What are guidelines on procedures, applications for xem bóng đá trực tiếp trên youtube exemption, reduction, or payment deadline extension due to natural disasters in Vietnam?

What are guidelines on procedures, applications for xem bóng đá trực tiếp trên youtube exemption, reduction, or payment deadline extensiondue to natural disastersin Vietnam?

View the entire Official Dispatch 4962/CTTBI-TTHT of 2024here.

According to Section 2 of Official Dispatch 4962/CTTBI-TTHT of 2024, the Thai Binh xem bóng đá trực tiếp trên youtube Department provides guidelines on procedures and applications for xem bóng đá trực tiếp trên youtube exemption, reduction, or payment deadline extension due to floods as follows:

(1) Application for Exemption from Late Payment Fees:

Article 23 ofCircular 80/2021/TT-BTCstipulates:

- For cases due to floods (natural disasters):

+ Written request for exemption from late payment fees by the taxpayer using Form No. 01/MTCN issued together with Appendix I ofCircular 80/2021/TT-BTC;

+ Documents confirming the time and location of the natural disaster issued by the competent authority (original or certified copy by the taxpayer);

+ Documents determining the material damage value by the financial authority or independent assessment agency (original or certified copy);

+ Documents (original or certified copy by the taxpayer) stipulating the responsibility of organizations or individuals for compensation damages (if any);

+ Relevant documents (original or certified copy by the taxpayer) related to compensation damages (if any).

(2) Application for xem bóng đá trực tiếp trên youtube Payment Deadline Extension:

Article 24 ofCircular 80/2021/TT-BTCstipulates:

For cases due to floods (natural disasters), the application includes:

- Written request for xem bóng đá trực tiếp trên youtube payment deadline extension by the taxpayer using Form No. 01/GHAN issued together with Appendix I ofCircular 80/2021/TT-BTC;

- Documents confirming the time and location of the natural disaster (original or certified copy by the taxpayer);

- Document determining the material damage value drafted and responsible for accuracy by the taxpayer or their legal representative;

- Documents (original or certified copy by the taxpayer) stipulating the responsibility of organizations or individuals for compensation damages (if any);

- Relevant documents (original or certified copy by the taxpayer) related to compensation damages (if any).

(3) Application for xem bóng đá trực tiếp trên youtube Exemption and Reduction:

Article 80 of the2019 xem bóng đá trực tiếp trên youtube Administration Lawprovides:

- application for xem bóng đá trực tiếp trên youtube exemption and reduction for cases where the taxpayer self-determines the exempted or reduced xem bóng đá trực tiếp trên youtube amount includes:

+ xem bóng đá trực tiếp trên youtube return;

+ Documents related to determining the exempted or reduced xem bóng đá trực tiếp trên youtube amount.

- application for xem bóng đá trực tiếp trên youtube exemption and reduction decided by the xem bóng đá trực tiếp trên youtube authority includes:

+ Written request for xem bóng đá trực tiếp trên youtube exemption or reduction specifying xem bóng đá trực tiếp trên youtube type, reasons, and exempted or reduced amount;

+ Documents related to determining the requested exempted or reduced xem bóng đá trực tiếp trên youtube amount.

- Clause 1 of Articles 52, 54, 55, 56, and 57 ofCircular 80/2021/TT-BTCstipulate:

Procedures and cases where the xem bóng đá trực tiếp trên youtube authority notifies or decides on xem bóng đá trực tiếp trên youtube exemption and reduction:

- The xem bóng đá trực tiếp trên youtube authority notifies or decides on xem bóng đá trực tiếp trên youtube exemption and reduction in cases such as:

+ Personal income xem bóng đá trực tiếp trên youtube exemption for incomes stipulated in clauses 1-6, Article 4 of the2007 Personal Income xem bóng đá trực tiếp trên youtube Law;

+ xem bóng đá trực tiếp trên youtube reduction for individuals, business households, and business individuals facing difficulties due to natural disasters, fires, accidents, and severe diseases;

+ Special consumption xem bóng đá trực tiếp trên youtube reduction for taxpayers producing goods subject to special consumption xem bóng đá trực tiếp trên youtube facing difficulties due to natural disasters, and unexpected accidents as per the law on special consumption xem bóng đá trực tiếp trên youtube;

+ Resource xem bóng đá trực tiếp trên youtube exemption and reduction for resource taxpayers facing natural disasters, fires, and unexpected accidents causing loss to declared and paid resources;

+ Exemption and reduction of non-agricultural land use xem bóng đá trực tiếp trên youtube;

xem bóng đá trực tiếp trên youtube reduction procedures stated at point b, clause 1, Article 52 ofCircular 80/2021/TT-BTC;

- For taxpayers facing difficulties due to natural disasters:

+ Written request using Form No. 01/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC;

+ Minutes determining the degree and value of damage to assets by the competent authority with confirmation by the local commune-level government where the natural disaster or fire occurred using Form No. 02/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC;

+ In case of goods damage: the taxpayer provides a damage assessment report by the assessment agency accountable for the accuracy of the report as per the law;

+ In case of land and crop damage: the financial authority will determine the damage;

+ Compensation documents by the insurance agency or agreement by the fire starter (if any);

+ Directly related expenditure documents to disaster or fire recovery;

+ Personal income xem bóng đá trực tiếp trên youtube settlement declaration using Form No. 02/QTT-TNCN issued together with Appendix 2 ofCircular 80/2021/TT-BTC(if the taxpayer requests reduction for income xem bóng đá trực tiếp trên youtube on wages and salaries).

xem bóng đá trực tiếp trên youtube reduction procedures for special consumption xem bóng đá trực tiếp trên youtube stipulated at point c, clause 1, Article 52 ofCircular 80/2021/TT-BTC;

- For taxpayers facing difficulties due to natural disasters, the xem bóng đá trực tiếp trên youtube reduction application includes:

+ Written request using Form No. 01/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC;

+ Minutes determining the degree and value of damage by the competent authority with confirmation by the local commune-level government where the natural disaster occurred using Form No. 02/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC.

The competent authority to determine the degree and value of damage is the financial authority or the assessment agencies determining the asset damage.

In case of goods damage: the taxpayer provides an assessment report accountable for the accuracy as per the law.

+ Financial statements (for businesses) with explanations analyzing the damage amount and loss due to the damage.

xem bóng đá trực tiếp trên youtube exemption and reduction procedures for resource xem bóng đá trực tiếp trên youtube stipulated at point d, clause 1, Article 52 ofCircular 80/2021/TT-BTC;

- For xem bóng đá trực tiếp trên youtube exemption and reduction for resources due to disasters, fires causing loss to declared resources, the application includes:

+ Written request using Form No. 01/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC.

+ Minutes determining the degree and value of resource loss by the competent authority with confirmation by the local commune-level government where the disaster or fire occurred using Form No. 02/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC.

The competent authority to determine damage is the financial authority or the assessment agencies determining the asset damage.

In case of goods damage: the taxpayer provides an assessment report accountable for the accuracy as per the law.

xem bóng đá trực tiếp trên youtube exemption and reduction procedures for non-agricultural land use xem bóng đá trực tiếp trên youtube stipulated at point đ, clause 1, Article 52 ofCircular 80/2021/TT-BTC;

- For xem bóng đá trực tiếp trên youtube exemption and reduction for non-agricultural land use xem bóng đá trực tiếp trên youtube, except for cases where the annual payable xem bóng đá trực tiếp trên youtube is VND 50,000 or less; the application includes:

+ Written request using Form No. 01/MGTH issued together with Appendix I ofCircular 80/2021/TT-BTC;

+ Copies of documents related to the taxable parcel, such as the Land Use Right Certificate, Land Allocation Decision, Leasehold Contract, and Land Use Purpose Change Decision;

+ Copies of documents proving eligibility for non-agricultural land use xem bóng đá trực tiếp trên youtube exemption or reduction.

For xem bóng đá trực tiếp trên youtube exemption and reduction applications as per clauses 9, Article 9, and clause 4, Article 10 of the 2010 Non-Agricultural Land Use xem bóng đá trực tiếp trên youtube Law, the Head of the xem bóng đá trực tiếp trên youtube authority (managing the parcel) will issue a decision based on the taxpayer's request and confirmation from the commune-level government where the land is damaged.

(4) Deductible Expenses for CIT Calculation:

Clause 1, point 2.1, clause 2, Article 6 ofCircular 78/2014/TT-BTCprovide:

Deductible and non-deductible expenses for taxable income determination.

- Apart from non-deductible expenses stipulated in Article 6 ofCircular 78/2014/TT-BTC, businesses can deduct all expenses if they meet the following conditions:

+ Expenses actually incurred related to the business operations of the enterprise.

+ Expenses with valid invoices and documents as per legal regulations.

+ If the invoice value for goods or service purchases with value of VND 20 million or more (including VAT), when paying, non-cash payment methods must be used.

Non-cash payment documents follow regulations in legal documents on VAT.

- Non-deductible expenses for taxable income determination include:

+ Expenses not meeting the conditions stipulated in clause 1, Article 6 ofCircular 78/2014/TT-BTC.

In cases where the business incurs expenses related to asset loss due to natural disasters, diseases, fires, and other force majeure cases not compensated for, these expenses are deductible. Specifically:

The enterprise must self-determine the total loss value due to natural disasters, diseases, fires, and other force majeure cases as per legal regulations.

The uncompensated loss value is determined by subtracting the insured portion or compensation by other organizations or individuals from the total loss value as per legal regulations.

++ Deductible expense applications for assets, and goods lost due to natural disasters, diseases, and fires include:

+++ Enterprise's document to the managing xem bóng đá trực tiếp trên youtube authority explaining the lost assets, and goods due to natural disasters, diseases, and fires.

+++ Minutes of inventory assessment of the lost assets and goods by the enterprise.

The minutes of inventory must specify the value of the loss, causes, responsibility, types, quantity, and value of recoverable assets and goods (if any); and an inventory sheet with signatures from the enterprise's legal representative, who is responsible before the law.

+++ Local commune-level government (commune, ward, commune-level town, Industrial Park Management Board, Export Processing Zone, and Economic Zone) where the disaster, disease, or fire occurs confirming the event during that time.

+++ Compensation application accepted by the insurance agency (if any).

+++ Documents stipulating the responsibility of the organization or individual for compensation (if any).(5) Documents on Input VAT Deduction.

The conditions for input VAT deduction are specified in Article 15 ofCircular 219/2013/TT-BTC(amended and supplemented bylịch trực tiếp bóng đá hôm, Thông tư 26/2015/TT-BTC, Thông tư 173/2016/TT-BTC).

What are guidelines on procedures, applications for xem bóng đá trực tiếp trên youtube exemption, reduction, or payment deadline extension due to natural disastersin Vietnamaccording to Official Dispatch 4962/CTTBI-TTHT 2024? (Image from the Internet)

What are regulations on xem bóng đá trực tiếp trên youtube submission deadline extensiondue to natural disastersin Vietnam?

Based on Article 46 of thexem bóng đá trực tiếp trên youtube Administration Law 2019, the regulation is as follows:

Extension of xem bóng đá trực tiếp trên youtube declaration submission

1. Taxpayers unable to submit xem bóng đá trực tiếp trên youtubedeclarationon time due to natural disasters, catastrophes, epidemics, fires, and unexpected accidents may be granted an extension by the head of the directly managing xem bóng đá trực tiếp trên youtube authority.

2. The extension period shall not exceed 30 days for monthly, quarterly, annual xem bóng đá trực tiếp trên youtubedeclaration, and for xem bóng đá trực tiếp trên youtubedeclarationsubmitted on a per-incident basis; and 60 days for final settlement xem bóng đá trực tiếp trên youtube returns from the deadline date.

3. Taxpayers must submit a written request for a xem bóng đá trực tiếp trên youtube submission deadline extension to the xem bóng đá trực tiếp trên youtube authority before the xem bóng đá trực tiếp trên youtube submission deadline, stating the reason for the extension, with confirmation from the People’s Committee or the police office of the commune, ward, or commune-level town where the incident occurred.

4. Within 3 working days from the receipt of the extension request, the xem bóng đá trực tiếp trên youtube authority must respond in writing to the taxpayer on whether the extension is approved.

Accordingly, when taxpayers are unable to meet the xem bóng đá trực tiếp trên youtube submission deadlinedue to natural disasters, catastrophes, epidemics, fires, and unexpected accidents, the head of the directly managing xem bóng đá trực tiếp trên youtube authority may grant a xem bóng đá trực tiếp trên youtube submission deadline extension.

In addition, taxpayers must submit a written request for a xem bóng đá trực tiếp trên youtube submission deadline extension to the xem bóng đá trực tiếp trên youtube authority before the xem bóng đá trực tiếp trên youtube submission deadline, indicating the reason for the extension with confirmation from the commune-level People’s Committee or the police office of the ward or commune where the incident occurred.

Note:The extension period shall not exceed 30 days for the monthly, quarterly xem bóng đá trực tiếp trên youtube declarationfrom the original filing deadline.

Where to submit xem bóng đá trực tiếp trên youtube declarations in Vietnam?

Accordingly, Article 45 of thexem bóng đá trực tiếp trên youtube Administration Law 2019specifies the locations for submitting xem bóng đá trực tiếp trên youtube declarationas follows:

- Taxpayers shall submit xem bóng đá trực tiếp trên youtube declarationat the directly managing xem bóng đá trực tiếp trên youtube authority.

- In the case of submitting xem bóng đá trực tiếp trên youtube declarationunder the one-stop-shop mechanism, the location for submitting xem bóng đá trực tiếp trên youtube declarationshall follow the mechanism's regulations.

- The locations for submitting xem bóng đá trực tiếp trên youtubedeclarationfor exported and imported goods shall follow the regulations of the Customs Law.