What are the newest severance trực tiếp bóng đá euro hôm nay declaration and severance trực tiếp bóng đá euro hôm nay finalization declaration forms in Vietnam?
What are the newestseverance trực tiếp bóng đá euro hôm nay declaration and severance taxfinalization declaration forms in Vietnam?
The newest severance trực tiếp bóng đá euro hôm nay declaration and severance trực tiếp bóng đá euro hôm nay finalization declaration forms are Form No. 01/TAIN and Form 02/TAIN-VSP, as stipulated in Appendix 2 issued together withCircular 80/2021/TT-BTC.
Downloadthe severance trực tiếp bóng đá euro hôm nay declaration form
Downloadthe severance trực tiếp bóng đá euro hôm nay finalizationdeclaration form
What are the newest severance trực tiếp bóng đá euro hôm nay declaration and severance trực tiếp bóng đá euro hôm nay finalization declaration forms in Vietnam? (Image from the Internet)
What is the formula for determining the severance trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay period in Vietnam?
Under Article 4 of theLaw on Severance Tax2009, referenced by the guidance in Article 4 ofCircular 152/2015/TT-BTC:
Basis for trực tiếp bóng đá euro hôm nay calculation
1. The basis for calculation of severance trực tiếp bóng đá euro hôm nay is the taxable extraction quantity of natural resources, taxable price, and trực tiếp bóng đá euro hôm nay rate.
2. Severance trực tiếp bóng đá euro hôm nay payable in the period
Severance trực tiếp bóng đá euro hôm nay payable in the period
=
Taxable extraction quantityof natural resources
x
taxable price
x
trực tiếp bóng đá euro hôm nay rate
In case an authority imposes a certain amount of severance trực tiếp bóng đá euro hôm nay on a unit of natural resources extracted, severance trực tiếp bóng đá euro hôm nay is calculated as follows:
Severance trực tiếp bóng đá euro hôm nay payable in the period
=
Taxable extraction quantity
x
Severance trực tiếp bóng đá euro hôm nay on a unit of natural resources extracted
Imposition of severance trực tiếp bóng đá euro hôm nay must be based on the database of trực tiếp bóng đá euro hôm nay authorities and conform to regulations on trực tiếp bóng đá euro hôm nay imposition.
Thus, the formula for determining the severance trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay period in Vietnam is as follows:
|
Severance trực tiếp bóng đá euro hôm nay payable in the period |
= |
Taxable extraction quantityof natural resources |
x |
taxable price |
x |
trực tiếp bóng đá euro hôm nay rate |
What are the cases for severance trực tiếp bóng đá euro hôm nay exemption or reduction in Vietnam?
Article 9 of theLaw on severance trực tiếp bóng đá euro hôm nay 2009prescribes cases of severance trực tiếp bóng đá euro hôm nay exemption or reduction as follows:
- Severance trực tiếp bóng đá euro hôm nay payers that encounter natural disasters, fires or unexpected accidents, causing losses of natural resources for which severance trực tiếp bóng đá euro hôm nay have been declared and paid, may be considered for exemption from or reduction of payable severance trực tiếp bóng đá euro hôm nay for the lost volumes of natural resources. The paid severance trực tiếp bóng đá euro hôm nay amount will be refunded or cleared against the subsequent period's payable severance trực tiếp bóng đá euro hôm nay amount.
- Severance trực tiếp bóng đá euro hôm nay are exempted for natural aquatic resources.
- Severance trực tiếp bóng đá euro hôm nay are exempted for tree branches and tops, firewood and bamboo of all kinds which individuals are permitted to exploit for their daily-life needs.
- Severance trực tiếp bóng đá euro hôm nay are exempted for natural water used for hydropower generation by households and individuals for their daily-life needs.
Simultaneously, cases of severance trực tiếp bóng đá euro hôm nay exemption and reduction are further detailed in Chapter 4 ofCircular 152/2015/TT-BTCas follows:
*Exemption from severance trực tiếp bóng đá euro hôm nay(Article 10 ofCircular 152/2015/TT-BTC)
The cases of exemption from severance trực tiếp bóng đá euro hôm nay are specified in Article 9 of the Law on severance trực tiếp bóng đá euro hôm nay and Article 6 ofDecree 50/2010/ND-CP, including:
- Entities extracting natural marine organisms.
- Entities extracting branches, firewood, bamboo, rattan, etc. serving everyday life.
- Entities extracting natural water for hydroelectricity generation serving everyday life of households and individuals.
- Natural water extracted by households and individuals serving their everyday life.
- Land areas given/leased out to organizations and individuals and used on the spot; earth used for leveling, construction of security, military works, dykes.
Earth extracted and used on the spot eligible for trực tiếp bóng đá euro hôm nay exemption include sand, rock, gravel in the earth without specific substances and is used as is for leveling or construction. If earth is transport elsewhere for use or for sale, severance trực tiếp bóng đá euro hôm nay must be paid as prescribed.
- The Ministry of Finance shall cooperate with relevant Ministries and agencies in proposing other cases of exemption from severance trực tiếp bóng đá euro hôm nay to the government, which will be considered and decided by Standing Committee of the National Assembly.
*Reduction of severance trực tiếp bóng đá euro hôm nay(Article 11 ofCircular 152/2015/TT-BTC)
Cases of reduction of severance trực tiếp bóng đá euro hôm nay include:
- Taxpayers who suffer from a natural disaster, conflagration, or accident that inflicts damage the declared resources may be given exemption or reduction of severance trực tiếp bóng đá euro hôm nay on the amount of damaged resources. If trực tiếp bóng đá euro hôm nay has been paid, taxpayers shall receive a refund or have it offset against severance trực tiếp bóng đá euro hôm nay payable in the next period.
- The Ministry of Finance shall cooperate with relevant Ministries and agencies in proposing other cases of severance trực tiếp bóng đá euro hôm nay reduction to the government, which will be considered and decided by Standing Committee of the National Assembly.
*Procedures for severance trực tiếp bóng đá euro hôm nay exemption and reduction(Article 12 ofCircular 152/2015/TT-BTC)
Procedures for exemption, reduction of severance trực tiếp bóng đá euro hôm nay, the power to grant exemption, reduction of severance trực tiếp bóng đá euro hôm nay shall comply with the Law on trực tiếp bóng đá euro hôm nay administration, the law on the amendments to the law on trực tiếp bóng đá euro hôm nay administration, and their instructional documents.
