May a household business currently paying fixed xoilac tv trực tiếp bóng đá hôm nay switch to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations in Vietnam?
Maya household business currently paying fixed xoilac tv trực tiếp bóng đá hôm nay switch to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations in Vietnam?
Based on the provisions specified in Clause 3, Article 13 ofCircular 40/2021/TT-BTCas follows:
xoilac tv trực tiếp bóng đá hôm nay Management for fixed taxpayers
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3. xoilac tv trực tiếp bóng đá hôm nay Declaration Filing Deadline
The deadline for xoilac tv trực tiếp bóng đá hôm nay declaration filing for fixed taxpayers is specified in Point c, Clause 2, Clause 3, Article 44 of the Law on xoilac tv trực tiếp bóng đá hôm nay Administration. Specifically:
a) The deadline for filing xoilac tv trực tiếp bóng đá hôm nay declarations for fixed taxpayers is no later than December 15 of the year preceding the xoilac tv trực tiếp bóng đá hôm nay year.
b) For new business activities of fixed taxpayers (including households using paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations switching to the presumptive method), or fixed xoilac tv trực tiếp bóng đá hôm nay payers switching to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations, or fixed xoilac tv trực tiếp bóng đá hôm nay payers changing business sectors, or changing the scale of business during the year, the deadline for filing xoilac tv trực tiếp bóng đá hôm nay declarations is no later than the 10th day from the date of commencing business, changing the xoilac tv trực tiếp bóng đá hôm nay calculation method, changing business sectors, or changing business scale.
c) The deadline for filing xoilac tv trực tiếp bóng đá hôm nay declarations in cases where the fixed xoilac tv trực tiếp bóng đá hôm nay household uses invoices provided or retail invoices sold by the xoilac tv trực tiếp bóng đá hôm nay authorities for each arising transaction is no later than the 10th day from the date of revenue generation requiring invoice use.
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household businesses currently paying taxes under the presumptive method (fixed xoilac tv trực tiếp bóng đá hôm nay payers)can switch to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations.
May a household business currently paying fixed xoilac tv trực tiếp bóng đá hôm nay switch to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations in Vietnam? (Image from the Internet)
What should a household business do when switching from paying fixed xoilac tv trực tiếp bóng đá hôm nay to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations in Vietnam?
According to the provisions specified in Point b, Clause 4, Article 13 ofCircular 40/2021/TT-BTCas follows:
xoilac tv trực tiếp bóng đá hôm nay Management for fixed taxpayers
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4. Determination of Revenue and fixed xoilac tv trực tiếp bóng đá hôm nay Rate
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b) Adjustment of Revenue and fixed xoilac tv trực tiếp bóng đá hôm nay Rate
fixed taxpayers that propose an adjustment of revenue and fixed xoilac tv trực tiếp bóng đá hôm nay rate due to changes in business activities will have their fixed xoilac tv trực tiếp bóng đá hôm nay rate adjusted by the xoilac tv trực tiếp bóng đá hôm nay authority as regulated in Clause 3, Article 51 of the Law on xoilac tv trực tiếp bóng đá hôm nay Administration from the date of change. Specifically:
b.1) For fixed xoilac tv trực tiếp bóng đá hôm nay payers changing the scale of business (business area, labor use, revenue), they must declare adjustments and supplements to the xoilac tv trực tiếp bóng đá hôm nay Declaration Form No. 01/CNKD issued with this Circular. The xoilac tv trực tiếp bóng đá hôm nay authority, based on the xoilac tv trực tiếp bóng đá hôm nay declaration of the presumptive household and the xoilac tv trực tiếp bóng đá hôm nay authority's database, if determining the revenue deviation from the contracted revenue by 50% or more, will issue a Notice (Form No. 01/TB-CNKD issued with Decree No. 126/2020/ND-CP dated October 19, 2020, by the Government of Vietnam) on adjusting the fixed xoilac tv trực tiếp bóng đá hôm nay rate from the time of change in the xoilac tv trực tiếp bóng đá hôm nay year. If the xoilac tv trực tiếp bóng đá hôm nay authority's database, verification, inspection, or audit provides grounds that the presumptive household does not meet the conditions for the adjustment of the fixed xoilac tv trực tiếp bóng đá hôm nay rate under regulations, the xoilac tv trực tiếp bóng đá hôm nay authority will issue a Notice not to adjust the fixed xoilac tv trực tiếp bóng đá hôm nay rate according to Form No. 01/TBKDC-CNKD issued with this Circular.
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b.6) fixed xoilac tv trực tiếp bóng đá hôm nay payers switching to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations must declare adjustments and supplements to the fixed xoilac tv trực tiếp bóng đá hôm nay Declaration according to Form No. 01/CNKD issued with this Circular. The xoilac tv trực tiếp bóng đá hôm nay authority will rely on the adjusted and supplemented declaration to reduce the predetermined xoilac tv trực tiếp bóng đá hôm nay rate for the transition period.
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fixed xoilac tv trực tiếp bóng đá hôm nay payers switching to paying xoilac tv trực tiếp bóng đá hôm nay under periodic declarations mustdeclare adjustments and supplements to the fixed xoilac tv trực tiếp bóng đá hôm nay Declarationaccording to Form No. 01/CNKD issued withCircular 40/2021/TT-BTC.
The xoilac tv trực tiếp bóng đá hôm nay authority will rely on the adjusted and supplemented declaration to reduce the predetermined xoilac tv trực tiếp bóng đá hôm nay rate for the transition period.
What are the bases for determining fixed xoilac tv trực tiếp bóng đá hôm nay for fixed xoilac tv trực tiếp bóng đá hôm nay payers in Vietnam?
According to the regulations in Clause 7, Article 3 ofCircular 40/2021/TT-BTC, the presumptive method is a method of xoilac tv trực tiếp bóng đá hôm nay declaration and xoilac tv trực tiếp bóng đá hôm nay calculation based on an actual revenue ratio arising monthly or quarterly.
The bases for determining fixed xoilac tv trực tiếp bóng đá hôm nay for fixed xoilac tv trực tiếp bóng đá hôm nay payers are specified in Clause 1, Article 13 ofCircular 40/2021/TT-BTC, including:
- The xoilac tv trực tiếp bóng đá hôm nay declaration dossier of the fixed xoilac tv trực tiếp bóng đá hôm nay household, self-declared based on projected revenue and fixed xoilac tv trực tiếp bóng đá hôm nay rate for the xoilac tv trực tiếp bóng đá hôm nay year;
- The database of the xoilac tv trực tiếp bóng đá hôm nay authority;
- Consultative opinions from the commune-level xoilac tv trực tiếp bóng đá hôm nay advisory council, ward, and commune-level town;
- The results of public disclosure and receipt of feedback from the xoilac tv trực tiếp bóng đá hôm nay advisory council, People's Committee, People's Council, Fatherland Front of commune, ward, and commune-level town, the presumptive household, and other organizations and individuals.
The public disclosure of information for fixed xoilac tv trực tiếp bóng đá hôm nay payers is the xoilac tv trực tiếp bóng đá hôm nay authority's organization of announcing and receiving feedback on the revenue and fixed xoilac tv trực tiếp bóng đá hôm nay rate for fixed xoilac tv trực tiếp bóng đá hôm nay payers as regulated.
The first public disclosure of information follows Clause 5, Article 13 ofCircular 40/2021/TT-BTCfor reference and feedback on predicted revenue and fixed xoilac tv trực tiếp bóng đá hôm nay rate. The second public disclosure of information follows Clause 9, Article 13 ofCircular 40/2021/TT-BTCfor reference and feedback on the official revenue and fixed xoilac tv trực tiếp bóng đá hôm nay rate to be paid for the xoilac tv trực tiếp bóng đá hôm nay year.
Public information disclosure includes posting paper information at the location; sending directly to the presumptive household; sending directly to the People's Council, People's Committee, Fatherland Front of district, ward, commune, and commune-level town; publicly disclosing information on the xoilac tv trực tiếp bóng đá hôm nay sector's electronic information portal.
