How is xoilac tv trực tiếp bóng đá hôm nay fixed tax rate for individual and household businesses calculated for xoilac tv trực tiếp bóng đá hôm nay year 2025 in Vietnam?
What is xoilac tv trực tiếp bóng đá hôm nay fixed tax rate?
Based on Clause 9, Article 3 ofCircular 40/2021/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay fixed tax rate is xoilac tv trực tiếp bóng đá hôm nay tax amount and other payments to xoilac tv trực tiếp bóng đá hôm nay state budget that xoilac tv trực tiếp bóng đá hôm nay household businesses or individual businesses paying tax by xoilac tv trực tiếp bóng đá hôm nay predetermined method must pay, as determined by xoilac tv trực tiếp bóng đá hôm nay tax authority according to Article 51 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019.
How is xoilac tv trực tiếp bóng đá hôm nay fixed tax rate for individual and household businesses calculated in Vietnam for xoilac tv trực tiếp bóng đá hôm nay year 2025?
According to Article 10 ofCircular 40/2021/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay tax basis for household businesses is xoilac tv trực tiếp bóng đá hôm nay taxable revenue and xoilac tv trực tiếp bóng đá hôm nay tax rate applied to that revenue.
xoilac tv trực tiếp bóng đá hôm nay fixed tax rate for individual and household businesses will be calculated using xoilac tv trực tiếp bóng đá hôm nay following formulas:
VAT Payable = Taxable VAT Revenue x VAT Tax Rate
Personal Income Tax Payable = Taxable PIT Revenue x PIT Tax Rate
xoilac tv trực tiếp bóng đá hôm nay VAT tax rate and PIT tax rate are determined according to xoilac tv trực tiếp bóng đá hôm nay guidance in Appendix I issued together withCircular 40/2021/TT-BTC:
| No. | List of Industries | VAT Calculation Rate (%) | PIT Tax Rate |
|---|---|---|---|
| 1. | Distribution and supply of goods | ||
| - Wholesale and retail activities of various goods (excluding xoilac tv trực tiếp bóng đá hôm nay value of sales agency goods sold at xoilac tv trực tiếp bóng đá hôm nay correct price and receiving commission); - Bonuses and supports for achieving sales targets, promotions, trade discounts, payment discounts, and financial or non-financial support for household businesses; |
1% | 0.5% | |
| - Distribution and supply of goods exempt from VAT, not required to declare VAT, subject to 0% VAT according to VAT law; - Business cooperation activities with organizations in this industry group where xoilac tv trực tiếp bóng đá hôm nay organization is responsible for VAT declaration for xoilac tv trực tiếp bóng đá hôm nay entire revenue of xoilac tv trực tiếp bóng đá hôm nay business cooperation according to regulations; - Bonuses, supports for achieving sales targets, promotions, trade discounts, payment discounts, and financial or non-financial support for household businesses linked to xoilac tv trực tiếp bóng đá hôm nay purchase of goods and services exempt from VAT, not required to declare VAT, subject to 0% VAT according to VAT law; - Compensation for contract violations and other compensations. |
- | 0.5% | |
| 2. | Services, construction without materials supply | ||
| - Accommodation services including: Short-term accommodation for tourists, other transient guests; long-term accommodation services that are not apartments for students, workers, and similar persons; accommodation services with food or recreational facilities; - Goods handling and other support services related to transportation such as parking, ticketing, vehicle supervision businesses; - Postal, courier services; - Brokerage, auction services and agency commission; - Legal consulting, financial consulting, accounting, auditing services; administrative tax and customs procedures services; - Data processing services, leasing information portals, IT and telecommunications equipment; advertising on digital content products and services; - Office support services and other business support services; - Sauna, massage, karaoke, nightclub, billiards, internet, gaming services; - Tailoring, laundry; haircuts, styling, hair washing services; - Other repair services including: repair of computers and household appliances; - Consulting, designing, supervising basic construction services; - Other services subject to VAT by xoilac tv trực tiếp bóng đá hôm nay deduction method with a VAT rate of 10%; - Construction, installation without materials supply (including installation of machinery, industrial equipment); |
5% | 2% | |
| ... | ... | ... | ... |
How is xoilac tv trực tiếp bóng đá hôm nay fixed tax rate for individual and household businesses calculatedfor xoilac tv trực tiếp bóng đá hôm nay year 2025 in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How to determine xoilac tv trực tiếp bóng đá hôm nay taxable revenue for fixed tax of individual and household businesses in Vietnamfor 2025?
xoilac tv trực tiếp bóng đá hôm nay determination of taxable revenue for fixed tax of individual and household businesses for 2025 is regulated according to Point a, Clause 4, Article 13 ofCircular 40/2021/TT-BTC:
Tax management for household businesses
...
4. Determination of revenue and fixed tax rate
a) Determination of revenue and fixed tax rate
a.1) Revenue and fixed tax rate are calculated on a calendar year or month basis for cases of seasonal and stable business within a year.
a.2) Household businesses self-determine taxable revenue on xoilac tv trực tiếp bóng đá hôm nay Tax Declaration Form No. 01/CNKD issued with this Circular. If xoilac tv trực tiếp bóng đá hôm nay household business cannot determine xoilac tv trực tiếp bóng đá hôm nay predetermined revenue, does not submit xoilac tv trực tiếp bóng đá hôm nay tax declaration file, or xoilac tv trực tiếp bóng đá hôm nay determined taxable revenue is not consistent with actual business conditions, xoilac tv trực tiếp bóng đá hôm nay tax authority shall fix xoilac tv trực tiếp bóng đá hôm nay revenue and determine xoilac tv trực tiếp bóng đá hôm nay fixed tax rate according to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 51 of xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration.
a.3) Based on xoilac tv trực tiếp bóng đá hôm nay tax declaration files of household businesses and xoilac tv trực tiếp bóng đá hôm nay database of xoilac tv trực tiếp bóng đá hôm nay tax authority to publicly consult, receive feedback from xoilac tv trực tiếp bóng đá hôm nay Tax Advisory Council, as xoilac tv trực tiếp bóng đá hôm nay basis for xoilac tv trực tiếp bóng đá hôm nay Tax Department to direct and review xoilac tv trực tiếp bóng đá hôm nay establishment of xoilac tv trực tiếp bóng đá hôm nay tax book at each Tax Branch.
xoilac tv trực tiếp bóng đá hôm nay household business itself determines xoilac tv trực tiếp bóng đá hôm nay taxable revenue for xoilac tv trực tiếp bóng đá hôm nay fixed tax rate on xoilac tv trực tiếp bóng đá hôm nay Tax Declaration Form No. 01/CNKD issued withCircular 40/2021/TT-BTC.
If xoilac tv trực tiếp bóng đá hôm nay household business cannot determine xoilac tv trực tiếp bóng đá hôm nay predetermined revenue, does not submit xoilac tv trực tiếp bóng đá hôm nay tax declaration file, or xoilac tv trực tiếp bóng đá hôm nay determined taxable revenue is inconsistent with xoilac tv trực tiếp bóng đá hôm nay actual business conditions, xoilac tv trực tiếp bóng đá hôm nay tax authority will fix xoilac tv trực tiếp bóng đá hôm nay revenue and determine xoilac tv trực tiếp bóng đá hôm nay fixed tax rate according to Article 51 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019.
