trực tiếp bóng đá hôm nayShall overseas suppliers declare taxes monthly or quarterly in Vietnam?
Shall an overseas supplier declare taxes monthly or quarterly in Vietnam?
Based on Point a, Clause 1, Article 77 ofCircular 80/2021/TT-BTCregarding trực tiếp bóng đá hôm nay declaration and direct trực tiếp bóng đá hôm nay computation for overseas suppliers as follows:
trực tiếp bóng đá hôm nay declaration and direct trực tiếp bóng đá hôm nay computation of overseas suppliers
- Overseas suppliers shall directly declare taxes at the electronic portal of the General Department of Taxation, using an electronic transaction authentication code issued by the trực tiếp bóng đá hôm nay authority through the General Department of Taxation’s electronic portal, and submit electronic trực tiếp bóng đá hôm nay declaration dossiers to the managing trực tiếp bóng đá hôm nay authority, as follows:
a) Overseas suppliers declare taxes quarterly.
b) Electronic trực tiếp bóng đá hôm nay return form according to Form No. 02/NCCNN issued with Appendix I of this Circular.
c) Overseas suppliers pay value-added trực tiếp bóng đá hôm nay and corporate income trực tiếp bóng đá hôm nay calculated on a proportional revenue basis.
c.1) Revenue subject to value-added trực tiếp bóng đá hôm nay is the revenue received by the overseas supplier.
c.2) Revenue subject to corporate income trực tiếp bóng đá hôm nay is the revenue received by the overseas supplier.
d) Percentage for calculating value-added trực tiếp bóng đá hôm nay on revenue as stipulated in Point b, Clause 2, Article 8 of Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government of Vietnam detailing and guiding the implementation of some articles of the Law on Value-Added trực tiếp bóng đá hôm nay.
dd) Percentage for calculating corporate income trực tiếp bóng đá hôm nay on revenue as stipulated in Clause 3, Article 11 of Decree No. 218/2013/ND-CP dated December 26, 2013, of the Government of Vietnam detailing and guiding the implementation of the Law on Corporate Income trực tiếp bóng đá hôm nay.
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From the above regulations, it can be noted that overseas suppliers declare taxes quarterly.
Shall an overseas supplier declare taxes monthly or quarterly in Vietnam? (Image from the Internet)
What are the principles for determination of revenue subject to trực tiếp bóng đá hôm nay in Vietnam for the trực tiếp bóng đá hôm nay declaration and calculation of an overseas supplier?
Based on Clause 3, Article 77 ofCircular 80/2021/TT-BTC, the principles for determination of revenue subject to trực tiếp bóng đá hôm nay in Vietnam for the trực tiếp bóng đá hôm nay declaration and calculation of an overseas supplier are as follows:
- The types of information used to identify transactions of organizations or individuals purchasing goods and services arising in Vietnam include:
+ Payment information related to organizations or individuals in Vietnam, such as credit card information based on bank identification number (BIN), bank account information, or similar information that organizations or individuals use for payment to an overseas supplier.
+ Information about the residence status of the organization (individual) in Vietnam, such as billing address, shipping address, home address, or similar information declared by organizations (individuals) purchasing goods to an overseas supplier.
+ Information about the access of organizations (individuals) in Vietnam, such as the country telephone code information of the SIM card, IP address, fixed-line location, or similar information of purchasing organizations, individuals.
- When determining a transaction occurring in Vietnam for trực tiếp bóng đá hôm nay declaration and computation, the overseas supplier shall proceed as follows:
+ Use two non-conflicting pieces of information, including one payment-related information of the organization (individual) in Vietnam and one residence status-related information or access-related information of the organization, individual in Vietnam mentioned above.
+ In cases where payment information of the organization, individual cannot be collected or conflicts with remaining information, the overseas supplier is permitted to use two non-conflicting pieces of information, including one residence status-related information and one access-related information of the organization, individual in Vietnam.
What are the responsibilities of the trực tiếp bóng đá hôm nay authority regarding the services provided by overseas suppliers in Vietnam?
According to Article 80 ofCircular 80/2021/TT-BTC, the responsibilities of the trực tiếp bóng đá hôm nay authority in managing the business activities performed by overseas suppliers are as follows:
- The General Department of Taxation is the managing trực tiếp bóng đá hôm nay authority directly responsible for overseas suppliers, responsible for issuing trực tiếp bóng đá hôm nay codes to overseas suppliers as regulated, receiving trực tiếp bóng đá hôm nay declarations, and performing tasks related to trực tiếp bóng đá hôm nay declaration and payment of overseas suppliers.
- Update the list of overseas suppliers who directly or authoritatively register and declare taxes on the General Department of Taxation’s electronic portal.
- Coordinate with relevant agencies to identify and publish the name, website address of overseas suppliers that have not registered, declared, or paid taxes but have transactions occurring in Vietnam.
- trực tiếp bóng đá hôm nay authorities in Vietnam have the right to cooperate with foreign trực tiếp bóng đá hôm nay authorities to exchange, urge overseas suppliers to declare and pay taxes; collect trực tiếp bóng đá hôm nay arrears from overseas suppliers if it is proven that the overseas supplier has incorrectly declared or paid taxes; cooperate with competent authorities to implement measures according to the law for cases where overseas suppliers do not comply with trực tiếp bóng đá hôm nay obligations in Vietnam.
