When is trực tiếp bóng đá k+ deadline for fixed tax payment for trực tiếp bóng đá k+ household businesses paying fixed tax in Vietnam in 2025?
When is trực tiếp bóng đá k+ deadline for fixed tax payment for trực tiếp bóng đá k+ household businesses paying fixed tax in Vietnamin2025?
Based on Clause 8, Article 13 ofCircular 40/2021/TT-BTC, trực tiếp bóng đá k+ deadline for fixed tax payment for household businesses paying fixed tax is regulated as follows:
Tax administration for household businesses paying fixed tax
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- Sending Tax Notifications and Tax Payment Deadlines
a) Sending Tax Notifications
a.1) trực tiếp bóng đá k+ tax authority sends Payment Notifications according to form No. 01/TB-CNKD issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of trực tiếp bóng đá k+ Government of Vietnam, along with trực tiếp bóng đá k+ Public Notice according to form No. 01/CKTT-CNKD issued with this Circular to household businesses paying fixed tax (including both those required to pay taxes and those not required) no later than January 20 annually. trực tiếp bóng đá k+ notification is sent directly to trực tiếp bóng đá k+ household business paying fixed tax (signed acknowledgment by trực tiếp bóng đá k+ taxpayer of receipt of trực tiếp bóng đá k+ notice) or via postal service using a registered mail form.
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b) Tax Payment Deadlines
b.1) Based on trực tiếp bóng đá k+ Payment Notice, trực tiếp bóng đá k+ household business paying fixed tax shall pay VAT and PIT according to trực tiếp bóng đá k+ deadlines specified in trực tiếp bóng đá k+ Payment Notice form No. 01/TB-CNKD issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of trực tiếp bóng đá k+ Government of Vietnam.
b.2) In cases where trực tiếp bóng đá k+ household business paying fixed tax uses retail invoices from trực tiếp bóng đá k+ tax authority for sales made on a per-transaction basis, trực tiếp bóng đá k+ tax payment deadline for trực tiếp bóng đá k+ revenue on trực tiếp bóng đá k+ invoice is trực tiếp bóng đá k+ same as trực tiếp bóng đá k+ tax declaration deadline for such revenue as guided in point c, clause 3 of this Article.
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Therefore, trực tiếp bóng đá k+ deadline for fixed tax payment for household businesses paying fixed tax in 2025 is determined as follows:
- According to trực tiếp bóng đá k+ deadline specified in trực tiếp bóng đá k+ Payment Notice form 01/TB-CNKD sent by trực tiếp bóng đá k+ tax authority to each household business paying fixed tax (trực tiếp bóng đá k+ Payment Notice will be sent no later than January 20, 2025).
- In cases where trực tiếp bóng đá k+ household business paying fixed tax uses retail invoices issued per sales transaction by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ tax payment deadline for trực tiếp bóng đá k+ revenue on trực tiếp bóng đá k+ invoice is no later than trực tiếp bóng đá k+ 10th day from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ revenue arises requiring trực tiếp bóng đá k+ use of trực tiếp bóng đá k+ invoice.
When is trực tiếp bóng đá k+ deadline for fixed tax payment for household businesses paying fixed tax in Vietnamin 2025? (Image from trực tiếp bóng đá k+ Internet)
How to determine trực tiếp bóng đá k+ tax rate for household businesses paying fixed taxin Vietnam?
Based on Article 51 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ determination of trực tiếp bóng đá k+ tax rate for business households and individuals paying tax according to trực tiếp bóng đá k+ fixed method is stipulated as follows:
Determination of trực tiếp bóng đá k+ Tax Rate for Business Households and Individuals Paying Tax by fixed Method
- trực tiếp bóng đá k+ tax authority determines trực tiếp bóng đá k+ tax payable by trực tiếp bóng đá k+ fixed method (hereinafter referred to as trực tiếp bóng đá k+ fixed tax rate) for business households and individuals who do not or inadequately implement accounting, invoice, and document policies, except in cases stipulated in clause 5 of this Article.
- trực tiếp bóng đá k+ tax authority bases trực tiếp bóng đá k+ determination of trực tiếp bóng đá k+ fixed tax rate on trực tiếp bóng đá k+ declarations by business households and individuals, trực tiếp bóng đá k+ data from trực tiếp bóng đá k+ tax authority, and trực tiếp bóng đá k+ opinions of trực tiếp bóng đá k+ commune-level tax advisory council.
- trực tiếp bóng đá k+ fixed tax rate is calculated annually or monthly for seasonal businesses. trực tiếp bóng đá k+ fixed tax rate must be publicly disclosed within trực tiếp bóng đá k+ jurisdiction of trực tiếp bóng đá k+ commune, ward, or commune-level town. In trực tiếp bóng đá k+ case of changes in industry, business size, or suspension, trực tiếp bóng đá k+ taxpayer must notify trực tiếp bóng đá k+ tax authority to adjust trực tiếp bóng đá k+ fixed tax rate.
- trực tiếp bóng đá k+ Minister of Finance provides details on trực tiếp bóng đá k+ grounds, procedures for determining trực tiếp bóng đá k+ fixed tax rate for business households and individuals.
- Business households and individuals with revenue and labor scale conforming to trực tiếp bóng đá k+ highest criteria for micro-enterprises under trực tiếp bóng đá k+ law on supporting small and medium enterprises must implement accounting policies and pay tax by trực tiếp bóng đá k+ declaration method.
Thus, trực tiếp bóng đá k+ fixed tax rate for household businesses paying fixed tax will be determined by trực tiếp bóng đá k+ tax authority based on trực tiếp bóng đá k+ declarations of business households and individuals, data from trực tiếp bóng đá k+ tax authority, and opinions of trực tiếp bóng đá k+ commune-level tax advisory council. trực tiếp bóng đá k+ fixed tax rate is calculated on a calendar year basis or monthly for seasonal businesses.
Additionally, in trực tiếp bóng đá k+ event of changes in industry, business size, suspension, or temporary suspension 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 rate.
What are procedures fordisclosingthe list of household businesses paying fixed tax required to pay tax for trực tiếp bóng đá k+ second time by trực tiếp bóng đá k+ tax authorities in Vietnam?
Based on Clause 9, Article 13 ofCircular 40/2021/TT-BTC, trực tiếp bóng đá k+ tax authority publicly discloses trực tiếp bóng đá k+ list of household businesses paying fixed tax required to pay taxes for trực tiếp bóng đá k+ second time as follows:
(1)At trực tiếp bóng đá k+ Tax Department Level
- trực tiếp bóng đá k+ Tax Department publicly discloses trực tiếp bóng đá k+ list of household businesses paying fixed tax required to pay taxes for trực tiếp bóng đá k+ second time before January 30 annually on trực tiếp bóng đá k+ tax sector's electronic information portal.
- In cases of new business start-up by household businesses paying fixed tax or changes in trực tiếp bóng đá k+ tax liability, change in business status, trực tiếp bóng đá k+ Tax Department publicly discloses or adjusts trực tiếp bóng đá k+ information on trực tiếp bóng đá k+ tax sector's electronic information portal no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ month trực tiếp bóng đá k+ household business paying fixed tax starts business or experiences changes.
(2)At trực tiếp bóng đá k+ Tax Branch Level
- trực tiếp bóng đá k+ Tax Branch publicly discloses trực tiếp bóng đá k+ list of household businesses paying fixed tax required to pay taxes for trực tiếp bóng đá k+ second time before January 30 annually at trực tiếp bóng đá k+ one-stop section of trực tiếp bóng đá k+ Tax Branch, trực tiếp bóng đá k+ district People's Committee; at trực tiếp bóng đá k+ door, gate, or convenient locations for accessing information, suitable places of trực tiếp bóng đá k+ commune, ward, commune-level town People's Committee headquarters; Tax Team headquarters; Market administration Board for public supervision.
- trực tiếp bóng đá k+ Tax Branch sends materials disclosing trực tiếp bóng đá k+ list of household businesses paying fixed tax required to pay taxes for trực tiếp bóng đá k+ second time to trực tiếp bóng đá k+ People's Council and trực tiếp bóng đá k+ Fatherland Front of district, ward, commune-level town no later than January 30, stating trực tiếp bóng đá k+ address, and trực tiếp bóng đá k+ time period trực tiếp bóng đá k+ Tax Branch receives feedback (if any) from trực tiếp bóng đá k+ People's Council and trực tiếp bóng đá k+ Fatherland Front of trực tiếp bóng đá k+ district, ward, commune-level town.
- trực tiếp bóng đá k+ Tax Branch is responsible for publicly notifying trực tiếp bóng đá k+ location of trực tiếp bóng đá k+ public disclosure of trực tiếp bóng đá k+ list of household businesses paying fixed tax required to pay taxes for trực tiếp bóng đá k+ second time, receiving address for feedback (telephone number, fax number, address at trực tiếp bóng đá k+ one-stop section, electronic mailbox address) concerning trực tiếp bóng đá k+ publicly disclosed content so that household businesses paying fixed tax are informed.
- trực tiếp bóng đá k+ publicly disclosed materials at trực tiếp bóng đá k+ Tax Branch level are implemented similarly to trực tiếp bóng đá k+ public disclosure on trực tiếp bóng đá k+ tax sector's electronic information portal at trực tiếp bóng đá k+ Tax Department level.
