Which entities are VAT payers in Vietnam? Where is xoilac tv trực tiếp bóng đá hôm nay place to submit VAT declarations in Vietnam?

Where is xoilac tv trực tiếp bóng đá hôm nay place to submit VATdeclarations in Vietnam?

VAT is also known as Value Added Tax

According to Article 45 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay places to submit VAT declarations are regulated as follows:

- Taxpayers shall submit tax declaration dossiers to their directly managing tax authorities.

- In case tax declarations are submitted under xoilac tv trực tiếp bóng đá hôm nay one-stop shop mechanism, xoilac tv trực tiếp bóng đá hôm nay place to submit xoilac tv trực tiếp bóng đá hôm nay tax declarations shall follow xoilac tv trực tiếp bóng đá hôm nay regulations of that mechanism.

- xoilac tv trực tiếp bóng đá hôm nay place to submit tax declarations for exported or imported goods shall be as prescribed by xoilac tv trực tiếp bóng đá hôm nay Law on Customs.

- xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam regulates xoilac tv trực tiếp bóng đá hôm nay places for submitting tax declarations for xoilac tv trực tiếp bóng đá hôm nay following cases:

+ Taxpayers with multiple production and business activities;

+ Taxpayers conducting production and business activities in multiple locations; taxpayers with tax obligations for types of taxes declared and paid each occurrence;

+ Taxpayers with arising tax obligations for revenues from land; granting rights to exploit water resources, mineral resources;

+ Taxpayers with arising obligations for personal income tax finalization;

+ Taxpayers declaring tax through electronic transactions and other necessary cases.

Which entities are VAT payers in Vietnam? Where is xoilac tv trực tiếp bóng đá hôm nay place to submit VAT declarations in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

Which entities areVAT payers in Vietnam?

According to Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008, xoilac tv trực tiếp bóng đá hôm nay detailed regulations are as follows:

Taxpayers

Value Added Tax taxpayers are organizations and individuals producing, trading goods, and providing services subject to Value Added Tax (hereinafter referred to as business establishments) and organizations and individuals importing goods subject to Value Added Tax (hereinafter referred to as importers).

Through xoilac tv trực tiếp bóng đá hôm nay above regulations, consumers are xoilac tv trực tiếp bóng đá hôm nay ones who ultimately bear xoilac tv trực tiếp bóng đá hôm nay actual VAT because they are xoilac tv trực tiếp bóng đá hôm nay final payers of this tax when purchasing goods or services. However, business establishments are xoilac tv trực tiếp bóng đá hôm nay ones remitting VAT to xoilac tv trực tiếp bóng đá hôm nay state. They collect xoilac tv trực tiếp bóng đá hôm nay tax from consumers and subsequently submit it to xoilac tv trực tiếp bóng đá hôm nay tax authorities.

Vietnam: What is xoilac tv trực tiếp bóng đá hôm nay reverse VAT calculation formula (when xoilac tv trực tiếp bóng đá hôm nay selling price includes VAT)?

When xoilac tv trực tiếp bóng đá hôm nay selling price already includes VAT, reverse VAT calculation is required to determine xoilac tv trực tiếp bóng đá hôm nay amount of tax payable. xoilac tv trực tiếp bóng đá hôm nay reverse VAT calculation formula is as follows:

Pre-tax amount = Post-tax amount / (1 + VAT rate)

Tax amount = Pre-tax amount x VAT rate

xoilac tv trực tiếp bóng đá hôm nay tax rate is xoilac tv trực tiếp bóng đá hôm nay VAT rate applied to goods or services.

- Cases of applying reverse VAT include:

+ Pawn services.

+ Package tourism services (including meals, accommodations, transportation).

+ Various taxable books sold at printed cover prices.

+ Various lottery tickets, transportation tickets, and stamps with prices that include VAT.

Note: xoilac tv trực tiếp bóng đá hôm nay reverse VAT calculation formula above is for reference only.

Procedure for Extending xoilac tv trực tiếp bóng đá hôm nay Deadline for VAT Payment?

According to Article 5 ofDecree 64/2024/ND-CP, xoilac tv trực tiếp bóng đá hôm nay specific procedures for extending xoilac tv trực tiếp bóng đá hôm nay deadline for VAT payment are as follows:

- Taxpayers directly declaring, paying taxes with tax authorities are eligible for extension, must submit a Request for Tax Payment Extension and land rent (hereinafter referred to as Request for Extension) initially or as a replacement when errors are detected (electronically; direct submission of paper documents to xoilac tv trực tiếp bóng đá hôm nay tax authority, or by postal service) according to xoilac tv trực tiếp bóng đá hôm nay form in xoilac tv trực tiếp bóng đá hôm nay appendix promulgated with this Decree to xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority once for xoilac tv trực tiếp bóng đá hôm nay total tax, land rent arising in xoilac tv trực tiếp bóng đá hôm nay taxable periods extended at xoilac tv trực tiếp bóng đá hôm nay same time as submitting monthly (or quarterly) tax declarations as per tax administration laws. If xoilac tv trực tiếp bóng đá hôm nay Request for Extension is not submitted concurrently with xoilac tv trực tiếp bóng đá hôm nay tax declaration filing time of xoilac tv trực tiếp bóng đá hôm nay month (or quarter), xoilac tv trực tiếp bóng đá hôm nay latest deadline is September 30, 2024, xoilac tv trực tiếp bóng đá hôm nay tax agency will still extend xoilac tv trực tiếp bóng đá hôm nay tax and land rent for xoilac tv trực tiếp bóng đá hôm nay periods arising before submitting xoilac tv trực tiếp bóng đá hôm nay Request for Extension.

- In cases where taxpayers have extended items in various locations managed by different tax authorities, xoilac tv trực tiếp bóng đá hôm nay directly managing tax office is responsible for communicating xoilac tv trực tiếp bóng đá hôm nay Request for Extension information with relevant managing tax authorities.

- Taxpayers must self-determine and assume responsibility for correctly requesting extensions in accordance with this Decree. If taxpayers submit xoilac tv trực tiếp bóng đá hôm nay Request for Extension to xoilac tv trực tiếp bóng đá hôm nay tax authority after September 30, 2024, they will not qualify for a tax and land rent extension according to xoilac tv trực tiếp bóng đá hôm nay provisions of this Decree. In cases where taxpayers amend their tax declaration for xoilac tv trực tiếp bóng đá hôm nay period entitled to extension, resulting in an increased amount owed, and they submit it to xoilac tv trực tiếp bóng đá hôm nay tax agency before xoilac tv trực tiếp bóng đá hôm nay extended deadline, xoilac tv trực tiếp bóng đá hôm nay extended tax includes xoilac tv trực tiếp bóng đá hôm nay additional amount owed due to declaration amendment. If taxpayers amend tax declarations for xoilac tv trực tiếp bóng đá hôm nay period entitled to extension after xoilac tv trực tiếp bóng đá hôm nay extended tax deadline, xoilac tv trực tiếp bóng đá hôm nay additional amount owed from such amendment will not be extended.

- Tax authorities do not need to notify taxpayers about accepting tax and land rent extensions. In instances where during xoilac tv trực tiếp bóng đá hôm nay extension period, tax authorities ascertain taxpayers do not fall under extension categories, they will issue a notice to taxpayers about non-extension, requiring them to remit full required tax, land rent and late payment amounts for xoilac tv trực tiếp bóng đá hôm nay intervening period into xoilac tv trực tiếp bóng đá hôm nay state treasury. Post-extension periods found through audits or inspections, where authoritative bodies recognize taxpayers not within xoilac tv trực tiếp bóng đá hôm nay extent of xoilac tv trực tiếp bóng đá hôm nay extension under this Decree, require taxpayers to deposit xoilac tv trực tiếp bóng đá hôm nay shortfall taxes, fines, and late fees into xoilac tv trực tiếp bóng đá hôm nay state budget.

- No late payment fees are calculated for tax, land rent amounts extended within xoilac tv trực tiếp bóng đá hôm nay authorized extension period (including cases where taxpayers submit Requests for Extension post submitting tax declaration dossiers as per clause 1 of this Article, or cases where authorized bodies identify taxpayers eligible for extension with an increased amount owed for extended taxable periods). If tax authorities have calculated late payment fees (if any) for tax dossiers subject to extension under this Decree’s provisions, xoilac tv trực tiếp bóng đá hôm nay tax authority will adjust and not calculate late payment fees.

- Contractors of basic construction works funded with state budget capital, payment from xoilac tv trực tiếp bóng đá hôm nay state budget for basic construction of projects using ODA capital subject to VAT when processing payments with xoilac tv trực tiếp bóng đá hôm nay State Treasury must enclose notification of xoilac tv trực tiếp bóng đá hôm nay tax authority having received xoilac tv trực tiếp bóng đá hôm nay Request for Extension or xoilac tv trực tiếp bóng đá hôm nay Request for Extension with confirmation of submission to xoilac tv trực tiếp bóng đá hôm nay contractor’s tax authority. xoilac tv trực tiếp bóng đá hôm nay State Treasury bases itself on xoilac tv trực tiếp bóng đá hôm nay documentation submitted by xoilac tv trực tiếp bóng đá hôm nay investors to postpone VAT deduction during xoilac tv trực tiếp bóng đá hôm nay extension period. At xoilac tv trực tiếp bóng đá hôm nay expiry of xoilac tv trực tiếp bóng đá hôm nay extension, contractors must remit xoilac tv trực tiếp bóng đá hôm nay entire VAT amount extended as prescribed.