Địa điểm trực tiếp bóng đá hôm nay euro hồ sơ khai thuế đối với người trực tiếp bóng đá hôm nay euro thuế có nhiều hoạt động, kinh doanh trên nhiều địa

trực tiếp bóng đá euro hôm nay declaration document submission locations fortaxpayer that has business operation in more than one province in Vietnam

Pursuant to Clause 1, Article 11 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay declaration document submission locations for a taxpayer that has business operation in more than one province are as follows:

* The trực tiếp bóng đá euro hôm nay declaration submission location for a taxpayer that has business operation in more than one province, as specified in points a and b, Clause 4, Article 45 ofLaw on trực tiếp bóng đá euro hôm nay Administration 2019, is the trực tiếp bóng đá euro hôm nay office where the business activities take place, which is other than the province or city where the head office is located, in the following cases:

- Value Added trực tiếp bóng đá euro hôm nay (VAT) declaration for investment projects as stipulated in point d, Clause 2, Article 7 ofDecree 126/2020/ND-CPat the location of the investment project.

- VAT declaration for real estate transfer activities of infrastructure investment projects, houses for transfer (including instances of advance payments from customers based on progress) at the location where the real estate transfer occurs.

- VAT declaration at the location of the power plant.

- Special Consumption trực tiếp bóng đá euro hôm nay declaration at the location of production, processing of special consumption taxed goods, or provision of special consumption taxed services (excluding electronic lottery business activities).

In cases where taxpayers directly import goods subject to special consumption trực tiếp bóng đá euro hôm nay and then sell them domestically, they must declare the special consumption trực tiếp bóng đá euro hôm nay with the trực tiếp bóng đá euro hôm nay office managing their head office.

- Environmental Protection trực tiếp bóng đá euro hôm nay declaration at the production site of goods subject to environmental protection trực tiếp bóng đá euro hôm nay, excluding the environmental protection trực tiếp bóng đá euro hôm nay for petroleum trading activities as specified in point a, Clause 4, Article 11 ofDecree 126/2020/ND-CP.

- Environmental Protection trực tiếp bóng đá euro hôm nay declaration at the location of coal production or business (including cases of internal consumption), excluding the environmental protection trực tiếp bóng đá euro hôm nay stipulated in point b, Clause 4, Article 11 ofDecree 126/2020/ND-CP.

- Natural Resource trực tiếp bóng đá euro hôm nay declaration (excluding natural resource trực tiếp bóng đá euro hôm nay for hydropower production activities where the reservoir of the hydropower plant spans multiple provincial jurisdictions; crude oil extraction and sales activities; natural gas extraction and sales activities, and the natural resource trực tiếp bóng đá euro hôm nay of organizations authorized to auction seized, confiscated resources; sporadic resource extraction licensed or not requiring a license by law).

- Corporate Income trực tiếp bóng đá euro hôm nay declaration at the location of dependent units or business premises earning income eligible for corporate income trực tiếp bóng đá euro hôm nay incentives.

- Environmental Protection Fee declaration at the location of mineral extraction (excluding crude oil, natural gas, and coal gas; organizations collecting minerals from small-scale miners).

- Business License trực tiếp bóng đá euro hôm nay declaration at the location of dependent units or business premises.

* The trực tiếp bóng đá euro hôm nay declaration submission location for taxpayers with activities or businesses in multiple provincial jurisdictions other than the location of the head office, as specified in point b, Clause 4, Article 45 ofLaw on trực tiếp bóng đá euro hôm nay Administration 2019, shall be subject to centralized accounting at the head office (excluding cases specified in Clauses 1, 3, 4, 5, and 6, Article 11 ofDecree 126/2020/ND-CP) at the trực tiếp bóng đá euro hôm nay office managing the head office.

Simultaneously, the trực tiếp bóng đá euro hôm nay filer is required to submit a trực tiếp bóng đá euro hôm nay Allocation Sheet (if any) for each provincial jurisdiction where the state budget revenue is shared (including dependent units, business locations) to the trực tiếp bóng đá euro hôm nay office managing the head office, except for the following cases where the trực tiếp bóng đá euro hôm nay Allocation Sheet does not need to be submitted:

- VAT for transportation business activities where transportation routes cross different provincial jurisdictions other than the location of the head office.

- VAT for insurance and reinsurance business activities.

- VAT for construction business activities (including road construction, power transmission lines, water pipelines, oil pipelines, gas pipelines) in different provincial jurisdictions other than the location of the head office, without establishing dependent units or business premises in those provincial jurisdictions, where the construction project value, including VAT, is under 1 billion VND.

- Corporate Income trực tiếp bóng đá euro hôm nay of dependent units or business premises enjoying corporate income trực tiếp bóng đá euro hôm nay incentives. The trực tiếp bóng đá euro hôm nay filer must separately determine the payable corporate income trực tiếp bóng đá euro hôm nay for the incentive activities with the trực tiếp bóng đá euro hôm nay office managing the location of dependent units or business premises and not allocate it to other dependent units or business locations of the trực tiếp bóng đá euro hôm nay filer.

- VAT and Corporate Income trực tiếp bóng đá euro hôm nay of dependent units or business premises of taxpayers classified as microenterprises according to the legal provisions on supporting small and medium enterprises.

- Remaining after-trực tiếp bóng đá euro hôm nay profits remaining after setting aside funds (excluding post-trực tiếp bóng đá euro hôm nay profits from electronic lottery activities).

* The trực tiếp bóng đá euro hôm nay declaration submission location for households, individual businesses with production, or business activities in multiple locations, as stipulated in points a and b, Clause 4, Article 45 ofLaw on trực tiếp bóng đá euro hôm nay Administration 2019, is the trực tiếp bóng đá euro hôm nay office where production or business activities take place.

Where aretax declaration document submission locations fortaxpayer that has business operation in more than one province in Vietnam? (Image from the Internet)

Vietnam: What does a trực tiếp bóng đá euro hôm nay declaration document include?

According to Clause 1, Article 7 ofDecree 126/2020/ND-CP, a trực tiếp bóng đá euro hôm nay declaration document is a trực tiếp bóng đá euro hôm nay return and related evidence and documents used as a basis to determine the trực tiếp bóng đá euro hôm nay obligations of the trực tiếp bóng đá euro hôm nay filer to the state budget, prepared and submitted to the trực tiếp bóng đá euro hôm nay management agency electronically or in paper form.

taxpayers must submit trực tiếp bóng đá euro hôm nay returns, schedules, and annexes (if any) according to the prescribed forms set by the Minister of Finance and are responsible under the law for the accuracy, honesty, and completeness of the contents in the trực tiếp bóng đá euro hôm nay return, schedules, annexes; and fully submit the evidence and documents required in the trực tiếp bóng đá euro hôm nay declaration document to the trực tiếp bóng đá euro hôm nay management agency.

For certain types of documents in the trực tiếp bóng đá euro hôm nay declaration document that the Ministry of Finance does not issue a form for, but the relevant legal provisions have stipulated forms, they must comply with the relevant legal provisions.

Whenare taxpayersnot required to submit trực tiếp bóng đá euro hôm nay declaration dossiers in Vietnam?

According to Clause 3, Article 7 ofDecree 126/2020/ND-CP, supplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP, taxpayers are not required to submit trực tiếp bóng đá euro hôm nay declaration dossiers in the following cases:

- taxpayers only engage in activities or businesses that are not subject to trực tiếp bóng đá euro hôm nay according to the trực tiếp bóng đá euro hôm nay law for each type of trực tiếp bóng đá euro hôm nay.

- Individuals with income exempt from trực tiếp bóng đá euro hôm nay according to the provisions of the personal income trực tiếp bóng đá euro hôm nay law and specified in point b, Clause 2, Article 79 ofLaw on trực tiếp bóng đá euro hôm nay Administration 2019except for individuals receiving real estate inheritance, gifts; real estate transfers.

- Export processing enterprises that only have export activities do not need to submit VAT declaration dossiers.

- taxpayers temporarily suspending activities or businesses according to Article 4 ofDecree 126/2020/ND-CP.

- taxpayers submit documents to terminate the trực tiếp bóng đá euro hôm nay code, except for cases of terminating activities, terminating contracts, reorganizing enterprises according to Clause 4, Article 44 ofLaw on trực tiếp bóng đá euro hôm nay Administration 2019.

- Personal income trực tiếp bóng đá euro hôm nay declaration filers are organizations or individuals who pay income in cases of monthly or quarterly personal income trực tiếp bóng đá euro hôm nay declarations that do not incur personal income trực tiếp bóng đá euro hôm nay withholding for the income recipients during that month or quarter.