interest, or penalties, vtv2 trực tiếp bóng đá hôm nay tax authority will notify vtv2 trực tiếp bóng đá hôm nay taxpayer of vtv2 trực tiếp bóng đá hôm nay outstanding amount and vtv2 trực tiếp bóng đá hôm nay number of days late.
5. No late payment interest will be charged in vtv2 trực tiếp bóng đá hôm nay following cases:
a) Taxpayers supplying goods and services payable by vtv2 trực tiếp bóng đá hôm nay state budget, including subcontractors specified in contracts signed with vtv2 trực tiếp bóng đá hôm nay investor and directly paid by vtv2 trực tiếp bóng đá hôm nay investor, are not liable for late payment interest.
vtv2 trực tiếp bóng đá hôm nay tax arrears exempt from late payment interest must not exceed vtv2 trực tiếp bóng đá hôm nay amount of unpaid state budget funds.
b) In cases stipulated at point b, Clause 4, Article 55, of this Law, no late payment interest is charged during vtv2 trực tiếp bóng đá hôm nay time awaiting vtv2 trực tiếp bóng đá hôm nay results of analysis and assessment; while vtv2 trực tiếp bóng đá hôm nay official price is not yet determined; or vtv2 trực tiếp bóng đá hôm nay actual payment amount, including adjustments included in vtv2 trực tiếp bóng đá hôm nay customs value, has not been confirmed.
6. No late payment interest is charged for debts suspended under Article 83 of this Law.
7. If taxpayers amend tax declarations leading to a reduction in vtv2 trực tiếp bóng đá hôm nay payable tax amount or if a tax authority or relevant state authority's inspection results in a reduction in vtv2 trực tiếp bóng đá hôm nay payable tax amount, vtv2 trực tiếp bóng đá hôm nay corresponding amount of late payment interest will be adjusted accordingly.
8. Taxpayers required to pay late payment interest as noted in Clause 1 of this Article will be exempt from such interest in cases of force majeure as defined in Clause 27, Article 3 of this Law.
9. vtv2 trực tiếp bóng đá hôm nay Minister of Finance prescribes vtv2 trực tiếp bóng đá hôm nay procedures for handling late tax payments.
Therefore,individuals engagingin food and beverage services who fails to pay tax on time will be penalized at vtv2 trực tiếp bóng đá hôm nay rate of 0.03% per day on vtv2 trực tiếp bóng đá hôm nay amount of late tax payment.
What are vtv2 trực tiếp bóng đá hôm nay fines for individuals engaging in food and beverage service in Vietnam for late tax payment? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
Are individuals engaged in small-scale food and beverage service in Vietnam required to pay flat tax?
Based on vtv2 trực tiếp bóng đá hôm nay provisions of Article 51 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Management 2019:
- Tax authorities shall determine vtv2 trực tiếp bóng đá hôm nay flat tax payable by household businesses and individual businesses who fail to comply with or fully comply with regulations on accounting, invoices and documents, except for vtv2 trực tiếp bóng đá hôm nay cases in Clause 5 of this Article.
- Tax authority shall impose flat tax according to declarations of household businesses and individual businesses, vtv2 trực tiếp bóng đá hôm nay database of tax authorities, and comments of Tax Advisory Council of vtv2 trực tiếp bóng đá hôm nay commune.
- Flat tax shall be imposed by calendar year (or by month for seasonal business). Flat tax shall be published in vtv2 trực tiếp bóng đá hôm nay commune. vtv2 trực tiếp bóng đá hôm nay taxpayers shall inform vtv2 trực tiếp bóng đá hôm nay tax authority when changing their business lines or scale, suspend or shut down vtv2 trực tiếp bóng đá hôm nay business in order to adjust vtv2 trực tiếp bóng đá hôm nay flat tax.
- vtv2 trực tiếp bóng đá hôm nay Minister of Finance shall specify vtv2 trực tiếp bóng đá hôm nay bases and procedures for determination of flat tax payable by household businesses and individual businesses.
- Household businesses and individual businesses whose revenues and employees reach vtv2 trực tiếp bóng đá hôm nay upper limit for extra-small enterprises prescribed by regulations of law on small and medium enterprises shall do accounting and declare tax.
* Note:vtv2 trực tiếp bóng đá hôm nay flat tax is calculated on either a calendar year or a monthly basis for seasonal business activities. vtv2 trực tiếp bóng đá hôm nay flat tax must be publicly disclosed within vtv2 trực tiếp bóng đá hôm nay commune, ward, commune-level town.
If there are changes in business sectors, scales, or if vtv2 trực tiếp bóng đá hôm nay business is suspended or temporarily halted, vtv2 trực tiếp bóng đá hôm nay taxpayer must report to vtv2 trực tiếp bóng đá hôm nay tax authority to adjust vtv2 trực tiếp bóng đá hôm nay flat tax accordingly.
Therefore,small-scale individuals engaging in food and beverage services who do not fully comply with accounting, invoice, and voucher policies, except for other cases specified by law, must payflat tax.
Tax declaration form for households and individuals engaging in business activitiesDownload.
How to calculate flat tax rates for individuals engaged in small-scale food and beverage service in Vietnam?
Flat taxes for individuals engaging in business activities are based on their taxable revenue and vtv2 trực tiếp bóng đá hôm nay tax rate applied to that revenue.
vtv2 trực tiếp bóng đá hôm nay flat tax for individual business households will be calculated according to vtv2 trực tiếp bóng đá hôm nay following formula (according to Clause 3, Article 10 ofCircular 40/2021/TT-BTC):
| VAT payable= Taxable revenue x VAT rate Personal income tax payable= Taxable revenue x Personal income tax rate |
*vtv2 trực tiếp bóng đá hôm nay specific VAT and personal income tax rates are as follows:
vtv2 trực tiếp bóng đá hôm nay flat tax rates are specified in Appendix 1 of vtv2 trực tiếp bóng đá hôm nay List of Business Sectors for VAT and Personal Income Tax Rates as a percentage of revenue for households and individuals engaged in business activities, issued along withCircular 40/2021/TT-BTC, which states:
See detailedlist of flat tax rates:Here<<<
Therefore,small-scale individuals engaging in food and beverage services pay flat taxes in accordance with vtv2 trực tiếp bóng đá hôm nay formula stated above.
