Thuế giá trị gia tăng vtv5 trực tiếp bóng đá hôm nay theo tháng được không?
Are goods used for consumption in Vietnam subject to VAT?
According to the provisions of Article 3 of theLaw on Value-Added xem bóng đá trực tiếp vtv2 2008, the subjects subject to xem bóng đá trực tiếp vtv2 are regulated as follows:
- Goods and services used for production, business, and consumption in Vietnam are subject to value-added xem bóng đá trực tiếp vtv2, except for the subjects specified in Article 5 of theLaw on Value-Added xem bóng đá trực tiếp vtv2 2008.
Therefore, under the above regulation, goods used for consumption in Vietnam are one of the subjects that will be subject to VAT.
Is Value-Added xem bóng đá trực tiếp vtv2 declared monthly in Vietnam?
Based on Clause 1, Article 8 ofDecree 126/2020/ND-CP, it is stipulated as follows:
Types of taxes declared monthly, quarterly, annually, for each time the xem bóng đá trực tiếp vtv2 obligation arises, and finalization xem bóng đá trực tiếp vtv2 declaration
1. Types of taxes and other revenue related to the state budget managed by the xem bóng đá trực tiếp vtv2 authority are declared monthly, including:
a) Value-added xem bóng đá trực tiếp vtv2, personal income xem bóng đá trực tiếp vtv2. In case taxpayers meet criteria regulated in Article 9 of this Decree, they can choose to declare quarterly.
b) Special consumption xem bóng đá trực tiếp vtv2.
c) Environmental protection xem bóng đá trực tiếp vtv2.
d) Resource xem bóng đá trực tiếp vtv2, except for resource xem bóng đá trực tiếp vtv2 specified in point e of this Clause.
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Thus,it can be seen that value-added xem bóng đá trực tiếp vtv2 is one of the types of taxes declared monthly.
Additionally, based on Article 44 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, it notes the deadlines for submitting xem bóng đá trực tiếp vtv2 declarations as follows:
- The deadline for submitting xem bóng đá trực tiếp vtv2 declaration dossiers for taxes declared monthly and quarterly is regulated as follows:
+ No later than the 20th day of the month following the month in which the xem bóng đá trực tiếp vtv2 obligation arises for monthly declaration and payment;
+ No later than the last day of the first month of the subsequent quarter in which the xem bóng đá trực tiếp vtv2 obligation arises for quarterly declaration and payment.
- The deadline for submitting xem bóng đá trực tiếp vtv2 declaration dossiers for taxes calculated annually is regulated as follows:
+ No later than the last day of the third month from the end of the calendar year or fiscal year for annual xem bóng đá trực tiếp vtv2 finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual xem bóng đá trực tiếp vtv2 declaration dossiers;
+ No later than the last day of the fourth month from the end of the calendar year for personal income xem bóng đá trực tiếp vtv2 finalization dossiers for individuals directly finalizing taxes;
+ No later than December 15 of the preceding year for fixed xem bóng đá trực tiếp vtv2 declaration dossiers of business households, individuals paying taxes by the fixed method; in case business households or individuals start a new business, the deadline for submitting fixed xem bóng đá trực tiếp vtv2 declaration dossiers is no later than 10 days from the date of commencement of business.
- The deadline for submitting xem bóng đá trực tiếp vtv2 declaration dossiers for taxes declared and paid each time a xem bóng đá trực tiếp vtv2 obligation arises is no later than the 10th day from the date the xem bóng đá trực tiếp vtv2 obligation arises.
- The deadline for submitting xem bóng đá trực tiếp vtv2 declaration dossiers in the event of business closure, contract termination or business reorganization is no later than the 45th day from the date the event occurs.
- If taxpayers declare taxes electronically on the last day of the deadline for submitting xem bóng đá trực tiếp vtv2 declaration dossiers and the xem bóng đá trực tiếp vtv2 authority's electronic portal encounters a technical issue, taxpayers may submit xem bóng đá trực tiếp vtv2 declaration dossiers and electronic xem bóng đá trực tiếp vtv2 payment documents on the day following the resolution of the issue.
Is Value-Added xem bóng đá trực tiếp vtv2 declared monthly in Vietnam?(Image from the Internet)
What are the fines for late submission of VAT xem bóng đá trực tiếp vtv2 returns in Vietnam?
Under the provisions of Article 13 ofDecree 125/2020/ND-CP, late submission of xem bóng đá trực tiếp vtv2 declaration dossiers will be fined as follows:
(1)A warning for the act of submitting xem bóng đá trực tiếp vtv2 declaration dossiers later than the deadline from 01 to 05 days and with mitigating circumstances.
(2)A fine ranging from 2,000,000 VND to 5,000,000 VND for the act of submitting xem bóng đá trực tiếp vtv2 declaration dossiers later than the deadline from 01 to 30 days, except as provided in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
(3)A fine ranging from 5,000,000 VND to 8,000,000 VND for the act of submitting xem bóng đá trực tiếp vtv2 declaration dossiers later than the deadline from 31 to 60 days.
(4)A fine ranging from 8,000,000 VND to 15,000,000 VND for the following actions:
- Submitting xem bóng đá trực tiếp vtv2 declaration dossiers later than the deadline from 61 to 90 days;
- Submitting xem bóng đá trực tiếp vtv2 declaration dossiers later than the deadline from 91 days or more but not incurring payable xem bóng đá trực tiếp vtv2 amounts;
- Not submitting xem bóng đá trực tiếp vtv2 declaration dossiers but not incurring payable xem bóng đá trực tiếp vtv2 amounts;
- Not submitting annexes as prescribed on xem bóng đá trực tiếp vtv2 management for enterprises with transactions requiring xem bóng đá trực tiếp vtv2 annexes alongside corporate income xem bóng đá trực tiếp vtv2 declarations.
(5)A fine ranging from 15,000,000 VND to 25,000,000 VND for the act of submitting xem bóng đá trực tiếp vtv2 declaration dossiers more than 90 days past the deadline, with payable xem bóng đá trực tiếp vtv2 amounts incurred and the taxpayer having fully paid the xem bóng đá trực tiếp vtv2 amount and late payment interest to the state budget before the xem bóng đá trực tiếp vtv2 authority announces the decision to inspect and audit taxes or before the xem bóng đá trực tiếp vtv2 authority issues a report on the act of late submission according to the provisions of Clause 11, Article 143 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019.
Moreover, according to the provisions of Clause 6, Article 13 ofDecree 125/2020/ND-CP, the measures to remedy the consequences of late submission of xem bóng đá trực tiếp vtv2 returns are as follows:
- The taxpayer must pay the full amount of late xem bóng đá trực tiếp vtv2 payment to the state budget for violations under Clauses 1, 2, 3, 4, and 5, Article 13 ofDecree 125/2020/ND-CPin cases where late submission of xem bóng đá trực tiếp vtv2 declaration dossiers leads to late xem bóng đá trực tiếp vtv2 payments;
- The taxpayer must submit xem bóng đá trực tiếp vtv2 declaration dossiers and annexes for actions prescribed at points c, d of Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Thus,depending on how long the submission of VAT xem bóng đá trực tiếp vtv2 returns exceeds the stipulated time, different administrative fines apply. The fines range from a minimum of 2,000,000 VND to 25,000,000 VND.
*Note: The monetary fines above apply to organizations; fines for individuals are half of those for organizations. For taxpayers who are households or business households, fines are applied as per individuals.
