When does trực tiếp bóng đá k+ tax authority disclose information about households subject to fixed tax payment in Vietnam ?
What is trực tiếp bóng đá k+ deadline for fixed tax payment in Vietnam?
Pursuant to Point b Clause 8 Article 13 ofCircular 40/2021/TT-BTC, trực tiếp bóng đá k+ deadline for paying fixed tax is regulated as follows:
- Based on trực tiếp bóng đá k+ Payment Notification, households subject to fixed tax payment shall pay Value Added Tax (VAT) and Personal Income Tax (PIT) according to trực tiếp bóng đá k+ deadline specified in trực tiếp bóng đá k+ Payment Notification form No. 01/TB-CNKD issued together withDecree 126/2020/ND-CP.
- In case households subject to fixed tax payment use invoices provided for retail transactions issued by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ deadline for tax payment for revenue shown on trực tiếp bóng đá k+ invoices corresponds to trực tiếp bóng đá k+ tax declaration deadline for revenue on trực tiếp bóng đá k+ invoices as guided at Point c Clause 3 Article 13 ofCircular 40/2021/TT-BTC.
When does trực tiếp bóng đá k+ tax authority disclose information about households subject to fixed tax payment? (Image from trực tiếp bóng đá k+ Internet)
When does trực tiếp bóng đá k+ tax authority disclose information about households subject to fixed tax payment in Vietnam ?
Pursuant to Article 13 ofCircular 40/2021/TT-BTCand specific guidance from trực tiếp bóng đá k+ Hanoi Tax Department as follows:
- trực tiếp bóng đá k+ tax authority shall disclose information about households subject to fixed tax payment as follows:
+ trực tiếp bóng đá k+ first time from December 20, 2023, to December 31, 2023;
+ trực tiếp bóng đá k+ second time no later than January 30, 2024, until trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ year.
trực tiếp bóng đá k+ disclosed information includes: List of households exempt from tax; List of households subject to tax.
- Venue and method of information disclosure:
+ Publicly posted documents at trực tiếp bóng đá k+ one-stop shops of CCT/CCTKV; People's Committees of districts, townships; at trực tiếp bóng đá k+ door, gate, or a suitable venue for accessing information, an appropriate location of trực tiếp bóng đá k+ People's Committee headquarters of commune, ward, commune-level town; tax team offices; market management boards.
+ Sending publicly posted documents to trực tiếp bóng đá k+ People's Councils and trực tiếp bóng đá k+ Vietnam Fatherland Front Committees of districts, townships, commune, ward, commune-level town.
+ Publicly posting information about households subject to fixed tax payment by area on trực tiếp bóng đá k+ tax authority's Electronic Information Portal.
+ Publicly posting information about households subject to fixed tax payment by area on trực tiếp bóng đá k+ digital business map function of trực tiếp bóng đá k+ eTax Mobile application.
+ Business households, residents, businesses, state management agencies, and other organizations can look up public information about business households paying fixed tax on trực tiếp bóng đá k+ eTax Mobile application or by visiting: http://gdt.gov.vn for public information lookup.
How to calculate fixed taxin Vietnam?
Pursuant to Article 51 of trực tiếp bóng đá k+Tax Administration Law 2019as follows:
Determining trực tiếp bóng đá k+ tax amount for business households and individuals paying taxes by trực tiếp bóng đá k+ lump-sum method
1. trực tiếp bóng đá k+ tax authority determines trực tiếp bóng đá k+ amount of tax payable by trực tiếp bóng đá k+ lump-sum method (hereinafter referred to as trực tiếp bóng đá k+ fixed tax) for business households, business individuals that do not comply with or adequately implement accounting policies, invoices, documents, except as provided in Clause 5 of this Article.
2. trực tiếp bóng đá k+ tax authority bases trực tiếp bóng đá k+ fixed tax on trực tiếp bóng đá k+ declarations of business households, business individuals, trực tiếp bóng đá k+ tax authority's database, opinions of trực tiếp bóng đá k+ tax advisory council at trực tiếp bóng đá k+ commune, ward, and commune-level town to determine trực tiếp bóng đá k+ fixed tax.
3. trực tiếp bóng đá k+ fixed tax is calculated according to trực tiếp bóng đá k+ calendar year or by month for seasonal businesses. trực tiếp bóng đá k+ fixed tax must be publicly disclosed in trực tiếp bóng đá k+ commune, ward, and commune-level town. In case of a change in industry, business size, suspension, temporary cessation of business, trực tiếp bóng đá k+ taxpayer must declare to trực tiếp bóng đá k+ tax authority to adjust trực tiếp bóng đá k+ fixed tax.
4. trực tiếp bóng đá k+ Minister of Finance stipulates in detail trực tiếp bóng đá k+ basis, procedure to determine trực tiếp bóng đá k+ fixed tax for business households, business individuals.
5. Business households, business individuals whose revenue, labor scale meet trực tiếp bóng đá k+ highest criteria of micro-enterprises according to trực tiếp bóng đá k+ law on small and medium enterprise support must implement accounting policies and pay taxes by trực tiếp bóng đá k+ declaration method.
Thus, trực tiếp bóng đá k+ fixed tax is calculated according to trực tiếp bóng đá k+ calendar year or by month for seasonal businesses.
What documents are required for tax declaration for households subject to fixed taxpayment in Vietnam?
According to Clause 2 Article 13 ofCircular 40/2021/TT-BTCregarding document requirements for tax declaration for households subject to fixed tax payment:
- From November 20 to December 5 annually, trực tiếp bóng đá k+ tax authority distributes tax declaration forms for trực tiếp bóng đá k+ next year to all households subject to fixed tax payment.
- trực tiếp bóng đá k+ tax declaration documents for these households, according to Point 8.1 Appendix I - List of tax declaration documents issued together withDecree 126/2020/ND-CPinclude trực tiếp bóng đá k+ tax declaration form for business households, individuals in form No. 01/CNKD issued together withThông tư 40/2021/TT-BTC.
- In case households use invoices issued by trực tiếp bóng đá k+ tax authority for retail transactions, when declaring tax for revenue on retail invoices, these households shall declare tax for each transaction using trực tiếp bóng đá k+ tax declaration form for business households, individuals in form No. 01/CNKD issued together withThông tư 40/2021/TT-BTC, and simultaneously present and submit trực tiếp bóng đá k+ following documents with trực tiếp bóng đá k+ tax declaration:
+ Copy of economic contract for goods and services in trực tiếp bóng đá k+ same business line as trực tiếp bóng đá k+ household's business activities;
+ Copy of acceptance and liquidation of trực tiếp bóng đá k+ contract;
+ Copy of documents proving trực tiếp bóng đá k+ origin of trực tiếp bóng đá k+ goods and services such as:
++ List of agricultural products purchased if trực tiếp bóng đá k+ goods are domestic agricultural products;
++ List of goods purchased, exchanged by border residents if trực tiếp bóng đá k+ goods are imported by border residents;
++ Invoices from trực tiếp bóng đá k+ selling party for imported goods purchased from domestic business organizations, individuals;
++ Relevant documents to prove if trực tiếp bóng đá k+ goods are self-produced, provided...
trực tiếp bóng đá k+ tax authority has trực tiếp bóng đá k+ right to request trực tiếp bóng đá k+ presentation of trực tiếp bóng đá k+ original documents to compare and confirm trực tiếp bóng đá k+ accuracy of trực tiếp bóng đá k+ copies with trực tiếp bóng đá k+ originals.
