Cá xem bóng đá trực tiếp nhà cái chuyển nhượng tên miền internet quốc gia Việt Nam có áp dụng phương pháp tính thuế theo từng lần phát sinh không?

What documents do individual businesses need to prepare for paying tax under separate declarations?

Based on Article 12 ofCircular 40/2021/TT-BTCit is stipulated as follows:

Tax management for individual businesses paying tax under separate declarations

1. Tax declaration dossier

Tax declaration dossier for individual businesses filing taxes on occurrence as stipulated in point 8.3 Appendix I - List of paying tax documents issued together with Decree No. 126/2020/ND-CP dated October 19, 2020, by trực tiếp bóng đá hôm nay euro Government of Vietnam. Specifically:

a) Tax declaration form for business households, individual businesses according to form No. 01/CNKD issued with this Circular;

b) trực tiếp bóng đá hôm nay euro accompanying documents to trực tiếp bóng đá hôm nay euro paying tax under separate declarations include:

- A copy of trực tiếp bóng đá hôm nay euro economic contract for trực tiếp bóng đá hôm nay euro supply of goods and services;

- A copy of trực tiếp bóng đá hôm nay euro minutes of acceptance and liquidation of contracts;

- A copy of documents proving trực tiếp bóng đá hôm nay euro origin of trực tiếp bóng đá hôm nay euro goods such as: Purchase list of agricultural products if they are domestic agricultural products; List of goods purchased, exchanged by border inhabitants if they are border inhabitants’ imported goods; Invoice from trực tiếp bóng đá hôm nay euro seller if they are imported goods purchased from domestic businesses; relevant documents if they are self-produced goods by individuals;...

trực tiếp bóng đá hôm nay euro tax authority has trực tiếp bóng đá hôm nay euro right to request trực tiếp bóng đá hôm nay euro presentation of trực tiếp bóng đá hôm nay euro original documents to verify trực tiếp bóng đá hôm nay euro accuracy of trực tiếp bóng đá hôm nay euro copies.

Therefore,individual businesses paying tax under separate declarations need to prepare trực tiếp bóng đá hôm nay euro following documents:

[1]In cases of mobile business, submit paying tax documents to trực tiếp bóng đá hôm nay euro Tax Department directly managing trực tiếp bóng đá hôm nay euro place where trực tiếp bóng đá hôm nay euro business activity occurs.

[2]For individuals with income from digital content products and services, submit paying tax documents to trực tiếp bóng đá hôm nay euro Tax Department directly managing trực tiếp bóng đá hôm nay euro place of trực tiếp bóng đá hôm nay euro individual's residence (permanent or temporary).

[3]For individuals with income from trực tiếp bóng đá hôm nay euro transfer of Vietnam national domain names ".vn", submit paying tax documents to trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro individual resides. For individuals transferring who are non-resident individuals, submit paying tax documents to trực tiếp bóng đá hôm nay euro tax authority directly managing trực tiếp bóng đá hôm nay euro organization overseeing Vietnam's national domain name ".vn".

[4]Individuals who are private construction contractors must submit paying tax documents to trực tiếp bóng đá hôm nay euro Tax Department directly managing trực tiếp bóng đá hôm nay euro site of construction activity.

Additionally, trực tiếp bóng đá hôm nay euro deadline for submitting paying tax documents for individual businesses paying tax under separate declarations is stipulated in Clause 3 of Article 44Tax Management Law 2019, no later than trực tiếp bóng đá hôm nay euro 10th day from trực tiếp bóng đá hôm nay euro date of trực tiếp bóng đá hôm nay euro tax obligation's occurrence.

Shall trực tiếp bóng đá hôm nay euro tax payment under separate declarations apply to individuals transferring Vietnam’s top-level domains “.vn”?(Image from trực tiếp bóng đá hôm nay euro Internet)

When is trực tiếp bóng đá hôm nay euro deadline for individual businesses to pay tax under separate declarations in Vietnam?

Based on Clause 4 of Article 12 ofCircular 40/2021/TT-BTCit is stipulated as follows:

- trực tiếp bóng đá hôm nay euro tax payment deadline for individual businesses paying tax under separate declarations is to be carried out according to Clause 1 of Article 55Tax Management Law 2019, specifically: trực tiếp bóng đá hôm nay euro tax payment deadline is trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro paying tax documents.

In cases of supplementary paying taxs, trực tiếp bóng đá hôm nay euro tax payment deadline is trực tiếp bóng đá hôm nay euro deadline for submitting trực tiếp bóng đá hôm nay euro paying tax documents for trực tiếp bóng đá hôm nay euro tax period with errors or omissions.

Shall trực tiếp bóng đá hôm nay euro tax paymentunder separate declarations apply toindividualstransferring Vietnam’s top-level domains “.vn”?

Based on Clause 2 of Article 6 ofCircular 40/2021/TT-BTCit is stipulated as follows:

Tax calculation method for individual businesses paying tax under separate declarations

1. trực tiếp bóng đá hôm nay euro method of tax declaration under separate declarations applies to individual businesses that are sporadic and do not have a fixed business location. Sporadic business is identified according to trực tiếp bóng đá hôm nay euro characteristics of production and business activities in each field and industry and may be self-identified by trực tiếp bóng đá hôm nay euro individual to choose trực tiếp bóng đá hôm nay euro method of tax declaration as guided in this Circular. A fixed business location is trực tiếp bóng đá hôm nay euro place where individuals conduct production and business activities like a transaction office, shop, showroom, warehouse, workshop, yard, or similar location.

2. Individual businesses paying tax under separate declarations include:

a) Individuals engaged in mobile business;

b) Individuals who are private construction contractors;

c) Individuals transferring Vietnam’s top-level domains “.vn” ".vn";

d) Individuals earning income from digital content products and services if not opting for taxation according to trực tiếp bóng đá hôm nay euro declaration method.

3. Individual businesses paying tax under separate declarations are not required to implement accounting policies, but must retain invoices, documents, contracts, files proving trực tiếp bóng đá hôm nay euro legality of goods and services and present them with trực tiếp bóng đá hôm nay euro paying tax documents under separate declarations.

4. Individual businesses paying tax under separate declarations must declare taxes when there is taxable revenue.

Therefore,individuals transferring Vietnam’s top-level domains “.vn” are among trực tiếp bóng đá hôm nay euro cases where individual businesses pay tax under separate declarations.