Nhà cung cấp ở nước ngoài nộp trực tiếp bóng đá k+ế trực tiếp bóng đá k+ nhập doanh nghiệp theo phương pháp gì?
What method do overseas suppliers use to pay corporate income xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to point c, clause 1, Article 77 ofCircular 80/2021/TT-BTC, it is stipulated as follows:
Direct xoilac tv trực tiếp bóng đá hôm nay declaration and calculation for overseas suppliers
- Overseas suppliers must directly declare taxes at the General Department of Taxation's electronic portal, using the electronic transaction authentication code issued by the xoilac tv trực tiếp bóng đá hôm nay authority via the General Department of Taxation's Portal and submit the electronic xoilac tv trực tiếp bóng đá hôm nay declaration dossier to the directly managing xoilac tv trực tiếp bóng đá hôm nay authority as follows:
a) xoilac tv trực tiếp bóng đá hôm nay declaration for overseas suppliers is a type of xoilac tv trực tiếp bóng đá hôm nay declared and paid quarterly.
b) The electronic xoilac tv trực tiếp bóng đá hôm nay declaration form as per form number 02/NCCNN issued with appendix I of this Circular.
c) overseas suppliers pay value-added xoilac tv trực tiếp bóng đá hôm nay and corporate income xoilac tv trực tiếp bóng đá hôm nay using the method of calculating on a percentage of revenue.
c.1) Revenue subject to value-added xoilac tv trực tiếp bóng đá hôm nay is the revenue received by the foreign supplier.
c.2) Revenue subject to corporate income xoilac tv trực tiếp bóng đá hôm nay is the revenue received by the foreign supplier.
d) The percentage rate for calculating value-added xoilac tv trực tiếp bóng đá hôm nay on revenue according to the provisions at point b, clause 2, Article 8 of Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government of Vietnam detailing and guiding the implementation of certain articles of the Law on Value-Added xoilac tv trực tiếp bóng đá hôm nay.
đ) The percentage rate for calculating corporate income xoilac tv trực tiếp bóng đá hôm nay on revenue in accordance with clause 3, Article 11 of Decree No. 218/2013/ND-CP dated December 26, 2013, of the Government of Vietnam detailing and guiding the implementation of the Law on Corporate Income xoilac tv trực tiếp bóng đá hôm nay.
- In cases where, after completing xoilac tv trực tiếp bóng đá hôm nay declaration and payment procedures, the foreign supplier discovers errors or omissions, they must adjust the declared xoilac tv trực tiếp bóng đá hôm nay amount payable arising in Vietnam according to form number 02/NCCNN issued with appendix I of this Circular.
...
Thus, overseas suppliers pay corporate income xoilac tv trực tiếp bóng đá hôm nay using the method of calculating on a percentage of revenue. Accordingly, revenue subject to corporate income xoilac tv trực tiếp bóng đá hôm nay is the revenue received by the foreign supplier.
What method do overseas suppliers use to pay corporate income xoilac tv trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What are the principles for determination of revenue subject to xoilac tv trực tiếp bóng đá hôm nay in Vietnam for xoilac tv trực tiếp bóng đá hôm nay declaration and calculation for overseas suppliers?
According to the provisions at clause 3, Article 77 ofCircular 80/2021/TT-BTC, the principles for determination of revenue subject to xoilac tv trực tiếp bóng đá hôm nay in Vietnam for xoilac tv trực tiếp bóng đá hôm nay declaration and calculation for overseas suppliers are:
- Types of information used to identify transactions of organizations or individuals purchasing goods and services arising in Vietnam are as follows:
+ Payment-related information of organizations or individuals in Vietnam, such as credit card information based on Bank Identification Number (BIN), bank account information, or similar information used by organizations or individuals to pay overseas suppliers.
+ Information about the residency status of an organization (individual) in Vietnam (payment address, delivery address, home address, or similar information declared by organizations (individuals) purchasing goods from overseas suppliers).
+ Information about the access of an organization (individual) in Vietnam, such as information about the national phone code of the SIM card, IP addresses, fixed telephone line location, or similar information of the purchasing organizations or individuals.
- To determine a transaction arising in Vietnam for xoilac tv trực tiếp bóng đá hôm nay declaration and calculation, overseas suppliers proceed as follows:
+ Use two consistent pieces of information, including one related to the payment by the organization (individual) in Vietnam and one related to the residency status or access of the organization or individual mentioned above.
+ In cases where payment-related information from the organization or individual is unavailable or conflicts with other information, the foreign supplier is allowed to use two consistent pieces of information, including one about the residency status and one about the access of the organization or individual in Vietnam.
How do overseas suppliers register for electronic xoilac tv trực tiếp bóng đá hôm nay transactions in Vietnam?
Based on Article 74 ofCircular 80/2021/TT-BTC, the registration for electronic xoilac tv trực tiếp bóng đá hôm nay transactions by overseas suppliers is regulated as follows:
- overseas suppliers register for electronic xoilac tv trực tiếp bóng đá hôm nay transactions along with the initial taxpayer registration through the General Department of Taxation's electronic portal when registering for electronic transactions, ensuring compliance with the following conditions: having the capability to access and use the internet; possessing an email address for transactions with the directly managing xoilac tv trực tiếp bóng đá hôm nay authority.
- overseas suppliers must register an official email address to receive all notifications during the process of conducting electronic transactions with the directly managing xoilac tv trực tiếp bóng đá hôm nay authority.
- After successfully completing the initial taxpayer registration, the General Department of Taxation's electronic portal sends information about the electronic transaction account and xoilac tv trực tiếp bóng đá hôm nay identification number to the taxpayer's registered email address to carry out xoilac tv trực tiếp bóng đá hôm nay procedures on the General Department of Taxation's Portal.
