What is the time limit for tax dossier supplementation when the vtv2 trực tiếp bóng đá hôm nay submitted to the tax authority is erroneous or inadequate in Vietnam?

What is the time limitfor tax dossier supplementationwhenthe vtv2 trực tiếp bóng đá hôm nay submitted to the tax authority is erroneous or inadequate in Vietnam?

Under Article 47 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019:

vtv2 trực tiếp bóng đá hôm nay dossier supplementation

1. In case the vtv2 trực tiếp bóng đá hôm nay submitted to the tax authority is erroneous or inadequate, supplementary documents may be provided within 10 years from the deadline for submission of the erroneous or inadequate vtv2 trực tiếp bóng đá hôm nay but before the tax authority or a competent authority announces a decision on tax document examination.

2. When the vtv2 trực tiếp bóng đá hôm nay authority or a competent authority has announced the decision on vtv2 trực tiếp bóng đá hôm nay inspection or vtv2 trực tiếp bóng đá hôm nay audit on the taxpayer’s premises, the taxpayer is still allowed to provide supplementary documents; the vtv2 trực tiếp bóng đá hôm nay authority shall impose administrative penalties for the violations specified in Article 142 and 143 of this Law.

3. After the vtv2 trực tiếp bóng đá hôm nay authority or competent authority issues a conclusion or vtv2 trực tiếp bóng đá hôm nay decision when the inspection is done:

a) The taxpayer may provide supplementary vtv2 trực tiếp bóng đá hôm nay documents if they increase the vtv2 trực tiếp bóng đá hôm nay payable or reduce the deductible vtv2 trực tiếp bóng đá hôm nay, exempted vtv2 trực tiếp bóng đá hôm nay or refundable vtv2 trực tiếp bóng đá hôm nay, and shall face administrative penalties for the violations specified in Article 142 and Article 143 of this Law;

b) If the supplementation leads to a decrease in the vtv2 trực tiếp bóng đá hôm nay payable or an increase in the deductible vtv2 trực tiếp bóng đá hôm nay, exempted vtv2 trực tiếp bóng đá hôm nay or refundable vtv2 trực tiếp bóng đá hôm nay, the taxpayer shall follow procedures for filing vtv2 trực tiếp bóng đá hôm nay-related complaints.

4. Supplementary documents include:

a) The supplementary vtv2 trực tiếp bóng đá hôm nay return;

b) The explanation for the supplementation and relevant documents.

5. Supplementary vtv2 trực tiếp bóng đá hôm nay documents on exports and imports shall be provided in accordance with customs laws.

Thus, in case the vtv2 trực tiếp bóng đá hôm nay submitted to the tax authority is erroneous or inadequate, supplementary documents may be provided within 10 years from the deadline for submission of the erroneous or inadequate vtv2 trực tiếp bóng đá hôm nay but before the tax authority or a competent authority announces a decision on tax document examination.

What is the time limit for tax dossier supplementation when the vtv2 trực tiếp bóng đá hôm nay submitted to the tax authority is erroneous or inadequate in Vietnam? (Image from the Internet)

What documents are included in atax declaration dossier in Vietnam?

According to Article 43 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019, the vtv2 trực tiếp bóng đá hôm nay in 2024 includes:

- The vtv2 trực tiếp bóng đá hôm nay of taxes that are declared and paid monthly is the monthly tax return.

- The vtv2 trực tiếp bóng đá hôm nay of taxes that are declared and paid quarterly is the quarterly tax return.

- The vtv2 trực tiếp bóng đá hôm nay of taxes that are declared and paid annually is:

+ The annual vtv2 trực tiếp bóng đá hôm nay, which consists of the annual tax return and other documents relevant to the tax payable; or

+ The terminal vtv2 trực tiếp bóng đá hôm nay, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.

- The vtv2 trực tiếp bóng đá hôm nay of taxes that are declared and paid every time they are incurred consists of:

+ The vtv2 trực tiếp bóng đá hôm nay return;

+ Invoices, contracts and other documents relevant to the vtv2 trực tiếp bóng đá hôm nay liability as prescribed by law.

- Customs dossiers of exports and imports specified by the Law on Customs shall be used as vtv2 trực tiếp bóng đá hôm nay declaration dossiers.

- The vtv2 trực tiếp bóng đá hôm nay upon shutdown, contract termination, business conversion or business re-arrangement consists of:

+ The terminal vtv2 trực tiếp bóng đá hôm nay return;

+ The financial statement up to the time of shutdown, contract termination, business conversion or business re-arrangement;

+ Other documents relevant to vtv2 trực tiếp bóng đá hôm nay statement.

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

- The government shall provide detailed guidance on vtv2 trực tiếp bóng đá hôm nay declaration dossiers mentioned in this Article, taxes declared monthly, quarterly, annually and upon incurrence, terminal vtv2 trực tiếp bóng đá hôm nay 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.

What is thedeadline for submission of monthly vtv2 trực tiếp bóng đá hôm nay declaration dossiers in Vietnam?

Under point a, clause 1, Article 44 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019, the deadline for submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers in Vietnam is stipulated as follows:

Deadlines for submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers

1. Deadlines for submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: the 20thof the month succeeding the month in which vtv2 trực tiếp bóng đá hôm nay is incurred;

b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.

...

Thus, the deadline for taxpayers to submit monthlytax declaration dossiers is no later than the 20th day of the following month after the month in which the vtv2 trực tiếp bóng đá hôm nay obligation arises.