What are the regulations on fixed tax payment for household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái in Vietnam?

What are the regulations on fixed tax payment for household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái in Vietnam?

Pursuant to Article 3 ofCircular 40/2021/TT-BTCregulation:

Terminology Explanation

In addition to terms already explained in the Law on Tax Administration, tax laws, and related decrees, some other terms in this Circular are understood as follows:

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2. “Large-scale household business, individual business household” refers to a household business or individual business household with revenue and labor scale meeting from the highest criteria of a micro-enterprise upwards. Specifically: household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái in agriculture, forestry, fishery, and industrial, construction sectors with an average annual number of employees participating in social insurance from 10 people or more or total revenue of the previous year from 3 billion VND or more; household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái in the trade and service sectors with an average annual number of employees participating in social insurance from 10 people or more or total revenue of the previous year from 10 billion VND or more.

3. “Declaration method” is the method of tax declaration and calculation based on a percentage of actual revenue generated per month or quarter.

4. “Household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái taxed under the declaration method” refers to large-scale household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái; household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái that do not meet the large-scale standard but choose to pay taxes under the declaration method.

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8. “Household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax” refers to those that do not implement or fully implement accounting policies, invoices, and receipts, except for household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái falling under the declaration method and individual xem bóng đá trực tiếp nhà cái under the each-time-arises taxation method.

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Household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái paying fixed tax are understood as those that do not implement or fully implement accounting policies, invoices, and receipts, except for household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái taxed under the declaration method and individual xem bóng đá trực tiếp nhà cái taxed per transaction occurrence.

Do household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax need to follow accounting policies in Vietnam ?

Pursuant to Article 7 ofCircular 40/2021/TT-BTC, household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái paying fixed tax (Households paying fixed tax) are not required to follow accounting policies.

Households paying fixed tax using individual invoices must store and present to the tax authorities the invoices, documents, contracts, and records proving the legality of goods and services when requesting the issuance of retail invoices per transaction occurrence.

For households paying fixed tax doing business in border markets, border-gate markets, and markets in border economic zones within Vietnamese territory, they must store invoices, documents, contracts, and records proving the legality of goods and present them upon request by competent state management agencies.

What are the regulations on fixed tax payment for household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái in Vietnam?(Image from the Internet)

Who is responsible for determining the revenue and tax amount for household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái paying fixed tax in Vietnam?

Pursuant to Article 19 ofCircular 40/2021/TT-BTC, the following provisions apply:

Responsibilities of the Tax Sub-department

The Tax Sub-department, in addition to regularly performing tax collection duties, also holds responsibilities for managing household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái as follows:

1. Propagate, support household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái in tax declaration, filing of tax returns, tax payment, and public information retrieval related to household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái as prescribed.

2. Follow the procedures for determining revenue and tax amount for household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax as guided in Article 13 of this Circular. This includes key tasks such as: determining revenue, tax amount; publicly listing information about household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax; consulting the Tax Advisory Council; compiling and approving the Tax Ledger; adjusting revenue and tax amount in cases where household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái have changes in production and business activities; conducting surveys on revenue of household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax.

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The Tax Sub-department is responsible for determining the revenue and tax amount for household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái paying fixed tax, including:

Determining revenue, tax amount; publicly listing information about household xem bóng đá trực tiếp nhà cái and individual xem bóng đá trực tiếp nhà cái paying fixed tax; consulting the Tax Advisory Council; compiling and approving the Tax Ledger; adjusting revenue and tax amount in cases where household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái have changes in production and business activities; conducting revenue surveys of household xem bóng đá trực tiếp nhà cái, individual xem bóng đá trực tiếp nhà cái paying fixed tax.