What is trực tiếp bóng đá k+ deadline for submission of tax declaration dossiers for taxes declared and paid upon incurrence in Vietnam?

What is trực tiếp bóng đá k+ deadline for submission of tax declaration dossiers for taxesdeclared and paid upon incurrence in Vietnam?

Under Article 44 of trực tiếp bóng đá k+Tax Administration Law 2019:

Deadlines for submission of tax declaration dossiers

1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: trực tiếp bóng đá k+ 20thof trực tiếp bóng đá k+ month succeeding trực tiếp bóng đá k+ month in which tax is incurred;

b) For taxes declared quarterly: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ succeeding quarter.

2. For taxes declared annually:

a) For annual tax statement dossiers: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ 3rdmonth from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year. For annual tax declaration dossiers: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year

b) For annual personal income tax statements prepared by income earners: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ 4thmonth from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year;

c) For presumptive tax declarations prepared by household businesses and individual businesses: trực tiếp bóng đá k+ 15thof December of trực tiếp bóng đá k+ preceding year. For new household businesses and individual businesses: within 10 days from trực tiếp bóng đá k+ date of commencement of trực tiếp bóng đá k+ business.

3. For declaration of taxes that are declared and paid upon incurrence: trực tiếp bóng đá k+ 10thday from trực tiếp bóng đá k+ day on which tax is incurred.

4. For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: trực tiếp bóng đá k+ 45thday from trực tiếp bóng đá k+ occurrence of trực tiếp bóng đá k+ event.

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trực tiếp bóng đá k+ deadline for submission of tax declaration dossiers for taxes declared and paid upon incurrence in Vietnam is trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ day on which tax is incurred.

What is trực tiếp bóng đá k+ deadline for submission of tax declaration dossiers for taxes declared and paid upon incurrence in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

Is it possible to extend trực tiếp bóng đá k+ deadline for submission of tax declarations in Vietnam?

Under trực tiếp bóng đá k+ provisions of Article 46 of trực tiếp bóng đá k+Tax Administration Law 2019regarding trực tiếp bóng đá k+ extension of trực tiếp bóng đá k+ deadline for submission of tax declaration dossiersin Vietnam, trực tiếp bóng đá k+ regulations are as follows:

Deadline extension

1. In case a taxpayer is unable to submit trực tiếp bóng đá k+ tax declaration dossier by trực tiếp bóng đá k+ deadline due to a natural disaster, epidemic, fire or accident, trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ supervisory tax authority will consider extending trực tiếp bóng đá k+ deadline for submission.

2. trực tiếp bóng đá k+ deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

3. trực tiếp bóng đá k+ taxpayer shall send a written request for deadline extension to trực tiếp bóng đá k+ tax authority before trực tiếp bóng đá k+ deadline, provide explanation and confirmation by trực tiếp bóng đá k+ People’s Committee or police authority of trực tiếp bóng đá k+ commune in which trực tiếp bóng đá k+ event mentioned in Clause 1 of this Article occurred.

4. Within 03 working days from trực tiếp bóng đá k+ day on which trực tiếp bóng đá k+ taxpayer’s request is received, trực tiếp bóng đá k+ tax authority shall inform trực tiếp bóng đá k+ taxpayer in writing of whether such request is granted.

Thus, in case a taxpayer is unable to submit trực tiếp bóng đá k+ tax declaration dossier by trực tiếp bóng đá k+ deadline due to a natural disaster, epidemic, fire or accident, trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ supervisory tax authority will consider extending trực tiếp bóng đá k+ deadline for submission.

Note:trực tiếp bóng đá k+ deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

What does a tax declaration dossier in Vietnam include?

According to Article 43 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ tax declaration dossier includes:

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid monthly is trực tiếp bóng đá k+ monthly tax return.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid quarterly is trực tiếp bóng đá k+ quarterly tax return.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid annually is:

+ trực tiếp bóng đá k+ annual tax declaration dossier, which consists of trực tiếp bóng đá k+ annual tax return and other documents relevant to trực tiếp bóng đá k+ tax payable; or

+ trực tiếp bóng đá k+ terminal tax declaration dossier, which consists of trực tiếp bóng đá k+ annual tax statement, trực tiếp bóng đá k+ annual financial statement, trực tiếp bóng đá k+ declaration of related-party transactions and other documents relevant to tax statement.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:

+ trực tiếp bóng đá k+ tax return;

+ Invoices, contracts and other documents relevant to trực tiếp bóng đá k+ tax liability as prescribed by law.

- Customs dossiers of exports and imports specified by trực tiếp bóng đá k+ Law on Customs shall be used as tax declaration dossiers.

- trực tiếp bóng đá k+ tax declaration dossier upon shutdown, contract termination, business conversion or business re-arrangement consists of:

+ trực tiếp bóng đá k+ terminal tax return;

+ trực tiếp bóng đá k+ financial statement up to trực tiếp bóng đá k+ time of shutdown, contract termination, business conversion or business re-arrangement;

+ Other documents relevant to tax statement.

- Multinational profit report if trực tiếp bóng đá k+ taxpayer is trực tiếp bóng đá k+ ultimate parent entity of a corporation in Vietnam and has transboundary related-party transactions and a global profit exceeding trực tiếp bóng đá k+ limit, or trực tiếp bóng đá k+ taxpayer has a ultimate parent entity in a foreign country in which it has trực tiếp bóng đá k+ legal responsibility to submit trực tiếp bóng đá k+ multinational profit report.

- trực tiếp bóng đá k+ government shall provide detailed guidance on tax declaration dossiers mentioned in this Article, taxes declared monthly, quarterly, annually and upon incurrence, terminal tax declaration; declaration of fees and charges collectable by overseas representative agencies of Socialist Republic of Vietnam; declaration, provision, exchange and use of information about multinational profit reports; identification of taxpayers eligible for quarterly declaration.