How should a household business prepare a tax declaration under trực tiếp bóng đá k+ in Vietnam?

How should a household business prepare a tax declaration under trực tiếp bóng đá k+ in Vietnam?

Household businesses that pay taxes using trực tiếp bóng đá k+ need to prepare a file according to Clause 1, Article 11 ofCircular 40/2021/TT-BTC. Specifically:

- Tax declaration form for household businesses according to Form No. 01/CNKD issued together withCircular 40/2021/TT-BTC;

- Appendix of trực tiếp bóng đá k+ business activity statement during trực tiếp bóng đá k+ period for household businesses (applicable to household businesses paying taxes by declaration method) according to Form No. 01-2/BK-HDKD issued withCircular 40/2021/TT-BTC.

In cases where household businesses paying taxes by trực tiếp bóng đá k+ have grounds to determine revenue based on confirmation from the authority, they are not required to submit the Appendix of the business activity statement Form No. 01-2/BK-HDKD issued withCircular 40/2021/TT-BTC.

How to prepare trực tiếp bóng đá k+ tax declaration form for household businesses in Vietnam in 2025? (Image from trực tiếp bóng đá k+ Internet)

How to prepare trực tiếp bóng đá k+ tax declaration form for household businesses in Vietnamin 2025?

Currently, trực tiếp bóng đá k+ tax declaration form for household businesses is used according to Form No. 01/CNKD issued withCircular 40/2021/TT-BTC.

DOWNLOADTax declaration form for household businesses in 2025

Accordingly, trực tiếp bóng đá k+ method to prepare trực tiếp bóng đá k+ tax declaration form for household businesses is as follows:

- Indicator [01] Tax period is applied as follows:

+ Indicator [01a] is only declared for household businesses paying taxes by presumptive method.

+ Indicator [01b] or [01c] is only declared for household businesses paying taxes by declaration method or organizations, individuals declaring and paying taxes on behalf of others on a monthly or quarterly basis.

+ Indicator [01d] is declared for household businesses paying taxes on each arising occasion.

- Indicator [08a] is only marked when trực tiếp bóng đá k+ information in indicator [08] changes compared to trực tiếp bóng đá k+ previous declaration.

- Indicator [12a] is only marked when information in indicators [12b], [12c], [12d], [12đ] changes compared to trực tiếp bóng đá k+ previous declaration.

- For indicators on revenue, output: If the household business pays taxes by trực tiếp bóng đá k+ or an organization declares and pays taxes on behalf of others, they declare revenue, output on a monthly or quarterly basis corresponding to the month or quarter period.

- Household businesses in business cooperation with an organization must have trực tiếp bóng đá k+ organization declare on their behalf with trực tiếp bóng đá k+ declaration form 01/CNKD, and a detailed list annex of household and personal businesses according to Form 01-1/BK-CNKD, and do not need to declare indicators from [04] to [18].

- Household businesses paying taxes by trực tiếp bóng đá k+ must have individuals declare alongside the declaration form 01/CNKD, and the activity statement annex during the period for household and personal businesses according to Form 01-2/BK-HDKD, except in cases where household businesses in certain sectors have grounds to determine revenue based on confirmation from the authority.

- Section C is only applied to individuals authorized to extract mineral resources.

Where should household businesses paying taxes by trực tiếp bóng đá k+ submit their tax declarations in Vietnam?

According to Clause 2, Article 11 ofCircular 40/2021/TT-BTC, household businesses paying taxes by trực tiếp bóng đá k+ should submit tax declarations to the Tax Department managing directly where the household business operates.

When is the deadline for submitting tax declarations for household businesses paying taxes by trực tiếp bóng đá k+ in Vietnam?

Specifically, according to Clause 3, Article 11 ofCircular 40/2021/TT-BTC, the deadline for submitting tax declarations for household businesses paying taxes by trực tiếp bóng đá k+ is stipulated in Clause 1, Article 44 of theTax Administration Law 2019. Specifically:

- trực tiếp bóng đá k+ deadline for submitting tax declarations for monthly-declared household businesses is trực tiếp bóng đá k+ 20th of trực tiếp bóng đá k+ following month after trực tiếp bóng đá k+ tax obligation arises.

- trực tiếp bóng đá k+ deadline for submitting tax declarations for quarterly-declared household businesses is trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ next quarter following trực tiếp bóng đá k+ quarter when trực tiếp bóng đá k+ tax obligation arises.

Furthermore, according to Clause 4, Article 11 ofCircular 40/2021/TT-BTC, household businesses paying taxes by trực tiếp bóng đá k+ have the deadline for tax payment at the latest by the last day of the tax declaration submission deadline. In cases of amending the tax declaration, the tax payment deadline is the deadline for submitting the tax declaration of the tax period with errors or omissions.

Note:In cases where household businesses or individual businesses temporarily suspend operations, they must notify trực tiếp bóng đá k+ tax authority as stipulated in Article 91 ofDecree 01/2021/ND-CPdated November 4, 2021, by trực tiếp bóng đá k+ Government of Vietnam, Article 4 ofDecree 126/2020/ND-CPdated October 19, 2020, by trực tiếp bóng đá k+ Government of Vietnam, Article 12 ofCircular 105/2020/TT-BTCdated December 3, 2020, by trực tiếp bóng đá k+ Ministry of Finance guiding taxpayer registration, and are not required to submit tax declarations, except in cases where household businesses or individual businesses temporarily suspend operations or business activities not covering trực tiếp bóng đá k+ full month (for monthly filing) or not covering trực tiếp bóng đá k+ full quarter (for quarterly filing).