What are đá bóng trực tiếp deadlines for VAT declaration in Vietnam?
What are đá bóng trực tiếp deadlines forVAT declaration in Vietnam?
According to point a, clause 1, point a, clause 4, Article 8 ofDecree 126/2020/ND-CPas follows:
Taxes declared monthly, quarterly, annually, each time tax obligation arises, and tax finalization
1. Types of taxes and other revenue items under đá bóng trực tiếp state budget managed by đá bóng trực tiếp tax authority for monthly declarations include:
a) Value-added tax, personal income tax. In cases where đá bóng trực tiếp taxpayer meets đá bóng trực tiếp criteria stipulated in Article 9 of this Decree, they may choose to declare quarterly.
b) Special consumption tax.
c) Environmental protection tax.
d) Resource tax, excluding resource tax stipulated at point e of this clause.
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4. Types of taxes and other revenue items under đá bóng trực tiếp state budget declared for each incidence, including:
a) Value-added tax for taxpayers as specified in clause 3, Article 7 of this Decree or taxpayers declaring value-added tax directly on value-added basis according to đá bóng trực tiếp provisions of đá bóng trực tiếp law on value-added tax in case of incurring VAT obligations from real estate transfer activities.
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Value-added tax (VAT) is a type of tax that can be declared monthly, quarterly, or each time an obligation arises.
According to clause 1, clause 3, Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019:
Deadline for submission of tax declaration dossiers
1. đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:
a) No later than đá bóng trực tiếp 20th of đá bóng trực tiếp month following đá bóng trực tiếp month đá bóng trực tiếp tax obligation arises for monthly declarations;
b) No later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp quarter following đá bóng trực tiếp quarter đá bóng trực tiếp tax obligation arises for quarterly declarations.
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3. đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes declared and paid each time đá bóng trực tiếp tax obligation arises is no later than đá bóng trực tiếp 10th day from đá bóng trực tiếp date đá bóng trực tiếp tax obligation arises.
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Thus, for VAT declared monthly, đá bóng trực tiếp last day of đá bóng trực tiếp VAT declaration period is đá bóng trực tiếp 20th of đá bóng trực tiếp month following đá bóng trực tiếp month đá bóng trực tiếp obligation arises. For VAT declared quarterly, đá bóng trực tiếp last day of đá bóng trực tiếp declaration period is đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp quarter following đá bóng trực tiếp quarter đá bóng trực tiếp obligation arises. For VAT declared each time, đá bóng trực tiếp last day of đá bóng trực tiếp declaration period is đá bóng trực tiếp 10th day from đá bóng trực tiếp date đá bóng trực tiếp obligation arises.
What are đá bóng trực tiếp deadlines for VAT declaration in Vietnam? (Image from đá bóng trực tiếp Internet)
When is value-added tax declared monthly in Vietnam?
Based on clause 1, Article 8 ofDecree 126/2020/ND-CPit is stipulated as follows:
Taxes declared monthly, quarterly, annually, each time tax obligation arises, and tax finalization
1. Types of taxes and other revenue items under đá bóng trực tiếp state budget managed by đá bóng trực tiếp tax authority for monthly declarations include:
a) Value-added tax, personal income tax. In cases where đá bóng trực tiếp taxpayer meets đá bóng trực tiếp criteria stipulated in Article 9 of this Decree, they may choose to declare quarterly.
b) Special consumption tax.
c) Environmental protection tax.
d) Resource tax, excluding resource tax stipulated at point e of this clause.
...
Value-added tax is a type of tax that organizations and individuals declare monthly. However, if đá bóng trực tiếp taxpayer meets đá bóng trực tiếp conditions to declare quarterly, they can choose one of đá bóng trực tiếp two forms of monthly or quarterly declarations.
Who arevalue-added taxpayers in Vietnam?
Based on đá bóng trực tiếp provisions of clause 1, clause 2, Article 2,Decree 209/2013/ND-CP, đá bóng trực tiếp entities responsible for paying value-added tax include:
- Entities liable for value-added tax are organizations, individuals producing and trading goods and services subject to VAT (hereinafter referred to as businesses) and organizations, individuals importing goods subject to VAT (hereinafter referred to as importers).
- Organizations and individuals producing and conducting business in Vietnam that purchase services (including purchasing services associated with goods) from foreign organizations not having a permanent establishment in Vietnam and foreigners who are non-residents in Vietnam will be liable for VAT, except in cases where VAT declaration and payment are not required as specified in Point b, Clause 3, Article 2 ofDecree 209/2013/ND-CP.
Note:Provisions on permanent establishments and individuals who are non-residents at this clause follow đá bóng trực tiếp regulations of corporate income tax law and personal income tax law.
