Cơ quan quản lý thuế tính thuế và thông báo xem bóng đá trực tiếp nhà cái thuế trong trường

Which taxes shall be calculated and informed by đá bóng trực tiếp authorities in Vietnam?

Based on Article 13 ofDecree 126/2020/ND-CPwhich stipulates the cases where the đá bóng trực tiếp authority calculates đá bóng trực tiếp and notifies taxpayers as follows:

(1)The case in which the đá bóng trực tiếp authority calculates the đá bóng trực tiếp and notifies the payable đá bóng trực tiếp amount according to the taxpayer's đá bóng trực tiếp declaration dossier, applicable to specific cases as follows:

- Personal income đá bóng trực tiếp from inheritance, gifts (excluding inheritance, gifts being real estate as prescribed at point a, clause 2, Article 13 ofDecree 126/2020/ND-CP).

- Non-agricultural land use đá bóng trực tiếp for households and individuals (excluding aggregate declaration cases, where the taxpayer must self-determine the additional payable đá bóng trực tiếp due to aggregate declaration and pay it to the state budget).

- Agricultural land use đá bóng trực tiếp for households and individuals.

- Types of taxes, fees, charges, and other collections payable to the state budget for business households, individual businesses paying đá bóng trực tiếp under the presumptive method.

- Land rent, water surface rent applicable in the absence of a lease decision or lease contract (excluding land rent, water surface rent arising in economic zones, high-tech zones).

- Business license fee for business households, individual businesses paying đá bóng trực tiếp by the declaration method.

- Registration fees (excluding houses and land as prescribed at point a, clause 2, Article 13 ofDecree 126/2020/ND-CP).

- Personal income đá bóng trực tiếp from real estate transfer; from receiving inheritance, gifts being real estate (applied to the case prescribed at points d.2, d.3, clause 7, Article 11 ofDecree 126/2020/ND-CP).

(2)The case in which the đá bóng trực tiếp authority calculates the đá bóng trực tiếp and notifies the payable đá bóng trực tiếp amount based on financial obligation determination dossiers transferred by competent state management agencies. To be specific:

- Personal income đá bóng trực tiếp from real estate transfer; from receiving inheritance, gifts being real estate (applied to the case prescribed at point d.1, clause 7, Article 11 ofDecree 126/2020/ND-CP) and registration fees for houses and land.

- Land use levy (excluding land levy arising in economic zones, high-tech zones).

- Land rent, water surface rent (excluding land rent, water surface rent arising in economic zones, high-tech zones).

(3)The case in which the đá bóng trực tiếp authority notifies the payable đá bóng trực tiếp amount based on a đá bóng trực tiếp calculation document transferred from competent state management agencies. To be specific:

- Fees for the right to exploit minerals.

- Fees for the right to exploit water resources.

- Marine area usage fees.

(4)Cases in which the đá bóng trực tiếp authority determines đá bóng trực tiếp payable by taxpayers as prescribed at Article 50 of theLaw on đá bóng trực tiếp Administration 2019and Article 14 ofDecree 126/2020/ND-CP.

(5)For export and import goods, the customs authority calculates and notifies the đá bóng trực tiếp in the following cases:

- The taxpayer is determined đá bóng trực tiếp payable by the customs authority as prescribed at Article 52 of theLaw on đá bóng trực tiếp Administration 2019, Article 17 ofDecree 126/2020/ND-CP.

- The taxpayer ceases operations, does not operate at the registered business address, dissolves, or goes bankrupt without completing đá bóng trực tiếp obligations, and the customs authority calculates the đá bóng trực tiếp and notifies the đá bóng trực tiếp to identify the payable đá bóng trực tiếp amount by organizations and individuals involved as prescribed by law.

- A competent state agency requests the customs authority to determine the đá bóng trực tiếp amount for confiscated export, import goods as a handling basis according to legal regulations.

- Imported goods that have not paid any taxes at the import stage, are subject to seizure and sell-off by competent agencies; if the goods are taxed at the import stage, the customs authority calculates the đá bóng trực tiếp and notifies the auction organizer to pay the đá bóng trực tiếp amount.

- The taxpayer is administratively fined for đá bóng trực tiếp management violations, where the fine amount is calculated based on the undeclared đá bóng trực tiếp amount, the evaded đá bóng trực tiếp amount.

- Imported goods exempt from đá bóng trực tiếp or not subject to đá bóng trực tiếp, where the customs declarant uses them as collateral or mortgages as loan security, if the credit institution must handle the collateral or mortgage assets according to law to recover the debt, but the customs declarant has not filed a new customs declaration or paid full đá bóng trực tiếp as prescribed by customs law, the customs authority calculates and notifies the credit institution of the payable đá bóng trực tiếp amount.

- Customs fees; fees for goods, luggage, and vehicles in transit.

Which taxes shall be calculated and informed by đá bóng trực tiếp authorities in Vietnam?(Image from the Internet)

What are the deadlines for the đá bóng trực tiếp authority to issue đá bóng trực tiếp notices in Vietnam?

Based on Article 13 ofDecree 126/2020/ND-CPwhich stipulates the deadlines for the đá bóng trực tiếp authority to issue đá bóng trực tiếp notices as follows:

(1)The deadline for the đá bóng trực tiếp authority to issue đá bóng trực tiếp notices from the date of receiving the valid, complete đá bóng trực tiếp declaration dossier in the correct format from the taxpayer in the following specific cases:

- For cases prescribed at point a, point b, point c, clause 1, Article 13 ofDecree 126/2020/ND-CP:

+ No later than 5 working days from the date the taxpayer submits directly to the đá bóng trực tiếp authority or the receiving agency forwards the dossier via the one-stop-shop mechanism for the first declaration, declaration upon changes in calculation basis factors, additional declaration. In the case of changing taxpayers but the previous taxpayer has completed the đá bóng trực tiếp obligation for the year, the đá bóng trực tiếp authority does not issue a đá bóng trực tiếp notice.

+ No later than April 30 for annual đá bóng trực tiếp obligations (except for aggregate declarations as provided at point b.5, clause 3, Article 10 ofDecree 126/2020/ND-CP).

+ In case the local harvesting season for agricultural products does not coincide with the deadline for the agricultural land use đá bóng trực tiếp payment, the đá bóng trực tiếp authority is allowed to extend the issuing đá bóng trực tiếp notice deadline but not more than 60 days compared to the prescribed deadline.

- In case the đá bóng trực tiếp declaration dossier is invalid, incomplete, or not in the prescribed format, the đá bóng trực tiếp authority notifies the taxpayer as prescribed in clause 2, Article 48 of theLaw on đá bóng trực tiếp Administration 2019or cooperates with competent state agencies to verify the information as a basis for đá bóng trực tiếp calculation and issuance of đá bóng trực tiếp notice as prescribed.

- Immediately on the working day or at the latest by the following working day for the cases prescribed at point g, clause 1, Article 13 ofDecree 126/2020/ND-CP.

(2)For business households, individual businesses prescribed at point d and point e, clause 1, Article 13 ofDecree 126/2020/ND-CP:

- No later than the 20th day of the month in which the đá bóng trực tiếp payable arises for newly established business households, individual businesses.

- No later than January 20 each year for subsequent years.

(3)The deadline for the đá bóng trực tiếp authority to issue and send đá bóng trực tiếp notices to taxpayers for the cases prescribed at point đ, point h, clause 1, and clause 2, Article 13 ofDecree 126/2020/ND-CPfrom the date of receiving the taxpayer's đá bóng trực tiếp declaration dossier, transferred information slips to determine financial obligations on land and complete legal documents from competent state agencies. To be specific:

- No later than 5 working days for information slips to determine financial obligations on land transferred by competent state agencies, except for the case prescribed at point b, clause 6, Article 13 ofDecree 126/2020/ND-CP; documents from competent state agencies determining the land rent, and water surface rent payable already notified to the taxpayer inconsistent with legal regulations; allowing for extension of land use in case of delayed land use or delayed land use progress compared to the project investment schedule, and other cases as prescribed by law.

- No later than 3 working days from the date of receiving the financial agency's document determining items deductible from the lessee’s land rent, water surface rent, land levy payable. The financial agency must determine deductible items from the taxpayer's land rent, water surface rent, land levy payable and send them to the đá bóng trực tiếp authority no later than 5 working days from the date of receiving the dossier from the Land Registration Office.

- No later than 3 working days from the date of receiving the taxpayer's đá bóng trực tiếp declaration dossier, the đá bóng trực tiếp authority issues a document using Form 01/CCTT-TDMN in Annex 2 issued withDecree 126/2020/ND-CPsent to the competent state agency to provide cadastral information as a basis for issuing the payment notice to the taxpayer.

- No later than April 30 each year, the đá bóng trực tiếp authority issues a notice of land rent, water surface rent payable sent to the taxpayer for land lease, water surface rent payment annually, and where competent authorities adjust the land rent, water surface rent for the next stable cycle, the đá bóng trực tiếp authority must recalculate and notify the taxpayer of the land rent, water surface rent payable.

(4)The deadline for the đá bóng trực tiếp authority to issue and send đá bóng trực tiếp notices to taxpayers for the case prescribed at clause 3, Article 13 ofDecree 126/2020/ND-CPfrom the date of receiving the decision, notice, document from competent state agencies. To be specific:

- No later than 10 working days from the date of receiving the decision, notice, or complete legal document from competent state agencies.

- No later than April 30 each year, the đá bóng trực tiếp authority issues a notice of payment for subsequent years for fees for the right to exploit minerals, fees for the right to exploit water resources, fees for using the marine area by the form of annual payment.

What are the principles of đá bóng trực tiếp calculation in Vietnam according to current regulations?

Based on Article 42 of theLaw on đá bóng trực tiếp Administration 2019which stipulates the principles of đá bóng trực tiếp calculation as follows:

- Taxpayers calculate their payable đá bóng trực tiếp amount, except where the đá bóng trực tiếp calculation is performed by the đá bóng trực tiếp authority as regulated by the Government of Vietnam.

- Taxpayers calculate taxes at the competent local đá bóng trực tiếp authority where their headquarters is located. In case taxpayers account for đá bóng trực tiếp centrally at the headquarters and have dependent units in a provincial administrative unit different from where the headquarters is, they declare taxes at the headquarters and calculate, allocate the đá bóng trực tiếp obligations payable to each locality where the state budget revenue is enjoyed.

- For electronic commerce, digital platform-based business activities, and other services provided by an overseas supplier without a permanent establishment in Vietnam, the overseas supplier is obliged to directly or authorizing perform taxpayer registration, declaration, and payment in Vietnam as regulated by the Minister of Finance.

- Principles of declaration and determination of đá bóng trực tiếp calculation prices for associated transactions are regulated as follows:

+ Declare and determine the price of associated transactions according to the principle of analysis, comparison with independent transactions, and the principle that the essence of operations and transactions determines đá bóng trực tiếp obligations to determine payable đá bóng trực tiếp obligations as in conditions of transactions between independent parties;

+ The price of associated transactions is adjusted according to independent transactions to declare and determine the payable đá bóng trực tiếp amount according to the principle that does not reduce taxable income;

+ Taxpayers of a small scale with low đá bóng trực tiếp risk are exempt from the provisions at point a, point b, clause 5, Article 42 of theLaw on đá bóng trực tiếp Administration 2019and are subject to simplified mechanisms in declaration and determination of associated transaction prices.