Is it required to submit a trực tiếp bóng đá k+ declaration during business suspension in Vietnam?
Is it required to submit a trực tiếp bóng đá k+ declaration during business suspension in Vietnam?
Based on Clause 2, Article 4 ofDecree 126/2020/ND-CPwhich stipulates as follows:
trực tiếp bóng đá k+ management for taxpayers during the period of business suspension
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- During the period when the taxpayer temporarily suspends operation or business:
a) The taxpayer is not required to submit a trực tiếp bóng đá k+ declaration, except in cases where the taxpayer temporarily suspends operation or business not for a full month, quarter, calendar year or fiscal year; in such cases, monthly, quarterly trực tiếp bóng đá k+ declarations and annual trực tiếp bóng đá k+ finalization reports must still be submitted.
b) Household businesses, individual businesses paying taxes based on the lump sum method temporarily suspending operations, business activities are subject to re-determined trực tiếp bóng đá k+ obligations by the trực tiếp bóng đá k+ authority in accordance with the regulations of the Minister of Finance.
c) The taxpayer is not allowed to use invoices and is not required to submit reports on the usage of invoices. In case the taxpayer is approved by the trực tiếp bóng đá k+ authority to use invoices as per the regulations on invoices, the taxpayer must submit trực tiếp bóng đá k+ declarations and reports on the usage of invoices accordingly.
d) The taxpayer must comply with decisions and notifications from the trực tiếp bóng đá k+ authorities regarding debt collection enforcement, administrative enforcement of trực tiếp bóng đá k+ management decisions, trực tiếp bóng đá k+ law compliance inspections, and handling of administrative trực tiếp bóng đá k+ violations as per the trực tiếp bóng đá k+ Administration Law.
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Thus, the taxpayer is not required to submit a trực tiếp bóng đá k+ declaration during the period of business suspension, except in cases where the taxpayer temporarily suspends operation or business not for a full month, quarter, calendar year or fiscal year; in such cases, monthly, quarterly trực tiếp bóng đá k+ declarations and annual trực tiếp bóng đá k+ finalization reports must still be submitted.
Is it required to submit a trực tiếp bóng đá k+ declaration during business suspension in Vietnam? (Image from the Internet)
What are the regulations on the deadline for submitting a trực tiếp bóng đá k+ declaration?
Based on Article 44 of thetrực tiếp bóng đá k+ Administration Law 2019which stipulates the deadlines for submitting trực tiếp bóng đá k+ declarations as follows:
- The deadline for submitting trực tiếp bóng đá k+ declarations for types of taxes declared monthly or quarterly is:
+ No later than the 20th day of the following month for taxes declared and paid monthly;
+ No later than the last day of the first month of the following quarter for taxes declared and paid quarterly.
- The deadline for submitting trực tiếp bóng đá k+ declarations for types of taxes with annual trực tiếp bóng đá k+ assessment periods is:
+ No later than the last day of the third month from the end of the calendar year or fiscal year for annual trực tiếp bóng đá k+ finalization reports; no later than the last day of the first month of the calendar year or fiscal year for annual trực tiếp bóng đá k+ declarations;
+ No later than the last day of the fourth month from the end of the calendar year for personal income trực tiếp bóng đá k+ finalization reports directly declared by individuals;
+ No later than December 15 of the preceding year for lump sum trực tiếp bóng đá k+ declarations of household businesses and individual businesses; for new household businesses and individual businesses, the deadline for submitting lump sum trực tiếp bóng đá k+ declarations is no later than 10 days from the start of business activities.
- The deadline for submitting trực tiếp bóng đá k+ declarations for taxes declared and paid per occurrence is no later than the 10th day from the day of the trực tiếp bóng đá k+ liability occurrence.
- The deadline for submitting trực tiếp bóng đá k+ declarations for cases of termination of operation, contract termination, or business reorganization is no later than the 45th day from the event.
- The Government of Vietnam stipulates the deadlines for submitting trực tiếp bóng đá k+ declarations for agricultural land use trực tiếp bóng đá k+; non-agricultural land use trực tiếp bóng đá k+; land levy; land rent, water surface rent; mineral resource exploitation rights fees; water resource exploitation rights fees; registration fees; business license fees; and other revenues into the state budget in accordance with laws on management and use of public assets; cross-border profit reports.
- The deadlines for submitting trực tiếp bóng đá k+ declarations for export and import goods are performed as per the regulations of theLuật Hải trực tiếp.
- In cases where taxpayers submit trực tiếp bóng đá k+ declarations electronically on the last day of the declared deadline and the trực tiếp bóng đá k+ authority's electronic portal encounters an error, taxpayers must submit trực tiếp bóng đá k+ declarations and electronic trực tiếp bóng đá k+ payment documents on the subsequent day when the trực tiếp bóng đá k+ authority's electronic portal resumes operations.
What are the regulations on the location for submitting trực tiếp bóng đá k+ declarations in Vietnam?
Based on Article 45 of thetrực tiếp bóng đá k+ Administration Law 2019which stipulates the location for submitting trực tiếp bóng đá k+ declarations as follows:
- Taxpayers submit trực tiếp bóng đá k+ declarations at the directly managing trực tiếp bóng đá k+ authority.
- In cases where trực tiếp bóng đá k+ declarations are submitd under the one-stop-shop mechanism, the submitting location follows the regulations of that mechanism.
- The location for submitting trực tiếp bóng đá k+ declarations for export and import goods is performed as per the regulations of theLuật Hải trực tiếp.
- The Government of Vietnam stipulates the locations for submitting trực tiếp bóng đá k+ declarations in the following cases:
+ Taxpayers with multiple production and business activities;
+ Taxpayers carrying out production and business activities in multiple areas; taxpayers incurring trực tiếp bóng đá k+ obligations for taxes declared and paid on per occurrence basis;
+ Taxpayers incurring trực tiếp bóng đá k+ obligations for revenues from land; rights to exploit water resources, mineral resources;
+ Taxpayers incurring trực tiếp bóng đá k+ obligations for personal income trực tiếp bóng đá k+ finalization;
+ Taxpayers submit trực tiếp bóng đá k+ declarations electronically and in other necessary cases.
