Vietnam: What does the supplementary personal income xoilac tv trực tiếp bóng đá hôm nay declaration dossier include?

Vietnam: What does the supplementary personal income xoilac tv trực tiếp bóng đá hôm nay declaration dossier include?

Pursuant to Article 47 of the2019 xoilac tv trực tiếp bóng đá hôm nay Administration Law, specific regulations are provided regarding the supplementary xoilac tv trực tiếp bóng đá hôm nay declaration dossier as follows:

Supplementary xoilac tv trực tiếp bóng đá hôm nay Declaration

1. Taxpayers who detect errors or omissions in their xoilac tv trực tiếp bóng đá hôm nay declaration dossiers submitted to the xoilac tv trực tiếp bóng đá hôm nay authorities may amend the dossier within 10 years from the end of the filing deadline of the xoilac tv trực tiếp bóng đá hôm nay period with the errors or omissions, but before the xoilac tv trực tiếp bóng đá hôm nay authorities or competent agencies issue a decision for inspection or examination.

2. When xoilac tv trực tiếp bóng đá hôm nay authorities or competent agencies have announced a decision for xoilac tv trực tiếp bóng đá hôm nay inspection or examination at the taxpayer's office, taxpayers may still amend their xoilac tv trực tiếp bóng đá hôm nay declaration; xoilac tv trực tiếp bóng đá hôm nay authorities will impose administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay management violations as stipulated in Articles 142 and 143 of this Law.

3. Once xoilac tv trực tiếp bóng đá hôm nay authorities or competent agencies have issued conclusions or decisions on xoilac tv trực tiếp bóng đá hôm nay handling post-inspection at the taxpayer's office, the supplementary xoilac tv trực tiếp bóng đá hôm nay declaration is regulated as follows:

a) Taxpayers are allowed to amend the xoilac tv trực tiếp bóng đá hôm nay declaration in cases where it increases the payable xoilac tv trực tiếp bóng đá hôm nay amount, decreases the deductible xoilac tv trực tiếp bóng đá hôm nay, or decreases the xoilac tv trực tiếp bóng đá hôm nay exemption, reduction, and refund. They will be subject to administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay management violations as per Articles 142 and 143 of this Law.

b) If a taxpayer discovers errors in the xoilac tv trực tiếp bóng đá hôm nay declaration and the amendment results in a reduction of the payable xoilac tv trực tiếp bóng đá hôm nay amount or an increase in the deductible xoilac tv trực tiếp bóng đá hôm nay, xoilac tv trực tiếp bóng đá hôm nay exemption, or refund, the provisions regarding xoilac tv trực tiếp bóng đá hôm nay complaint resolution apply.

4. The supplementary xoilac tv trực tiếp bóng đá hôm nay declaration dossier includes:

a) Supplementary declaration form;

b) Explanation of the supplementary declaration and relevant documents.

5. For exported and imported goods, the supplementary xoilac tv trực tiếp bóng đá hôm nay declaration follows the regulations of customs law.

Accordingly, the supplementary xoilac tv trực tiếp bóng đá hôm nay declaration dossier includes the supplementary declaration form, the explanatory document, and other related documents.

Vietnam: What does the supplementary personal income xoilac tv trực tiếp bóng đá hôm nay declaration dossier include? (Image from Internet)

What are regulations ontax payment deadline in Vietnam?

According to Article 55 of the2019 xoilac tv trực tiếp bóng đá hôm nay Administration Law, specific regulations on the xoilac tv trực tiếp bóng đá hôm nay payment deadline are as follows:

- In cases where taxpayers calculate their taxes, the xoilac tv trực tiếp bóng đá hôm nay payment deadline is the last day of the xoilac tv trực tiếp bóng đá hôm nay declaration deadline. For supplementary xoilac tv trực tiếp bóng đá hôm nay declarations, the payment deadline is the deadline of the xoilac tv trực tiếp bóng đá hôm nay period with errors.

+ For corporate income xoilac tv trực tiếp bóng đá hôm nay, the provisional payment is made quarterly, with the payment deadline being the 30th of the first month of the subsequent quarter.

+ For crude oil, the natural resource xoilac tv trực tiếp bóng đá hôm nay and corporate income xoilac tv trực tiếp bóng đá hôm nay payment deadline from each sales transaction is 35 days from the date of domestic sale or from the customs clearance date as per customs law for exported oil.

+ For natural gas, the resource xoilac tv trực tiếp bóng đá hôm nay and corporate income xoilac tv trực tiếp bóng đá hôm nay payment deadline is monthly.

- For taxes calculated by xoilac tv trực tiếp bóng đá hôm nay authorities, the payment deadline is stated on the xoilac tv trực tiếp bóng đá hôm nay authority's notice.

- For other revenue related to state budget from land, water resource exploitation rights, mineral resources, registration fees, and business license fees, the payment deadline is prescribed by the Government of Vietnam.

- For taxable exported and imported goods as regulated by xoilac tv trực tiếp bóng đá hôm nay law, the xoilac tv trực tiếp bóng đá hôm nay payment deadline follows the provisions of the Export xoilac tv trực tiếp bóng đá hôm nay, Import xoilac tv trực tiếp bóng đá hôm nay Law. In cases where taxes are payable after customs clearance or goods release, the additional taxes must be paid:

+ The xoilac tv trực tiếp bóng đá hôm nay payment deadline for supplementary declarations or determined payable amounts follows the original customs declaration's timeline.

+ The xoilac tv trực tiếp bóng đá hôm nay payment deadline for goods requiring analysis or assessment to accurately determine payable taxes or for goods without an official price at the time of customs declaration registration, or goods with undetermined adjustments in customs value, follows the Ministry of Finance's regulations.

What is the current salary threshold for paying personal income xoilac tv trực tiếp bóng đá hôm nay without dependants in Vietnam?

Pursuant to Clause 2, Article 2 ofCircular 111/2013/TT-BTC, amended and supplemented by Article 11 ofCircular 92/2015/TT-BTC, specific regulations on taxable income are provided as follows:

Taxable Income

…

2. Income from salaries and wages

Income from salaries and wages is the income employees receive from employers, including:

a) Salaries, wages, and payments of a similar nature in monetary or non-monetary forms.

b) Allowances and subsidies, except for the following allowances and subsidies:

b.1) Monthly preferential allowances and one-time subsidies as regulated by preferential policies for those with contributions.

…

According to Article 1 ofResolution 954/2020/UBTVQH14concerning personal relief levels:

Personal Relief Levels

Adjusting the personal relief levels as stipulated in Clause 1, Article 19 of the Personal Income xoilac tv trực tiếp bóng đá hôm nay Law No. 04/2007/QH12, amended and supplemented according to Law No. 26/2012/QH13 as follows:

1. Personal relief for the taxpayer: 11 million VND/month (132 million VND/year);

2. Personal relief for each dependant: 4.4 million VND/month.

Thus, under the above regulations, individuals without dependants are required to pay personal income xoilac tv trực tiếp bóng đá hôm nay when their total income from salaries and wages exceeds 11 million VND/month.