What are taxes and fees under Vietnam's state budget declared monthly managed by trực tiếp bóng đá euro hôm nay tax authorities in Vietnam?
What are taxes and fees under Vietnam's state budgetdeclared monthly managed by trực tiếp bóng đá euro hôm nay tax authorities in Vietnam?
Based on Clause 1, Article 8 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay types of taxes and other fees under Vietnam's state budget managed and collected by trực tiếp bóng đá euro hôm nay tax authorities declared on a monthly basis include:
- Value-added tax, personal income tax. If trực tiếp bóng đá euro hôm nay taxpayer meets trực tiếp bóng đá euro hôm nay criteria as stipulated in Article 9 ofDecree 126/2020/ND-CP, they can choose to declare quarterly.
- Special consumption tax.
- Environmental protection tax.
- Resource tax, except for trực tiếp bóng đá euro hôm nay resource tax stipulated in Point e, Clause 1, Article 8 ofDecree 126/2020/ND-CP.
- State budget fees and charges (except fees and charges collected by Vietnamese representative offices abroad as stipulated in Article 12 ofDecree 126/2020/ND-CP; customs fees; transit goods, luggage, and vehicle fees).
- Regarding trực tiếp bóng đá euro hôm nay activities of extracting and selling natural gas: Resource tax; corporate income tax; special tax of trực tiếp bóng đá euro hôm nay Vietnam-Russia Joint Venture “Vietsovpetro” at Lot 09.1 according to trực tiếp bóng đá euro hôm nay Agreement between trực tiếp bóng đá euro hôm nay Government of trực tiếp bóng đá euro hôm nay Socialist Republic of Vietnam and trực tiếp bóng đá euro hôm nay Government of trực tiếp bóng đá euro hôm nay Russian Federation signed on December 27, 2010, on continuing cooperation in geologic exploration and oil and gas extraction on trực tiếp bóng đá euro hôm nay continental shelf of trực tiếp bóng đá euro hôm nay Socialist Republic of Vietnam within trực tiếp bóng đá euro hôm nay Vietnam-Russia Joint Venture “Vietsovpetro”; trực tiếp bóng đá euro hôm nay share of profits from gas given to trực tiếp bóng đá euro hôm nay host country.
What are taxes and fees under Vietnam's state budget declared quarterly or annually?
* Types of Taxes and Fees Declared Quarterly
Based on Clause 2, Article 8 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay types of taxes and fees under Vietnam's state budget declared quarterly include:
- Corporate income tax for foreign airlines, foreign reinsurers.
- Value-added tax, corporate income tax, personal income tax for credit institutions or third parties authorized by credit institutions to manage secured assets during trực tiếp bóng đá euro hôm nay waiting time for disposal declared on behalf of taxpayers with secured assets.
- Personal income tax for organizations and individuals paying income subject to tax withholding under trực tiếp bóng đá euro hôm nay Personal Income Tax Law, where such organizations and individuals are subject to quarterly value-added tax declaration and choose to declare personal income tax quarterly; individuals with income from salaries and wages who declare personal income tax directly to trực tiếp bóng đá euro hôm nay tax authority and choose to declare quarterly.
- Other types of taxes and fees under Vietnam's state budget declared on behalf of individuals by organizations and individuals subject to quarterly value-added tax declaration and choose to declare on behalf of individuals quarterly, except as stipulated in Point g, Clause 4, Article 8 ofDecree 126/2020/ND-CP.
- Additional charges when crude oil prices increase (excluding oil activities of trực tiếp bóng đá euro hôm nay Vietsovpetro Joint Venture at Lot 09.1).
* Types of Taxes and Fees Declared Annually
Based on Clause 3, Article 8 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay types of taxes and fees declared annually include:
- License fees.
- Personal income tax for individuals acting as lottery agents, insurance agents, direct sellers, who have not had tax withheld during trực tiếp bóng đá euro hôm nay year as they were below trực tiếp bóng đá euro hôm nay taxable threshold but by trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay year determine that they must pay tax.
- Taxes and fees for business households, individual businesses paying tax based on fixed amounts, and individuals renting properties who choose to declare annually.
- Non-agricultural land use tax.
Taxpayers declare tax annually for each parcel and a consolidated declaration for homestead land if they have land use rights for multiple parcels in trực tiếp bóng đá euro hôm nay same district or in different districts within trực tiếp bóng đá euro hôm nay same province. Taxpayers are not required to file a consolidated declaration in trực tiếp bóng đá euro hôm nay following cases:
+ Taxpayers have land use rights for one parcel or multiple parcels in trực tiếp bóng đá euro hôm nay same district but trực tiếp bóng đá euro hôm nay total area of taxable land does not exceed trực tiếp bóng đá euro hôm nay homestead land limit at trực tiếp bóng đá euro hôm nay location of land use rights.
+ Taxpayers have land use rights for multiple parcels in different districts but no single parcel exceeds trực tiếp bóng đá euro hôm nay limit, and trực tiếp bóng đá euro hôm nay total area of taxable parcels does not exceed trực tiếp bóng đá euro hôm nay homestead land limit at trực tiếp bóng đá euro hôm nay location of land use rights.
+ Agricultural land use tax.
+ Land and water surface lease paid annually.
When is trực tiếp bóng đá euro hôm nay deadline for submitting tax declaration dossiers for monthly and quarterly declared taxes in Vietnam?
Based on Clause 1, Article 44 oftrực tiếp bóng đá euro hôm nay Law on Tax Administration 2019, trực tiếp bóng đá euro hôm nay deadline for submitting tax declaration dossiers is regulated as follows:
Deadline for Submitting Tax Declaration Dossiers
- trực tiếp bóng đá euro hôm nay deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is as follows:
a) No later than trực tiếp bóng đá euro hôm nay 20th day of trực tiếp bóng đá euro hôm nay month following trực tiếp bóng đá euro hôm nay month in which trực tiếp bóng đá euro hôm nay tax obligation arises for monthly declared taxes;
b) No later than trực tiếp bóng đá euro hôm nay last day of trực tiếp bóng đá euro hôm nay first month of trực tiếp bóng đá euro hôm nay quarter following trực tiếp bóng đá euro hôm nay quarter in which trực tiếp bóng đá euro hôm nay tax obligation arises for quarterly declared taxes.
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Thus, trực tiếp bóng đá euro hôm nay deadline for submitting tax declaration dossiers for monthly and quarterly declared taxes is as follows:
- For monthly declared taxes: No later than trực tiếp bóng đá euro hôm nay 20th day of trực tiếp bóng đá euro hôm nay month following trực tiếp bóng đá euro hôm nay month in which trực tiếp bóng đá euro hôm nay tax obligation arises;
- For quarterly declared taxes: No later than trực tiếp bóng đá euro hôm nay last day of trực tiếp bóng đá euro hôm nay first month of trực tiếp bóng đá euro hôm nay quarter following trực tiếp bóng đá euro hôm nay quarter in which trực tiếp bóng đá euro hôm nay tax obligation arises.
