Are travelling traders required to submit copies of documents proving vtv2 trực tiếp bóng đá hôm nay origin of goods in their tax declaration dossier in Vietnam?

Are travelling traders required to submit copies of documents proving vtv2 trực tiếp bóng đá hôm nay origin of goods in their tax declaration dossier in Vietnam?

Based on Clause 2, Article 6 ofCircular 40/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Tax calculation method for business individuals paying taxes on a per transaction basis

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2. Business individuals paying taxes on a per transaction basis include:

a) travelling traders;

b) Individuals as private construction contractors;

c) Individuals transferring vtv2 trực tiếp bóng đá hôm nay national internet domain name ".vn";

d) Individuals with income from digital content products and services if they do not opt to pay taxes by vtv2 trực tiếp bóng đá hôm nay declaration method.

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Additionally, Clause 1, Article 12 ofCircular 40/2021/TT-BTCprovides:

Tax management for business individuals paying taxes on a per transaction basis

1. Tax declaration dossier

vtv2 trực tiếp bóng đá hôm nay tax declaration dossier for business individuals paying taxes on a per transaction basis is stipulated in point 8.3 Appendix I - List of tax declaration dossiers attached to Decree No. 126/2020/ND-CP dated October 19, 2020, by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam. Specifically:

a) Tax declaration form for business households and individuals according to form number 01/CNKD issued with this Circular;

b) vtv2 trực tiếp bóng đá hôm nay documents accompanying vtv2 trực tiếp bóng đá hôm nay tax declaration dossier on a per transaction basis include:

- Copies of vtv2 trực tiếp bóng đá hôm nay economic contract for vtv2 trực tiếp bóng đá hôm nay provision of goods and services;

- Copies of vtv2 trực tiếp bóng đá hôm nay acceptance report, contract liquidation;

- Copies of documents proving vtv2 trực tiếp bóng đá hôm nay origin of goods such as: purchase records of agricultural products if they are domestic agricultural goods; purchase, exchange records of border residents if they are imported border resident goods; invoices from vtv2 trực tiếp bóng đá hôm nay seller if they are imported goods purchased from domestic business organizations and individuals; relevant documents for proof if they are goods produced by vtv2 trực tiếp bóng đá hôm nay individual themselves;...

vtv2 trực tiếp bóng đá hôm nay tax authority has vtv2 trực tiếp bóng đá hôm nay right to request vtv2 trực tiếp bóng đá hôm nay presentation of vtv2 trực tiếp bóng đá hôm nay original documents for comparison, confirmation of vtv2 trực tiếp bóng đá hôm nay authenticity of vtv2 trực tiếp bóng đá hôm nay copies against vtv2 trực tiếp bóng đá hôm nay originals.

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Consequently, travelling traders are one of vtv2 trực tiếp bóng đá hôm nay activities that pay taxes on a per transaction basis, and vtv2 trực tiếp bóng đá hôm nay tax declaration dossier for this method must be accompanied by copies of documents proving vtv2 trực tiếp bóng đá hôm nay origin of goods. Furthermore, vtv2 trực tiếp bóng đá hôm nay tax authority is entitled to request vtv2 trực tiếp bóng đá hôm nay presentation of original documents for verification and confirmation of vtv2 trực tiếp bóng đá hôm nay authenticity of vtv2 trực tiếp bóng đá hôm nay copies against vtv2 trực tiếp bóng đá hôm nay originals.

Are travelling traders required to submit copies of documents proving vtv2 trực tiếp bóng đá hôm nay origin of goods in their tax declaration dossier in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Where do travelling traders submit their tax declaration dossiers in Vietnam?

Based on Article 12 ofCircular 40/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Tax management for business individuals paying taxes on a per transaction basis

1. Tax declaration dossier

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2. Place of submission of tax declaration dossiers

vtv2 trực tiếp bóng đá hôm nay place of submission of tax declaration dossiers for business individuals paying taxes on a per transaction basis is stipulated in Clause 1, Article 45 of vtv2 trực tiếp bóng đá hôm nay Law on Tax Management. Specifically:

a) In vtv2 trực tiếp bóng đá hôm nay case of mobile business, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax office directly managing vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay individual conducts vtv2 trực tiếp bóng đá hôm nay business activity.

b) In vtv2 trực tiếp bóng đá hôm nay case of individuals with income from digital content products and services, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax office directly managing vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay individual resides (permanent or temporary residence).

c) In vtv2 trực tiếp bóng đá hôm nay case of individuals with income from transferring vtv2 trực tiếp bóng đá hôm nay national internet domain name ".vn", tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax office in vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay individual resides. In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay transferring individual is a non-resident, vtv2 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv2 trực tiếp bóng đá hôm nay tax authority directly managing vtv2 trực tiếp bóng đá hôm nay organization that manages vtv2 trực tiếp bóng đá hôm nay national internet domain name ".vn".

d) In vtv2 trực tiếp bóng đá hôm nay case of individuals as private construction contractors, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax office directly managing vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay individual conducts vtv2 trực tiếp bóng đá hôm nay construction activity.

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Therefore, in principle, mobile business is a form of tax declaration on a per transaction basis, and tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax office directly managing vtv2 trực tiếp bóng đá hôm nay place where vtv2 trực tiếp bóng đá hôm nay individual conducts vtv2 trực tiếp bóng đá hôm nay business activity.

What are responsibilities of vtv2 trực tiếp bóng đá hôm nay Tax Office in managing business households and individuals in Vietnam?

Based on Article 19 ofCircular 40/2021/TT-BTCwhich stipulates that vtv2 trực tiếp bóng đá hôm nay Tax Office, besides organizing vtv2 trực tiếp bóng đá hôm nay regular collection tasks, also has responsibilities in managing business households and individuals as follows:

- Propagate, support business households and individuals in declaring taxes, submitting tax declaration dossiers, paying taxes, and public information lookup about business households and individuals according to regulations.

- Implement vtv2 trực tiếp bóng đá hôm nay sequence of determining revenue and vtv2 trực tiếp bóng đá hôm nay tax rate for business households and individuals who pay taxes by vtv2 trực tiếp bóng đá hôm nay forfait method as guided in Article 13 of this Circular, including key tasks such as: determining revenue, forfait tax rate; publicly posting information about business households and individuals paying taxes by vtv2 trực tiếp bóng đá hôm nay forfait method; consulting vtv2 trực tiếp bóng đá hôm nay Tax Advisory Council; preparing and approving vtv2 trực tiếp bóng đá hôm nay Tax Register; implementing adjustments in revenue and forfait tax rate in vtv2 trực tiếp bóng đá hôm nay case where business households and individuals have changes in production, business activities; organizing revenue surveys of business households and individuals paying taxes by vtv2 trực tiếp bóng đá hôm nay forfait method.

- Conduct periodic inspections, according to vtv2 trực tiếp bóng đá hôm nay plan at vtv2 trực tiếp bóng đá hôm nay tax authority's office based on data related to business households, individuals, and affiliated organizations. For high-risk cases with signs of violations, inspections are carried out at vtv2 trực tiếp bóng đá hôm nay taxpayer’s premises to promptly detect, prevent any legal violations regarding tax and tax management.

- Develop a separate database at each Tax Office regarding tax management for business households and individuals and yearly by November 01, vtv2 trực tiếp bóng đá hôm nay database must be finalized as a basis for preparing vtv2 trực tiếp bóng đá hôm nay tax register for vtv2 trực tiếp bóng đá hôm nay following year. vtv2 trực tiếp bóng đá hôm nay separate database is developed based on information from: tax declaration dossiers of business households and individuals; actual tax revenue management data for business households and individuals; results from annual business revenue surveys conducted by tax authorities; results from annual practical checks regarding revenue construction and forfait tax rate performed by tax authorities; information from related state management agencies; actual conditions in vtv2 trực tiếp bóng đá hôm nay locality, economic growth factors affecting local budget revenue,...

- Report to vtv2 trực tiếp bóng đá hôm nay chairman of vtv2 trực tiếp bóng đá hôm nay People's Committee to direct departments, agencies at vtv2 trực tiếp bóng đá hôm nay local level to cooperate with tax authorities in managing taxes for business households and individuals in vtv2 trực tiếp bóng đá hôm nay locality.

- Coordinate with tax agencies in other localities in inspection, control, comparison, providing information on business households and individuals.