When shall taxpayers register their trực tiếp bóng đá k+ declaration obligations electronically in Vietnam?

When shall taxpayers register their trực tiếp bóng đá k+ declaration obligations electronically in Vietnam?

Based on Clause 1, Article 15 ofCircular 19/2021/TT-BTCgoverning the initial registration of trực tiếp bóng đá k+ declaration obligations as follows:

Registration of trực tiếp bóng đá k+ declaration obligations

1. Initial registration of trực tiếp bóng đá k+ declaration obligations:

a) Taxpayers shall register their trực tiếp bóng đá k+ declaration obligations simultaneously with taxpayer registration or enterprise registration in accordance with the law on trực tiếp bóng đá k+ management, enterprise registration, and as stipulated in Section 2, Chapter II of this Circular.

b) The trực tiếp bóng đá k+ authority bases on the information provided in the taxpayer registration/enterprise registration dossier of the taxpayer, who has been assigned a trực tiếp bóng đá k+ code/business code, to determine the taxpayer’s trực tiếp bóng đá k+ declaration obligationss, including: the types of taxes the taxpayer must declare, the trực tiếp bóng đá k+ declaration period (monthly, quarterly, annually, upon each occurrence, final trực tiếp bóng đá k+ settlement), the deadline for filing the trực tiếp bóng đá k+ return, and the trực tiếp bóng đá k+ return form; and sends information about the trực tiếp bóng đá k+ declaration obligations to the taxpayer via the General Department of Taxation's electronic portal.

c) The taxpayer is responsible for checking information regarding their trực tiếp bóng đá k+ declaration obligations on the General Department of Taxation’s electronic portal. If the taxpayer finds that the information is incomplete or incorrect, they must adjust and supplement their trực tiếp bóng đá k+ declaration obligationss as stated in Point b, Clause 2 of this Article.

d) The taxpayer submits the trực tiếp bóng đá k+ return as per the registered trực tiếp bóng đá k+ declaration obligations with the trực tiếp bóng đá k+ authorities and in accordance with the Law on trực tiếp bóng đá k+ Management.

dd) The trực tiếp bóng đá k+ authority, based on the taxpayer’s trực tiếp bóng đá k+ declaration obligations information, will regularly urge the taxpayer to file their trực tiếp bóng đá k+ returns and impose penalties for violations related to filing trực tiếp bóng đá k+ returns as prescribed by the Law on trực tiếp bóng đá k+ Management.

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According to the above regulation, taxpayers are required to register their initial electronic trực tiếp bóng đá k+ declaration obligations simultaneously with taxpayer registration or enterprise registration.

When shall taxpayers register their trực tiếp bóng đá k+ declaration obligations electronically in Vietnam?(Image from the Internet)

What is the deadline forsubmittingwritten request for change from monthly trực tiếp bóng đá k+ period to quarterly one electronically in Vietnam?

Pursuant to Point a, Clause 2, Article 15 ofCircular 19/2021/TT-BTCthe regulation is as follows:

Registration of trực tiếp bóng đá k+ declaration obligations

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2. Change of Information Regarding trực tiếp bóng đá k+ declaration obligations

a) Changing the trực tiếp bóng đá k+ Calculation Period from Monthly to Quarterly:

a.1) Taxpayers, when there is a change in trực tiếp bóng đá k+ calculation period information as stipulated in Article 9 of Decree No. 126/2020/ND-CP, should prepare a written request to change the trực tiếp bóng đá k+ calculation period from a month to a quarter (according to form No. 01/DK-TDKTT as stipulated in Appendix I issued together with Decree No. 126/2020/ND-CP) and send it to the trực tiếp bóng đá k+ authority in accordance with Point a, Clause 5, Article 4 of this Circular no later than January 31 of the year in which quarterly trực tiếp bóng đá k+ filing begins.

a.2) The trực tiếp bóng đá k+ authority shall send a Notice of Receipt of Electronic trực tiếp bóng đá k+ Dossier (according to form No. 01-1/TB-TDT issued with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

- If the trực tiếp bóng đá k+ authority finds that the taxpayer does not meet the conditions for quarterly trực tiếp bóng đá k+ filing, the trực tiếp bóng đá k+ authority will send a written notice to the taxpayer as per Point d, Clause 2, Article 9 of Decree No. 126/2020/ND-CP.

- If the taxpayer meets the conditions for quarterly trực tiếp bóng đá k+ filing, the trực tiếp bóng đá k+ authority updates the taxpayer’s changed trực tiếp bóng đá k+ declaration obligations information in the trực tiếp bóng đá k+ sector application system and the General Department of Taxation’s electronic portal.

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Thus, taxpayers must submit their written request for change from monthly trực tiếp bóng đá k+ period to quarterly one electronically no later than January 31 of the year in which quarterly trực tiếp bóng đá k+ filing begins.

What are regulations onprocessing of trực tiếp bóng đá k+ declaration dossiersin Vietnam?

The processing of trực tiếp bóng đá k+ declaration dossiers is carried out as regulated in Article 17Circular 19/2021/TT-BTCas follows:

- The General Department of Taxation's electronic portal updates the trực tiếp bóng đá k+ returns received electronically into the trực tiếp bóng đá k+ administration system of the trực tiếp bóng đá k+ sector and the trực tiếp bóng đá k+ authority directly governing the taxpayer is responsible for processing the taxpayer's trực tiếp bóng đá k+ returns.

- If the trực tiếp bóng đá k+ authority detects that the trực tiếp bóng đá k+ return does not fall under their responsibility for processing, the trực tiếp bóng đá k+ authority will notify the taxpayer to adjust the trực tiếp bóng đá k+ return information.

- During the process of resolving incomplete trực tiếp bóng đá k+ return information that requires explanation or additional documents, the trực tiếp bóng đá k+ authority sends a Notice requesting an explanation and/or supplementation of documents (according to form No. 01/TB-BSTT-NNT issued withDecree 126/2020/ND-CP) to the taxpayer as per Clause 2, Article 5Circular 19/2021/TT-BTC.

- The General Department of Taxation’s electronic portal receives the explanation, additional information, and documents sent by the taxpayer electronically as prescribed in Clause 2, Article 16Circular 19/2021/TT-BTC.

- Returning Results of trực tiếp bóng đá k+ Return Processing

- The trực tiếp bóng đá k+ authority records the taxpayer’s payable trực tiếp bóng đá k+ amount as declared by the taxpayer and issues a Notice of Acceptance of the electronic trực tiếp bóng đá k+ return (according to form No. 01-2/TB-TDT issued withCircular 19/2021/TT-BTC), except for cases regulated in Point b, Clause 2, Article 17Circular 19/2021/TT-BTC;

- The trực tiếp bóng đá k+ authority calculates the trực tiếp bóng đá k+ and issues a trực tiếp bóng đá k+ Payment Notice according to the form stipulated inNghị định 126/2020/NĐ-CP, and sends the trực tiếp bóng đá k+ Payment Notice to the taxpayer in accordance with Clause 2, Article 5Circular 19/2021/TT-BTC.

- Specifically, for electronic registration fee returns for assets (excluding houses and land), after 30 days from the date of the Notice on paying the registration fee, if the taxpayer does not pay the registration fee as required, the Notice on paying the registration fee and the related registration fee return will no longer be valid and will be canceled.