Is the Official Dispatch 188 on guidance for enterprises to prepare the 2025 trực tiếp bóng đá việt nam hôm nay report promulgated by the trực tiếp bóng đá việt nam hôm nay authority in Vietnam?

Is the Official Dispatch 188 on guidance for enterprises to prepare the 2025 trực tiếp bóng đá việt nam hôm nay report promulgated by the trực tiếp bóng đá việt nam hôm nay authority in Vietnam?

On January 13, 2025, the Taxation Department of Long An Province issued Official Dispatch 188/CTLAN-TTHT (2025)...Downloadto guide the implementation of trực tiếp bóng đá việt nam hôm nay reporting and some notices that enterprises must carry out at the beginning of 2025.

Specifically: in Official Dispatch 188/CTLAN-TTHT (2025)...Download, the following guidance is provided:

(1) Reports to be submitted for the 2024 trực tiếp bóng đá việt nam hôm nay year:

- Corporate income trực tiếp bóng đá việt nam hôm nay finalization:

+ Declare corporate income trực tiếp bóng đá việt nam hôm nay finalization

+ Financial statement

- Personal income trực tiếp bóng đá việt nam hôm nay finalization:

- Resource trực tiếp bóng đá việt nam hôm nay finalization:

(2) Tasks to be performed in 2025 include:

- Declare and pay business license trực tiếp bóng đá việt nam hôm nay

- Declare VAT

- Declare personal income trực tiếp bóng đá việt nam hôm nay from wages and salaries

- Declare non-agricultural land use trực tiếp bóng đá việt nam hôm nay for 2025

- Register depreciation method for fixed assets

- trực tiếp bóng đá việt nam hôm nay agency

- Use invoice documents

- Information on trực tiếp bóng đá việt nam hôm nay, fee, and charge policies expiring from 2025

- Information on new trực tiếp bóng đá việt nam hôm nay, fee, and charge policies effective from 2025

See more contents of Official Dispatch 188/CTLAN-TTHT (2025) here...Download

Is the Official Dispatch 188 on guidance for enterprises to prepare the 2025 trực tiếp bóng đá việt nam hôm nay report promulgated by the trực tiếp bóng đá việt nam hôm nay authority in Vietnam?(Image from the Internet)

What are regulations on thedeclaration of personal income trực tiếp bóng đá việt nam hôm nay finalization in Vietnam in Official Dispatch 188?

At sub-section 3.2 Section 3 of Official Dispatch 188/CTLAN-TTHT (2025)...Download, instructions on declaring personal income trực tiếp bóng đá việt nam hôm nay finalization are as follows:

(1) For organizations and individuals paying income from wages and salaries:

Organizations and individuals paying income from wages and salaries are responsible for declaring personal income trực tiếp bóng đá việt nam hôm nay finalization regardless of whether there is trực tiếp bóng đá việt nam hôm nay deduction or not, and finalizing personal income trực tiếp bóng đá việt nam hôm nay on behalf of individuals who authorize it. In cases where individuals authorize personal income trực tiếp bóng đá việt nam hôm nay finalization to the organization and have an additional trực tiếp bóng đá việt nam hôm nay payable after finalization of up to VND 50,000 eligible for trực tiếp bóng đá việt nam hôm nay exemption, the organization or individual still declares the individual's income information on the organization's personal income trực tiếp bóng đá việt nam hôm nay finalization dossier without consolidating the additional trực tiếp bóng đá việt nam hôm nay payable of individuals with additional trực tiếp bóng đá việt nam hôm nay payable after finalization up to VND 50,000. For income-paying organizations that have finalized personal income trực tiếp bóng đá việt nam hôm nay before the effective date ofNghị định 126/2020/NĐ-CP, retrospective actions are not required.

In cases where an individual is transferred from the old organization to a new organization due to the old organization being merged, consolidated, divided, split, converted, or when both the old and new organizations belong to the same system, the new organization is responsible for finalizing personal income trực tiếp bóng đá việt nam hôm nay on behalf of the individual, covering income paid by the old organization, and retrieving trực tiếp bóng đá việt nam hôm nay deduction documents from the old organization for the individual (if any).

In the event that the income-paying organization or individual dissolves, goes bankrupt, terminates activities, ceases contracts, or reorganizes the enterprise, it must finalize personal income trực tiếp bóng đá việt nam hôm nay until the time of dissolution, bankruptcy, termination of activities, ceasing contracts, or reorganization of the business. If there is a conversion of business type (excluding state-owned enterprise equitization) where the converting enterprise inherits all trực tiếp bóng đá việt nam hôm nay obligations of the converted enterprise, trực tiếp bóng đá việt nam hôm nay finalization up to the point of conversion decision is not required, with finalization being conducted at year-end.

- trực tiếp bóng đá việt nam hôm nay finalization declaration dossier:

+ Personal income trực tiếp bóng đá việt nam hôm nay finalization return using form 05/QTT-TNCN issued withCircular 80/2021/TT-BTC.

+ Appendix schedules 05-1/BK-QTT-TNCN; 05-2/BK-QTT-TNCN; 05-3/BK-QTT-TNCN issued withCircular 80/2021/TT-BTC.

- Deadline for filing the finalization dossier:

Enterprises must prepare and submit the personal income trực tiếp bóng đá việt nam hôm nay finalization dossier for 2024 no later than the last day of the third month from the end of the calendar year.

(2) For individuals directly settling with the trực tiếp bóng đá việt nam hôm nay Authority

Resident individuals with income from wages and salaries from two or more places who do not meet the conditions for authorization of finalization according to regulations must directly declare personal income trực tiếp bóng đá việt nam hôm nay finalization with the trực tiếp bóng đá việt nam hôm nay authority if additional trực tiếp bóng đá việt nam hôm nay is payable or there is excess trực tiếp bóng đá việt nam hôm nay payment requesting reimbursement or offsetting in the next trực tiếp bóng đá việt nam hôm nay period.

Individuals present in Vietnam for less than 183 days in the first calendar year, but 183 days or more computed over 12 consecutive months from their initial day in Vietnam, will have their first finalization year covering these 12 consecutive months.

Foreign individuals concluding their working contracts in Vietnam must complete trực tiếp bóng đá việt nam hôm nay finalization with the trực tiếp bóng đá việt nam hôm nay authority prior to departure.

If individuals have not completed trực tiếp bóng đá việt nam hôm nay finalization procedures with the trực tiếp bóng đá việt nam hôm nay authority, they can authorize the income-paying organization or other organizations and individuals to finalize trực tiếp bóng đá việt nam hôm nay according to regulations applicable to individuals. If the income-paying organization or other entities accept the trực tiếp bóng đá việt nam hôm nay finalization authorization, they must assume responsibility for any additional personal income trực tiếp bóng đá việt nam hôm nay to be paid or for the trực tiếp bóng đá việt nam hôm nay reimbursement.

Resident individuals receiving wages and salaries paid from abroad or from International Organizations, Embassies, Consulates that have not deducted trực tiếp bóng đá việt nam hôm nay in the year must finalize directly with the trực tiếp bóng đá việt nam hôm nay authority if additional payment or excess payment for reimbursement is applicable or need offsetting in subsequent trực tiếp bóng đá việt nam hôm nay filings.

Resident individuals receiving wages and salaries qualifying for a trực tiếp bóng đá việt nam hôm nay reduction due to natural disasters, fire, accidents, serious illness affecting trực tiếp bóng đá việt nam hôm nay payment capabilities must not authorize income-paying organizations or individuals to finalize on their behalf but must directly declare finalization with the trực tiếp bóng đá việt nam hôm nay authority according to regulations.

- Dossier of individuals making direct trực tiếp bóng đá việt nam hôm nay declarations with the trực tiếp bóng đá việt nam hôm nay authority includes:

+ Form 02/QTT-TNCN: Personal income trực tiếp bóng đá việt nam hôm nay finalization return (applied to individuals with income from wages and salaries).

+ Schedule 02-1/BK-QTT-TNCN: Appendix for dependents deduction scheme.

+ Copies of documents proving trực tiếp bóng đá việt nam hôm nay deducted, provisional trực tiếp bóng đá việt nam hôm nay paid in the year, trực tiếp bóng đá việt nam hôm nay paid abroad (if any). If the income-paying organization does not issue trực tiếp bóng đá việt nam hôm nay withholding documents for individuals due to cessation of activities, the trực tiếp bóng đá việt nam hôm nay authority will consider the trực tiếp bóng đá việt nam hôm nay finalization dossier based on trực tiếp bóng đá việt nam hôm nay sector data without requiring trực tiếp bóng đá việt nam hôm nay withholding documents.

+ Copies of trực tiếp bóng đá việt nam hôm nay deduction certificates (indicating trực tiếp bóng đá việt nam hôm nay paid according to income trực tiếp bóng đá việt nam hôm nay returns) issued by the income-paying organization or bank receipt copies for trực tiếp bóng đá việt nam hôm nay paid abroad with taxpayer confirmation if the foreign jurisdiction's trực tiếp bóng đá việt nam hôm nay authority does not issue trực tiếp bóng đá việt nam hôm nay payment confirmations.

+ Copies of invoices and documents proving contributions to charity funds, humanitarian funds, study promotion funds (if any).

+ Documents verifying paid amounts from foreign entities or organizations providing income in the case of individuals receiving income from international organizations, Embassies, Consulates, or foreign states.

+ Documentation for dependent registration as specified in Appendix 2 of decree forms issued withCircular 80/2021/TT-BTC, dated September 29, 2021, of the Minister of Finance (if reducing trực tiếp bóng đá việt nam hôm nay is considered for dependents at finalization time for unregistered dependents).

- Deadline for filing trực tiếp bóng đá việt nam hôm nay finalization dossiers:

+ For personal income trực tiếp bóng đá việt nam hôm nay finalization dossiers of individuals directly finalizing trực tiếp bóng đá việt nam hôm nay, no later than the end of the fourth month from the close of the calendar year.

If the deadline for trực tiếp bóng đá việt nam hôm nay finalization falls on a holiday as per regulations, the deadline is the following working day. In cases where individuals have trực tiếp bóng đá việt nam hôm nay reimbursement arising but file their trực tiếp bóng đá việt nam hôm nay finalization late, they will not be fined for administrative violations of delayed trực tiếp bóng đá việt nam hôm nay finalization filing.

- Place for submitting trực tiếp bóng đá việt nam hôm nay finalization dossiers:

The location for personal trực tiếp bóng đá việt nam hôm nay finalization declaration submission directly with the trực tiếp bóng đá việt nam hôm nay authority is stated as follows:

For individuals directly declaring trực tiếp bóng đá việt nam hôm nay finalization:

+ Resident individuals with wage, salary income from one place who are required to self-declare trực tiếp bóng đá việt nam hôm nay in the year submit their trực tiếp bóng đá việt nam hôm nay finalization dossier to the trực tiếp bóng đá việt nam hôm nay authority where personal trực tiếp bóng đá việt nam hôm nay declarations were made within the year according to Point a, Clause 8, Article 11 ofDecree 126/2020/ND-CP. In cases where individuals have income from wages, salaries at two or more places, including those with both directly declared and withheld income by employers, they submit their trực tiếp bóng đá việt nam hôm nay finalization dossier to the trực tiếp bóng đá việt nam hôm nay authority overseeing the largest income source for the year. If the largest income source is undetermined, individuals can choose to file at the trực tiếp bóng đá việt nam hôm nay authority managing the paying organization or where they reside.

+ Resident individuals earning wages or salaries from multiple places with income trực tiếp bóng đá việt nam hôm nay withheld at source from two or more places submit their finalization dossier as follows:

++ Individuals having calculated personal standard deductions at a specific income-paying organization or individual submit their trực tiếp bóng đá việt nam hôm nay finalization dossier to the trực tiếp bóng đá việt nam hôm nay authority managing that income-paying entity. If the individual changes work locations and the final income-paying entity calculates personal standard deductions, submission is made to the trực tiếp bóng đá việt nam hôm nay authority managing the final paying organization. If deductions are not calculated at the final organization, submission is to the trực tiếp bóng đá việt nam hôm nay authority where the individual resides. If personal deductions were not calculated at any paying organization, submit to the trực tiếp bóng đá việt nam hôm nay authority where the individual resides.

++ For resident individuals without labor contracts, labor contracts less than 3 months, or service contracts with income from one or multiple places and 10% withholding applied, submit to the trực tiếp bóng đá việt nam hôm nay authority where they reside.

++ Residents with income at one or multiple places but not employed at any income-paying entity at finalization, submit to the trực tiếp bóng đá việt nam hôm nay authority where they reside.

(3) For authorization of personal income trực tiếp bóng đá việt nam hôm nay finalization

Resident individuals with income from wages and salaries may authorize the paying organization or individual to finalize personal income trực tiếp bóng đá việt nam hôm nay. Specifically:

- Individuals with labor contracts of 3 months or longer at a single place and currently working there at the time of organization's trực tiếp bóng đá việt nam hôm nay finalization, even if not worked a full 12 months in the calendar year. If transferred due to organizational mergers, splits, or conversions within the same system, individuals can authorize trực tiếp bóng đá việt nam hôm nay finalization at the new organization.

- Individuals with labor contracts of 3 months or longer at one place who continue working at the time of organization's finalization; and having casual income not exceeding VND 10 million per month and subjected to 10% withholding can decline separate trực tiếp bóng đá việt nam hôm nay finalization on this income.

- After authorizing trực tiếp bóng đá việt nam hôm nay finalization, if the paying organization finalizes taxes on behalf of the individual, but it turns out the individual should directly finalize with the trực tiếp bóng đá việt nam hôm nay authority, the paying organization does not adjust its personal income trực tiếp bóng đá việt nam hôm nay finalization but issues a trực tiếp bóng đá việt nam hôm nay deduction certificate to the individual with notes like "Company ... has finalized personal income trực tiếp bóng đá việt nam hôm nay on behalf of Mr./Ms. .... (as authorized) at line (serial number) ... of Appendix Schedule 05-1/BK-TNCN” facilitating the individual's direct finalization with the trực tiếp bóng đá việt nam hôm nay authority. If trực tiếp bóng đá việt nam hôm nay withholding certificates are electronic, the organization should print and note as described on the final print for the taxpayer.

Note:

- Organizations paying wages should verify dependents registered with the trực tiếp bóng đá việt nam hôm nay authority according to regulations on the dependents authorized by the employee for registration, verifying number of dependents, and deduction periods.

- trực tiếp bóng đá việt nam hôm nay finalization methods: Income-paying organizations implementing electronic trực tiếp bóng đá việt nam hôm nay declarations should submit trực tiếp bóng đá việt nam hôm nay finalization electronically via the e-trực tiếp bóng đá việt nam hôm nay service system, using the HTKK software without submitting paper files to the trực tiếp bóng đá việt nam hôm nay authority.

Individuals should draft trực tiếp bóng đá việt nam hôm nay finalization declarations (Form 02/QTT-TNCN) on the Electronic trực tiếp bóng đá việt nam hôm nay Service System http://thuedientu.gdt.gov.vn, sign, and send physical copies to the trực tiếp bóng đá việt nam hôm nay authority identified above for trực tiếp bóng đá việt nam hôm nay finalization and any trực tiếp bóng đá việt nam hôm nay refund (if applicable) as per regulations. If individuals have been issued an e-trực tiếp bóng đá việt nam hôm nay transaction account, there is no need to submit trực tiếp bóng đá việt nam hôm nay finalization papers to the trực tiếp bóng đá việt nam hôm nay authority.

Which cases are not subject to trực tiếp bóng đá việt nam hôm nay finalization in Vietnam?

At sub-section 3.2 Section 3 of Official Dispatch 188/CTLAN-TTHT (2025)...Download, it is clearly stated which cases are not subject to personal income trực tiếp bóng đá việt nam hôm nay finalization as follows:

(1) For individuals

Individuals with income received from wages in the following cases are not required to finalize personal income trực tiếp bóng đá việt nam hôm nay:

- Individuals with additional personal income trực tiếp bóng đá việt nam hôm nay payable not exceeding VND 50,000 after finalization. Exempt individuals in this case estimate their own trực tiếp bóng đá việt nam hôm nay-exempt amount, not required to file personal income trực tiếp bóng đá việt nam hôm nay finalization and exemption dossiers. If finalization periods are from 2019 and earlier completed beforeNghị định 126/2020/NĐ-CPbecame effective, retrospective measures are not applied.

- Individuals owing less income trực tiếp bóng đá việt nam hôm nay than provisionally paid amounts and have no reimbursement or offset request for the subsequent trực tiếp bóng đá việt nam hôm nay period.

- Individuals having labor contracts of 3 months or longer with one unit concurrently earning casual income at other places averaging less than VND 10 million per month and withheld at 10%, don't require trực tiếp bóng đá việt nam hôm nay finalization on this segment.

- Individuals whose employer purchases life insurance (except voluntary retirement insurance) or non-mandatory insurance with premium accumulation, where trực tiếp bóng đá việt nam hôm nay is withheld at 10% on the premium paid by the employer, are not required to finalize taxes on this income segment.

(2) For organizations, individuals paying income from wages

Organizations, individuals paying income from wages, who do not need to finalize personal income trực tiếp bóng đá việt nam hôm nay include those not making payments within the year or those temporarily ceasing activities or business throughout the calendar year.