What is vtv2 trực tiếp bóng đá hôm nay of the receiving province in Vietnam?

What is vtv2 trực tiếp bóng đá hôm nay of the receiving province in Vietnam?

Based on vtv2 trực tiếp bóng đá hôm nay provisions in Clause 6, Article 3 ofCircular 80/2021/TT-BTC, the term "tax authority of the receiving province" is explained as vtv2 trực tiếp bóng đá hôm nay in the area that receives the state budget revenues determined by the taxpayer on the tax declaration but does not receive the taxpayer's tax declaration dossier as per regulations.

vtv2 trực tiếp bóng đá hôm nay of the receiving province includes:

- vtv2 trực tiếp bóng đá hôm nay in the area where the taxpayer is headquartered but does not directly manage the taxpayer;

- vtv2 trực tiếp bóng đá hôm nay in a different province than the one where the taxpayer is headquartered but receives state budget revenues according to the provisions in Clause 2, Clause 4, Article 11 ofDecree 126/2020/ND-CPand Articles 12 to 19 ofCircular 80/2021/TT-BTC.

What is vtv2 trực tiếp bóng đá hôm nay of the receiving province in Vietnam? (Image from the Internet)

What are regulations ontax management responsibility for vtv2 trực tiếp bóng đá hôm nay of the receiving provincein Vietnam?

The tax management responsibility for vtv2 trực tiếp bóng đá hôm nay of the receiving province is regulated in Clause 2, Article 5 ofCircular 80/2021/TT-BTCas follows:

- Monitor and supervise vtv2 trực tiếp bóng đá hôm nay taxpayer's declaration and distribution of vtv2 trực tiếp bóng đá hôm nay tax amount payable and payment of tax into vtv2 trực tiếp bóng đá hôm nay state budget at vtv2 trực tiếp bóng đá hôm nay allocated area; require vtv2 trực tiếp bóng đá hôm nay taxpayer to provide information and documents related to vtv2 trực tiếp bóng đá hôm nay allocated revenue; notify vtv2 trực tiếp bóng đá hôm nay direct managing tax authority when vtv2 trực tiếp bóng đá hôm nay taxpayer fails to declare or improperly allocates tax obligations.

- Implement measures to urge tax debt, enforce tax debt on vtv2 trực tiếp bóng đá hôm nay tax amount payable at vtv2 trực tiếp bóng đá hôm nay allocated area, and notify vtv2 trực tiếp bóng đá hôm nay direct managing tax authority (excluding authorities managing vtv2 trực tiếp bóng đá hôm nay allocated area as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Coordinate in resolving applications for tax payment extension, installment tax payments, debt deferral, tax debt cancellation at vtv2 trực tiếp bóng đá hôm nay province benefiting from vtv2 trực tiếp bóng đá hôm nay allocated revenue as proposed by vtv2 trực tiếp bóng đá hôm nay direct managing tax authority (excluding authorities managing vtv2 trực tiếp bóng đá hôm nay allocated area as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Lead or cooperate with vtv2 trực tiếp bóng đá hôm nay direct managing tax authority to offset tax overpayments according to Articles 25 and 26 ofCircular 80/2021/TT-BTC(excluding authorities managing vtv2 trực tiếp bóng đá hôm nay allocated area as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Coordinate vtv2 trực tiếp bóng đá hôm nay settlement of tax refunds for tax overpayments for taxpayers as proposed by vtv2 trực tiếp bóng đá hôm nay direct managing tax authority per Section 2, Chapter V ofCircular 80/2021/TT-BTC(excluding authorities managing vtv2 trực tiếp bóng đá hôm nay allocated area as stipulated in Point a, Clause 6, Article 3 ofCircular 80/2021/TT-BTC).

- Cooperate in conducting inspections and audits of taxpayers at vtv2 trực tiếp bóng đá hôm nay request of vtv2 trực tiếp bóng đá hôm nay direct managing tax authority.

What are regulations on vtv2 trực tiếp bóng đá hôm nay distribution of tax obligations of taxpayers doing centralized accounting and having dependent units or business locations in multiple provinces in Vietnam?

Based on vtv2 trực tiếp bóng đá hôm nay provisions of Article 12 ofCircular 80/2021/TT-BTCregarding vtv2 trực tiếp bóng đá hôm nay distribution of tax obligations of taxpayers doing centralized accounting and having dependent units or business locations in multiple provinces from vtv2 trực tiếp bóng đá hôm nay headquarters:

- Taxpayers conducting operations and business in various provincial areas other than where their headquarters is located must conduct centralized accounting at vtv2 trực tiếp bóng đá hôm nay headquarters according to Clause 2, Clause 4, Article 11 ofDecree 126/2020/ND-CP, declare, calculate, and submit tax declarations to vtv2 trực tiếp bóng đá hôm nay direct managing tax authority, and allocate vtv2 trực tiếp bóng đá hôm nay tax payable to each province where business activities occur.

- Cases involving distribution , distribution methods, tax declaration, calculation, and finalization for taxes to be allocated are implemented according to vtv2 trực tiếp bóng đá hôm nay provisions of Articles 13 to 19 ofCircular 80/2021/TT-BTC.

- Taxpayers are responsible for fully and accurately declaring taxes and allocating tax obligations promptly and conformably. vtv2 trực tiếp bóng đá hôm nay distribution of tax payable to vtv2 trực tiếp bóng đá hôm nay provinces benefiting from state budget revenues must not exceed vtv2 trực tiếp bóng đá hôm nay tax payable on vtv2 trực tiếp bóng đá hôm nay taxpayer's tax return.

+ If vtv2 trực tiếp bóng đá hôm nay taxpayer incurs no tax payable, they are not required to determine vtv2 trực tiếp bóng đá hôm nay tax payable for vtv2 trực tiếp bóng đá hôm nay provinces benefiting from state budget revenues.

+ vtv2 trực tiếp bóng đá hôm nay provisions in Points b and c, Clause 2, Article 13 (Circular 80/2021/TT-BTC) and Point b, Clause 2, Article 17 (Circular 80/2021/TT-BTC) do not adhere to this distribution principle.

- Taxpayers shall base their tax payable on each province benefiting from allocated revenue to issue remittance vouchers and remit funds to vtv2 trực tiếp bóng đá hôm nay state budget as regulated. vtv2 trực tiếp bóng đá hôm nay State Treasury where vtv2 trực tiếp bóng đá hôm nay taxpayer's budget remittance voucher is received accounts for vtv2 trực tiếp bóng đá hôm nay collection distribution per district benefiting from allocated revenue.

- If during inspection or audit, it is found that vtv2 trực tiếp bóng đá hôm nay taxpayer incorrectly declared or allocated, vtv2 trực tiếp bóng đá hôm nay direct managing tax authority will redetermine vtv2 trực tiếp bóng đá hôm nay distribution for vtv2 trực tiếp bóng đá hôm nay provinces benefiting from allocated revenue.

- In cases where VAT, CIT, and resource tax of hydropower generating units are divided across multiple provinces, vtv2 trực tiếp bóng đá hôm nay Tax Department of vtv2 trực tiếp bóng đá hôm nay locality where vtv2 trực tiếp bóng đá hôm nay hydropower plant office is located shall take responsibility, in accordance with Articles 13, 15, and 17 ofCircular 80/2021/TT-BTC, to lead and cooperate with vtv2 trực tiếp bóng đá hôm nay hydropower plant project investor and vtv2 trực tiếp bóng đá hôm nay Tax Departments of vtv2 trực tiếp bóng đá hôm nay localities where hydropower plants, reservoirs are co-located to agree on vtv2 trực tiếp bóng đá hôm nay distribution of tax obligations ratio for each tax for vtv2 trực tiếp bóng đá hôm nay provinces benefiting from vtv2 trực tiếp bóng đá hôm nay revenue. If they cannot agree on vtv2 trực tiếp bóng đá hôm nay distribution ratio for each province, vtv2 trực tiếp bóng đá hôm nay Tax Department of vtv2 trực tiếp bóng đá hôm nay locality where vtv2 trực tiếp bóng đá hôm nay hydropower plant office is located will report to vtv2 trực tiếp bóng đá hôm nay Ministry of Finance (General Department of Taxation) for guidance.