What are deadlines for submission of trực tiếp bóng đá k+ declaration dossiers for individuals declaring trực tiếp bóng đá k+ directly in Vietnam?

What aredeadlines for submission oftax declaration dossiers forindividuals declaring taxdirectly in Vietnam?

Based on Article 44 of the2019 Law on trực tiếp bóng đá k+ Administration, the deadline for submitting trực tiếp bóng đá k+ declarations is stipulated as follows:

- The deadline for submitting trực tiếp bóng đá k+ declarations for taxes declared monthly or quarterly is regulated as follows:

+ No later than the 20th day of the following month for monthly declarations and payments;

+ No later than the last day of the first month of the following quarter for quarterly declarations and payments.

- The deadline for submitting trực tiếp bóng đá k+ declarations for taxes calculated annually is stipulated as follows:

+ No later than the last day of the third month from the end of the calendar year or fiscal year for annual trực tiếp bóng đá k+ settlement declarations; no later than the last day of the first month of the calendar year or fiscal year for annual trực tiếp bóng đá k+ declarations;

+ No later than the last day of the fourth month from the end of the calendar year for individual income trực tiếp bóng đá k+ settlement declarations of individuals who directly settle taxes;

+ No later than December 15 of the preceding year for flat-rate trực tiếp bóng đá k+ declarations of household businesses, individual businesses paying flat-rate trực tiếp bóng đá k+; in the case of new businesses, the deadline for submitting flat-rate trực tiếp bóng đá k+ declarations is no later than 10 days from the start of business.

- The deadline for submitting trực tiếp bóng đá k+ declarations for taxes declared and paid per each taxable event is no later than the 10th day from the occurrence of the taxable event.

- The deadline for submitting trực tiếp bóng đá k+ declarations in cases of cessation of operations, termination of contracts, or reorganization of businesses is no later than the 45th day from the event.

- In the case where the taxpayer files trực tiếp bóng đá k+ declarations electronically on the last day of the deadline, and the trực tiếp bóng đá k+ authority's electronic portal encounters issues, the taxpayer submits electronic trực tiếp bóng đá k+ declarations and payment documents the following day after the electronic portal resumes operation.

Therefore,it is evident that the deadline for individuals to directly settle taxes is no later than the last day of the fourth month from the end of the calendar year.

What aredeadlines for submission oftax declaration dossiers forindividuals declaring taxdirectly in Vietnam? (Image from the Internet)

Are individuals declaring personal income trực tiếp bóng đá k+ directly eligible for trực tiếp bóng đá k+ refunds in Vietnam?

Based on Article 28 ofCircular 111/2013/TT-BTC, it is stipulated as follows:

trực tiếp bóng đá k+ Refund

1. Personal income trực tiếp bóng đá k+ refunds are applied to individuals who have registered and have a trực tiếp bóng đá k+ identification number at the time of submitting the trực tiếp bóng đá k+ declaration dossiers.

2. For individuals who have authorized trực tiếp bóng đá k+ settlement to the income-paying organization, the individual's trực tiếp bóng đá k+ refund is processed through the income-paying organization. The organization offsets excess trực tiếp bóng đá k+ paid with outstanding trực tiếp bóng đá k+. After offsetting, if any excess trực tiếp bóng đá k+ remains, it can be carried forward to the next period or refunded if requested.

3. Individuals filing directly with trực tiếp bóng đá k+ authorities can choose a refund or carry forward to the next period at the same trực tiếp bóng đá k+ authority.

4. In cases where individuals are eligible for a personal income trực tiếp bóng đá k+ refund but submit their trực tiếp bóng đá k+ settlement declarations late, penalties for late trực tiếp bóng đá k+ declaration submission will not be applied.

Therefore,individuals declaring personal income trực tiếp bóng đá k+ directly are eligible for trực tiếp bóng đá k+ refunds if they have registered and have a trực tiếp bóng đá k+ identification number at the time of submitting the trực tiếp bóng đá k+ declaration dossiers.

- Individuals can choose a refund or carry forward to the next period at the same trực tiếp bóng đá k+ authority.

- In cases where individuals are eligible for a personal income trực tiếp bóng đá k+ refund but submit their trực tiếp bóng đá k+ settlement declarations late, no administrative penalties for late trực tiếp bóng đá k+ settlement will be applied.

Do individuals declaring personal income trực tiếp bóng đá k+ directly need to submit trực tiếp bóng đá k+ refund claims in Vietnam?

Based on Clause 1, Article 42 ofCircular 80/2021/TT-BTC, the stipulation is as follows:

Excess Payment Refund Documents

1. Personal income trực tiếp bóng đá k+ refund claims for income from wages and salaries

a) In cases where the income-paying organization or individual conducts trực tiếp bóng đá k+ settlement on behalf of the individuals with authorization

The documents include:

a.1) A request document for handling excess trực tiếp bóng đá k+, late payment interest, and excess penalty as per form 01/DNXLNT attached to Annex I of this Circular;

a.2) An authorization document according to legal regulations if the taxpayer does not directly perform the refund procedures, except when trực tiếp bóng đá k+ agents submit refund documents under a contract signed between the trực tiếp bóng đá k+ agent and taxpayer;

a.3) A trực tiếp bóng đá k+ payment documents ledger as per form 02-1/HT attached to Annex I of this Circular (applicable to income-paying organizations and individuals).

b) In cases where individuals with income from wages, salaries directly settle taxes with trực tiếp bóng đá k+ authorities, have excess trực tiếp bóng đá k+ and request a refund on the personal income trực tiếp bóng đá k+ settlement declaration, no trực tiếp bóng đá k+ refund claims need to be submitted.

The trực tiếp bóng đá k+ authority will process the refund based on the personal income trực tiếp bóng đá k+ declaration dossiers to resolve excess payment refunds for the taxpayer as per regulations.

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Accordingly, in cases where individuals with income from wages and salaries directly settle taxes with the trực tiếp bóng đá k+ authority, if there is excess trực tiếp bóng đá k+ and they request a refund on the personal income trực tiếp bóng đá k+ settlement declaration, they do not need to submit trực tiếp bóng đá k+ refund claims.