What is trực tiếp bóng đá việt nam hôm nay Form 01/DK-TDKTT - Application for conversion from monthly declaration to quarterly declaration of taxes in Vietnam?
What are regulations on tax period of PIT and CIT in Vietnam?
According to Clause 6, Article 3 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay definition of trực tiếp bóng đá việt nam hôm nay tax period is as follows:
Interpretation of terms
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6. trực tiếp bóng đá việt nam hôm nay tax period is trực tiếp bóng đá việt nam hôm nay duration for determining trực tiếp bóng đá việt nam hôm nay amount of tax payable to trực tiếp bóng đá việt nam hôm nay state budget as prescribed by tax law.
trực tiếp bóng đá việt nam hôm nay tax period is trực tiếp bóng đá việt nam hôm nay duration for determining trực tiếp bóng đá việt nam hôm nay amount of tax payable to trực tiếp bóng đá việt nam hôm nay state budget.
- Personal Income Tax (PIT) period:
According to trực tiếp bóng đá việt nam hôm nay provisions of Article 7,Personal Income Tax Law 2007(amended by Clause 3, Article 1 of trực tiếp bóng đá việt nam hôm nayAmended Personal Income Tax Law 2012) regarding trực tiếp bóng đá việt nam hôm nay personal income tax period:
- trực tiếp bóng đá việt nam hôm nay tax period for resident individuals is stipulated as follows:
+ trực tiếp bóng đá việt nam hôm nay tax period by year applies to income from business; income from wages and salaries;
+ trực tiếp bóng đá việt nam hôm nay tax period by each time of income generation applies to income from capital investment; income from capital transfer, except for income from securities transfer; income from real estate transfer; income from prizes; income from royalties; income from franchise; income from inheritance; income from gifts;
+ trực tiếp bóng đá việt nam hôm nay tax period by each time of securities transfer or by year for income from securities transfer.
- trực tiếp bóng đá việt nam hôm nay tax period for non-resident individuals is calculated by each time income is generated for all taxable incomes.
- Corporate Income Tax (CIT) period:
According to Article 5 of trực tiếp bóng đá việt nam hôm nayLaw on Corporate Income Tax 2008regarding trực tiếp bóng đá việt nam hôm nay corporate income tax period, it is as follows:
- trực tiếp bóng đá việt nam hôm nay corporate income tax period is determined by trực tiếp bóng đá việt nam hôm nay calendar year or fiscal year, except in trực tiếp bóng đá việt nam hôm nay case of applying trực tiếp bóng đá việt nam hôm nay corporate income tax period by each time income is generated.
- trực tiếp bóng đá việt nam hôm nay corporate income tax period by each time income is generated applies to foreign enterprises as follows:
+ Foreign enterprises having a permanent establishment in Vietnam pay taxes on taxable income generated in Vietnam that is not related to trực tiếp bóng đá việt nam hôm nay activities of trực tiếp bóng đá việt nam hôm nay permanent establishment;
+ Foreign enterprises without a permanent establishment in Vietnam pay taxes on taxable income generated in Vietnam.
What is trực tiếp bóng đá việt nam hôm nay Form 01/DK-TDKTT - Application for conversion from monthly declaration to quarterly declaration of taxes in Vietnam?(Image from Internet)
What is trực tiếp bóng đá việt nam hôm nay Form 01/DK-TDKTT - Application for conversion from monthly declaration to quarterly declaration of taxes in Vietnam?
trực tiếp bóng đá việt nam hôm nay form application for conversion from monthly declaration to quarterly declaration of taxes is Form 01/DK-TDKTT Appendix 2 issued together withCircular 80/2021/TT-BTC. Specifically, as follows:
Download Form 01/DK-TDKTT - Application for conversion from monthly declaration to quarterly declaration of taxes:Here
When are taxpayers granted an extension for submitting tax declarations in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay provisions of Article 46 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019regarding trực tiếp bóng đá việt nam hôm nay extension for submitting tax declarations, it is as follows:
Extension for submitting tax declarations
1. Taxpayers unable to submit tax declarations on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents are granted an extension for submitting tax declarations by trực tiếp bóng đá việt nam hôm nay head of trực tiếp bóng đá việt nam hôm nay directly managing tax agency.
2. trực tiếp bóng đá việt nam hôm nay extension period does not exceed 30 days for trực tiếp bóng đá việt nam hôm nay monthly, quarterly, annual tax declarations, and tax declarations by each time a tax obligation arises; 60 days for trực tiếp bóng đá việt nam hôm nay submission of tax finalization declarations from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay submission deadline of trực tiếp bóng đá việt nam hôm nay tax declaration.
3. trực tiếp bóng đá việt nam hôm nay taxpayer must send a written request for an extension to trực tiếp bóng đá việt nam hôm nay tax agency before trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay tax declaration, clearly stating trực tiếp bóng đá việt nam hôm nay reason for trực tiếp bóng đá việt nam hôm nay extension, with confirmation from trực tiếp bóng đá việt nam hôm nay commune-level People's Committee or Police of trực tiếp bóng đá việt nam hôm nay place where trực tiếp bóng đá việt nam hôm nay case arises as stipulated in Clause 1 of this Article.
4. Within 03 working days from trực tiếp bóng đá việt nam hôm nay receipt of trực tiếp bóng đá việt nam hôm nay written extension request, trực tiếp bóng đá việt nam hôm nay tax agency must respond in writing to trực tiếp bóng đá việt nam hôm nay taxpayer about whether or not trực tiếp bóng đá việt nam hôm nay extension request is accepted.
Hence, taxpayers are granted an extension for submitting tax declarations in case they are unable to submit tax declarations on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents, and are granted an extension by trực tiếp bóng đá việt nam hôm nay head of trực tiếp bóng đá việt nam hôm nay directly managing tax agency.
Note:trực tiếp bóng đá việt nam hôm nay extension period does not exceed 30 days for trực tiếp bóng đá việt nam hôm nay monthly, quarterly, annual tax declarations, and each time a tax obligation arises; 60 days for trực tiếp bóng đá việt nam hôm nay submission of tax finalization declarations from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay submission deadline of trực tiếp bóng đá việt nam hôm nay tax declaration.
