What method does a foreign supplier use to pay value-added xem bóng đá trực tiếp trên youtube in Vietnam?
What method does a foreign supplier use to pay value-added xem bóng đá trực tiếp trên youtube in Vietnam?
Based on point c, clause 1, Article 77 ofCircular 80/2021/TT-BTC, the regulations are as follows:
Direct xem bóng đá trực tiếp trên youtube declaration and calculation by foreign suppliers
- Foreign suppliers shall directly declare xem bóng đá trực tiếp trên youtube through the General Department of Taxation's electronic portal using the electronic transaction authentication code provided by the xem bóng đá trực tiếp trên youtube authorities through the General Department of Taxation's portal and submit the electronic xem bóng đá trực tiếp trên youtube declaration dossiers to their managing xem bóng đá trực tiếp trên youtube authority, as follows:
a) xem bóng đá trực tiếp trên youtube declaration for foreign suppliers follows quarterly declaration and payment procedures.
b) The electronic xem bóng đá trực tiếp trên youtube declaration form is in accordance with form No. 02/NCCNN issued with Appendix I of this Circular.
c) Foreign suppliers pay value-added xem bóng đá trực tiếp trên youtube and corporate income xem bóng đá trực tiếp trên youtube according to a percentage method calculated on revenue.
c.1) The revenue for value-added xem bóng đá trực tiếp trên youtube calculation is the revenue received by the foreign supplier.
c.2) The revenue for corporate income xem bóng đá trực tiếp trên youtube calculation is the revenue received by the foreign supplier.
d) The percentage for calculating value-added xem bóng đá trực tiếp trên youtube on revenue is stipulated at point b, clause 2, Article 8 of Decree No. 209/2013/ND-CP dated December 18, 2013, by the Government of Vietnam detailing and guiding the implementation of a number of articles of the Value-Added xem bóng đá trực tiếp trên youtube Law.
đ) The percentage for calculating corporate income xem bóng đá trực tiếp trên youtube on revenue is stipulated at clause 3, Article 11 of Decree No. 218/2013/ND-CP dated December 26, 2013, by the Government of Vietnam detailing and guiding the implementation of the Corporate Income xem bóng đá trực tiếp trên youtube Law.
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Thus, foreign suppliers pay value-added xem bóng đá trực tiếp trên youtube according to thepercentage method calculated on revenue.
In which, the revenue for value-added xem bóng đá trực tiếp trên youtube calculation is the revenue received by the foreign supplier; the percentage for calculating the value-added xem bóng đá trực tiếp trên youtube on revenue is the rate as prescribed at point b, clause 2, Article 8 ofDecree 209/2013/ND-CP. Specifically:
The percentage to calculate value-added xem bóng đá trực tiếp trên youtube on revenue is determined according to the following activities:
- Distribution, supply of goods: 1%;
- Services, construction without the provision of materials: 5%;
- Manufacturing, transportation, services associated with goods, construction with the provision of materials: 3%;
- Other business activities: 2%.
What method does a foreign supplier use to pay value-added xem bóng đá trực tiếp trên youtube in Vietnam?(Image from Internet)
Vietnam: What doesthe application for change of taxpayer registration information for foreign suppliers include?
According to clause 2, Article 76 ofCircular 80/2021/TT-BTC, the regulations on the application for change of taxpayer registration information of foreign suppliers are as follows:
Direct xem bóng đá trực tiếp trên youtube registration of foreign suppliers
- Initial taxpayer registration dossier:
Foreign suppliers shall directly perform the taxpayer registration according to form No. 01/NCCNN issued with Appendix I of this Circular on the General Department of Taxation's electronic portal.
- Dossier for changing taxpayer registration information:
Foreign suppliers shall submit the dossier for changing taxpayer registration information in accordance with form No. 01-1/NCCNN issued with Appendix I of this Circular to their managing xem bóng đá trực tiếp trên youtube authority through the General Department of Taxation's electronic portal.
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Thus, the dossier for changing taxpayer registration information of foreign suppliers is the adjustment and supplementation of taxpayer registration information form No. 01/NCCNN issued with Appendix I ofCircular 80/2021/TT-BTC.
Downloadform 01/NCCNN: Adjustment, supplementation of taxpayer registration information
What responsibilities do xem bóng đá trực tiếp trên youtube authorities have regarding the services provided by overseas suppliers in Vietnam?
According to Article 80 ofCircular 80/2021/TT-BTC, the responsibilities of xem bóng đá trực tiếp trên youtube authorities in managing taxes on the services provided by overseas suppliers are as follows:
- The General Department of Taxation directly manages taxes on foreign suppliers, is responsible for assigning xem bóng đá trực tiếp trên youtube codes to foreign suppliers as prescribed, receiving xem bóng đá trực tiếp trên youtube declarations, and carrying out tasks related to xem bóng đá trực tiếp trên youtube declaration and payment by foreign suppliers.
- Update a list of foreign suppliers who directly or by proxy taxpayer registration, xem bóng đá trực tiếp trên youtube declaration on the General Department of Taxation's electronic portal.
- Coordinate with related agencies to determine and publish the names and website addresses of foreign suppliers who have not registered, declared, or paid taxes whereas goods or services transactions involve customers in Vietnam.
- xem bóng đá trực tiếp trên youtube authorities in Vietnam have the right to cooperate with foreign xem bóng đá trực tiếp trên youtube authorities to exchange, urge foreign suppliers to declare and pay taxes; recover taxes from foreign suppliers if it can be proven that foreign suppliers declare and submit taxes incorrectly; cooperate with competent agencies to implement and apply measures in accordance with the law against foreign suppliers failing to comply with taxation obligations in Vietnam.
