Is there an extension for trực tiếp bóng đá hôm nay euro deadline to pay provisional corporate income tax in Vietnam for trực tiếp bóng đá hôm nay euro third quarter of 2024?

Is there an extension for trực tiếp bóng đá hôm nay euro deadline to pay provisional corporate income tax in Vietnamfor trực tiếp bóng đá hôm nay euro third quarter of 2024?

Pursuant to Clause 2, Article 4 ofDecree 64/2024/ND-CP, it is stipulated as follows:

Extension of tax payment deadlines and land rent

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2. For corporate income tax

a) Extension of trực tiếp bóng đá hôm nay euro tax payment deadline for trực tiếp bóng đá hôm nay euro provisional corporate income tax payable for Q2 of trực tiếp bóng đá hôm nay euro corporate income tax period for 2024 by enterprises, organizations falling under trực tiếp bóng đá hôm nay euro scope defined in Article 3 of this Decree. trực tiếp bóng đá hôm nay euro extension period is 03 months, from trực tiếp bóng đá hôm nay euro due date of trực tiếp bóng đá hôm nay euro corporate income tax payment as stipulated by law on tax management.

b) In cases where enterprises, organizations mentioned in Article 3 of this Decree have branches or affiliated units that independently declare corporate income tax with trực tiếp bóng đá hôm nay euro direct tax management authority of trực tiếp bóng đá hôm nay euro branch or affiliated unit, these branches and affiliated units are also subject to trực tiếp bóng đá hôm nay euro extension for corporate income tax payment. If such branches or affiliated units of enterprises, organizations mentioned in Clauses 1, 2, and 3 of Article 3 of this Decree do not have business activities in trực tiếp bóng đá hôm nay euro economic sector or field eligible for trực tiếp bóng đá hôm nay euro extension, then they are not eligible for trực tiếp bóng đá hôm nay euro extension of corporate income tax payment.

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Thus,Nghị định 64/2024/NĐ-CPclearly states that trực tiếp bóng đá hôm nay euro tax payment deadline is only extended for trực tiếp bóng đá hôm nay euro provisional corporate income tax payable for Q2 of trực tiếp bóng đá hôm nay euro corporate income tax period for 2024.

This means that trực tiếp bóng đá hôm nay euro provisional corporate income tax payable for trực tiếp bóng đá hôm nay euro third quarter of trực tiếp bóng đá hôm nay euro corporate income tax period for 2024 will not be extended and must be paid in accordance with trực tiếp bóng đá hôm nay euro deadline prescribed in Article 55 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019.

Is there an extension for trực tiếp bóng đá hôm nay euro deadline to pay provisional corporate income tax in Vietnamfor trực tiếp bóng đá hôm nay euro third quarter ivnof 2024? (Image from trực tiếp bóng đá hôm nay euro Internet)

When is trực tiếp bóng đá hôm nay euro deadline for provisional corporate income tax payment iv nfor trực tiếp bóng đá hôm nay euro third quarter of 2024?

Pursuant to Clause 1, Article 55 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, it is stipulated as follows:

Tax payment deadlines

1. In cases where taxpayers calculate trực tiếp bóng đá hôm nay euro tax, trực tiếp bóng đá hôm nay euro tax payment deadline is no later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro filing deadline for trực tiếp bóng đá hôm nay euro tax declaration. In cases of supplementary tax declaration filing, trực tiếp bóng đá hôm nay euro tax payment deadline is trực tiếp bóng đá hôm nay euro deadline for trực tiếp bóng đá hôm nay euro tax declaration of trực tiếp bóng đá hôm nay euro period with errors or omissions.

For corporate income tax, it is provisionally payable quarterly, and trực tiếp bóng đá hôm nay euro tax payment deadline is no later than trực tiếp bóng đá hôm nay euro 30th day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro following quarter.

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Thus, trực tiếp bóng đá hôm nay euro deadline for provisional corporate income tax payment for trực tiếp bóng đá hôm nay euro third quarter/2024 is no later than trực tiếp bóng đá hôm nay euro 30th day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro following quarter, which is October 30, 2024.

Vietnam: Where and how is tax payment regulated?

Pursuant to Article 56 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, regulations on trực tiếp bóng đá hôm nay euro location and method of tax payment are as follows:

Location and method of tax payment

1. Taxpayers pay taxes into trực tiếp bóng đá hôm nay euro state budget as follows:

a) At trực tiếp bóng đá hôm nay euro State Treasury;

b) At trực tiếp bóng đá hôm nay euro tax management agency where tax declaration files are received;

c) Through organizations authorized by trực tiếp bóng đá hôm nay euro tax management agency to collect taxes;

d) Through commercial banks, other credit institutions, and service organizations as prescribed by law.

2. trực tiếp bóng đá hôm nay euro State Treasury, commercial banks, other credit institutions, and service organizations as prescribed by law are responsible for arranging locations, means, and officials to facilitate taxpayers in promptly paying taxes into trực tiếp bóng đá hôm nay euro state budget.

3. Agencies and organizations receiving tax payments or deducting taxes must issue tax payment receipts to taxpayers.

4. Within 08 working hours from trực tiếp bóng đá hôm nay euro time of collecting tax money from taxpayers, trực tiếp bóng đá hôm nay euro agencies and organizations receiving tax money must transfer trực tiếp bóng đá hôm nay euro money to trực tiếp bóng đá hôm nay euro state budget. In cases of tax collection in cash in remote, isolated, island areas, or difficult travel areas, trực tiếp bóng đá hôm nay euro timeframe for transferring tax money to trực tiếp bóng đá hôm nay euro state budget is as regulated by trực tiếp bóng đá hôm nay euro Minister of Finance.

Taxpayers must pay taxes into trực tiếp bóng đá hôm nay euro state budget at trực tiếp bóng đá hôm nay euro following locations:

- At trực tiếp bóng đá hôm nay euro State Treasury;

- At trực tiếp bóng đá hôm nay euro tax management agency where tax declaration files are received;

- Through organizations authorized by trực tiếp bóng đá hôm nay euro tax management agency to collect taxes;

- Through commercial banks, other credit institutions, and service organizations as prescribed by law.

trực tiếp bóng đá hôm nay euro State Treasury, commercial banks, other credit institutions, and service organizations as prescribed by law are responsible for arranging locations, means, and officials to facilitate taxpayers in promptly paying taxes into trực tiếp bóng đá hôm nay euro state budget.

Agencies and organizations receiving tax payments or deducting taxes must issue tax payment receipts to taxpayers.

Additionally, within 08 working hours from trực tiếp bóng đá hôm nay euro time of collecting tax money from taxpayers, agencies, and organizations receiving tax money must transfer trực tiếp bóng đá hôm nay euro money to trực tiếp bóng đá hôm nay euro state budget.

In cases of tax collection in cash in remote, isolated, island areas, or difficult travel areas, trực tiếp bóng đá hôm nay euro timeframe for transferring tax money to trực tiếp bóng đá hôm nay euro state budget is as regulated by trực tiếp bóng đá hôm nay euro Minister of Finance.