Are new household bussinesses paying fixed kết quả bóng đá trực tiếp required to pay taxes in Vietnam?

Are new household bussinesses paying fixed kết quả bóng đá trực tiếp requiredto pay taxes in Vietnam?

According to Clause 3, Article 7 ofCircular 40/2021/TT-BTC, which is amended by Clause 1, Article 1 ofCircular 100/2021/TT-BTC, regulations for new household bussinesses paying fixed kết quả bóng đá trực tiếp are as follows:

kết quả bóng đá trực tiếp calculation method for household bussinesses, individual businesses submitting kết quả bóng đá trực tiếp according to the fixed kết quả bóng đá trực tiếp payment

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3. A household bussinesses paying fixed kết quả bóng đá trực tiếp that has been notified by the kết quả bóng đá trực tiếp authority of the taxable flat rate from the beginning of the year shall pay taxes as per the notification. In cases where the household bussinesses paying fixed kết quả bóng đá trực tiếp has been notified of the kết quả bóng đá trực tiếp amount from the beginning of the year but ceases or temporarily ceases business during the year, the kết quả bóng đá trực tiếp authority shall adjust the payable kết quả bóng đá trực tiếp amount according to the guidance in point b.4, point b.5, Clause 4, Article 13 of this Circular. For new household bussinesses paying fixed kết quả bóng đá trực tiếp during the year (not operating a full 12 months within the calendar year), such households are subject to VAT and personal income kết quả bóng đá trực tiếp if the business revenue exceeds 100 million VND in the year; or are not subject to VAT, personal income kết quả bóng đá trực tiếp if the business revenue is 100 million VND or less in the year.

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Thus, new household bussinesses paying fixed kết quả bóng đá trực tiếp during the year (not operating for a full 12 months within the calendar year) may be liable for kết quả bóng đá trực tiếp if they meet the following 2 conditions:

- The household bussinesses paying fixed kết quả bóng đá trực tiếp is subject to VAT and personal income kết quả bóng đá trực tiếp.

- Business revenue exceeds 100 million VND in the year.

Arenewhousehold bussinesses paying fixed taxrequiredto pay taxes in Vietnam? (Image from Internet)

When is the deadline for submitting kết quả bóng đá trực tiếp declaration dossiers for household bussinesses paying fixed taxs in Vietnam?

According to Clause 3, Article 13 ofCircular 40/2021/TT-BTC, the deadline for submitting kết quả bóng đá trực tiếp declaration dossiers for household bussinesses paying fixed taxs is specified as follows:

- The deadline for submitting kết quả bóng đá trực tiếp declaration dossiers for household bussinesses paying fixed taxs is no later than December 15 of the year preceding the kết quả bóng đá trực tiếp year.

- For new household bussinesses paying fixed kết quả bóng đá trực tiếp (including those declaring conversion to the fixed kết quả bóng đá trực tiếp payment), or household bussinesses paying fixed taxs converting to the declaration method, or household bussinesses paying fixed taxs changing business sectors, or household bussinesses paying fixed taxs changing business scale during the year, the deadline for submitting kết quả bóng đá trực tiếp declaration dossiers is no later than the 10th day from the start of business, or conversion of kết quả bóng đá trực tiếp calculation method, or change of business sectors, or change of business scale.

- For household bussinesses paying fixed taxs using invoices provided by kết quả bóng đá trực tiếp authorities, on a per occurrence basis, the deadline is no later than the 10th day from the date of revenue generation that requires invoice issuance.

What are regulations onthe first disclosure of the list of household bussinesses paying fixed taxs liable for taxes in Vietnam?

According to Clause 5, Article 13 ofCircular 40/2021/TT-BTC, the first disclosure of the list of household bussinesses paying fixed taxs liable for taxes is conducted as follows:

(1)The kết quả bóng đá trực tiếp Department publicly discloses the list of household bussinesses paying fixed taxs liable for taxes at the one-stop department of the kết quả bóng đá trực tiếp Department, the District People's Committee; at the entrance, gate, or places convenient for accessing information, suitable locations at the headquarters of the Commune People's Committee, commune-level towns; at kết quả bóng đá trực tiếp Teams' headquarters; Market Management Boards to enable public and household bussinesses paying fixed kết quả bóng đá trực tiếp monitoring. The first disclosure period runs from December 20 to December 31 annually.

(2)The kết quả bóng đá trực tiếp Department sends public disclosure documents of the list of household bussinesses paying fixed taxs liable for taxes to the District People's Council and Fatherland Front of the district, ward, and commune-level town no later than December 20 annually, detailing the address and time the kết quả bóng đá trực tiếp Department receives feedback (if any) from the People's Council and Fatherland Front of the district, ward, and commune-level town. The deadline for receiving feedback from these bodies is no later than December 31.

(3)By December 20 annually, the kết quả bóng đá trực tiếp Department sends each household bussinesses paying fixed kết quả bóng đá trực tiếp a Notification regarding projected revenue, flat rate kết quả bóng đá trực tiếp according to form 01/TBTDK-CNKD accompanied by the Public Disclosure List of household bussinesses paying fixed kết quả bóng đá trực tiếp information according to form 01/CKTT-CNKD issued withCircular 40/2021/TT-BTC, detailing the address and the deadline for the kết quả bóng đá trực tiếp Department to receive feedback (if any) from the household bussinesses paying fixed kết quả bóng đá trực tiếp no later than December 31. The notification is delivered directly to the household bussinesses paying fixed kết quả bóng đá trực tiếp (with acknowledgment from the taxpayer regarding receipt of notification) or is sent via postal service as registered mail.

The Public Disclosure List of projected information sent to household bussinesses paying fixed taxs is compiled based on locality. For markets, streets, neighborhood units with 200 or fewer household bussinesses paying fixed taxs, the kết quả bóng đá trực tiếp Department prints and distributes to each household bussinesses paying fixed kết quả bóng đá trực tiếp the Public Disclosure List of households within the area. For areas with more than 200 household bussinesses paying fixed taxs, the kết quả bóng đá trực tiếp Department prints and distributes the Public Disclosure List for no more than 200 households within the locality. Specifically, for markets with more than 200 household bussinesses paying fixed taxs, the kết quả bóng đá trực tiếp Department prints and distributes the Public Disclosure List by goods category.

If the kết quả bóng đá trực tiếp authority has managed to publicly disclose the Public Disclosure List on its electronic information portal, it is not mandatory to send the Public Disclosure List according to form 01/CKTT-CNKD along with the Notification of projected revenue and flat rate kết quả bóng đá trực tiếp according to form 01/TBTDK-CNKD issued withCircular 40/2021/TT-BTC.

(4)The kết quả bóng đá trực tiếp Department is responsible for publicly announcing the disclosure locations, feedback receiving addresses (telephone number, fax number, address at the one-stop department, email address) regarding the public disclosure content for the awareness of the household bussinesses paying fixed kết quả bóng đá trực tiếp.

(5)The kết quả bóng đá trực tiếp Department is tasked with compiling feedback on the public disclosure content of the first list of household bussinesses paying fixed taxs liable for taxes from the public, taxpayers, the People's Council, and the Fatherland Front of the district, ward, and commune-level town to consider adjustments and supplement the list of managed subjects, projected revenue, projected taxes before consulting the kết quả bóng đá trực tiếp Advisory Council.