Doanh xem bóng đá trực tiếp vtv2 cho xem bóng đá trực tiếp vtv2ê nhà trên 100 triệu trong một năm thì phải đóng 03 loại xem bóng đá trực
What are the 03 types of taxes applied to annual housing rental income of over 100 million VND in Vietnam?
Based on the regulations in Article 4 ofCircular 40/2021/TT-BTC, the principles for xem bóng đá trực tiếp vtv2 calculation on revenue from house rental activities are stipulated as follows:
xem bóng đá trực tiếp vtv2 Calculation Principles
- xem bóng đá trực tiếp vtv2 calculation principles for business households and individuals engaged in business activities are implemented according to the current legal regulations concerning VAT and personal income xem bóng đá trực tiếp vtv2 (PIT), as well as other relevant legal documents.
- Business households or individuals with an annual calendar revenue from production or business activities up to 100 million VND are not required to pay VAT and PIT as per the legal provisions on VAT and PIT. Business households or individuals have the responsibility to declare taxes accurately, honestly, fully, and submit xem bóng đá trực tiếp vtv2 documents on time; being responsible before the law for the accuracy, honesty, and completeness of the xem bóng đá trực tiếp vtv2 documents as prescribed.
- For business households and individuals in the form of a group of individuals or families, the revenue level capped at 100 million VND per year for determining the exemption from VAT and PIT is allocated to a single representative of the group of individuals or family for the xem bóng đá trực tiếp vtv2 year.
If your rental revenue exceeds 100 million VND in a year, you will be required to pay personal income xem bóng đá trực tiếp vtv2 (PIT) and value-added xem bóng đá trực tiếp vtv2 (VAT).
[1] VAT on Rental Revenue for Individuals, Groups, or Families Exceeding 100 Million VND in One Year
According to Clause 3, Article 10 ofCircular 40/2021/TT-BTC, house rental activities are subject to VAT under these conditions:
- Revenue under 100 million VND/year:
If the rental revenue is under 100 million VND within a calendar year, individuals or families are not required to pay VAT.
- Revenue over 100 million VND/year:
If rental revenue exceeds 100 million VND in a year, individuals or families must declare and pay VAT at 5% of the taxable rental revenue.
[2] Personal Income xem bóng đá trực tiếp vtv2 (PIT) on Rental Revenue for Individuals, Groups, or Families Exceeding 100 Million VND in One Year
According to Clause 3, Article 10 ofCircular 40/2021/TT-BTC, the PIT rate on rental revenue exceeding 100 million VND/year is 5%.
- Revenue under 100 million VND/year:
If the rental revenue is under 100 million VND within a calendar year, individuals or families are not required to pay PIT.
- Revenue over 100 million VND/year:
If rental revenue exceeds 100 million VND in a year, individuals or families must pay PIT at 5% of the taxable rental revenue.
[3] License Fee on Rental Activities for Individuals, Groups, or Families is Regulated as Follows:
- Revenue under 100 million VND/year:
Individuals, groups, or families are exempt from the license fee.
- Revenue over 100 million VND/year:
Individuals, groups, or families must pay a license fee based on the rental revenue. Specifically:
+ Revenue over 500 million VND/year: Must pay 1 million VND/year.
+ Revenue from 300 million to 500 million VND/year: Must pay 500 thousand VND/year.
+ Revenue from 100 million to 300 million VND/year: Must pay 300 thousand VND/year.
According to point d clause 2 Article 4 of Decree 139/2016/ND-CP supplemented by point a clause 2 Article 1 of Decree 22/2020/ND-CP.
Thus, based on the regulations above, rental revenue over 100 million in a year is subject to 02 types of taxes: PIT, VAT, and the license fee.
What are the 03 types of taxes applied to annual housing rental income of over 100 million VND in Vietnam?(Image from the Internet)
What is the xem bóng đá trực tiếp vtv2 declaration form for housing rental in Vietnam?
Based on Section 7, Appendix 2 issued withCircular 40/2021/TT-BTC, the xem bóng đá trực tiếp vtv2 declaration form for individuals renting houses who directly declare xem bóng đá trực tiếp vtv2 with the xem bóng đá trực tiếp vtv2 authorities is Form 01/TTS as follows:
xem bóng đá trực tiếp vtv2 Declaration Form for House Rental....Download
Note: The above xem bóng đá trực tiếp vtv2 declaration form is only applicable for individuals renting houses who declare xem bóng đá trực tiếp vtv2 directly with the xem bóng đá trực tiếp vtv2 authority.
What are penalties for failing to pay or late payment of taxes applied to annual housing rental income of over 100 million VND in Vietnam?
According to the provisions of Article 13 ofDecree 125/2020/ND-CPregarding penalties for infractions relating to the timing of xem bóng đá trực tiếp vtv2 filing as follows:
- Warning penalties for late xem bóng đá trực tiếp vtv2 filing from 01 to 05 days with mitigating circumstances.
- Fines from 2,000,000 VND to 5,000,000 VND for late xem bóng đá trực tiếp vtv2 filing from 01 to 30 days, except as specified in clause 1 of this Article.
- Fines from 5,000,000 VND to 8,000,000 VND for late xem bóng đá trực tiếp vtv2 filing from 31 to 60 days.
- Fines from 8,000,000 VND to 15,000,000 VND for any of the following actions:
+ Filing xem bóng đá trực tiếp vtv2 returns beyond 61 to 90 days late;
+ Filing xem bóng đá trực tiếp vtv2 returns beyond 91 days late without any payable xem bóng đá trực tiếp vtv2 arising;
+ Not submitting xem bóng đá trực tiếp vtv2 returns without any payable xem bóng đá trực tiếp vtv2 arising;
+ Not submitting appendices as prescribed in xem bóng đá trực tiếp vtv2 management for enterprises with associated transactions along with final xem bóng đá trực tiếp vtv2 settlement records.
- Fines from 15,000,000 VND to 25,000,000 VND for late xem bóng đá trực tiếp vtv2 filing over 90 days from the deadline, with arising payable xem bóng đá trực tiếp vtv2, and the taxpayer has fully paid the xem bóng đá trực tiếp vtv2 amount, late payment fees into the state budget before the xem bóng đá trực tiếp vtv2 authority announces the decision on xem bóng đá trực tiếp vtv2 inspection or before the xem bóng đá trực tiếp vtv2 authority compiles a report on the act of late xem bóng đá trực tiếp vtv2 filing according to clause 11 Article 143 of the Law on xem bóng đá trực tiếp vtv2 Administration.
Note:The above penalty rates apply to organizations. The penalty rate for individuals will be 1/2 of the organization’s penalty rate.
