Which currency is used for kết quả bóng đá trực tiếp in Vietnam?
Which currency is used for kết quả bóng đá trực tiếp in Vietnam?
Under Article 7 of theTax Administration Law 2019, the regulations are as follows:
Currencies in kết quả bóng đá trực tiếp and tax payment
1. The currency for kết quả bóng đá trực tiếp and payment is the Vietnamese Dong, except for cases where kết quả bóng đá trực tiếp and payment in foreign convertible currencies are allowed.
2. Taxpayers who do bookkeeping in foreign currencies in accordance with the Accounting Law must exchange such bookkeeping into the Vietnamese dong based on the exchange rates applicable when the transaction is conducted.
3. For imported and exported goods, the currency for tax payment is the Vietnamese Dong, except for cases where kết quả bóng đá trực tiếp and payment in foreign convertible currencies are allowed. Exchange rates used for taxation shall follow provisions on customs.
4. The Minister of Finance shall stipulate the currencies of kết quả bóng đá trực tiếp and payment using foreign convertible currencies prescribed in clause 1, clause 3 and real exchange rates prescribed in clause 2 of this Article.
Thus, the currency for kết quả bóng đá trực tiếp is the Vietnamese Dong, except for cases where kết quả bóng đá trực tiếp and payment in foreign convertible currencies are allowed.
Which currency is used for kết quả bóng đá trực tiếp in Vietnam? (Image from Internet)
Where will kết quả bóng đá trực tiếp dossiers in Vietnam be submitted?
According to Article 45 of theTax Administration Law 2019, the placesto submit the kết quả bóng đá trực tiếp dossier is as follows:
- Taxpayers shall submit kết quả bóng đá trực tiếp dossiers at their supervisory tax authorities.
- Receiving authorities of kết quả bóng đá trực tiếp dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.
- Receiving authorities of customs dossiers of exports and imports are specified by theLuật Hải trực tiếp.
- The Government shall specify receiving authorities of kết quả bóng đá trực tiếp dossiers submitted by:
+ A taxpayer who has more than one business activities;
+) A taxpayer who is running business in more than one administrative division; tax declared upon incurrence
+ Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;
+ Taxpayers who have to complete their own personal income tax returns;
+ Taxpayers who declare tax electronically, and other cases.
What arethe deadlines for submission of kết quả bóng đá trực tiếp dossiers in Vietnam?
Under Article 44 of theTax Administration Law 2019, the regulation is as follows:
Deadlines for submission of kết quả bóng đá trực tiếp dossiers
1. Deadlines for submission of kết quả bóng đá trực tiếp dossiers of taxes declared monthly and quarterly:
a) For taxes declared monthly: the 20thof the month succeeding the month in which tax is incurred;
b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.
2. For taxes declared annually:
a) For annual tax statement dossiers: the last day of the 3rdmonth from the end of the calendar year or fiscal year. For annual kết quả bóng đá trực tiếp dossiers: the last day of the first month from the end of the calendar year or fiscal year
b) For annual personal income tax statements prepared by income earners: the last day of the 4thmonth from the end of the calendar year;
c) For presumptive tax declarations prepared by household businesses and individual businesses: the 15thof December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.
3. For declaration of taxes that are declared and paid upon incurrence: the 10thday from the day on which tax is incurred.
4. For kết quả bóng đá trực tiếp dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45thday from the occurrence of the event.
5. The Government shall specify the deadlines for submission of statements of farming land levies, non-farming land levies; land levies; land rents, water surface rents; mineral extraction licensing fee; water resource extraction licensing fee; registration fee; licensing fees; other amounts payable to state budget in accordance with regulations of law on management and use of public property; multinational profit reports.
6. Deadlines for submission of customs dossiers of exports and imports are specified by the Law on Customs.
7. In case a taxpayer declares tax electronically on the last day of the time limit for declaration and the information portal of the tax authority is not functional, the taxpayer may submits the electronic declaration on the next day after the online portal is functional again.
The deadlines for submitting monthly and quarterly kết quả bóng đá trực tiếp dossiers are as follows:
- For taxes declared monthly: the 20thof the month succeeding the month in which tax is incurred;
- For taxes declared quarterly: the last day of the first month of the succeeding quarter.
