What are instructions for completing the bóng đá hôm nay trực tiếp declaration for fixed bóng đá hôm nay trực tiếp payers changing bóng đá hôm nay trực tiếp calculation methods in Vietnam (Form 01/CNKD)?
May the household business paying fixed bóng đá hôm nay trực tiếp change methods of bóng đá hôm nay trực tiếp calculation in Vietnam?
Pursuant to the provisions at point c, clause 3, Article 13 ofCircular 40/2021/TT-BTCas follows:
bóng đá hôm nay trực tiếp management for fixed bóng đá hôm nay trực tiếp payers
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3. Deadline for submitting bóng đá hôm nay trực tiếp returns
The deadline for submitting bóng đá hôm nay trực tiếp returns for fixed bóng đá hôm nay trực tiếp payers is stipulated at point c, clause 2, clause 3 of Article 44 of the Law on bóng đá hôm nay trực tiếp Administration. Specifically:
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b) In cases where a fixed bóng đá hôm nay trực tiếp household starts a new business (including households converting to the fixed method), or fixed bóng đá hôm nay trực tiếp household converts to the declaration method*, or the industry changes, or scale changes occur within the year, the deadline to submit the bóng đá hôm nay trực tiếp return is no later than the 10th day from the start of operations, conversion of bóng đá hôm nay trực tiếp calculation method, change of industry, or change of business scale.*
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And at point b.6, clause 4, Article 13 ofCircular 40/2021/TT-BTCit is stipulated:
bóng đá hôm nay trực tiếp management for fixed bóng đá hôm nay trực tiếp payers
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4. Determination of revenue and fixed bóng đá hôm nay trực tiếp rate
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b) Adjusting revenue and fixed bóng đá hôm nay trực tiếp rate
If a fixed bóng đá hôm nay trực tiếp household requests an adjustment in revenue or fixed bóng đá hôm nay trực tiếp rate due to a change in business activities, the bóng đá hôm nay trực tiếp authority will adjust the fixed bóng đá hôm nay trực tiếp rate according to clause 3 of Article 51 of the Law on bóng đá hôm nay trực tiếp Administration from the time the change occurs. Specifically, as follows:
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b.6) Fixed bóng đá hôm nay trực tiếp household converts to the declaration method then the household must submit an adjusted and supplementary fixed bóng đá hôm nay trực tiếp declaration using form 01/CNKD issued with this Circular. The bóng đá hôm nay trực tiếp authority will base adjustments on this declaration to reduce the fixed bóng đá hôm nay trực tiếp rate during the transition period.
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Thus, the fixed bóng đá hôm nay trực tiếp household (a household business paying bóng đá hôm nay trực tiếp using the fixed method) can change to the declaration method.
When a fixed bóng đá hôm nay trực tiếp household changees to the declaration method, it must submit an adjusted and supplementary fixed bóng đá hôm nay trực tiếp declaration form using Form 01/CNKD issued withCircular 40/2021/TT-BTC. The bóng đá hôm nay trực tiếp authority will adjust the predetermined bóng đá hôm nay trực tiếp amount based on the adjusted and supplementary declaration for the transition period.
May the household business paying fixed bóng đá hôm nay trực tiếp change methods of bóng đá hôm nay trực tiếp calculation in Vietnam?(Image from the Internet)
What are instructions for completing the bóng đá hôm nay trực tiếp declaration for fixed bóng đá hôm nay trực tiếp payers changing bóng đá hôm nay trực tiếp calculation methods in Vietnam(Form 01/CNKD)?
The bóng đá hôm nay trực tiếp declaration form for fixed bóng đá hôm nay trực tiếp payers changing to the declaration method is Form 01/CNKD issued withCircular 40/2021/TT-BTC.
Guidance on completing the bóng đá hôm nay trực tiếp declaration for fixed bóng đá hôm nay trực tiếp payers changing to the declaration method (Form 01/CNKD) is as follows:
- Mark X in the box "Fixed bóng đá hôm nay trực tiếp household changing bóng đá hôm nay trực tiếp calculation methods."
- Indicator [01a] should only be filled out by household businesses paying bóng đá hôm nay trực tiếp using the fixed method.
- Indicator [08a] should only be marked if the information on indicator [08] differs from the previous declaration.
- Indicator [12a] should only be marked if the information in indicators [12b], [12c], [12d], [12đ] differs from the previous declaration.
- For revenue and output indicators: If it is a fixed bóng đá hôm nay trực tiếp household, declare the estimated average monthly revenue and output for the year.
- Household businesses operating under a cooperative model with an organization shall have the organization declare on their behalf, accompanying Form 01/CNKD Appendix Detailed List of Household Businesses, and not have to declare indicators from [04] to [18].
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Shall household businesses paying bóng đá hôm nay trực tiếp by the declaration methodsettle bóng đá hôm nay trực tiếp?
The bóng đá hôm nay trực tiếp method for household businesses paying bóng đá hôm nay trực tiếp by the declaration method is stipulated in Article 5 ofCircular 40/2021/TT-BTCas follows:
bóng đá hôm nay trực tiếp calculation method for household businesses and individual businesses paying bóng đá hôm nay trực tiếp by the declaration method
1. The declaration method applies to large-scale household businesses and individual businesses; and businesses not meeting large-scale criteria but choose to pay bóng đá hôm nay trực tiếp by the declaration method.
2. Household businesses and individual businesses paying bóng đá hôm nay trực tiếp by the declaration method must declare taxes monthly, except for new businesses or those meeting criteria for quarterly bóng đá hôm nay trực tiếp declarations as regulated in Article 9 of Decree 126/2020/ND-CP dated October 19, 2020, by the Government of Vietnam.
3. If household businesses and individual businesses paying bóng đá hôm nay trực tiếp by the declaration method recognize revenue inconsistencies, the bóng đá hôm nay trực tiếp authority will determine bóng đá hôm nay trực tiếp revenue according to Article 50 of the bóng đá hôm nay trực tiếp Administration Law.
4. Household businesses and individual businesses paying bóng đá hôm nay trực tiếp by the declaration method must implement accounting, invoicing, and documentation policies. However, businesses operating in fields that can substantiate revenue through official confirmations are exempt from accounting policies.
5. Household businesses and individual businesses paying bóng đá hôm nay trực tiếp by the declaration method are not required to settle bóng đá hôm nay trực tiếp.
Therefore, household businesses paying bóng đá hôm nay trực tiếp by the declaration methodare not required to settle bóng đá hôm nay trực tiếp.
