Tiêu chí kê lịch trực tiếp bóng đá hôm nay thuế giá trị gia tăng theo quý được quy

What are the criteria for quarterly VAT trực tiếp bóng đá euro hôm nay in Vietnam?

The criteria for quarterly trực tiếp bóng đá euro hôm nay for value-added tax (VAT) and personal income tax are stipulated in Clause 1, Article 9 ofDecree 126/2020/ND-CPas follows:

Quarterly VAT trực tiếp bóng đá euro hôm nay applies to:

- Taxpayers who are subject to monthly VAT declaration as stipulated at Point a, Clause 1, Article 8 ofDecree 126/2020/ND-CPand have a total annual revenue from the sale of goods and provision of services in the preceding year of 50 billion VND or less can declare VAT quarterly.

+ Revenue from the sale of goods and provision of services is determined as the total revenue on VAT returns for tax periods in the calendar year.
+ In cases where taxpayers centralize trực tiếp bóng đá euro hôm nay at the headquarters for dependent units or business locations, the sale of goods and provision of services includes the revenue of the dependent units or business locations.

- In cases where new taxpayers are starting their business activities, they can choose to declare VAT quarterly. After 12 months of operation, from the following calendar year, based on the revenue level of the preceding full calendar year (12 months), they will declare VAT monthly or quarterly accordingly.

What are the criteria for quarterly VAT trực tiếp bóng đá euro hôm nay in Vietnam? (Image from Internet)

Which types of taxes and contributions are declared quarterly in Vietnam?

According to Clause 2, Article 8 ofDecree 126/2020/ND-CP, the types of taxes and contributions declared quarterly to the state budget include:

- VAT, personal income trực tiếp bóng đá euro hôm nay for cases where taxpayers choose quarterly declaration, meeting the criteria stipulated in Article 9 ofDecree 126/2020/ND-CP.

- Corporate income trực tiếp bóng đá euro hôm nay for foreign airlines and foreign reinsurance.

- VAT, corporate income trực tiếp bóng đá euro hôm nay, personal income trực tiếp bóng đá euro hôm nay for credit institutions or third parties authorized by credit institutions to exploit secured assets while waiting for processing, declared on behalf of taxpayers with secured assets.

- Personal income tax for organizations or individuals paying income subject to tax withholding according to the personal income tax laws, where the income-paying organizations or individuals declare VAT quarterly and opt for quarterly personal income trực tiếp bóng đá euro hôm nay; individuals with income from wages or salaries who directly declare tax to the tax authorities and opt for quarterly personal income trực tiếp bóng đá euro hôm nay.

- Other types of taxes and contributions to the state budget declared on behalf of individuals where the declaring organization or individual declares VAT quarterly and opts to declare on behalf of the individual quarterly, except for cases specified at Point g, Clause 4 of this Article.

- Additional charges when crude oil prices increase (excluding the oil and gas activities of the Vietsovpetro Joint Venture at Block 09.1).

What is thetaxpayer's responsibility to determine their eligibility for quarterly trực tiếp bóng đá euro hôm nay in Vietnam?

According to Clause 2, Article 9 ofDecree 126/2020/ND-CP, the taxpayer's responsibility to determine their eligibility for quarterly trực tiếp bóng đá euro hôm nay is regulated as follows:

- Taxpayers meeting the criteria for quarterly trực tiếp bóng đá euro hôm nay can choose to declare tax monthly or quarterly steadily throughout the calendar year.

- If taxpayers currently declare tax monthly but meet the conditions for quarterly declaration and opt to switch to quarterly declaration, they must submit a request as stipulated in Appendix I of this Decree to their direct tax authority no later than January 31 of the year starting quarterly declaration. If the taxpayer fails to submit the request to the tax authority by this deadline, they must continue monthly trực tiếp bóng đá euro hôm nay steadily throughout the calendar year.

- If taxpayers themselves discover they do not meet the conditions for quarterly trực tiếp bóng đá euro hôm nay, they must switch to monthly trực tiếp bóng đá euro hôm nay from the first month of the next quarter. They are not required to resubmit the monthly tax returns of previous quarters but must submit a statement determining the additional tax amount due compared to the quarterly declared amount as per Appendix I of this Decree and apply late payment interest accordingly.

- If the tax authority discovers taxpayers do not meet the conditions for quarterly trực tiếp bóng đá euro hôm nay, the tax authority must determine the additional monthly tax due compared to the amount declared by the taxpayer and apply late payment interest accordingly. Taxpayers must switch to monthly trực tiếp bóng đá euro hôm nay from the time they receive the tax authority's notice.