What are trực tiếp bóng đá k+ cases where tax declaration dossiers are not required in Vietnam?

What are trực tiếp bóng đá k+ cases where tax declaration dossiersarenot required in Vietnam?

Pursuant to Clause 3, Article 7 ofDecree 126/2020/ND-CPsupplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP, taxpayers are not required to submit tax declaration dossiers in trực tiếp bóng đá k+ following cases:

- trực tiếp bóng đá k+ taxpayer only has business operations that are not subject to any tax.

- trực tiếp bóng đá k+ taxpayer is an individual earning tax-free income as prescribed by personal income tax laws and Point b Clause 2 Article 79 of trực tiếp bóng đá k+Tax Administration Law 2019, except individuals that receive real estate as inheritance or gift and individuals that transfer real estate.

- An enterprise that only exports is not required to declare VAT.

- trực tiếp bóng đá k+ taxpayer’s business suspension is suspended as prescribed inArticle 4 ofDecree 126/2020/ND-CP.

- trực tiếp bóng đá k+ taxpayer applies for TIN invalidation, except termination of business operation, contract or business rearrangement prescribed in Clause 4 Article 44 of trực tiếp bóng đá k+Tax Administration Law 2019.

See more: What are trực tiếp bóng đá k+ penaltiesfor violations against trực tiếp bóng đá k+ regulations on trực tiếp bóng đá k+ deadlines for submission of tax declaration dossiers?

What are trực tiếp bóng đá k+ cases where tax declaration dossiers are not required in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What are trực tiếp bóng đá k+ regulations on tax declaration dossiers in Vietnam?

Under Article 43 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ tax declaration dossier includes:

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid monthly is trực tiếp bóng đá k+ monthly tax declaration.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid quarterly is trực tiếp bóng đá k+ quarterly tax declaration.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid annually is:

+ trực tiếp bóng đá k+ annual tax declaration dossier, which consists of trực tiếp bóng đá k+ annual tax declaration and other documents relevant to trực tiếp bóng đá k+ tax payable; or

+ trực tiếp bóng đá k+ terminal tax declaration dossier, which consists of trực tiếp bóng đá k+ annual tax statement, trực tiếp bóng đá k+ annual financial statement, trực tiếp bóng đá k+ declaration of related-party transactions and other documents relevant to tax statement.

- trực tiếp bóng đá k+ tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:

+ trực tiếp bóng đá k+ tax declaration;

+ Invoices, contracts and other documents relevant to trực tiếp bóng đá k+ tax liability as prescribed by law.

- Customs dossiers of exports and imports specified by trực tiếp bóng đá k+ Law on Customs shall be used as tax declaration dossiers.

- trực tiếp bóng đá k+ tax declaration dossier upon shutdown, contract termination, business conversion or business re-arrangement consists of:

+ trực tiếp bóng đá k+ terminal tax declaration;

+ trực tiếp bóng đá k+ financial statement up to trực tiếp bóng đá k+ time of shutdown, contract termination, business conversion or business re-arrangement;

+ Other documents relevant to tax statement.

- Multinational profit report if trực tiếp bóng đá k+ taxpayer is trực tiếp bóng đá k+ ultimate parent entity of a corporation in Vietnam and has transboundary related-party transactions and a global profit exceeding trực tiếp bóng đá k+ limit, or trực tiếp bóng đá k+ taxpayer has a ultimate parent entity in a foreign country in which it has trực tiếp bóng đá k+ legal responsibility to submit trực tiếp bóng đá k+ multinational profit report.

What are thedeadlines for submission of tax declaration dossiers in Vietnam?

Pursuant to Article 44 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ deadlines for submitting tax declaration dossiers are as follows:

- Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

+ For taxes declared monthly: trực tiếp bóng đá k+ 20thof trực tiếp bóng đá k+ month succeeding trực tiếp bóng đá k+ month in which tax is incurred;

+ For taxes declared quarterly: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ succeeding quarter.

- For taxes declared annually:

+ For annual tax statement dossiers: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ 3rdmonth from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year. For annual tax declaration dossiers: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year

+ For annual personal income tax statements prepared by income earners: trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ 4thmonth from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year;

+ For presumptive tax declarations prepared by household businesses and individual businesses: trực tiếp bóng đá k+ 15thof December of trực tiếp bóng đá k+ preceding year. For new household businesses and individual businesses: within 10 days from trực tiếp bóng đá k+ date of commencement of trực tiếp bóng đá k+ business.

3.- For declaration of taxes that are declared and paid upon incurrence: trực tiếp bóng đá k+ 10thday from trực tiếp bóng đá k+ day on which tax is incurred.

- For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: trực tiếp bóng đá k+ 45thday from trực tiếp bóng đá k+ occurrence of trực tiếp bóng đá k+ event.

- trực tiếp bóng đá k+ Government shall specify trực tiếp bóng đá k+ deadlines for submission of statements of farming land levies, non-farming land levies; land levies; land rents, water surface rents; mineral extraction licensing fee; water resource extraction licensing fee; registration fee; licensing fees; other amounts payable to state budget in accordance with regulations of law on management and use of public property; multinational profit reports.

- Deadlines for submission of customs dossiers of exports and imports are specified by trực tiếp bóng đá k+ Law on Customs.

- In case a taxpayer declares tax electronically on trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ time limit for declaration and trực tiếp bóng đá k+ information portal of trực tiếp bóng đá k+ tax authority is not functional, trực tiếp bóng đá k+ taxpayer may submits trực tiếp bóng đá k+ electronic declaration on trực tiếp bóng đá k+ next day after trực tiếp bóng đá k+ online portal is functional again.