xoilac tv trực tiếp bóng đá hôm nayIs late payment interest imposed on an enterprise delaying VAT payment due to natural disasters in Vietnam?
Is late payment interest imposed on an enterprise delaying VAT payment due to natural disasters in Vietnam?
Pursuant to Clause 8, Article 59 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019:
Handling of Late Tax Payment
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5. Late payment interest is not charged in xoilac tv trực tiếp bóng đá hôm nay following cases:
a) Taxpayers who provide goods and services paid for by xoilac tv trực tiếp bóng đá hôm nay state budget, including subcontractors as stipulated in contracts signed with investors and who are directly paid by investors but have not yet been paid, are not liable for late payment interest.
xoilac tv trực tiếp bóng đá hôm nay amount of tax debt not subject to late payment interest is xoilac tv trực tiếp bóng đá hôm nay total outstanding tax amount owed to xoilac tv trực tiếp bóng đá hôm nay state budget by xoilac tv trực tiếp bóng đá hôm nay taxpayer but shall not exceed xoilac tv trực tiếp bóng đá hôm nay amount xoilac tv trực tiếp bóng đá hôm nay state budget has not yet paid;
b) Cases prescribed in Point b, Clause 4, Article 55 of this Law shall not incur late payment interest during xoilac tv trực tiếp bóng đá hôm nay time waiting for xoilac tv trực tiếp bóng đá hôm nay results of analysis and inspection; during xoilac tv trực tiếp bóng đá hôm nay time there is no official price; or during xoilac tv trực tiếp bóng đá hôm nay time xoilac tv trực tiếp bóng đá hôm nay actual payment amount and adjustments added to xoilac tv trực tiếp bóng đá hôm nay customs value have not been determined.
6. Late payment interest shall not be charged in cases where debts are put on hold according to Article 83 of this Law.
7. Taxpayers supplement their tax declaration dossiers to reduce xoilac tv trực tiếp bóng đá hôm nay tax amounts payable or tax authorities, competent state agencies upon inspection, investigation detect xoilac tv trực tiếp bóng đá hôm nay tax amounts payable reduce, xoilac tv trực tiếp bóng đá hôm nay late payment interest calculated shall be adjusted corresponding to xoilac tv trực tiếp bóng đá hôm nay reduced amount.
8. Taxpayers liable for late payment interest as prescribed in Clause 1 of this Article are exempt from late payment interest in cases of force majeure as stipulated in Clause 27, Article 3 of this Law.
9. xoilac tv trực tiếp bóng đá hôm nay Minister of Finance prescribes xoilac tv trực tiếp bóng đá hôm nay procedures for handling late tax payment.
In conjunction with Clause 27, Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019:
Definitions
In this Law, xoilac tv trực tiếp bóng đá hôm nay following terms are understood as follows:
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27. Cases of force majeure include:
a) Taxpayers suffer material losses due to natural disasters, calamities, epidemics, fires, unexpected accidents;
b) Other force majeure cases as prescribed by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam.
Therefore,late payment interest is not charged for businesses delaying VAT payment due to xoilac tv trực tiếp bóng đá hôm nay impact of natural disasters.
Is late payment interest imposed on an enterprise delaying VAT payment due to natural disasters in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax declarations and VAT in Vietnam?
According to Article 8 ofDecree 126/2020/ND-CPon types of taxes declared monthly, quarterly, annually, per tax obligation occurrence, and for tax finalization:
Types of Taxes Declared Monthly, Quarterly, Annually, Per Tax Obligation Occurrence, and for Tax Finalization
1. Types of taxes, other state budget revenues managed and collected by tax authorities declared on a monthly basis include:
a) Value-added tax, personal income tax. If taxpayers meet xoilac tv trực tiếp bóng đá hôm nay criteria stipulated in Article 9 of this Decree, they can choose to declare quarterly.
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According to Article 44 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019on xoilac tv trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers:
Deadlines for Submitting Tax Declaration Dossiers
1. xoilac tv trực tiếp bóng đá hôm nay deadlines for submitting tax declaration dossiers for monthly and quarterly declared taxes are as follows:
a) No later than xoilac tv trực tiếp bóng đá hôm nay 20th of xoilac tv trực tiếp bóng đá hôm nay month following xoilac tv trực tiếp bóng đá hôm nay month in which xoilac tv trực tiếp bóng đá hôm nay tax obligation arises for monthly declarations;
b) No later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay first month of xoilac tv trực tiếp bóng đá hôm nay quarter following xoilac tv trực tiếp bóng đá hôm nay quarter in which xoilac tv trực tiếp bóng đá hôm nay tax obligation arises for quarterly declarations.
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Pursuant to Clause 1, Article 55 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019:
Deadlines for Tax Payment
1. In cases where taxpayers calculate tax, xoilac tv trực tiếp bóng đá hôm nay deadline for tax payment is xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers. In cases of supplementary tax declaration dossiers, xoilac tv trực tiếp bóng đá hôm nay deadline for tax payment is xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers for xoilac tv trực tiếp bóng đá hôm nay tax period with mistakes or omissions.
For corporate income tax, it is paid quarterly. xoilac tv trực tiếp bóng đá hôm nay deadline for tax payment is xoilac tv trực tiếp bóng đá hôm nay 30th of xoilac tv trực tiếp bóng đá hôm nay first month of xoilac tv trực tiếp bóng đá hôm nay next quarter.
For crude oil, xoilac tv trực tiếp bóng đá hôm nay resource tax payment and corporate income tax payment deadlines are 35 days from xoilac tv trực tiếp bóng đá hôm nay date of crude oil export for domestic sales or from xoilac tv trực tiếp bóng đá hôm nay date of customs clearance for exported crude oil per customs laws.
For natural gas, xoilac tv trực tiếp bóng đá hôm nay resource tax payment and corporate income tax payment deadlines are monthly.
xoilac tv trực tiếp bóng đá hôm nay deadline for submitting VAT tax declaration dossiers for xoilac tv trực tiếp bóng đá hôm nay monthly tax period is xoilac tv trực tiếp bóng đá hôm nay 20th of xoilac tv trực tiếp bóng đá hôm nay following month.
What are cases in which it is permissible for extension of VAT payment deadline due to natural disasters in Vietnam?
According to xoilac tv trực tiếp bóng đá hôm nay provisions stipulated in Article 46 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019on extensions for tax declaration dossier submission:
Extension for Submitting Tax Declaration Dossiers
1. Taxpayers unable to submit tax declaration dossiers on time due to natural disasters, calamities, epidemics, fires, unexpected accidents shall be granted an extension by xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority.
2. xoilac tv trực tiếp bóng đá hôm nay extension period is not more than 30 days for monthly, quarterly, annual tax declarations, tax declarations per each tax obligation occurrence; 60 days for tax finalization declaration dossiers from xoilac tv trực tiếp bóng đá hôm nay deadline for submission.
3. Taxpayers must send a written request for an extension to xoilac tv trực tiếp bóng đá hôm nay tax authority before xoilac tv trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers, specifying xoilac tv trực tiếp bóng đá hôm nay reasons for xoilac tv trực tiếp bóng đá hôm nay extension with confirmation from xoilac tv trực tiếp bóng đá hôm nay commune-level People's Committee or Police where xoilac tv trực tiếp bóng đá hôm nay extension case arises as stipulated in Clause 1 of this Article.
4. Within 03 working days from xoilac tv trực tiếp bóng đá hôm nay date of receiving xoilac tv trực tiếp bóng đá hôm nay request for an extension, xoilac tv trực tiếp bóng đá hôm nay tax authority must respond in writing to xoilac tv trực tiếp bóng đá hôm nay taxpayer about whether xoilac tv trực tiếp bóng đá hôm nay extension is accepted or not.
Taxpayers unable to submit VAT declaration dossiers on time due to natural disasters shall be granted an extension by xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority for tax payment as well as tax declaration dossiers.
Note:xoilac tv trực tiếp bóng đá hôm nay extension period is not more than 30 days for submitting VAT tax declaration dossiers from xoilac tv trực tiếp bóng đá hôm nay deadline for submission.
