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Is vtv5 trực tiếp bóng đá hôm nay declared annually or separately in Vietnam?

Based on Article 8 ofDecree 126/2020/ND-CPstipulates as follows:

Types of Taxes Declared Monthly, Quarterly, Annually, separately of Tax Obligation, and Finalized Tax Declaration

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3. Types of taxes and other revenues under the state budget declared annually include:

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d) Non-agricultural land use tax.

Taxpayers declare taxes annually for each parcel and in aggregate for homestead land if they have land use rights over multiple parcels within a single district, or across multiple districts within the same province. Taxpayers are not required to declare in aggregate in the following cases:

d.1) Taxpayers have land use rights for one or more parcels within the same district, but the total taxable land area does not exceed the homestead land limit at the location of the land use rights.

d.2) Taxpayers have land use rights for multiple parcels in different districts, but no single parcel exceeds the limit and the total area of taxable parcels does not exceed the homestead land limit at the location of the land use rights.

dd) Agricultural land use tax.

e) Land lease, water surface lease payments submitted annually.

4. Types of taxes and other revenues under the state budget declared separately include:

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k) Environmental protection fees for occasional mineral extraction activities that have been licensed by competent state agencies or are not subject to licensing as prescribed by law.

l) Land use fees.

m) Land lease, water surface lease payments made in a lump sum for the entire lease term.

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According to the above regulations, vtv5 trực tiếp bóng đá hôm nay paid annually is declared annually, while vtv5 trực tiếp bóng đá hôm nay paid in a lump sum for the entire lease term is declared separately.

Is vtv5 trực tiếp bóng đá hôm nay declared annually or separately in Vietnam?(Image from the Internet)

What documents are needed to declare vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Based on Appendix 1 of the Tax Declaration Dossier Category inDecree 126/2020/ND-CP, the documents needed to declare vtv5 trực tiếp bóng đá hôm nay include:

- In case there is already a land lease decision or no decision but a land lease contract already exists

+ The declaration dossier for determining financial obligations regarding vtv5 trực tiếp bóng đá hôm nay as prescribed under the one-stop-shop mechanism;

+ A document from the land user requesting exemption or reduction of financial obligations related to land (original) according to Form 01/MGTH in Appendix 1 issued withCircular 80/2021/TT-BTCdated September 29, 2021, by the Minister of Finance guiding the implementation of certain articles of theLuật Quản trực tiếp bóng đáandNghị định 126/2020/NĐ-CPdated October 19, 2020, by the Government of Vietnam detailing certain articles of the Tax Administration Law, and copies of documents proving eligibility for exemption or reduction according to law (if any);

+ Documents and papers related to deductible amounts from payable vtv5 trực tiếp bóng đá hôm nay as prescribed by law (if any).

- In case there is not yet a decision, land lease contract

+ vtv5 trực tiếp bóng đá hôm nay declaration form 01/TMDN in Appendix 2 issued withCircular 80/2021/TT-BTCdated September 29, 2021, by the Minister of Finance guiding the implementation of certain articles of theLuật Quản trực tiếp bóng đáandNghị định 126/2020/NĐ-CPdated October 19, 2020, by the Government of Vietnam detailing certain articles of theLuật Quản trực tiếp bóng đá.

+ Other related documents (if any).

Does the tax authority have the responsibility to send vtv5 trực tiếp bóng đá hôm nay payment notices to the lessee in Vietnam?

Based on Article 43 ofDecree 103/2024/ND-CPstipulates as follows:

vtv5 trực tiếp bóng đá hôm nay Collection and Payment

1. vtv5 trực tiếp bóng đá hôm nay is paid to the state budget in Vietnamese Dong (VND); in cases where foreign organizations, individuals, or overseas Vietnamese pay vtv5 trực tiếp bóng đá hôm nay in foreign currency, they shall convert to VND according to legal provisions at the time of payment.

2. The payment of vtv5 trực tiếp bóng đá hôm nay is regulated as follows:

a) The tax authority sends a vtv5 trực tiếp bóng đá hôm nay payment notice to the lessee; simultaneously, it sends to the land registration office or land management authority and the State Treasury at the same level (for monitoring and accounting as prescribed).

b) The lessee pays vtv5 trực tiếp bóng đá hôm nay into the state budget in accordance with the notice from the tax authority as per the law on tax administration.

c) In the case of a lump-sum vtv5 trực tiếp bóng đá hôm nay payment for the entire lease term, after collecting the rent, the state budget collection agency informs the tax authority according to legal provisions on tax administration to inform the land management authority as the basis for delivering the land to the lessee according to regulations. Land delivery is only conducted when the lessee has paid the full vtv5 trực tiếp bóng đá hôm nay in a lump sum for the entire lease term as stipulated.

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According to the above regulations, the tax authority is responsible for sending the vtv5 trực tiếp bóng đá hôm nay payment notice to the lessee.