Are individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations required to implement accounting policies in Vietnam?

Are individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations required to implement accounting policies in Vietnam?

Based on Article 6 ofCircular 40/2021/TT-BTC, which stipulates the vtv5 trực tiếp bóng đá hôm nay calculation method for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations as follows:

vtv5 trực tiếp bóng đá hôm nay calculation method for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations

1. The vtv5 trực tiếp bóng đá hôm nay declaration method for each arising instance is applied to individual businesses who do not operate regularly and do not have a fixed business location. Non-regular business activities are determined based on the specific characteristics of production and business activities in each field or sector and are determined by the individuals themselves to select the vtv5 trực tiếp bóng đá hôm nay declaration method as guided in this Circular. A fixed business location is a place where an individual conducts production and business activities, such as transaction locations, shops, outlets, factories, warehouses, terminals, yards, or other similar locations.

2. individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations include:

a) Mobile individual businesses;

b) Individuals as private construction contractors;

c) Individuals transferring the Vietnam national internet domain name “.vn”;

d) Individuals earning income from digital information content products and services if they do not opt for the declaration-based vtv5 trực tiếp bóng đá hôm nay payment method.

3. individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations are not required to implement accounting policies, however, they must keep invoices, documents, contracts, files proving the legality of goods and services, and present them along with the vtv5 trực tiếp bóng đá hôm nay declaration dossier for each arising instance.

4. individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations must declare vtv5 trực tiếp bóng đá hôm nay when taxable revenue arises.

Thus, according to the regulation, individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarationsare not requiredto implement accounting policies.

However, these individuals still must keep invoices, documents, contracts, files proving the legality of goods and services, and present them along with the vtv5 trực tiếp bóng đá hôm nay declaration dossier for each arising instance.

Are individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations required to implement accounting policies in Vietnam?(Image from the Internet)

Vietnam: What does the vtv5 trực tiếp bóng đá hôm nay declaration dossier for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations include?

According to the provision in Clause 1, Article 12 ofCircular 40/2021/TT-BTC, there are specific regulations as follows:

vtv5 trực tiếp bóng đá hôm nay management for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations

1. vtv5 trực tiếp bóng đá hôm nay declaration dossier

The vtv5 trực tiếp bóng đá hôm nay declaration dossier for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations is regulated at Point 8.3 Appendix I - List of vtv5 trực tiếp bóng đá hôm nay declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. To be specific:

a) vtv5 trực tiếp bóng đá hôm nay declaration form for business households and individual businesses by form No. 01/CNKD issued with this Circular;

b) Documents attached to the vtv5 trực tiếp bóng đá hôm nay declaration dossier for each arising instance include:

- Copy of the economic contract providing goods and services;

- Copy of the acceptance report, contract liquidation;

- Copies of documents proving the origin of goods such as: procurement list for agricultural products if they are domestic agricultural goods; procurement list for goods bought or exchanged by border residents if they are imported border residents' goods; invoices provided by the sellers if they are imported goods purchased from domestic business organizations or individuals; related documents to prove if they are goods produced by the individual themselves;...

The vtv5 trực tiếp bóng đá hôm nay authority has the right to request the original document to verify the accuracy of the copies compared to the originals.

...

Thus, individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations should prepare the vtv5 trực tiếp bóng đá hôm nay declaration dossier including:

- vtv5 trực tiếp bóng đá hôm nay declaration form

- Documents attached to the vtv5 trực tiếp bóng đá hôm nay declaration dossier for each arising instance include:

+ Copy of the economic contract providing goods and services;

+ Copy of the acceptance report, contract liquidation;

+ Copies of documents proving the origin of goods

Where do individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations submit their vtv5 trực tiếp bóng đá hôm nay declaration dossier in Vietnam?

According to the provision in Clause 2, Article 12 ofCircular 40/2021/TT-BTC, the place for submitting the vtv5 trực tiếp bóng đá hôm nay declaration dossier for individual businesses paying vtv5 trực tiếp bóng đá hôm nay under separate declarations is specified in Clause 1, Article 45 ofvtv5 trực tiếp bóng đá hôm nay Administration Law 2019. To be specific:

- In the case of mobile business, submit the vtv5 trực tiếp bóng đá hôm nay declaration dossier to the vtv5 trực tiếp bóng đá hôm nay Department directly managing where the individual initiates business activities.

- In the case of individuals earning income from digital information content products and services, submit the vtv5 trực tiếp bóng đá hôm nay declaration dossier to the vtv5 trực tiếp bóng đá hôm nay Department directly managing where the individual resides (permanent or temporary residence).

- In the case of individuals earning income from transferring the Vietnam national internet domain name “.vn”, submit the vtv5 trực tiếp bóng đá hôm nay declaration dossier to the vtv5 trực tiếp bóng đá hôm nay Department where the individual resides. If the transferring individual is a non-resident, submit the vtv5 trực tiếp bóng đá hôm nay declaration dossier to the vtv5 trực tiếp bóng đá hôm nay authority directly managing the organization managing the Vietnam national internet domain name “.vn”.

- In the case of individuals as private construction contractors, submit the vtv5 trực tiếp bóng đá hôm nay declaration dossier to the vtv5 trực tiếp bóng đá hôm nay Department directly managing where the individual initiates construction activities.