Are individuals required to declare xem bóng đá trực tiếp trên youtube directly when directly signing contracts to work as insurance agents in Vietnam?
Are individuals required to declare xem bóng đá trực tiếp trên youtube directly when directly signing contracts to work as insurance agents in Vietnam?
Based on point b and point d clause 2 Article 9 ofCircular 40/2021/TT-BTCwhich stipulates the xem bóng đá trực tiếp trên youtube calculation in some special cases as follows:
xem bóng đá trực tiếp trên youtube calculation in some special cases
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- Individuals directly signing contracts as lottery agents, insurance agents, multi-level sales agents
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b) Individuals directly signing contracts as lottery agents, insurance agents, and multi-level sales agents are not required to directly declare their taxes, except as instructed in point d of this clause. The lottery company, insurer, and multi-level sales enterprise are responsible for xem bóng đá trực tiếp trên youtube withholding, declaring, and paying personal income xem bóng đá trực tiếp trên youtube if the enterprise determines the commission paid to the individual exceeds 100 million VND within the calendar year. In cases where during the year an individual's revenue is 100 million VND or less at multiple locations, but the individual predicts or determines total revenue to exceed 100 million VND per year, they can authorize the income-paying organization to withhold xem bóng đá trực tiếp trên youtube on behalf of the commission collected at the unit during the xem bóng đá trực tiếp trên youtube year.
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d) In cases where, during the year, the income-paying organization has not withheld xem bóng đá trực tiếp trên youtube due to the threshold not being reached, and the individual has not authorized the organization to withhold xem bóng đá trực tiếp trên youtube, by the year's end the individual determines they are subject to xem bóng đá trực tiếp trên youtube under the regulations, they must self-declare and pay xem bóng đá trực tiếp trên youtube annually.
Thus, individuals will not need to declare xem bóng đá trực tiếp trên youtube directly when directly signing contracts to work as insurance agents if the insurer is responsible for withholding and declaring xem bóng đá trực tiếp trên youtube, paying personal income xem bóng đá trực tiếp trên youtube on behalf of the individual as follows:
+ If the company determines the commission paid to the individual at their unit exceeds 100 million VND within the calendar year.
+ In cases where during the year, an individual's revenue is 100 million VND or less at various places, but the individual projects or determines total revenue to exceed 100 million VND per year, they can authorize income-paying enterprises to withhold xem bóng đá trực tiếp trên youtube on the received commission at the unit within the xem bóng đá trực tiếp trên youtube year.
Note: If during the year the income-paying organization has not withheld xem bóng đá trực tiếp trên youtube due to not reaching the threshold and the individual has not authorized the organization to withhold xem bóng đá trực tiếp trên youtube, by the end of the year, if they are required to pay xem bóng đá trực tiếp trên youtube according to the regulation, the individual must self-declare and pay the xem bóng đá trực tiếp trên youtube annually.
Are individuals required to declare xem bóng đá trực tiếp trên youtube directly when directly signing contracts to work as insurance agents in Vietnam?(Image from the Internet)
What does thetax declaration dossier includefor enterprises declaring on behalf of individuals working to work as insurance agents in Vietnam?
Based on point a clause 1 Article 15 ofCircular 40/2021/TT-BTCwhich regulates the personal income xem bóng đá trực tiếp trên youtube dossier for cases where enterprises declare on behalf of individuals working to work as insurance agents as stipulated in point 9.1 Appendix 1 List of xem bóng đá trực tiếp trên youtube declaration dossiers issued together withDecree 126/2020/ND-CP. Specifically:
- Personal income xem bóng đá trực tiếp trên youtube declaration form according to form number 01/XSBHĐC issued together withCircular 40/2021/TT-BTC;
- The appendix detailing individuals with revenue from insurance agency activities (declared in the xem bóng đá trực tiếp trên youtube declaration dossier of the last month/quarter of the xem bóng đá trực tiếp trên youtube year) according to form number 01-1/BK-XSBHĐC issued together withCircular 40/2021/TT-BTC(declaring all individuals with generated revenue in the xem bóng đá trực tiếp trên youtube year, regardless of the presence or absence of xem bóng đá trực tiếp trên youtube withholding).
What is the deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers for enterprises declaring on behalf of individuals working to work as insurance agents in Vietnam?
Based on clause 3 Article 15 ofCircular 40/2021/TT-BTCwhich regulates the deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers as follows:
xem bóng đá trực tiếp trên youtube administration for individuals directly signing contracts as lottery agents, insurance agents, multi-level sales agents, other business activities
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- Deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers
a) The deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers for lottery companies, insurers, and multi-level sales enterprises is stipulated in clause 1 Article 44 of the xem bóng đá trực tiếp trên youtube Administration Law. Specifically:
a.1) The monthly xem bóng đá trực tiếp trên youtube declaration submission deadline for lottery companies, insurers, and multi-level sales enterprises is the 20th of the following month after xem bóng đá trực tiếp trên youtube obligations arise.
a.2) The quarterly xem bóng đá trực tiếp trên youtube declaration submission deadline for lottery companies, insurers, and multi-level sales enterprises is the last day of the first month of the subsequent quarter immediately following the quarter in which xem bóng đá trực tiếp trên youtube obligations arise.
b) The annual xem bóng đá trực tiếp trên youtube declaration submission deadline for individuals directly signing contracts as lottery agents, insurance agents, multi-level sales agents, other business activities as stipulated in point a clause 2 Article 44 of the xem bóng đá trực tiếp trên youtube Administration Law is the last day of the first month of the subsequent calendar year.
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Thus, the deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers for cases where enterprises declare on behalf of individuals working to work as insurance agents is determined as follows:
- The monthly xem bóng đá trực tiếp trên youtube declaration submission deadline for insurers is the 20th day of the following month after xem bóng đá trực tiếp trên youtube obligations arise.
- The quarterly xem bóng đá trực tiếp trên youtube declaration submission deadline for insurers is the last day of the first month of the subsequent quarter immediately following the quarter in which xem bóng đá trực tiếp trên youtube obligations arise.
