[null] Vietnam: Will the deadline for submitting bóng đá hôm nay trực tiếp declarations for 04 types of taxes due in January 2025 be postponed? [null] [null]

Sẽ dời lịch xoilac tv trực tiếp bóng đá hôm nay tờ khai thuế, tiền thuế của 4 sắc thuế phải xoilac tv trực tiếp bóng đá hôm nay ở tháng 1

Vietnam: Will the deadline for submitting bóng đá hôm nay trực tiếp declarations for 04 types of taxes due in January 2025 be postponed?

Vietnam: Will the deadline for submitting bóng đá hôm nay trực tiếp declarations for 04 types of taxes due in January 2025 be postponed?

In January 2025, it is anticipated that the bóng đá hôm nay trực tiếp submission deadlines for the following types of taxes will be postponed due to coinciding with the 2025 Lunar New Year holidays for the general public.

To be specific:

Type of bóng đá hôm nay trực tiếp Declaration/bóng đá hôm nay trực tiếp Payment Deadline as per regulations Coinciding Day
Business License Fee January 30, 2025 2nd Day of Lunar New Year
Provisional CIT for Q4/2024 January 30, 2025 2nd Day of Lunar New Year
VAT Payment/VAT Declaration for Q4 of 2024 January 31, 2025 3rd Day of Lunar New Year
PIT Payment/PIT Declaration for Q4 of 2024 January 31, 2025 3rd Day of Lunar New Year

Additionally, according to Article 86 ofCircular 80/2021/TT-BTCas follows:

Deadline for Filing bóng đá hôm nay trực tiếp Declarations and bóng đá hôm nay trực tiếp Payments

The deadline for filing bóng đá hôm nay trực tiếp declarations shall comply with the provisions from Clauses 1, 2, 3, 4, 5 of Article 44 of the Law on bóng đá hôm nay trực tiếp Administration and Article 10 of Decree No. 126/2020/ND-CP. The deadline for bóng đá hôm nay trực tiếp payment is stipulated in Clauses 1, 2, 3 of Article 55 of the Law on bóng đá hôm nay trực tiếp Administration and Article 18 of Decree No. 126/2020/ND-CP. If the deadline coincides with official holidays as prescribed, the submission and payment deadlines shall be considered as the next working day following the holiday in accordance with the Civil Code.

According to these regulations, the deadlines for submitting and paying the above-mentioned taxes will be moved to the first working day following the 2025 Lunar New Year holiday.

Will the submission deadlines for bóng đá hôm nay trực tiếp declarations and payments of four types of bóng đá hôm nay trực tiếpes due in January 2025 be postponed?

Vietnam: Will the deadline for submitting bóng đá hôm nay trực tiếp declarations for 04 types of taxes due in January 2025 be postponed?(Image from the Internet)

What is the penalty for failing to submit bóng đá hôm nay trực tiếp declarations in Vietnam?

Pursuant to Article 13 ofDecree 125/2020/ND-CP, the regulations are as follows:

Penalties for Late Submission of bóng đá hôm nay trực tiếp Declarations

  1. A warning is issued for late submission of bóng đá hôm nay trực tiếp declarations up to 5 days later with extenuating circumstances.
  1. A fine ranging from VND 2,000,000 to VND 5,000,000 for late submission of bóng đá hôm nay trực tiếp declarations from 1 day to 30 days, except for cases specified in Clause 1 of this Article.
  1. A fine ranging from VND 5,000,000 to VND 8,000,000 for late submission of bóng đá hôm nay trực tiếp declarations from 31 days to 60 days.
  1. A fine ranging from VND 8,000,000 to VND 15,000,000 for any of the following actions:

a) Submission of bóng đá hôm nay trực tiếp declarations from 61 days to 90 days late;

b) Submission of bóng đá hôm nay trực tiếp declarations from 91 days late or more without any taxes payable;

c) Failure to submit bóng đá hôm nay trực tiếp declarations when no taxes are payable;

d) Failure to submit annexes according to bóng đá hôm nay trực tiếp management regulations along with corporate income bóng đá hôm nay trực tiếp settlement declarations for enterprises with associated transactions.

  1. A fine ranging from VND 15,000,000 to VND 25,000,000 for late submission of bóng đá hôm nay trực tiếp declarations over 90 days from the due date, with taxes payable, and after the taxpayer has paid all due taxes and late payment charges into the state budget before the bóng đá hôm nay trực tiếp authority announces the bóng đá hôm nay trực tiếp inspection or audit decision or before the bóng đá hôm nay trực tiếp authority records the late submission violation according to Clause 11 Article 143 of the Law on bóng đá hôm nay trực tiếp Administration.

If the penalty calculated under this section exceeds the amount of bóng đá hôm nay trực tiếp due on the bóng đá hôm nay trực tiếp declaration, the maximum penalty shall equal the bóng đá hôm nay trực tiếp due but not less than the average of the fine range specified in Clause 4 of this Article.

  1. Remedial Measures:

a) Mandatory Payment of Late bóng đá hôm nay trực tiếp Payment into the state budget for violations specified in Clauses 1, 2, 3, 4, and 5 of this Article where the late submission leads to late payment of taxes;

b) Mandatory submission of bóng đá hôm nay trực tiếp declarations and annexes for violations specified in points c and d of Clause 4 of this Article.

Therefore, in cases where individuals or organizations must submit bóng đá hôm nay trực tiếp declarations but fail to do so by the deadline, penalties will be applied according to the regulations mentioned.

Depending on the delay duration, different penalties will apply, with the maximum being VND 25,000,000. Additionally, measures to ensure full payment of late taxes into the state budget will be enforced for violations.

Note: Based on Article 4, Article 7 ofDecree 125/2020/ND-CP, the mentioned penalties are applicable to organizations, while the penalty for individuals is half that for organizations.

What are cases whereit is not required to submit bóng đá hôm nay trực tiếp declarations 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 bóng đá hôm nay trực tiếp declarations in the following cases:

- Taxpayers only engage in activities not subject to bóng đá hôm nay trực tiếp as stipulated by bóng đá hôm nay trực tiếp laws for each type of bóng đá hôm nay trực tiếp.

- Individuals with income exempt from bóng đá hôm nay trực tiếp according to personal income bóng đá hôm nay trực tiếp laws and as stipulated in point b of Clause 2 Article 79 ofLaw on bóng đá hôm nay trực tiếp Administration 2019except for individuals receiving inheritance or gifts of real estate; transferring real estate.

- Export processing enterprises with export-only activities are not required to submit value-added bóng đá hôm nay trực tiếp declarations.

- Taxpayers who temporarily cease operations or business according to the provisions of Article 4 ofDecree 126/2020/ND-CP.

- Taxpayers submitting a dossier to terminate the bóng đá hôm nay trực tiếp identification number, except in cases of cessation of operations, contract termination, corporate restructuring as per Clause 4 of Article 44 ofLaw on bóng đá hôm nay trực tiếp Administration 2019.

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