Vietnam: What is xem bóng đá trực tiếp nhà cái Form 01/NCCNN- Application for taxpayer registration by overseas suppliers?
Vietnam: What is xem bóng đá trực tiếp nhà cái Form 01/NCCNN- Application for taxpayer registration by overseas suppliers?
xem bóng đá trực tiếp nhà cái application for taxpayer registration form by overseas suppliers is Form 01/NCCNN specified in Appendix 1 issued withCircular 80/2021/TT-BTC. To be specific:
Download Form 01/NCCNN application for taxpayer registration by overseas suppliers:Here
Vietnam: What is xem bóng đá trực tiếp nhà cái Form 01/NCCNN- Application for taxpayer registration by overseas suppliers?(Image from xem bóng đá trực tiếp nhà cái Internet)
What does xem bóng đá trực tiếp nhà cái application for first-time taxpayer registration by overseas suppliers include?
Pursuant to Article 76 ofCircular 80/2021/TT-BTCstipulates as follows:
Direct taxpayer registration of overseas suppliers
1. Application for first-time taxpayer registration:
overseas suppliers shall directly register for taxpayer registration using Form 01/NCCNN issued with Appendix I of this Circular on xem bóng đá trực tiếp nhà cái General Department of Taxation's electronic information portal.
2. Dossier for changing taxpayer registration information:
overseas suppliers shall submit a dossier for changing taxpayer registration information using Form 01-1/NCCNN issued with Appendix I of this Circular to xem bóng đá trực tiếp nhà cái tax authority directly managing them through xem bóng đá trực tiếp nhà cái General Department of Taxation's electronic information portal.
3. overseas suppliers shall use xem bóng đá trực tiếp nhà cái electronic transaction authentication code issued by xem bóng đá trực tiếp nhà cái tax authority through xem bóng đá trực tiếp nhà cái General Department of Taxation's electronic information portal to authenticate when registering for taxpayer registration.
Thus, xem bóng đá trực tiếp nhà cái application for first-time taxpayer registration by overseas suppliers includes xem bóng đá trực tiếp nhà cái application for taxpayer registration form for foreign contractors, Form 01/NCCNN issued withCircular 80/2021/TT-BTC.
How do overseas suppliers declare taxes in Vietnam?
According to Clause 1, Article 77 ofCircular 80/2021/TT-BTC, overseas suppliers shall file taxes directly on xem bóng đá trực tiếp nhà cái General Department of Taxation's electronic information portal, using xem bóng đá trực tiếp nhà cái electronic transaction authentication code issued by xem bóng đá trực tiếp nhà cái tax authority through xem bóng đá trực tiếp nhà cái General Department of Taxation's electronic information portal and send xem bóng đá trực tiếp nhà cái electronic tax declaration dossier to xem bóng đá trực tiếp nhà cái directly managing tax authority, as follows:
- Tax filing by overseas suppliers is conducted quarterly.
- Electronic tax declaration using Form 02/NCCNN issued with Appendix 1 ofCircular 80/2021/TT-BTC.
- overseas suppliers shall pay value-added tax, corporate income tax according to xem bóng đá trực tiếp nhà cái revenue-based calculation method.
+ xem bóng đá trực tiếp nhà cái revenue for calculating value-added tax is xem bóng đá trực tiếp nhà cái revenue received by xem bóng đá trực tiếp nhà cái foreign supplier.
+ xem bóng đá trực tiếp nhà cái revenue for calculating corporate income tax is xem bóng đá trực tiếp nhà cái revenue received by xem bóng đá trực tiếp nhà cái foreign supplier.
- xem bóng đá trực tiếp nhà cái percentage for calculating value-added tax on revenue as per Point b, Clause 2, Article 8 ofDecree 209/2013/ND-CP.
- xem bóng đá trực tiếp nhà cái percentage for calculating corporate income tax on revenue as per Clause 3, Article 11 ofDecree 218/2013/ND-CP.
What are xem bóng đá trực tiếp nhà cái principles for determining revenue arising in Vietnam for tax declaration and calculation by overseas suppliers?
Clause 3, Article 77 ofCircular 80/2021/TT-BTCstipulates xem bóng đá trực tiếp nhà cái principles for determining revenue arising in Vietnam for tax declaration and calculation by overseas suppliers as follows:
- xem bóng đá trực tiếp nhà cái types of information used to determine transactions of organizations and individuals purchasing goods and services arising in Vietnam are as follows:
+ Information related to xem bóng đá trực tiếp nhà cái payment of organizations and individuals in Vietnam, such as credit card information based on xem bóng đá trực tiếp nhà cái bank identification number (BIN), bank account information or similar information used by purchasing organizations and individuals to make payments to overseas suppliers.
+ Information about xem bóng đá trực tiếp nhà cái residence status of organizations (individuals) in Vietnam (payment address information, delivery address, residential address, or similar information declared by purchasing organizations (individuals) with overseas suppliers).
+ Information about access by organizations (individuals) in Vietnam, such as information on xem bóng đá trực tiếp nhà cái telephone area code of xem bóng đá trực tiếp nhà cái SIM card, IP address, fixed-line location, or similar information of purchasing organizations or individuals.
- When determining a transaction arising in Vietnam for tax declaration and calculation, xem bóng đá trực tiếp nhà cái foreign supplier shall proceed as follows:
+ Use 02 non-conflicting pieces of information including payment-related information of organizations (individuals) in Vietnam and one residence status information or access information of organizations, individuals in Vietnam as mentioned above.
+ In case xem bóng đá trực tiếp nhà cái payment-related information of organizations, individuals is not collected or conflicts with other information, xem bóng đá trực tiếp nhà cái foreign supplier is allowed to use 02 non-conflicting pieces of information including one residence status information and one access information of organizations or individuals in Vietnam.
