Vietnam: What are bóng đá hôm nay trực tiếp deadlines for submitting value-added tax for enterprises after deferral in 2024?

Vietnam: What are bóng đá hôm nay trực tiếp deadlines for submitting value-added tax for enterprises after deferral in 2024?

According to Clause 1, Article 4 ofDecree 64/2024/ND-CP, which stipulates bóng đá hôm nay trực tiếp deferral of bóng đá hôm nay trực tiếp payment deadline for value-added tax (excluding VAT at import stage) for enterprises and organizations as follows:

- bóng đá hôm nay trực tiếp tax payment deadline is extended for bóng đá hôm nay trực tiếp value-added tax payable (including tax allocated to other provincial-level localities where bóng đá hôm nay trực tiếp taxpayer has its headquarters, tax paid per occurrence) for bóng đá hôm nay trực tiếp tax period from May to September 2024 (for monthly VAT declaration) and bóng đá hôm nay trực tiếp second quarter of 2024, third quarter of 2024 (for quarterly VAT declaration) of bóng đá hôm nay trực tiếp enterprises and organizations mentioned in Article 3 of this Decree.

bóng đá hôm nay trực tiếp deferral is for 05 months for VAT of May 2024, June 2024, and bóng đá hôm nay trực tiếp second quarter of 2024, an deferral of 04 months for VAT of July 2024, an deferral of 03 months for VAT of August 2024, and an deferral of 02 months for VAT of September 2024 and bóng đá hôm nay trực tiếp third quarter of 2024.

bóng đá hôm nay trực tiếp deferral period at this point is calculated from bóng đá hôm nay trực tiếp end date of bóng đá hôm nay trực tiếp VAT payment deadline as stipulated by bóng đá hôm nay trực tiếp tax management law.

Enterprises and organizations eligible for deferral are required to declare and submit VAT monthly or quarterly returns in accordance with current law but are not yet required to pay bóng đá hôm nay trực tiếp VAT amount arising on bóng đá hôm nay trực tiếp declared VAT returns.

bóng đá hôm nay trực tiếp extended deadlines for VAT payment are as follows:

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp May 2024 tax period is no later than November 20, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp June 2024 tax period is no later than December 20, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp July 2024 tax period is no later than December 20, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp August 2024 tax period is no later than December 20, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp September 2024 tax period is no later than December 20, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp second quarter 2024 tax period is no later than December 31, 2024.

bóng đá hôm nay trực tiếp deadline for VAT payment of bóng đá hôm nay trực tiếp third quarter 2024 tax period is no later than December 31, 2024.

Note: Nghị định 64/2024/NĐ-CPis effective until bóng đá hôm nay trực tiếp end of December 31, 2024.

Vietnam: What are bóng đá hôm nay trực tiếp deadlines for submitting value-added tax for enterprises after deferral in 2024? (Image from bóng đá hôm nay trực tiếp Internet)

What are cases ofVATdeferral in Vietnam in 2024?

According to Article 3 ofDecree 64/2024/ND-CP, bóng đá hôm nay trực tiếp detailed cases that qualify for an deferral for bóng đá hôm nay trực tiếp 2024 VAT submission deadline include:

[1] Enterprises, organizations, household businesses, and individuals operating in bóng đá hôm nay trực tiếp following economic sectors:

- Agriculture, forestry, and fisheries;

- Production and processing of food; textiles; clothing production; leather production and related products; wood processing and production of products from wood, bamboo, and rattan (excluding beds, cabinets, tables, and chairs); production from straw, straw, and woven materials; paper and paper product manufacturing; production of rubber and plastic products; production of non-metallic mineral products; metal production; metal processing; handling and coating of metals; production of electronic products, computers, and optical products; automobile production and other motor vehicles; production of beds, cabinets, tables, and chairs;

- Construction;

- Publishing activities; film activities, television program production, audio recording, and music publishing;

- Crude oil and natural gas extraction (excludes corporate income tax on crude oil, condensate, natural gas collected under agreements, contracts);

- Beverage production; printing, copying of recorded media; coke production, refined petroleum products; chemical and chemical product manufacturing; production of pre-cast metal products (excluding machinery, equipment); motorcycle production and repair, maintenance, and installation of machinery and equipment;

- Wastewater drainage and treatment.

[2] Enterprises, organizations, household businesses, and individuals engaged in business in bóng đá hôm nay trực tiếp following economic sectors:

- Transportation and warehousing; accommodation and catering services; education and training; health care and social support activities; real estate business;

- Labor and employment services; activities of travel agencies, tour businesses, and support services related to promotion and organization of tours;

- Creative, artistic, and entertainment activities; activities of libraries, archives, museums, and other cultural activities; sports, amusement, and entertainment activities; film screening activities;

- Broadcasting; computer programming, consulting services, and other activities related to computers; information service activities;

- Mining support service activities.

bóng đá hôm nay trực tiếp economic sectors mentioned in Clauses 1 and 2 of Article 3Decree 64/2024/ND-CPare determined according toDecision 27/2018/QD-TTg in 2018.

bóng đá hôm nay trực tiếp categorization of economic sectors according to Annex I issued withDecision 27/2018/QD-TTgincludes 5 levels, and bóng đá hôm nay trực tiếp determination of bóng đá hôm nay trực tiếp economic sector is applied as follows: If bóng đá hôm nay trực tiếp name of bóng đá hôm nay trực tiếp economic sector mentioned in Clauses 1 and 2 of Article 3Decree 64/2024/ND-CPfalls under level 1, then bóng đá hôm nay trực tiếp economic sector applied for bóng đá hôm nay trực tiếp deferral includes all economic sectors under levels 2, 3, 4, and 5 of level 1;

If it falls under level 2, bóng đá hôm nay trực tiếp economic sector applied for bóng đá hôm nay trực tiếp deferral includes all economic sectors under levels 3, 4, and 5 of level 2;

If it falls under level 3, bóng đá hôm nay trực tiếp economic sector applied for bóng đá hôm nay trực tiếp deferral includes all economic sectors under levels 4 and 5 of level 3;

If it falls under level 4, bóng đá hôm nay trực tiếp economic sector applied for bóng đá hôm nay trực tiếp deferral includes all economic sectors under level 5 of level 4.

[3] Enterprises, organizations, household businesses, and individuals producing supporting industrial products prioritized for development; key mechanical products.

Supporting industrial products prioritized for development are determined underNghị định 111/2015/NĐ-CPdated November 3, 2015, of bóng đá hôm nay trực tiếp Government of Vietnam on supporting industry development; key mechanical products are determined according toQuyết định 319/QĐ-TTgdated March 15, 2018, of bóng đá hôm nay trực tiếp Prime Minister of bóng đá hôm nay trực tiếp Government of Vietnam approving bóng đá hôm nay trực tiếp Strategy for bóng đá hôm nay trực tiếp development of Vietnam's mechanical engineering industry to 2025, vision to 2035.

[4]Small and micro enterprises are determined according to bóng đá hôm nay trực tiếp Law on Supporting Small and Medium Enterprises in 2017 andNghị định 80/2021/NĐ-CP.

bóng đá hôm nay trực tiếp economic sectors, fields of bóng đá hôm nay trực tiếp enterprise, organization, household business, household, and individual business stipulated in Clauses 1, 2, and 3 of Article 3Decree 64/2024/ND-CPare sectors, fields where bóng đá hôm nay trực tiếp enterprise, organization, household business, household, and individual business have production, business activities and generate revenue in 2023 or 2024.

What is bóng đá hôm nay trực tiếp procedure for VAT deferral in Vietnamin 2024?

According to Article 5 ofDecree 64/2024/ND-CP, bóng đá hôm nay trực tiếp procedure for tax deferralin 2024 is stipulated as follows:

[1]Taxpayers who directly declare and pay taxes with bóng đá hôm nay trực tiếp tax authority and are eligible for deferral submit a Request for deferral of tax and land rent for bóng đá hôm nay trực tiếp first time or as a replacement when errors are detected (electronically; directly submit a paper copy to bóng đá hôm nay trực tiếp tax authority or send it through postal service) using bóng đá hôm nay trực tiếp Form appended toDecree 64/2024/ND-CPto bóng đá hôm nay trực tiếp direct managing tax authority once for all tax and land rent arising in bóng đá hôm nay trực tiếp eligible tax periods along with bóng đá hôm nay trực tiếp time of filing bóng đá hôm nay trực tiếp tax return according to monthly (or quarterly) regulations stipulated by bóng đá hôm nay trực tiếp tax management law.

In bóng đá hôm nay trực tiếp event that bóng đá hôm nay trực tiếp Request for deferral is not submitted concurrently with bóng đá hôm nay trực tiếp filing of bóng đá hôm nay trực tiếp monthly (or quarterly) tax return, bóng đá hôm nay trực tiếp latest submission deadline is September 30, 2024, and bóng đá hôm nay trực tiếp tax authority shall still provide bóng đá hôm nay trực tiếp tax, land rent deferral for arising periods eligible prior to bóng đá hôm nay trực tiếp submission of bóng đá hôm nay trực tiếp Request for deferral.

For taxpayers with deferrals across multiple jurisdictions managed by different tax authorities, bóng đá hôm nay trực tiếp direct managing tax authority is responsible for transmitting bóng đá hôm nay trực tiếp Request for deferral information to bóng đá hôm nay trực tiếp related managing tax authorities.

[2]Taxpayers self-determine and take responsibility for submitting bóng đá hôm nay trực tiếp Request for deferral ensuring eligibility for bóng đá hôm nay trực tiếp deferral underDecree 64/2024/ND-CP. If taxpayers submit bóng đá hôm nay trực tiếp Request for deferral after September 30, 2024, they shall not be eligible for deferral for tax, land rent under this Decree.

In cases where taxpayers resubmit additional tax return documentation for bóng đá hôm nay trực tiếp waived tax period leading to an increased payable amount and submit it to bóng đá hôm nay trực tiếp tax authority before bóng đá hôm nay trực tiếp expiration of bóng đá hôm nay trực tiếp extended tax period, bóng đá hôm nay trực tiếp extended tax amount shall include bóng đá hôm nay trực tiếp additional payable amount due to bóng đá hôm nay trực tiếp supplemental declaration.

If taxpayers resubmit additional tax return documentation for bóng đá hôm nay trực tiếp waived tax period after bóng đá hôm nay trực tiếp expiration of bóng đá hôm nay trực tiếp extended tax period, bóng đá hôm nay trực tiếp additional payable amount resulting from bóng đá hôm nay trực tiếp supplemental declaration shall not be extended.

[3]bóng đá hôm nay trực tiếp tax authority shall not notify taxpayers about accepting bóng đá hôm nay trực tiếp deferral for tax and land rent.

If during bóng đá hôm nay trực tiếp deferral period, bóng đá hôm nay trực tiếp tax authority has grounds to determine bóng đá hôm nay trực tiếp taxpayer is not eligible for an deferral, bóng đá hôm nay trực tiếp tax authority shall issue a written notice to bóng đá hôm nay trực tiếp taxpayer about non-deferral, and bóng đá hôm nay trực tiếp taxpayer shall pay bóng đá hôm nay trực tiếp full extended tax, land rent amount, and late payment interest within bóng đá hôm nay trực tiếp extended period to bóng đá hôm nay trực tiếp state budget.

In case after bóng đá hôm nay trực tiếp expiration of bóng đá hôm nay trực tiếp deferral, through inspection and examination, bóng đá hôm nay trực tiếp competent state authority detects that bóng đá hôm nay trực tiếp taxpayer is not subject to tax, land rent deferral under this Decree, bóng đá hôm nay trực tiếp taxpayer must pay bóng đá hôm nay trực tiếp deficient tax amount, fine, and late payment interest into bóng đá hôm nay trực tiếp state budget.

[4]No late payment interest shall be calculated for bóng đá hôm nay trực tiếp extended tax and land rent amount during bóng đá hôm nay trực tiếp deferral period (including cases where taxpayers submit bóng đá hôm nay trực tiếp Request for deferral to bóng đá hôm nay trực tiếp tax authority after filing bóng đá hôm nay trực tiếp tax return as regulated in Clause 1, Article 5Decree 64/2024/ND-CPand cases where bóng đá hôm nay trực tiếp competent authority, upon inspection, determines bóng đá hôm nay trực tiếp taxpayer's extended payable amount increases for bóng đá hôm nay trực tiếp eligible tax periods).

In cases where bóng đá hôm nay trực tiếp tax authority has calculated late payment interest (if any) for tax returns subject to deferral under this Decree, bóng đá hôm nay trực tiếp tax authority shall make adjustments not to compute late payment interest.

[5]bóng đá hôm nay trực tiếp investors of works, construction item projects funded by bóng đá hôm nay trực tiếp state budget, payment items from bóng đá hôm nay trực tiếp state budget for construction works of ODA-funded projects subject to VAT when making payment procedures with bóng đá hôm nay trực tiếp State Treasury must attach a notification of bóng đá hôm nay trực tiếp tax authority having received bóng đá hôm nay trực tiếp Request for deferral or a Request for deferral with confirmation of submission to bóng đá hôm nay trực tiếp tax authority of bóng đá hôm nay trực tiếp contractor executing bóng đá hôm nay trực tiếp project.

bóng đá hôm nay trực tiếp State Treasury, based on bóng đá hôm nay trực tiếp documentation provided by bóng đá hôm nay trực tiếp investor, does not perform VAT withholding during bóng đá hôm nay trực tiếp deferral period. At bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp deferral period, bóng đá hôm nay trực tiếp contractor must pay bóng đá hôm nay trực tiếp full extended VAT amount as stipulated.