What are the criteria for quarterly xem bóng đá trực tiếp nhà cái declaration for value-added xem bóng đá trực tiếp nhà cái and personal income xem bóng đá trực tiếp nhà cái in Vietnam?
What are the criteria for quarterly xem bóng đá trực tiếp nhà cái declaration for value-added xem bóng đá trực tiếp nhà cái and personal income xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 9 ofDecree 126/2020/ND-CP, specific criteria for quarterly xem bóng đá trực tiếp nhà cái declaration are stipulated as follows:
- Quarterly value-added xem bóng đá trực tiếp nhà cái declaration applies to:
+ Taxpayers required to declare value-added xem bóng đá trực tiếp nhà cái monthly, as stipulated in point a clause 1 Article 8 ofDecree 126/2020/ND-CP, if their total turnover from the sale of goods and provision of services in the preceding year is 50 billion VND or less, they can declare value-added xem bóng đá trực tiếp nhà cái quarterly. The turnover from the sale of goods and services is determined as the total turnover on value-added xem bóng đá trực tiếp nhà cái declarations of the xem bóng đá trực tiếp nhà cái periods within the calendar year.
+ In cases where the taxpayer centrally declares xem bóng đá trực tiếp nhà cái at the headquarters for the dependent unit or business location, the turnover from the sale of goods and provision of services includes the turnover of the dependent unit or business location.
+ Taxpayers who have just started operations or business activities can choose to declare value-added xem bóng đá trực tiếp nhà cái quarterly. After conducting business for 12 full months, from the subsequent calendar year, they will base on the turnover of the immediately preceding calendar year (full 12 months) to determine whether to declare value-added xem bóng đá trực tiếp nhà cái on a monthly or quarterly basis.
- Quarterly personal income xem bóng đá trực tiếp nhà cái declaration is as follows:
+ Taxpayers required to declare personal income xem bóng đá trực tiếp nhà cái monthly, as specified in point a clause 1 Article 8 ofDecree 126/2020/ND-CP, if eligible to declare value-added xem bóng đá trực tiếp nhà cái quarterly, may choose to declare personal income xem bóng đá trực tiếp nhà cái quarterly.
+ Quarterly xem bóng đá trực tiếp nhà cái declaration is determined once from the first quarter in which the xem bóng đá trực tiếp nhà cái declaration obligation arises and is applied consistently throughout the entire calendar year.
- Taxpayers are responsible for self-determining their eligibility for quarterly xem bóng đá trực tiếp nhà cái declaration to comply with declaration regulations.
+ Taxpayers who meet the criteria for quarterly xem bóng đá trực tiếp nhà cái declaration can choose to declare taxes monthly or quarterly consistently throughout the calendar year.
+ If a taxpayer currently declares taxes monthly and becomes eligible for quarterly declaration, intending to switch to quarterly, they must submit a written request as prescribed in Appendix I attached to this Decree to the directly managing xem bóng đá trực tiếp nhà cái authority no later than January 31 of the year they start declaring taxes quarterly. If they fail to do so by this deadline, they must continue to declare taxes monthly for the entire calendar year.
+ If a taxpayer self-discovers they are not eligible for quarterly xem bóng đá trực tiếp nhà cái declaration, they must declare taxes monthly from the first month of the subsequent quarter. The taxpayer is not required to resubmit monthly xem bóng đá trực tiếp nhà cái declaration documents for previous quarters but must submit a Declaration of Additional xem bóng đá trực tiếp nhà cái Payable for the monthly amount exceeding the quarterly-declared amount as prescribed in Appendix I attached to this Decree and calculate late payment interest as per regulations.
+ If the xem bóng đá trực tiếp nhà cái authority discovers that a taxpayer is not eligible for quarterly xem bóng đá trực tiếp nhà cái declaration, the authority must reassess the additional monthly xem bóng đá trực tiếp nhà cái payable exceeding the amount the taxpayer declared and calculate late payment interest as per regulations. The taxpayer must begin monthly xem bóng đá trực tiếp nhà cái declarations upon receiving the xem bóng đá trực tiếp nhà cái authority's notification.
What are the criteria for quarterly xem bóng đá trực tiếp nhà cái declaration for value-added xem bóng đá trực tiếp nhà cái and personal income xem bóng đá trực tiếp nhà cái in Vietnam?(Image from the Internet)
What are procedures forchanging the xem bóng đá trực tiếp nhà cái calculation period for value-added xem bóng đá trực tiếp nhà cái and personal income xem bóng đá trực tiếp nhà cái from monthly to quarterly in Vietnam?
According to the guidance from the Ministry of Finance in sub-section 2, section 1 of the administrative procedures issued withDecision 1462/2022/QD-BTC, taxpayers wishing to change their xem bóng đá trực tiếp nhà cái calculation period must follow these steps:
Step 1:Taxpayers declaring taxes monthly and eligible for quarterly declaration, as per Article 9 ofDecree 126/2020/ND-CP, must prepare dossiers and submit a written request to change the value-added xem bóng đá trực tiếp nhà cái (VAT) and personal income xem bóng đá trực tiếp nhà cái (PIT) calculation period from monthly to quarterly to the directly managing xem bóng đá trực tiếp nhà cái authority no later than January 31 of the first year of quarterly xem bóng đá trực tiếp nhà cái declaration.
If the dossier is submitted electronically, the taxpayer (NNT) will access the electronic information portal of their choice (including the electronic portal of the General Department of Taxation or other competent state agencies). They will electronically declare the xem bóng đá trực tiếp nhà cái dossier and related appendices (if any), sign electronically, and send it to the xem bóng đá trực tiếp nhà cái authority through the chosen portal.
Step 2:xem bóng đá trực tiếp nhà cái authority receives the dossier:
- If the dossier is submitted directly at the xem bóng đá trực tiếp nhà cái authority or mailed, the xem bóng đá trực tiếp nhà cái authority will receive the dossier in accordance with current regulations.
- For dossiers submitted via electronic transactions, the receipt, review, and resolution will be carried out through the xem bóng đá trực tiếp nhà cái authority's data processing system:
+ Upon receiving the dossier, the electronic portal of the General Department of Taxation will notify the NNT confirming dossier submission or provide a reason for not receiving it within 15 minutes of receiving the electronic dossier.
+ Regarding dossier review and resolution, the xem bóng đá trực tiếp nhà cái authority will review and process according to the provisions of the Law on xem bóng đá trực tiếp nhà cái Administration and related guidelines. The xem bóng đá trực tiếp nhà cái authority will send a notice of acceptance or rejection of the dossier to the portal that the NNT used to prepare and send the dossier within one working day from the date on the receipt notification.
Where is the place to submit VAT xem bóng đá trực tiếp nhà cái declaration dossiers in Vietnam?
According to Article 45 of thexem bóng đá trực tiếp nhà cái Administration Law 2019, specific provisions about where to submit xem bóng đá trực tiếp nhà cái declaration dossiers are as follows:
- Taxpayers submit xem bóng đá trực tiếp nhà cái declaration dossiers to the directly managing xem bóng đá trực tiếp nhà cái authority.
- For xem bóng đá trực tiếp nhà cái declaration dossiers submitted through the one-stop service mechanism, the place to submit the xem bóng đá trực tiếp nhà cái declaration dossier follows the provisions of that mechanism.
- The place to submit xem bóng đá trực tiếp nhà cái declaration dossiers for exported and imported goods follows the Customs Law provisions.
- The Government of Vietnam stipulates the place to submit xem bóng đá trực tiếp nhà cái declaration dossiers for the following cases:
+ Taxpayers with multiple production and business activities;
+ Taxpayers conducting production and business in multiple areas; taxpayers with xem bóng đá trực tiếp nhà cái obligations arising from taxes declared and paid on an occurrence basis;
+ Taxpayers with xem bóng đá trực tiếp nhà cái obligations arising from land use fees; exploitation rights of water resources and mineral resources;
+ Taxpayers with xem bóng đá trực tiếp nhà cái obligations to finalize personal income xem bóng đá trực tiếp nhà cái;
+ Taxpayers who declare xem bóng đá trực tiếp nhà cái through electronic transactions and other necessary cases.
