Vietnam: Which business lines are eligible for trực tiếp bóng đá euro hôm nay extension of personal income tax payment for household businesses and individual businesses?

What is trực tiếp bóng đá euro hôm nay extension period of PIT payment under Decree 64 for household businesses and individual businesses in Vietnam?

Under provisions in clause 3, Article 4 ofDecree 64/2024/ND-CPon trực tiếp bóng đá euro hôm nay extension of personal income tax payment:

Extension of Tax Payment and Land Rent

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3. For value-added tax, personal income tax of household businesses and individual businesses

Extension of trực tiếp bóng đá euro hôm nay time to pay value-added tax and personal income tax for trực tiếp bóng đá euro hôm nay amount of tax payable arising in 2024 for household businesses and individual businesses operating in trực tiếp bóng đá euro hôm nay business linesmentioned in clause 1, clause 2, and clause 3 of Article 3 of this Decree. household businesses and individual businesses are required to pay trực tiếp bóng đá euro hôm nay tax amount extended under this clause no later than December 30, 2024.

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trực tiếp bóng đá euro hôm nay extension of trực tiếp bóng đá euro hôm nay personal income tax payment for household businesses and individual businesses applies to trực tiếp bóng đá euro hôm nay payable amounts arising in 2024 of household businesses and individual businesses operating in business lines eligible for tax extension, which will be extended until December 30, 2024.

Which business lines are eligible for trực tiếp bóng đá euro hôm nay extension of personal income tax payment for household businesses and individual businesses in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are trực tiếp bóng đá euro hôm nay procedures for extension of PIT payment for household businesses and individual businesses in Vietnam?

Under Article 5 ofDecree 64/2024/ND-CPregulating trực tiếp bóng đá euro hôm nay procedures for extension of PIT payment for household businesses and individual businesses in Vietnam:

- Taxpayers directly declare and pay taxes with trực tiếp bóng đá euro hôm nay tax authority eligible for trực tiếp bóng đá euro hôm nay extension by sending trực tiếp bóng đá euro hôm nay Application for Extension of Tax Payment and Land Rent (hereinafter referred to as trực tiếp bóng đá euro hôm nay Application for Extension) for trực tiếp bóng đá euro hôm nay first time or as a replacement when errors are found (via electronic means; sending paper documents directly to trực tiếp bóng đá euro hôm nay tax authority or via postal services) to trực tiếp bóng đá euro hôm nay directly managing tax authority once for all trực tiếp bóng đá euro hôm nay tax, land rent payments arising in trực tiếp bóng đá euro hôm nay tax periods eligible for extension simultaneously with trực tiếp bóng đá euro hôm nay filing time of trực tiếp bóng đá euro hôm nay tax declaration dossier as per trực tiếp bóng đá euro hôm nay law on tax administration.

In cases where trực tiếp bóng đá euro hôm nay Application for Extension is not submitted simultaneously with trực tiếp bóng đá euro hôm nay filing time of trực tiếp bóng đá euro hôm nay monthly (or quarterly) tax declaration dossier, trực tiếp bóng đá euro hôm nay latest submission date is September 30, 2024. trực tiếp bóng đá euro hôm nay tax authority still implements trực tiếp bóng đá euro hôm nay extension for tax and land rent of trực tiếp bóng đá euro hôm nay periods eligible for extension before trực tiếp bóng đá euro hôm nay time of submitting trực tiếp bóng đá euro hôm nay Application for Extension.

- Taxpayers self-determine and take responsibility for requesting an extension to ensure correctness as perNghị định 64/2024/NĐ-CP.

- However, trực tiếp bóng đá euro hôm nay tax authority is not required to notify trực tiếp bóng đá euro hôm nay taxpayer about trực tiếp bóng đá euro hôm nay acceptance of trực tiếp bóng đá euro hôm nay tax payment and land rent extension.

In case during trực tiếp bóng đá euro hôm nay extension period, trực tiếp bóng đá euro hôm nay tax authority has grounds to determine that trực tiếp bóng đá euro hôm nay taxpayer is not eligible for trực tiếp bóng đá euro hôm nay extension, trực tiếp bóng đá euro hôm nay tax authority will issue a written notice to trực tiếp bóng đá euro hôm nay taxpayer about trực tiếp bóng đá euro hôm nay non-extension, and trực tiếp bóng đá euro hôm nay taxpayer must pay trực tiếp bóng đá euro hôm nay required tax, land rent and late payment amount for trực tiếp bóng đá euro hôm nay extended period to trực tiếp bóng đá euro hôm nay state budget.

In case after trực tiếp bóng đá euro hôm nay extension period ends, through inspection, trực tiếp bóng đá euro hôm nay competent state authority discovers that trực tiếp bóng đá euro hôm nay taxpayer is not eligible for trực tiếp bóng đá euro hôm nay tax extension perNghị định 64/2024/NĐ-CP, trực tiếp bóng đá euro hôm nay taxpayer shall pay trực tiếp bóng đá euro hôm nay missing tax amount, fine, and late payment interest to trực tiếp bóng đá euro hôm nay state budget.

Note:If trực tiếp bóng đá euro hôm nay taxpayer sends trực tiếp bóng đá euro hôm nay Application for Extension to trực tiếp bóng đá euro hôm nay tax authority after September 30, 2024, trực tiếp bóng đá euro hôm nay tax and land rent will not be extended.

If trực tiếp bóng đá euro hôm nay taxpayer supplements trực tiếp bóng đá euro hôm nay tax declaration dossier of trực tiếp bóng đá euro hôm nay extended tax period leading to an increase in trực tiếp bóng đá euro hôm nay payable amount and submits it to trực tiếp bóng đá euro hôm nay tax authority before trực tiếp bóng đá euro hôm nay extended tax payment deadline, trực tiếp bóng đá euro hôm nay extended tax amount includes trực tiếp bóng đá euro hôm nay increased amount due to trực tiếp bóng đá euro hôm nay supplementary declaration. If trực tiếp bóng đá euro hôm nay taxpayer supplements trực tiếp bóng đá euro hôm nay tax declaration dossier of trực tiếp bóng đá euro hôm nay extended tax period after trực tiếp bóng đá euro hôm nay extended tax payment deadline, trực tiếp bóng đá euro hôm nay supplemental payment amount will not be extended.

Which business lines are eligible for trực tiếp bóng đá euro hôm nay extension of personal income tax payment for household businesses and individual businesses in Vietnam?

Under trực tiếp bóng đá euro hôm nay provisions in Article 3 and Article 4 ofDecree 64/2024/ND-CP, trực tiếp bóng đá euro hôm nay following household businesses and individual businesses in trực tiếp bóng đá euro hôm nay specified business lines are eligible for trực tiếp bóng đá euro hôm nay extension of personal income tax payment:

(1) Enterprises, organizations, households, household businesses, and individuals operating in trực tiếp bóng đá euro hôm nay following business lines:

- Agriculture, forestry, and fishery;

- Processing and manufacturing of food products; textiles; apparel manufacturing; leather and related products production; wood processing and products manufacturing (except beds, wardrobes, tables, chairs); production of products from straw, thatch, and plaiting materials; paper and paper products manufacturing; rubber and plastic products production; production of other non-metallic mineral products; metal manufacturing; mechanical processing; metal treatment and coating; manufacturing of electronic products, computers, and optical products; automobile and other motor vehicles manufacturing; production of beds, wardrobes, tables, chairs;

- Construction;

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

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

- Beverage product manufacturing; printing, copying of recorded media; coke and refined petroleum product manufacturing; chemical and chemical product manufacturing; finished metal products manufacturing (except machinery and equipment); motorcycle and parts manufacturing; machinery and equipment repair, maintenance, and installation;

- Wastewater treatment and management.

(2) Enterprises, organizations, households, household businesses, and individuals operating in trực tiếp bóng đá euro hôm nay following business sectors:

- Transportation and storage; accommodation and food services; education and training; healthcare and social assistance; real estate business activities;

- Labor and employment service activities; travel agency activities, tour operation, and support services related to advertising and organizing tours;

- Creative, arts, and entertainment activities; library, archive, museum, and other cultural activities; sports, amusement, and recreation activities; cinema operations;

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

- Support activities for mining.

trực tiếp bóng đá euro hôm nay list of business lines is determined according toDecision 27/2018/QD-TTgon promulgating trực tiếp bóng đá euro hôm nay Vietnamese business line system.

(3) Enterprises, organizations, households, household businesses, and individuals producing prioritized supporting industrial products; key mechanical products.

trực tiếp bóng đá euro hôm nay prioritized supporting industrial products are determined according toNghị định 111/2015/NĐ-CPby trực tiếp bóng đá euro hôm nay Government of Vietnam on developing supporting industries; key mechanical products are determined according toDecision 319/QD-TTg in 2018by trực tiếp bóng đá euro hôm nay Prime Minister of trực tiếp bóng đá euro hôm nay Government of Vietnam approving trực tiếp bóng đá euro hôm nay development strategy of trực tiếp bóng đá euro hôm nay mechanical industry in Vietnam until 2025, with a vision to 2035.