Who is eligible for deadline extension for trực tiếp bóng đá hôm nay payment in Vietnam in 2024 under Decree 64?
Who is eligible for deadline extension for trực tiếp bóng đá hôm nay payment in Vietnam in 2024 under Decree 64?
Based on Article 4 ofDecree 64/2024/ND-CP, the regulations are as follows:
Extension of the Deadline for Tax and trực tiếp bóng đá hôm nay Payment
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4. Regarding trực tiếp bóng đá hôm nay
An extension is granted for the payment of 50% of the trực tiếp bóng đá hôm nay required in 2024 (the amount payable in the second period of 2024) for enterprises, organizations, households, trực tiếp bóng đá hôm nay individuals outlined in Article 3 of this Decree who are being directly leased land by the State through a Decision or Contract from a competent state agency in the form of annual trực tiếp bóng đá hôm nay payment. The extension period is 02 months from October 31, 2024.
Specifically, the following entities directly leased land by the State via a Decision or Contract from a competent state agency in the form of annual trực tiếp bóng đá hôm nay payment are eligible for trực tiếp bóng đá hôm nay payment extension:
(1) Enterprises, organizations, households, business households, trực tiếp bóng đá hôm nay individuals engaged in production in the following economic sectors:
- Agriculture, forestry, trực tiếp bóng đá hôm nay fisheries;
- Manufacturing trực tiếp bóng đá hôm nay processing of food; textiles; apparel production; leather trực tiếp bóng đá hôm nay related products; wood processing trực tiếp bóng đá hôm nay products made from wood, bamboo (except beds, wardrobes, tables, chairs); production of products from straw, thatch, trực tiếp bóng đá hôm nay plaited materials; paper production trực tiếp bóng đá hôm nay products from paper; rubber trực tiếp bóng đá hôm nay plastic products production; production of non-metallic mineral products; metal production; mechanical processing; metal treatment trực tiếp bóng đá hôm nay coating; production of electronic products, computers, trực tiếp bóng đá hôm nay optical products; automobile manufacturing trực tiếp bóng đá hôm nay other motor vehicles; production of beds, wardrobes, tables, chairs;
- Construction;
- Publishing activities; film activities, television programming, sound recording, trực tiếp bóng đá hôm nay music publishing;
- Crude oil trực tiếp bóng đá hôm nay natural gas extraction (extension does not apply to corporate income tax on crude oil, condensate, trực tiếp bóng đá hôm nay natural gas collected according to agreements, contracts);
- Beverage production; printing trực tiếp bóng đá hôm nay copying of various types; coke production, refined petroleum products; production of chemicals trực tiếp bóng đá hôm nay chemical products; production of fabricated metal products (except machinery trực tiếp bóng đá hôm nay equipment); motorcycle trực tiếp bóng đá hôm nay motorbike production; machinery trực tiếp bóng đá hôm nay equipment repair, maintenance, trực tiếp bóng đá hôm nay installation;
- Water drainage trực tiếp bóng đá hôm nay wastewater treatment.
(2) Enterprises, organizations, households, business households, trực tiếp bóng đá hôm nay individuals engaged in business in the following economic sectors:
- Transportation trực tiếp bóng đá hôm nay warehousing; accommodation trực tiếp bóng đá hôm nay food services; education trực tiếp bóng đá hôm nay training; healthcare trực tiếp bóng đá hôm nay social assistance activities; real estate business activities;
- Labor trực tiếp bóng đá hôm nay employment services; travel agency activities, tour business, trực tiếp bóng đá hôm nay related supportive services related to promotion trực tiếp bóng đá hôm nay tour organization;
- Creative, artistic, trực tiếp bóng đá hôm nay entertainment activities; activities of libraries, archives, museums, trực tiếp bóng đá hôm nay other cultural activities; sports, amusement, trực tiếp bóng đá hôm nay entertainment activities; film projection activities;
- Broadcasting activities; computer programming, consultancy, trực tiếp bóng đá hôm nay related computer services; information service activities;
- Supporting services for mining.
The economic sectors mentioned in clauses 1 trực tiếp bóng đá hôm nay 2 of this Article are determined according toDecision 27/2018/QD-TTgon the promulgation of the Vietnamese economic sector system.
The classification of economic sectors following Appendix I issued withDecision 27/2018/QD-TTgincludes 5 levels, trực tiếp bóng đá hôm nay determining the economic sector is applied based on the principles:
+ If the name of the economic sector mentioned in clauses 1 trực tiếp bóng đá hôm nay 2 of this Article belongs to level 1, the sector to be applied under the extension includes all economic sectors at levels 2, 3, 4, trực tiếp bóng đá hôm nay 5 of level 1;
+ If it belongs to level 2, the sector to be applied under the extension includes all economic sectors at levels 3, 4, trực tiếp bóng đá hôm nay 5 of level 2;
+ If it belongs to level 3, the sector to be applied under the extension includes all economic sectors at levels 4 trực tiếp bóng đá hôm nay 5 of level 3;
+ If it belongs to level 4, the sector to be applied under the extension includes all economic sectors at level 5 of level 4.
- Enterprises, organizations, households, trực tiếp bóng đá hôm nay business households engaged in producing prioritized supporting industrial products; key mechanical products.
Prioritized supporting industrial products are determined according to Decree 111/2015/ND-CP; key mechanical products are determined according to Decision 319/QD-TTg approving the Strategy for the Development of Vietnam's Mechanical Industry to 2025, with a vision to 2035.
- Small trực tiếp bóng đá hôm nay micro enterprises are determined according to the provisions of the Law on Support for Small trực tiếp bóng đá hôm nay Medium Enterprises 2017 trực tiếp bóng đá hôm nay Decree 80/2021/ND-CP.
The economic sectors, fields of enterprises, organizations, households, trực tiếp bóng đá hôm nay business households mentioned in clauses 1, 2, trực tiếp bóng đá hôm nay 3 of Article 3 ofDecree 64/2024/ND-CPare the sectors trực tiếp bóng đá hôm nay fields where the entities have production trực tiếp bóng đá hôm nay business activities trực tiếp bóng đá hôm nay generate revenue in 2023 or 2024.
Who is eligible for deadline extension for trực tiếp bóng đá hôm nay payment in Vietnam in 2024 under Decree 64?(Image from Internet)
Policy of deadline extension for trực tiếp bóng đá hôm nay paymentin Vietnam in 2024
According to Article 4 ofDecree 64/2024/ND-CPregulating the trực tiếp bóng đá hôm nay payment extension for the year 2024 is as follows:
- Extending the deadline for trực tiếp bóng đá hôm nay payment for 50% of the trực tiếp bóng đá hôm nay arising in 2024 (the amount payable in the second period of 2024) for enterprises, organizations, households, and individuals detailed in Article 3 ofDecree 64/2024/ND-CPbeing directly leased land by the State through a Decision or Contract from competent state agencies in the form of annual trực tiếp bóng đá hôm nay payment. The extension period is 02 months from October 31, 2024.
- This provision applies even if enterprises, organizations, households, trực tiếp bóng đá hôm nay individuals have multiple Decisions, Contracts of direct land lease from the state trực tiếp bóng đá hôm nay engage in various production trực tiếp bóng đá hôm nay business activities, including economic sectors trực tiếp bóng đá hôm nay fields stipulated in clauses 1, 2, trực tiếp bóng đá hôm nay 3 of Article 3 ofDecree 64/2024/ND-CP.
What is the deadline for submitting trực tiếp bóng đá hôm nay extension application in Vietnam?
Based on Article 5 ofDecree 64/2024/ND-CPregulating the procedure for requesting trực tiếp bóng đá hôm nay extension as follows:
Procedure for Extension
1. Taxpayers directly declaring and paying taxes with the tax authority subject to extension shall submit a trực tiếp bóng đá hôm nay extension application (hereinafter referred to as Extension Proposal) for the first time or as a replacement in case of errors (by electronic means; directly delivering paper copies to the tax authority or sending via postal services) according to the Form in the Appendix issued with this Decree to the directly managing tax authority once for the entire amount of tax and trực tiếp bóng đá hôm nay arising in the extended tax calculation periods, at the same time as submitting the monthly (or quarterly) tax return dossier according to law on tax management. If the Extension Proposal is not submitted simultaneously with the tax return filing time of the month (or quarter), the deadline for submission is by September 30, 2024, and the tax authority will still extend the tax and trực tiếp bóng đá hôm nay of the periods due for extension before the Extension Proposal submission.
If taxpayers have extension requests covering multiple areas managed by different tax authorities, the tax authority directly managing the taxpayer is responsible for forwarding the Extension Proposal information to the relevant managing tax authorities.
2. Taxpayers themselves determine and are responsible for ensuring that their extension requests are accurate eligible entities under this Decree. If taxpayers submit the Extension Proposal to the tax authority after September 30, 2024, they shall not be eligible for tax and trực tiếp bóng đá hôm nay extension under this Decree. If taxpayers submit additional declarations of the tax calculation period extended, leading to an increase in the payable amount and submit them to the tax authority before the extension deadline expires, the extended tax includes the increased amount due to the additional declaration. If taxpayers submit additional declarations of the extended tax calculation period after the extension deadline expires, the additional payable amount shall not be extended.
Therefore, the deadline for submitting the trực tiếp bóng đá hôm nay extension application is September 30, 2024.
If submitted after September 30, 2024, the extension for tax and trực tiếp bóng đá hôm nay will not be granted.
