Which agency is responsible for trực tiếp bóng đá việt nam hôm nay deduction when an overseas supplier does not apply for taxpayer registration in Vietnam?
Which agency is responsible for trực tiếp bóng đá việt nam hôm nay deduction when an overseas supplier does not apply for taxpayer registration in Vietnam?
Based on Clause 2, Article 81 ofCircular 80/2021/TT-BTC, the following is stipulated:
Responsibilities of relevant organizations and individualsư in Vietnam when buying goods and services from overseas suppliers
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- In cases where an individual purchases goods or services from an overseas supplier, and the supplier does not apply for taxpayer registration, trực tiếp bóng đá việt nam hôm nay declaration, or trực tiếp bóng đá việt nam hôm nay payment in Vietnam as prescribed in Articles 76, 77, 78, and 79 of this Circular, then commercial banks and organizations providing intermediary payment services have the responsibility to withhold and pay on behalf of the supplier as stipulated at Point a, Clause 3, Article 30 of Decree 126/2020/ND-CP.
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Additionally, Point a, Clause 3, Article 30 ofDecree 126/2020/ND-CPregulates the Duties and Powers of Commercial Banks and Organizations Providing Intermediary Payment Services as follows:
Duties and Powers of Commercial Banks and Organizations Providing Intermediary Payment Services
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- To withhold and pay on behalf of the trực tiếp bóng đá việt nam hôm nay obligations of overseas suppliers without permanent establishments in Vietnam who engage in e-commerce, digital platform-based business with organizations and individuals in Vietnam (hereinafter referred to as overseas suppliers) as stipulated in Clause 3, Article 27 of the Law on trực tiếp bóng đá việt nam hôm nay Administration as follows:
a) For an overseas supplier who has not performed registration, declaration, or trực tiếp bóng đá việt nam hôm nay payment, commercial banks, and organizations providing intermediary payment services will withhold and pay trực tiếp bóng đá việt nam hôm nay obligations according to the legal provisions on trực tiếp bóng đá việt nam hôm nay for each product, good, or service that an individual in Vietnam pays to the overseas supplier related to e-commerce business activities, digital platform-based business.
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From the above two provisions, it can be observed that in cases where an overseas supplier has not completed registration, declaration, or trực tiếp bóng đá việt nam hôm nay payment in Vietnam, commercial banks and organizations providing intermediary payment services have the responsibility to withhold and pay on behalf of the trực tiếp bóng đá việt nam hôm nay obligations for each product, good, or service that an individual in Vietnam pays to the overseas supplier related to e-commerce business activities, digital platform-based business.
Which agency is responsible for trực tiếp bóng đá việt nam hôm nay deduction when an overseas supplier does not apply for taxpayer registration in Vietnam?(Image from Internet)
How shall an overseas supplier declare and calculate trực tiếp bóng đá việt nam hôm nay directly in Vietnam?
Pursuant to Article 77 ofCircular 80/2021/TT-BTC, the declaration and direct calculation of trực tiếp bóng đá việt nam hôm nay by overseas suppliers in Vietnam are stipulated as follows:
- overseas suppliers must declare trực tiếp bóng đá việt nam hôm nay directly at the electronic portal of the General Department of Taxation, using the electronic transaction authentication code provided by the trực tiếp bóng đá việt nam hôm nay authority through the General Department of Taxation's electronic portal and send electronic trực tiếp bóng đá việt nam hôm nay declaration dossiers to the managing trực tiếp bóng đá việt nam hôm nay authority, as follows:
+ trực tiếp bóng đá việt nam hôm nay declaration for overseas suppliers is a type of trực tiếp bóng đá việt nam hôm nay declared and paid quarterly.
+ Electronic trực tiếp bóng đá việt nam hôm nay declaration form number 02/NCCNN is issued with Appendix I ofCircular 80/2021/TT-BTC.
+ overseas suppliers pay value-added trực tiếp bóng đá việt nam hôm nay and corporate income trực tiếp bóng đá việt nam hôm nay based on the percentage calculated on revenue.
+ The revenue subject to value-added trực tiếp bóng đá việt nam hôm nay is the revenue received by the overseas supplier.
+ The revenue subject to corporate income trực tiếp bóng đá việt nam hôm nay is the revenue received by the overseas supplier.
+ The percentage used to calculate value-added trực tiếp bóng đá việt nam hôm nay on revenue is prescribed in Point b, Clause 2, Article 8 ofDecree 209/2013/ND-CP.
+ The percentage used to calculate corporate income trực tiếp bóng đá việt nam hôm nay on revenue is prescribed in Clause 3, Article 11 ofDecree No. 218/2013/ND-CP.
- In cases where, after completing the procedures for trực tiếp bóng đá việt nam hôm nay declaration and payment, the overseas supplier discovers errors, they must make a declaration to adjust the payable trực tiếp bóng đá việt nam hôm nay amount arising in Vietnam using form number 02/NCCNN issued with Appendix I ofCircular 80/2021/TT-BTC.
- overseas suppliers use the electronic transaction authentication code provided directly by the managing trực tiếp bóng đá việt nam hôm nay authority to authenticate when declaring or adjusting.
- After the overseas supplier declares trực tiếp bóng đá việt nam hôm nay and makes any necessary adjustments (if any), the managing trực tiếp bóng đá việt nam hôm nay authority assigns and notifies the overseas supplier of the code for the state budget payment, which serves as the basis for the overseas supplier to pay trực tiếp bóng đá việt nam hôm nay.
- overseas suppliers are responsible for storing the information used to identify transactions of organizations and individuals purchasing goods originating in Vietnam to facilitate inspection and audit by the trực tiếp bóng đá việt nam hôm nay authority.
- In cases where the overseas supplier is located in a country or territory that has signed a trực tiếp bóng đá việt nam hôm nay agreement with Vietnam, procedures for trực tiếp bóng đá việt nam hôm nay exemption or reduction shall be implemented according to the agreement to avoid double taxation as stipulated in Article 62 ofCircular 80/2021/TT-BTC.
Downloadform number 02/NCCNN issued with Appendix I ofCircular 80/2021/TT-BTC
How does an overseas supplier register for e-trực tiếp bóng đá việt nam hôm nay transactions in Vietnam?
According to Article 74 ofCircular 80/2021/TT-BTC, the registration for e-trực tiếp bóng đá việt nam hôm nay transactions by overseas suppliers is regulated as follows:
- overseas suppliers carry out electronic trực tiếp bóng đá việt nam hôm nay transaction registration along with the initial taxpayer registration through the electronic portal of the General Department of Taxation, ensuring the following conditions are met: Ability to access and use the Internet; possession of an email address to transact with the direct managing trực tiếp bóng đá việt nam hôm nay authority.
- overseas suppliers must register one official email address to receive all notifications during the process of electronic transactions with the direct managing trực tiếp bóng đá việt nam hôm nay authority.
- After successfully completing the initial taxpayer registration, the General Department of Taxation's electronic portal sends information regarding the electronic transaction account and trực tiếp bóng đá việt nam hôm nay code to the registered email address of the taxpayer to perform trực tiếp bóng đá việt nam hôm nay procedures on the General Department of Taxation's electronic portal.
